Selma City Council
June 20, 2022

CITY MANAGER’S/STAFF’S REPORT
CITY COUNCIL MEETING: June 20, 2022
ITEM NO: 1.a.

SUBJECT: Consideration of a Resolution Authorizing the City to Continue with Teleconferenced Public Meetings Pursuant to Assembly Bill 361

BACKGROUND: On September 16, 2021, the California legislature passed Assembly Bill (“AB”) 361, which amends Government Code Section 54953 and permits a local agency to use teleconferencing to conduct its meetings in any of the following circumstances: (A) the legislative body holds a state of emergency, and meeting during a proclaimed state or local officials have imposed or recommended measures to promote social distancing; (B) the legislative body holds a meeting during a proclaimed state of emergency for the purpose of determining, by majority vote, whether as a result of the emergency, meeting in person would present imminent risks to the health or safety of attendees; or (C) the legislative body holds a meeting during a proclaimed state of emergency and has determined, by majority vote, pursuant to subparagraph (B), that, as a result of the emergency, meeting in person would present imminent risks to the health or safety of attendees.

DISCUSSION: In order for the City Council to use teleconferencing as allowed by AB 361 after October 1, 2021, it must first adopt findings in a resolution, allowing the City Council to conduct teleconferenced meetings for a period of thirty (30) days. In addition, AB 361 requires the City to make specified findings every 30 days thereafter. City Council initially approved Resolution No. 2021-57R on September 27, 2021 and subsequently Resolution No. 2021-60R on October 18, 2021, Resolution No. 2021-67R on November 15, 2021, Resolution No. 2021-70R on December 6, 2021, Resolution No. 2021-72R on December 21, 2021, Resolution No. 2022-1R on January 18, 2022, Resolution No. 2022-6R on February 7, 2022, Resolution No. 2022-15R on March 7, 2022, Resolution No. 2022-28R on April 4, 2022, Resolution No. 2022-38R on May 2, 2022; and Resolution No. 2022-42R on June 7, 2022.

RECOMMENDATION: If the City Council wishes to Continue with Remote Teleconference Meetings, the Council should adopt the attached Resolution Authorizing Remote Teleconference Public Meetings by the City Council and Commissions of the City in Accordance with Assembly Bill 361.

Fernando Santillan, City Manager
June 20, 2022 Council Packet 1
RESOLUTION NO. 2022 – ___R

A RESOLUTION OF THE CITY OF SELMA, CALIFORNIA AUTHORIZING CONTINUED USE OF REMOTE TELECONFERENCING PROVISIONS (AB 361) WHEREAS, the City Council of the City of Selma (“City Council”) is committed to open and transparent government, and full compliance with the Ralph M. Brown Act (“Brown Act”); and
WHEREAS, the Brown Act generally requires that a public agency take certain actions in order to use teleconferencing to attend a public meeting virtually; and WHEREAS, the City Council recognizes that a local emergency persists due to the worldwide COVID-19 pandemic; and
WHEREAS, the California Legislature has recognized the ongoing state of emergency due to the COVID-19 pandemic and has responded by creating an additional means for public meetings to be held via teleconference (inclusive of internet-based virtual meetings); and WHEREAS, on September 16, 2021, the California legislature passed Assembly Bill (“AB”) 361, which amends Government Code, section 54953 and permits a local agency to use teleconferencing to conduct its meetings in any of the following circumstances: (A) the legislative body holds a meeting during a proclaimed state of emergency, and state or local officials have imposed or recommended measures to promote social distancing; (B) the legislative body holds a meeting during a proclaimed state of emergency for the purpose of determining, by majority vote, whether as a result of the emergency, meeting in person would present imminent risks to the health or safety of attendees; or (C) the legislative body holds a meeting during a proclaimed state of emergency and has determined, by majority vote, pursuant to subparagraph (B), that, as a result of the emergency, meeting in person would present imminent risks to the health or safety of attendees; and WHEREAS, in order for the City Council to use teleconferencing as allowed by AB 361 after October 1, 2021, it must first adopt findings in a resolution, allowing the City Council to conduct teleconferenced meetings for a period of thirty (30) days; and WHEREAS, the City Council initially approved Resolution No. 2021-57R on September 27, 2021; and
WHEREAS, on October 18, 2021, the City Council approved Resolution No. 2021-60R; and
WHEREAS, on November 15, 2021, the City Council approved Resolution No. 2021-67R; and
WHEREAS, on December 6, 2021, the City Council approved Resolution No. 2021-70R; and
WHEREAS, on December 21, 2021, the City Council approved Resolution No. 2021-72R; and
WHEREAS, on January 18, 2022, the City Council approved Resolution No. 2022-1R; and WHEREAS, on February 7, 2022, the City Council approved Resolution No. 2022-6R; and WHEREAS, on March 7, 2022, the City Council approved Resolution No. 2022-15R; and WHEREAS, on April 4, 2022, the City Council approved Resolution No. 2022-28R; and June 20, 2022 Council Packet 2
WHEREAS, on May 2, 2022, the City Council approved Resolution No. 2022-38R; and WHEREAS, on June 7, 2022, the City Council approved Resolution No. 2022-42R; and WHEREAS, Governor Gavin Newsom declared a state of emergency for the State of California due to the COVID-19 pandemic in his order entitled “Proclamation of a State of Emergency,” signed March 4, 2020; and
WHEREAS, the California Occupational and Safety Health Administration (OSHA) continues to recommend certain social distancing requirements, as described in detail in California Code of Regulations Title 8, section 3205 Covid Prevention; and WHEREAS, the Fresno County Department of Public Health supports the well-being of its communities and County residents and recommends ways to slow the spread of COVID-19 including through social distancing (i.e., “staying at least 6 feet (about 2 arm lengths) from others who don’t live with you” and by avoiding crowds. The Fresno County Department of Public Health states “[t]he more people you are in contact with, the more likely you are to be exposed to COVID-19.”
WHEREAS, the City Council hereby finds that the state and local emergencies have caused and will continue to cause imminent risks to the health or safety of attendees; and WHEREAS, the City Council is conducting its meetings through the use of telephonic and internet-based services so that members of the public may observe and participate in meetings and offer public comment.

NOW THEREFORE, BE IT RESOLVED, that the recitals set forth above are true and correct and fully incorporated into this Resolution by reference.

BE IT FURTHER RESOLVED, that the City Council is conducting meetings during a state of emergency and OSHA recommends measures to promote social distancing; and/or BE IT FURTHER RESOLVED, that the City Council has determined that given the state of emergency, holding in-person only meetings would present imminent risks to the health or safety of attendees.

BE IT FURTHER RESOLVED, that the actions taken by the City Council through this resolution shall be applied to all City committees governed by the Brown Act unless otherwise desired by that committee.

BE IT FURTHER RESOLVED, the City Council authorizes the City Manager or their designee(s) to take all actions necessary to conduct City Council meetings in accordance with Government Code section 54953(e) and all other applicable provisions of the Brown Act, using teleconferencing for a period of thirty (30) days from the adoption of this Resolution after which the City Council will again reconsider the circumstances of the state of emergency.

PASSED AND ADOPTED by the Selma City Council on this 20th day of June 2022, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:
(Signatures on the following page)
June 20, 2022 Council Packet 3

ATTEST: __________________________
Scott Robertson, Mayor
______________________________
Reyna Rivera, City Clerk
June 20, 2022 Council Packet 4
CITY MANAGER’S/STAFF’S REPORT
CITY COUNCIL MEETING:

ITEM NO:

SUBJECT: Consideration for a Resolution Approving the Project list for Senate Bill 1 (SB 1) Funding for FY 2022/2023
BACKGROUND: On April 28, 2017, the Governor signed Senate Bill (“SB”) 1 to address basic road maintenance, rehabilitation and critical safety needs on the state highway and local road system. SB1 established requirements for holding local governments accountable for the efficient use of public funds to maintain public streets and roads. Under the provisions of SB1, funds from the Road Maintenance and Rehabilitation Account (“RMRA”) may be used for City projects that meet certain criteria and requires that eligible cities submit a list of proposed projects to be funded with these funds pursuant to an adopted city budget.

Cities are allocated RMRA funds based on population, and in order to use the RMRA funds, projects must be the following qualifications: considered basic road maintenance and road rehabilitation projects, and or critical safety projects.

DISCUSSION: The projects being submitted for the 2022-2023 funding cycle are:

1. Alton Street (E Street to F Street), E Street (Alton Street to Gary Street), F Street (Alton Street to Cooper Street), and Oak Street (D Street to F Street) Street Reconstruction:

Reconstruction of roadway structural sections and upgrades to curb ramps to current ADA standards.

The Engineer’s estimate for this project is $597,500.00. The estimated useful life of the project is 20-25 Years. Estimated completion date is December 2023.

The projects are scalable depending on the funds available from SB1.

FISCAL IMPACT: None at this time.

RECOMMENDATION: Adopt the Resolution Approving the Project list for Senate Bill 1 (SB 1) Funding for FY 2022/2023.

Philip L. Romero, Interim City Engineer

Fernando Santillan, City Manager
June 20, 2022
June 20, 2022 Council Packet 5
RESOLUTION NO. 2022 – ___ R

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2022-23 FUNDED BY
SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 to address the significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City of Selma are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City of Selma must adopt by resolution a list of projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (“RMRA”), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, the City of Selma will receive an estimated $558,173 in RMRA funding in Fiscal Year 2022-2023 from SB 1; and
WHEREAS, this is the sixth year in which the City of Selma is receiving SB 1 funding and will enable the City of Selma to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and
WHEREAS, the City of Selma has undergone a robust public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the City of Selma used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and costeffective projects that also meet the community’s priorities for transportation investment; and
WHEREAS, the funding from SB 1 will help the City of Selma maintain and rehabilitate multiple streets throughout the City of Selma this year and similar projects into the future; and
WHEREAS, the 2020 California Statewide Local Streets and Roads Needs Assessment found that the City of Selma’s streets and roads are in an “poor” condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into a “good” condition; and June 20, 2022 Council Packet 6
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive benefits to the City of Selma and have significant positive co-benefits statewide.

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

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

2. The following list of newly proposed projects will be funded in-part or solely with Fiscal Year 2022-2023 Road Maintenance and Rehabilitation Account revenues:

Project Title:
 Alton Street, E Street, F Street, and Oak Street Reconstruction.

Project Description:
 Reconstruction of roadway structural sections and upgrades to curb ramps to current ADA standards.

Project Location:
 Alton Street between E Street and F Street.
 E Street between Alton Street and Gary Street.
 F Street between Alton Street and Cooper Street.
 Oak Street between D Street and F Street.

Estimated Project Schedule:
 Start Date – August 2023
 Completion Date – December 2023
Estimated Project Useful Life:
 20-25 Years
June 20, 2022 Council Packet 7

3. The following previously proposed and adopted projects may utilize Fiscal Year 2022-23 Road Maintenance and Rehabilitation Account revenues in their delivery.

With the relisting of these projects in the adopted fiscal year resolution, the City of Selma is reaffirming to the public and the State our intent to fund these projects with Road Maintenance and Rehabilitation Account revenues:
 No previous proposed projects are anticipated to use fiscal year 2022-23 RMRA funds.

4. 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.

I, Reyna Rivera, City Clerk to the City of Selma do hereby certify that the foregoing Resolution was approved at a regular meeting of the City Council of the City of Selma on the 20th day of June, 2022 by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

______________________________
Scott Robertson, Mayor

ATTEST:

By: ___________________________
Reyna Rivera, City Clerk
June 20, 2022 Council Packet 8
CITY MANAGER’S/STAFF’S REPORT
CITY COUNCIL MEETING:

ITEM NO: 1.c.

SUBJECT:

DISCUSSION: Proposition 4 (1979) added Article XIIIB to the California Constitution, and the goal was to limit the growth in appropriations of both state and local government to changes in the cost of living and population in order to control spending levels. These limits are also referred to as “Gann Limits” in reference to one of the measure’s co-authors. The measure requires that a complex series of calculations be performed each year to prepare the appropriations limit.

Each year the Department of Finance releases a letter titled, “Price Factor and Population Information.” The letter provides the California per capita personal income percentage of change over prior year and each city’s population change. Both factors are needed to determine the growth factor. The formula is as follows:

Per Capita Cost of Living*Population Change=Growth Factor

1.00073 * 1.0723 = 1.08013
This factor is then applied to the adjusted appropriation limit from the prior year to determine the new limit.
35,523,227 * 1.08013 = 38,369,625
The attached Resolution and Exhibit meet the requirement and is hereby submitted for Council consideration.

RECOMMENDATION: Council adopt the attached Resolution setting the Fiscal Year 2022-23 appropriations limit.

Emily A. Boyd, Special Projects Manager

Fernando Santillan, City Manager
Consideration of a Resolution adopting the City’s Annual Appropriations Limit for Fiscal Year 2022-23, Pursuant to Article XIII B of the California Constitution
June 20, 2022
June 20, 2022 Council Packet 9
RESOLUTION NO. 2022 – __R

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA
ADOPTING THE CITY’s ANNUAL APPROPRIATIONS
LIMIT FOR FISCAL YEAR 2022-23, PURSUANT TO ARTICLE XIII B OF THE

CALIFORNIA CONSTITUTION
WHEREAS, Article XIII B of the California Constitution requires cities to adopt annual Appropriations Limits; and
WHEREAS, pursuant to Government Code 7910, the annual Appropriations Limit must be established by resolution each year at a regularly scheduled meeting or a noticed special meeting; and
WHEREAS, City Staff has calculated the Appropriations Limit using the Department of Finance letter released annually regarding price factor and population information.

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

SECTION 1. The above findings are true and correct and are incorporated herein by reference.

SECTION 2. The Appropriations Limit for the City for Fiscal Year 2022-23 is hereby approved and established at $38,369,625.

SECTION 3. The Appropriations Limit was calculated by using the per capita personal income percentage change for the state and the population change for the City to determine the growth factor as set forth in Exhibit "A", attached hereto and incorporated herein by reference.

SECTION 4. 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 5. That the City Clerk shall certify to the adoption of this Resolution and that the same shall be in full force and effect.

June 20, 2022 Council Packet 10
PASSED, APPROVED and ADOPTED by the City Council of the City of Selma at a regular meeting this 20th day of June, 2022, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:
___________________________
Scott Robertson, Mayor

ATTEST:

_______________________________
Reyna Rivera, City Clerk
June 20, 2022 Council Packet 11
Fiscal Year 2021-2022 Appropriation limit, adopted 35,523,227 A. Population Growth Adjustment 1.0073
B. Inflation Adjustment, CPI 1.0723
Growth Factor (A x B) 1.0801278
Increase in Appropriation Limit 38,369,625
Adjustment factors provided by the Department of Finance annual Price Factor and Population Information Bulletin
Exhibit A
Schedule to Calculate GANN Appropriation Limit
Fiscal Year 2022-2023
Changes to Appropriation Limits for years subsequent to 1986-87 per amendment to Article XIII of the California Constitution by 1990 Proposition 111.

June 20, 2022 Council Packet 12
CITY MANAGER’S/STAFF’S REPORT
CITY COUNCIL MEETING: June 20, 2022_____
ITEM NO: 1.d.

SUBJECT: Consideration of Agreement Addendum No. 1 with NHA Advisors for the Continuation of Municipal Advisor Services for the City of Selma BACKGROUND: The City has been utilizing the services of NHA Advisors since 2010 for Municipal Advisors Consulting. They have worked on multiple transactions that affected the City, the Successor Agency, and Public Financing Authority’s financial obligations and continued reporting. Some examples of this are the 2014 Revenue Bond, 2015 Refunding Lease Bond, and the 2017 General Obligation Bond (Measure P). Most recently, they have worked on analysis for issuance of Pension Obligation Bonds, as well as assisting staff with filing appropriate California Debt and Investment Advisory Commission (CDIAC) compliance reports.

NHA has provided financial services with the highest level of customer service and professionalism, and remains a valued partner as the City works to address financial planning needs. The current agreement is for the term of July 1, 2019 through June 30, 2022. The proposed addendum will continue NHA Services for another two years, through June 30, 2024, to ensure continuity for the financial projects currently underway.

Attached for Council’s consideration is Addendum No. 1 to the Professional Services Agreement with NHA Advisors, LLC, which updates the Term and the Not to Exceed Amount. A copy of the original agreement is also attached for Council’s reference.

COST: BUDGET IMPACT:

An additional Not to Exceed amount of
$12,750 for FY22-23 and $12,750 for FY23-24
Included in FY22-23 Proposed
Operating Budget
FUNDING: ON-GOING COST:

Funding Source: General Fund
Fund Balance: Estimated Fund Balance as of
6-30-22: $12,267,338
RECOMMENDATION: Approve and Authorize the City Manager to Sign an Agreement Addendum with NHA Advisors for the Continuation of Professional Financial services for the City of Selma.

Emily A. Boyd, Special Projects Manager

Fernando Santillan, City Manager
None.

June 20, 2022 Council Packet 13

CITY OF SELMA

PROFESSIONAL SERVICES AGREEMENT
This PROFESSIONAL SERVICES AGREEMENT (“Agreement”), is made and effective as of July 1, 2019 (“Effective Date”), between the City of Selma, a municipal corporation (“City”) and NHA Advisors, LLC, a California corporation (“Consultant”). The City and Consultant are hereinafter collectively referred to as the “Parties”.

RECITALS
WHEREAS, City desires to engage Consultant to perform the services described herein, and Consultant desires to perform such services in accordance with the terms and conditions set forth herein.

NOW, THEREFORE, for and in consideration of the mutual covenants and conditions herein contained, City and Consultant agree as follows:

1. TERM
This Agreement shall commence on the Effective Date, and shall remain and continue in effect until tasks described herein are completed, but in no event later than June 30, 2022, unless sooner terminated pursuant to the provisions of this Agreement.

2. SERVICES
(a) Consultant shall perform the tasks (“Services”) described and set forth in Exhibit A, attached hereto and incorporated herein as though set forth in full. (“Scope of Services”). Tasks other than those specifically described in the Scope of Services shall not be performed without prior written approval of the City. The Services shall be performed by Consultant, unless prior written approval is first obtained from the City. In the event of conflict or inconsistency between the terms of this Agreement and Exhibit A, the terms of this Agreement shall prevail.
(b) City shall have the right to request, in writing, changes to the Services.

Any such changes mutually agreed upon by the Parties, and any corresponding increase or decrease in compensation, shall be incorporated by written amendment to this Agreement.
(c) Consultant shall perform all Services in a manner reasonably satisfactory to the City and in a first-class manner in conformance with the standards of quality normally observed by an entity providing municipal advisor services, serving a municipal agency.
(d) Consultant shall comply with all applicable federal, state, and local laws, regulations and ordinances in the performance of this Agreement, including but not limited to, the conflict of interest provisions of Government Code Section 1090 and the Political Reform Act (Government Code Section 81000 et seq.)). During the term of this June 20, 2022 Council Packet 14

Agreement, Consultant shall not perform any work for another person or entity for whom Consultant was not working on the Effective Date if both (i) such work would require Consultant to abstain from a decision under this Agreement pursuant to a conflict of interest statute or law; and (ii) City has not consented in writing to Consultant’s performance of such work. No officer or employee of City shall have any financial interest in this Agreement that would violate California Government Code Sections 1090 et seq. Consultant hereby warrants that it is not now, nor has it been in the previous twelve (12) months, an employee, agent, appointee, or official of the City. If Consultant was an employee, agent, appointee, or official of the City in the previous twelve (12) months, Consultant warrants that it did not participate in any manner in the forming of this Agreement. Consultant understands that, if this Agreement is made in violation of Government Code §1090 et. seq., the entire Agreement is void and Consultant will not be entitled to any compensation for Services performed pursuant to this Agreement, and Consultant will be required to reimburse the City for any sums paid to the Consultant. Consultant understands that, in addition to the foregoing, it may be subject to criminal prosecution for a violation of Government Code § 1090 and, if applicable, will be disqualified from holding public office in the State of California. (e) Consultant represents that it has, or will secure at its own expense, all licensed personnel required to perform the Services. All Services shall be performed by Consultant or under its supervision, and all personnel engaged in the Services shall be qualified and licensed to perform such services.

3. MANAGEMENT
City's City Manager shall represent the City in all matters pertaining to the administration of this Agreement, review and approval of all products submitted by Consultant, but shall have no authority to modify the Services or the compensation due to Consultant.

4. PAYMENT
(a) The City agrees to pay Consultant monthly, in accordance with the payment rates and terms and the schedule of payment as set forth in Exhibit B (“Rate Schedule”), attached hereto and incorporated herein by this reference as though set forth in full, based upon actual time spent on the above tasks. This amount shall not exceed Ten Thousand Dollars ($10,000.00) annually for the total Term of the Agreement unless additional payment is approved as provided in this Agreement.
(b) Consultant shall not be compensated for any services rendered in connection with its performance of this Agreement which are in addition to those set forth herein, unless such additional services are authorized in advance and in writing by the City. Consultant shall be compensated for any additional services in the amounts and in the manner as agreed to by City and Consultant at the time City’s written authorization is given to Consultant for the performance of said services.

June 20, 2022 Council Packet 15

(c) Consultant shall submit invoices monthly for actual services performed. Invoices shall be submitted on or about the first business day of each month, or as soon thereafter as practical, for services provided in the previous month. Payment shall be made within thirty (30) days of receipt of each invoice as to all non-disputed fees. If the City disputes any of Consultant’s fees it shall give written notice to Consultant within thirty (30) days of receipt of an invoice of any disputed fees set forth on the invoice. Any final payment under this Agreement shall be made within 45 days of receipt of an invoice therefore.

5. SUSPENSION OR TERMINATION OF AGREEMENT
(a) The City may at any time, for any reason, with or without cause, suspend or terminate this Agreement, or any portion hereof, by serving upon the Consultant at least ten (10) days prior written notice. Upon receipt of said notice, the Consultant shall immediately cease all work under this Agreement, unless the notice provides otherwise. If the City suspends or terminates a portion of this Agreement such suspension or termination shall not make void or invalidate the remainder of this Agreement. (b) In the event this Agreement is terminated pursuant to this Section, the City shall pay to Consultant the actual value of the work performed up to the time of termination, provided that the work performed is of value to the City. Upon termination of the Agreement pursuant to this Section, the Consultant shall submit an invoice to the City pursuant to Section 4 of this Agreement.

6. OWNERSHIP OF DOCUMENTS
(a) Consultant shall maintain complete and accurate records with respect to sales, costs, expenses, receipts, and other such information required by City that relate to the performance of services under this Agreement. Consultant shall maintain adequate records of services provided in sufficient detail to permit an evaluation of services. All such records shall be maintained in accordance with generally accepted accounting principles and shall be clearly identified and readily accessible. Consultant shall provide free access to the representatives of City or its designees at reasonable times to review such books and records; shall give City the right to examine and audit said books and records; shall permit City to make transcripts or copies therefrom as necessary; and shall allow inspection of all work, data, documents, proceedings, and activities related to this Agreement. Such records, together with supporting documents, shall be maintained for a period of three (3) years after receipt of final payment.
(b) Upon completion of, or in the event of termination or suspension of this Agreement, all original documents, designs, drawings, maps, models, computer files, surveys, notes, and other documents prepared in the course of providing the services to be performed pursuant to this Agreement shall become the sole property of the City and may be used, reused, or otherwise disposed of by the City without the permission of the Consultant. With respect to computer files, Consultant shall make available to the City, at the Consultant’s office, and upon reasonable written request by the City, the necessary computer software and hardware for purposes of accessing, compiling, transferring, copying and/or printing computer files. Consultant hereby grants to City all right, title, and interest, June 20, 2022 Council Packet 16

including any copyright, in and to the documents, designs, drawings, maps, models, computer files, surveys, notes, and other documents prepared by Consultant in the course of providing the services under this Agreement. All reports, documents, or other written material developed by Consultant in the performance of the Services pursuant to this Agreement, shall be and remain the property of the City.

7. INDEMNIFICATION
(a) Indemnity for professional liability
When the law establishes a professional standard of care for Consultant’s Services, to the fullest extent permitted by law, Consultant shall indemnify, protect, defend and hold harmless the City and any and all of its officials, employees and agents (“Indemnified Parties”) from and against any and all losses, liabilities, damages, costs and expenses, including legal counsel’s fees and costs caused in whole or in part by any negligent or wrongful act, error or omission of Consultant, its officers, agents, employees or Subconsultants (or any agency or individual that Consultant shall bear the legal liability thereof) in the performance of professional services under this Agreement. (b) Indemnity for other than professional liability
Other than in the performance of professional services and to the full extent permitted by law, Consultant shall indemnify, defend and hold harmless City, and any and all of its employees, officials and agents from and against any liability (including liability for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses or costs of any kind, whether actual, alleged or threatened, including legal counsel fees and costs, court costs, interest, defense costs, and expert witness fees), where the same arise out of, are a consequence of, or are in any way attributable to, in whole or in part, the performance of this Agreement by Consultant or by any individual or agency for which Consultant is legally liable, including but not limited to officers, agents, employees or subcontractors of Consultant.
(c) DUTY TO DEFEND. In the event the City, its officers, employees, agents and/or volunteers are made a party to any action, claim, lawsuit, or other adversarial proceeding arising from the performance of the services encompassed by this Agreement, and upon demand by City, Consultant shall have an immediate duty to defend the City at Consultant’s cost or at City’s option, to reimburse the City for its costs of defense, including reasonable attorney’s fees and costs incurred in the defense of such matters.

Payment by City is not a condition precedent to enforcement of this indemnity. In the event of any dispute between Consultant and City, as to whether liability arises from the sole negligence of the City or its officers, employees, or agents, Consultant will be obligated to pay for City’s defense until such time as a final judgment has been entered adjudicating the City as solely negligent. Consultant will not be entitled in the absence of such a determination to any reimbursement of defense costs including but not limited to attorney’s fees, expert fees and costs of litigation.

June 20, 2022 Council Packet 17

8. INSURANCE
Consultant shall maintain prior to the beginning of and for the duration of this Agreement insurance coverage as specified in Exhibit C attached hereto and incorporated herein by reference.

9. INDEPENDENT CONSULTANT
(a) Consultant is and shall at all times remain as to the City a wholly independent consultant and/or independent contractor. The personnel performing the services under this Agreement on behalf of Consultant shall at all times be under Consultants exclusive direction and control. Neither City nor any of its officers, employees, or agents shall have control over the conduct of Consultant or any of Consultant’s officers, employees, or agents, except as set forth in this Agreement. Consultant shall not at any time or in any manner represent that it or any of its officers, employees, or agents are in any manner officers, employees, or agents of the City. Consultant shall not incur or have the power to incur any debt, obligation, or liability whatever against the City, or bind the City in any manner. (b) No employee benefits shall be available to Consultant in connection with the performance of this Agreement. Except for the fees paid to Consultant as provided in the Agreement, City shall not pay salaries, wages, or other compensation to Consultant for performing services hereunder for City. City shall not be liable for compensation or indemnification to Consultant for injury or sickness arising out of performing services hereunder.

10. LEGAL RESPONSIBILITIES
The Consultant shall keep itself informed of State and Federal laws and regulations which in any manner affect those employed by it or in any way affect the performance of its service pursuant to this Agreement. The Consultant shall at all times observe and comply with all such laws and regulations. The City, and its officers and employees, shall not be liable at law or in equity occasioned by failure of the Consultant to comply with this Section.

11. UNDUE INFLUENCE
Consultant declares and warrants that no undue influence or pressure was used against or in concert with any officer or employee of the City in connection with the award, terms or implementation of this Agreement, including any method of coercion, confidential financial arrangement, or financial inducement. No officer or employee of the City has or will receive compensation, directly or indirectly, from Consultant, or from any officer, employee or agent of Consultant, in connection with the award of this Agreement or any work to be conducted as a result of this Agreement. Violation of this Section shall be a material breach of this Agreement entitling the City to any and all remedies at law or in equity.

12. NO BENEFIT TO ARISE TO LOCAL OFFICERS AND EMPLOYEES No member, officer, or employee of City, or their designees or agents, and no public official who exercises authority over or responsibilities with respect to the Project during June 20, 2022 Council Packet 18

his/her tenure or for one year thereafter, shall have any interest, direct or indirect, in any agreement or sub-agreement, or the proceeds thereof, for work to be performed in connection with the Project performed under this Agreement.

13. RELEASE OF INFORMATION/CONFLICTS OF INTEREST
(a) All information gained by Consultant in performance of this Agreement shall be considered confidential and shall not be released by Consultant without City’s prior written authorization. Consultant, its officers, employees, agents, or subconsultants, shall not without written authorization from the City, voluntarily provide declarations, letters of support, testimony at depositions, response to interrogatories, or other information concerning the work performed under this Agreement or relating to any project or property located within the City, unless otherwise required by law or court order. (b) Consultant shall promptly notify City should Consultant, its officers, employees, agents, or subconsultants be served with any summons, complaint, subpoena, notice of deposition, request for documents, interrogatories, request for admissions, or other discovery request (“Discovery”), court order, or subpoena from any person or party regarding this Agreement and the work performed there under or with respect to any project or property located within the City, unless Consultant is prohibited by law from informing the City of such Discovery, court order or subpoena. City retains the right, but has no obligation, to represent Consultant and/or be present at any deposition, hearing, or similar proceeding as allowed by law. Unless City is a party to the lawsuit, arbitration, or administrative proceeding and is adverse to Consultant in such proceeding, Consultant agrees to cooperate fully with the City and to provide the opportunity to review any response to discovery requests provided by Consultant. However, City's right to review any such response does not imply or mean the right by City to control, direct, or rewrite said response.

14. NOTICES
Any notices which either party may desire to give to the other party under this Agreement must be in writing and may be given either by (i) personal service, (ii) delivery by a reputable document delivery service, such as but not limited to, Federal Express, which provides a receipt showing date and time of delivery, or (iii) mailing in the United States Mail, certified mail, postage prepaid, return receipt requested, addressed to the address of the party as set forth below or at any other address as that party may later designate by notice:

To City: City of Selma
1710 Tucker Street
Selma, CA 93662
Attention: City Manager
With a Copy To: Bianca Sparks Rojas, City Attorney
Casso & Sparks, LLP
13200 Crossroads Parkway North, Suite 345
City of Industry, CA 91746
June 20, 2022 Council Packet 19

To Consultant: NHA Advisors, LLC
4040 Civic Center Drive, Suite 200
San Rafael, CA 94903
Attention: Rob Schmidt

15. ASSIGNMENT
The Consultant shall not assign the performance of this Agreement, nor any part thereof, nor any monies due hereunder, without prior written consent of the City.

Before retaining or contracting with any subconsultant for any services under this Agreement, Consultant shall provide City with the identity of the proposed subconsultant, a copy of the proposed written contract between Consultant and such subconsultant which shall include and indemnity provision similar to the one provided herein and identifying City as an indemnified party, or an incorporation of the indemnity provision provided herein, and proof that such proposed subconsultant carries insurance at least equal to that required by this Agreement or obtain a written waiver from the City for such insurance.

Notwithstanding Consultant’s use of any subconsultant, Consultant shall be responsible to the City for the performance of its subconstultant as it would be if Consultant had performed the Services itself. Nothing in this Agreement shall be deemed or construed to create a contractual relationship between the City and any subconsultant employed by Consultant. Consultant shall be solely responsible for payments to any subconsultants.

Consultant shall indemnify, defend and hold harmless the Indemnified Parties for any claims arising from, or related to, the services performed by a subconsultant under this Agreement.

16. GOVERNING LAW/ATTORNEYS’ FEES
The City and Consultant understand and agree that the laws of the State of California shall govern the rights, obligations, duties, and liabilities of the parties to this Agreement and also govern the interpretation of this Agreement. Any litigation concerning this Agreement shall take place in the municipal, superior, or federal district court in Los Angeles County, California. If any action at law or suit in equity is brought to enforce or interpret the provisions of this Agreement, or arising out of or relating to the Services provided by Consultant under this Agreement, the prevailing party shall be entitled to reasonable attorneys' fees and all related costs, including costs of expert witnesses and consultants, as well as costs on appeal, in addition to any other relief to which it may be entitled.

17. ENTIRE AGREEMENT
This Agreement contains the entire understanding between the Parties relating to the obligations of the Parties described in this Agreement. All prior or contemporaneous agreements, understandings, representations, and statements, oral or written and pertaining to the subject of this Agreement or with respect to the terms and conditions of this Agreement, are merged into this Agreement and shall be of no further force or effect. Each June 20, 2022 Council Packet 20

party is entering into this Agreement based solely upon the representations set forth herein and upon each party's own independent investigation of any and all facts such party deems material.

18. SEVERABILITY
If any term or provision of this Agreement or the application thereof to any person or circumstance shall, to any extent, be invalid or unenforceable, then such term or provision shall be amended to, and solely to, the extent necessary to cure such invalidity or unenforceability, and in its amended form shall be enforceable. In such event, the remainder of this Agreement, or the application of such term or provision to persons or circumstances other than those as to which it is held invalid or unenforceable, shall not be affected thereby, and each term and provision of this Agreement shall be valid and be enforced to the fullest extent permitted by law.

19. COUNTERPARTS
This Agreement may be executed in multiple counterparts, each of which shall be deemed an original, but all of which taken together shall constitute one and the same instrument.

20. CAPTIONS
The captions appearing at the commencement of the sections hereof, and in any paragraph thereof, are descriptive only and shall have no significance in the interpretation of this Agreement.

21. WAIVER
The waiver by City or Consultant of any breach of any term, covenant or condition herein contained shall not be deemed to be a waiver of such term, covenant or condition or of any subsequent breach of the same or any other term, covenant or condition herein contained. No term, covenant or condition of this Agreement shall be deemed to have been waived by City or Consultant unless in writing. 22 REMEDIES
Each right, power and remedy provided for herein or now or hereafter existing at law, in equity, by statute, or otherwise shall be cumulative and shall be in addition to every other right, power, or remedy provided for herein or now or hereafter existing at law, in equity, by statute, or otherwise. The exercise, the commencement of the exercise, or the forbearance of the exercise by any party of any one or more of such rights, powers or remedies shall not preclude the simultaneous or later exercise by such party of any of all of such other rights, powers or remedies.

23. AUTHORITY TO EXECUTE THIS AGREEMENT
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The person or persons executing this Agreement on behalf of Consultant represents and warrants that he/she has the authority to execute this Agreement on behalf of the Consultant and has the authority to bind Consultant to the performance of its obligations hereunder.

IN WITNESS WHEREOF, the Parties hereto have caused this Agreement to be executed as of the Effective Date.
“CITY”
City of Selma
“CONSULTANT”
NHA Advisors, LLC
By: ________________________________ By: __________________________ Scott Robertson, Mayor Rob Schmidt, Vice President
Attest:

By: ________________________________
Reyna Rivera, City Clerk
Approved as to form:

By: ________________________________
Bianca Sparks Rojas, City Attorney
Attachments: Exhibit A Scope of Services
Exhibit B Rate Schedule
Exhibit C Insurance Requirements
June 20, 2022 Council Packet 22

EXHIBIT A

SCOPE OF SERVICES

SCOPE OF SERVICES & MUNICIPAL ADVISOR DISCLOSURES

GENERAL CONSULTING AND CONTINUING DISCLOSURE AND CDIAC REPORTING COMPLIANCE

SERVICES
Task 1: General Consulting Services
Consultant will work with the City to develop funding strategies, options for project finance, and other general advice as needed by City staff. The scope of work will generally include, but is not limited to, the following services:
 General Financial Assistance
 Work with City staff to review and provide advice on operational budgets  Develop financial models for funding capital needs
 Assist in appropriate disclosure for annual financial reporting  Assist in appropriate continuing disclosure for outstanding obligations requiring annual filing
 Review and respond to general questions related to public finance  Assist staff with reports or information items related to financing strategies or opportunities
 Respond to general inquiries from staff
 Development Finance
 Review proposed development plans for public infrastructure requirement or other possible financeable components
 Develop initial funding model and tax impact of potential bond financing  Work with City staff and property owner to understand financial impact of project scoping on future property tax collections
 Develop non-capital (services) funding vehicle if requested by the City  Work with City staff, consultants and property owner to develop funding agreement June 20, 2022 Council Packet 23

 Utility Financing
 Review the City’s existing bond obligations
 Develop financial model addressing coverage requirements and future parity capacity  Calculate feasibility of refinancing any outstanding obligations  Develop financing options
 General Fund Financing
 Review the City’s existing general fund obligations
 Calculate feasibility of refinancing any outstanding obligations  Develop financing options
 Budget and cash flow review and analysis
 Presentation to City Council, Staff or Other Stakeholders (as requested)  Develop presentation materials or memos detailing financing information  Present information in any format as determined by City staff Task 2: Continuing Disclosure and CDIAC Reporting Compliance Services The City and its related entities are required to file periodic disclosure reporting with the Municipal Securities Rulemaking Board (“MSRB”), California Debt and Investment Advisory Commission (“CDIAC”), and in some cases, with the underwriter, bond insurer, trustee, or other parties for the City’s debt obligations. The City desires to appoint NHA Advisors, LLC (“NHA Advisors”) to assist with the compliance of these obligations.
a) MSRB Continuing Disclosure Compliance (Rule 15c2-12):

The City has publicly offered bond transactions requiring annual continuing disclosure reports (“Annual Reports”) to be filed on the Electronic Municipal Market Access (“EMMA”) system.

Each obligation has distinct disclosure requirements. The primary reporting requirements generally include the filing of:
 Audited financial statements
 Other financial information and operating data
 Other material information
 Notices of Significant Events
Consultant will provide the following services:
 Prepare Annual Reports, as necessary
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 Supervise and direct the City on issues related to its disclosure obligations  Notify the City of pending due dates
 Assist in the tracking of rating changes and other Significant Events  Prepare Significant Events notices, as necessary
 Serve as dissemination agent, which includes posting Annual Reports, notices, and other required documentation to EMMA and other required recipients  File a report with the City certifying that each Annual Report has been provided pursuant to this Continuing Disclosure Certificate
 Provide ongoing support to the City staff as questions arise regarding its continuing disclosure obligations
Consultant will make its best efforts to monitor rating changes for both the issuer and bond insurer, if applicable, for each outstanding obligation as well as the other Significant Events listed below. To best meet this objective, open lines of communication between the City and Consultant are vital.

The City must notify Consultant immediately upon the occurrence of a Significant Event.

Significant Events generally include:
 Principal and interest payment delinquencies
 Non-payment related defaults
 Unscheduled draws on debt service reserves reflecting financial difficulties  Unscheduled draws on credit enhancements reflecting financial difficulties  Substitution of credit or liquidity providers, or their failure to perform  Adverse tax opinions or events affecting the tax-exempt status of the security  Modifications to rights of security holders
 Contingent or unscheduled bond calls
 Defeasances
 Release, substitution, or sale of property securing repayment of the securities  Rating changes
b) CDIAC Annual Debt Transparency Reporting (SB 1029):

Effective January 1, 2017, state and local issuers are required to submit an annual debt transparency report for any issue of debt for which they have submitted a Report of Final Sale to CDIAC during the reporting period. The annual debt transparency report is due to CDIAC no later than January 31st of each year (beginning January 31, 2018) for any debt outstanding at any point during the prior fiscal year. At a minimum, the annual debt transparency report will require issuers to include:
 Debt authorized during the reporting period, which shall include:
o Debt authorized at the beginning of the reporting period o Debt authorized and issued during the reporting period o Debt authorized but not issued at the end of the reporting period o Debt authority that has lapsed during the reporting period  Debt outstanding during the reporting period, which shall include the following:
o Principal balance at the beginning of the reporting period o Principal paid during the reporting period
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o Principal outstanding at the end of the reporting period  The use of proceeds of issued debt during the reporting period, which shall include the following:
o Debt proceeds available at the beginning of the reporting period o Proceeds spent during the reporting and the purposes for which it was spent o Debt proceeds remaining at the end of the reporting period CDIAC has developed an online form, which is expected to evolve over time. Consultant will work with the City to complete and file these reports with CDIAC prior to January 31st each year. c) CDIAC Yearly Fiscal Status Reporting:

Mello-Roos Reporting - All issuers selling community facilities district (“CFD”) bonds after January 1, 1993 are required to report certain information about the bond issues through the completion of CDIAC’s Yearly Fiscal Status Report and/or the Draw on the Reserve Fund or Default Report. Issuers are required to file a Yearly Fiscal Status Report if they have sold bonds on or before June 30th of each year and each year thereafter until the bonds are no longer outstanding. All issuers, regardless of when bonds are sold, are required to report any draw on reserve or default that occurs throughout the calendar year. Reports must be submitted to CDIAC no later than October 30th each year.

Marks-Roos Reporting - Any joint powers authority (“Authority”) selling bonds on or after January 1, 1996 that uses the proceeds to acquire one or more local obligations is required to report annually on the fiscal status of the Authority bonds and the local obligations acquired until the final maturity of the authority bonds. The report must be submitted to CDIAC no later than October 30th each year. CDIAC has developed the Marks-Roos Yearly Fiscal Status Report for Authority Issue to standardize and facilitate reporting on the Authority bonds. Reports must be submitted to CDIAC no later than October 30th each year.

Consultant will work with the City to ensure that all reports are completed and filed with CDIAC prior to October 30th each year.
d) Private Placement Debt and Other Loan Reporting:

The 2014 Assessment Revenue Bonds were purchased by CoBiz Financial Services Inc. The following annual information must be provided to CoBiz by December 1st of each year.

Consultant will work with the City and its consultants to prepare and provide this information to CoBiz prior to December 1st of each year.
 Audited financial statements
 Aggregate annual assessment for each assessment district  Annual value-to-lien calculations for each assessment district In addition, the City provides annual redemption instructions to the Trustee for the 2014 Assessment Revenue Bonds Consultant will be tasked with preparing these reports, which includes the following tasks:
 Request fund balances from the City
 Calculate excess funds available to prepay outstanding principal on the local obligations June 20, 2022 Council Packet 26

 Calculate post-prepayment debt service schedule
 Prepare redemption instructions
 Send redemption instructions to the 1999 Trustee
e) Historical Continuing Disclosure Audit and Remediation (Upon Request):

The City has publicly offered bond transactions requiring annual continuing disclosure reports (“Annual Reports”) to be filed on the EMMA system. To ensure that the City is in full compliance with these obligations, Consultant will provide the following services:
 Review continuing disclosure certificates and prepare summary of disclosure requirements
 Review 5-year history of continuing disclosure filings to determine any instances of noncompliance  Prepare missing or incomplete reports and/or material event notices  Prepare a report summarizing findings and any remedies that were completed Municipal Advisor Disclosures
Fiduciary Duty
Consultant is registered as a Municipal Advisor with the U. S. Securities and Exchange Commission (“SEC”) and Municipal Securities Rulemaking Board (“MSRB”). As such, Consultant has a fiduciary duty to the City and must provide both a Duty of Care and a Duty of Loyalty that entails the following.

Duty of Care:
a) exercise due care in performing its municipal advisory activities; b) possess the degree of knowledge and expertise needed to provide the City with informed advice;
c) make a reasonable inquiry as to the facts that are relevant to the City’s determination as to whether to proceed with a course of action or that form the basis for any advice provided to the City; and
d) undertake a reasonable investigation to determine that Consultant is not forming any recommendation on materially inaccurate or incomplete information; Consultant must have a reasonable basis for:
i. any advice provided to or on behalf of the City;
ii. any representations made in a certificate that it signs that will be reasonably foreseeably relied upon by the City, any other party involved in the municipal securities transaction or municipal financial product, or investors in the City securities; and iii. any information provided to the City or other parties involved in the municipal securities transaction in connection with the preparation of an official statement.

Duty of Loyalty:

Consultant must deal honestly and with the utmost good faith with the City and act in the City’s best interests without regard to the financial or other interests of Consultant. Consultant will eliminate or June 20, 2022 Council Packet 27

provide full and fair disclosure (included herein) to Issuer about each material conflict of interest (as applicable). Consultant will not engage in municipal advisory activities with the City as a municipal entity, if it cannot manage or mitigate its conflicts in a manner that will permit it to act in the City’s best interest.

Conflicts of Interest and Other Matters Requiring Disclosures  As of the commencement date of the Project, there are no actual or potential conflicts of interest that Consultant is aware of that might impair its ability to render unbiased and competent advice or to fulfill its fiduciary duty. If Consultant becomes aware of any potential conflict of interest that arise after this disclosure, Consultant will disclose the detailed information in writing to the City in a timely manner.
• The fee paid to Consultant increases the cost of investment to the City. The increased cost occurs from compensating Consultant for municipal advisory services provided. • Consultant does not act as principal in any of the transaction(s) related to its role/work on the Project.
• During the term of the municipal advisory relationship, any agreement between the City and Consultant will be promptly amended to reflect any material changes or additions.  Consultant does not have any affiliate that provides any advice, service, or product to or on behalf of the City that is directly or indirectly related to the municipal advisory activities to be performed by Consultant;
 Consultant has not made any payments directly or indirectly to obtain or retain the City’s municipal advisory business;
 Consultant has not received any payments from third parties to enlist Consultant recommendation to the City of its services, any municipal securities transaction or any municipal finance product;
 Consultant has not engaged in any fee-splitting arrangements involving Consultant and any provider of investments or services to the City;
 Consultant does not have a conflict of interest from compensation for municipal advisory activities to be performed, that is contingent on the size or closing of any transactions as to which Consultant is providing advice;
 Consultant does not have any other engagements or relationships that might impair Consultant ability either to render unbiased and competent advice to or on behalf of the City, or to fulfill its fiduciary duty to the City, as applicable; and
 Consultant does not have any legal or disciplinary event that is material to the City’s evaluation of the municipal advisory or the integrity of its management or advisory personnel.

Pursuant to MSRB G-10, on Investor and Municipal Advisory Client Education and Protection, Municipal Advisors are required to provide certain written information to their municipal entity and obligated person clients which include the following:
 Consultant is currently registered as a Municipal Advisor with the SEC and the MSRB.  Within the MSRB website at www.msrb.org, the City may obtain the Municipal Advisory client brochure that is posted on the MSRB website. The brochure describes the protections that may be provided by the MSRB Rules along with how to file a complaint with financial regulatory authorities.

June 20, 2022 Council Packet 28

Legal Events and Disciplinary History
Consultant does not have any legal events and disciplinary history on its Form MA and Form MA-I, which includes information about any criminal actions, regulatory actions, investigations, terminations, judgments, liens, civil judicial actions, customer complaints, arbitrations and civil litigation. The City may electronically access Consultant most recent Form MA and each most recent Form MA-I filed with the Commission at the following website:
www.sec.gov/edgar/searchedgar/companysearch.html
There have been no material changes to a legal or disciplinary event disclosure on any Form MA or Form MA-I filed with the SEC.

Recommendations
If Consultant makes a recommendation of a municipal securities transaction or municipal financial product or if the review of a recommendation of another party is requested in writing by the City and is within the scope of the engagement, Consultant will determine, based on the information obtained through reasonable diligence of Consultant whether a municipal securities transaction or municipal financial product is suitable for the City. In addition, Consultant will inform the City of:
 the evaluation of the material risks, potential benefits, structure, and other characteristics of the recommendation;
 the basis upon which Consultant reasonably believes that the recommended municipal securities transaction or municipal financial product is, or is not, suitable for the City; and  whether Consultant has investigated or considered other reasonably feasible alternatives to the recommendation that might also or alternatively serve the City objectives.

If the City elects a course of action that is independent of or contrary to the advice provided by Consultant, Consultant is not required on that basis to disengage from the City.

Record Retention
Effective July 1, 2014, pursuant to the SEC record retention regulations, Consultant is required to maintain in writing, all communication and created documents between Consultant and the City for five (5) years.

June 20, 2022 Council Packet 29

EXHIBIT B

RATE SCHEDULE
Task 1: General Consulting Services
For services outlined in Task 1 of the Scope of Services, Consultant will be compensated based on time and materials required at the hourly rate schedule shown below. The not-to-exceed annual budget for these services, without further approval from the City, shall be $10,000.00.

Staff
Allocation
Hourly
Rate
Principal $325
Vice President $275
Associate $225
Analyst $150
Administrative $ 75
Task 1 Expenses - All expenses will be billed directly at cost to the City. Expenses will be limited to those necessary for completion of the project.

Task 2: Fixed Fee Billing
For services outlined in Task 2 of the Scope of Services (Continuing Disclosure and CDIAC Reporting Compliance Services), Consultant shall be paid a fixed annual fee as detailed below. a) MSRB Continuing Disclosure Compliance (Rule 15c2-12):

For services described in Task 2(a) of the Scope of Services of this EXHIBIT A, Consultant shall be paid a fixed annual fee payable upon successful submission of the Annual Reports. The following table provides a snapshot of the initial fees associated with the City’s current obligations:

Existing
MSRB Continuing Disclosure Reporting Paid By
Annual
Fee*†
2010A Tax Allocation Bonds Successor Agency $1,500
2017 General Obligation Bonds General Fund $1,500
Total Annual Fee $3,000
* Excludes the cost of data from third-party sources. Data costs will be passed on to the City with no additional markup.
† In the event that the City’s audited financial statements are not available prior to the reporting due date, NHA Advisors may be required to file both unaudited and audited reports. A $500 refiling fee will be assessed for each obligation that requires a second filing.

June 20, 2022 Council Packet 30

As additional debt is issued, new continuing disclosure obligations will be billed at the flat fees shown below, on a case-by-case basis, based the amount of work required for each obligation:

Future
MSRB Continuing Disclosure Reporting Annual Fee
General Obligation Bonds $1,000-$1,750
Certificates of Participation/Lease $1,000-$2,000
Utility Revenue Bonds (Water, Sewer, etc.) $1,000-$2,250 Successor Agency/Tax Allocation Bonds $1,500-$2,250
Land Secured $1,500-$2,500
Other $1,000-$2,500
b) CDIAC Annual Debt Transparency Reporting (SB 1029):

For services described in Task 2(b) of the Scope of Services of this EXHIBIT A, Consultant shall be paid a fixed annual fee of $600 per required report, payable upon successful submission of the reports. At present, the City has one (1) obligation outstanding that requires CDIAC Annual Debt Transparency Reporting. However, if debt is issued for the City’s fire station project before the end of FY 2018-19, the City may have two (2) additional obligations that would require CDIAC Annual Debt Transparency Reporting beginning in 2020.

Annual Debt Transparency Reporting Paid By Annual Fee
2017 General Obligation Bonds General Fund $600
Total Annual Fee $ 600
c) CDIAC Yearly Fiscal Status Reporting:

For services described in Task 2(c) of the Scope of Services of this EXHIBIT A, Consultant shall be paid a fixed annual fee of $500 per required report, payable upon successful submission of the reports.

CDIAC Yearly Fiscal Status Reporting Paid By Annual Fee None* To be determined $0
Total Annual Fee $ 0
* The City has elected to prepare the CDIAC annual debt reports for its outstanding 2014 Assessment Revenue Bonds.
d) Private Placement Debt and Other Loan Reporting:

For services described in Task 2(d) of the Scope of Services of this EXHIBIT A, Consultant shall be paid a fixed annual fee as detailed below. Fees for any future private placements will be determined at the time of issuance.

June 20, 2022 Council Packet 31

Private Placement Debt and
Other Loan Reporting Paid By Annual Fee*
2014 Assessment Revenue Bonds – December 1st
Reporting
Assessment Annual
Admin Expense $1,250
2014 Assessment Revenue Bonds – June 30th
Trustee Redemption Instructions
Assessment Annual
Admin Expense $2,750
Total Annual Fee $4,000
* Excludes the cost of data from third-party sources. Data costs will be passed on to the City with no additional markup.
e) Historical Continuing Disclosure Audit and Remediation (Upon Request):

Upon request, for services described in Task 2(e) of the Scope of Services of this EXHIBIT A, Consultant shall be paid a one-time fee based on the following rate table, not-to-exceed $2,500, payable upon successful submission of a report summarizing its findings.

Staff
Allocation
Hourly
Rate
Principal $325
Vice President $275
Associate $225
Analyst $150
Administrative $ 75
Grand Total Annual Fee - The initial combined annual fee for the services outlined in this EXHIBIT A will be $7,600*.

Task 2 Grand Total
Projected
On-going
Annual Fee*
Task 2(a): MSRB Continuing Disclosure Compliance $3,000 Task 2(b): CDIAC Annual Debt Transparency Reporting $600 Task 2(c): CDIAC Yearly Fiscal Status Reporting $0
Task 2(d): Private Placement Debt and Other Loan Reporting $4,000 Task 2(e): Historical Continuing Disclosure Audit $0
Task 2 Grand Total Annual Fee $7,600
* As prior obligations mature or new debt is issued, the Scope of Services and annual budget for services will change in accordance with the fees outlined above.

Task 2 Expenses - No reimbursable expense shall be incurred without prior approval from the City. All expenses will be billed directly at cost to the City. Expenses will be limited to third-party contractor work and data purchases required to secure specific information required to complete the respective reports.

June 20, 2022 Council Packet 32

EXHIBIT C

INSURANCE REQUIREMENTS
Without limiting Consultant’s indemnification of City, and prior to commencement of the Services, Consultant shall obtain, provide and maintain at its own expense during the term of this Agreement, policies of insurance of the type and amounts described below and in a form satisfactory to the City.

General liability insurance. Consultant shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than $1,000,000.00 per occurrence, $2,000,000.00 general aggregate, for bodily injury, personal injury, and property damage. The policy must include contractual liability that has not been amended. Any endorsement restricting standard ISO “insured contract” language will not be accepted.

Automobile liability insurance. Consultant shall maintain automobile insurance at least as broad as Insurance Services Office form CA 00 01 covering bodily injury and property damage for all activities of the Consultant arising out of or in connection with Work to be performed under this Agreement, including coverage for any owned, hired, non-owned or rented vehicles, in an amount not less than $1,000,000.00 combined single limit for each accident.

Professional liability (errors & omissions) insurance. Consultant shall maintain professional liability insurance that covers the Services to be performed in connection with this Agreement, in the minimum amount of $1,000,000 per claim and in the aggregate. Any policy inception date, continuity date, or retroactive date must be before the effective date of this agreement and Consultant agrees to maintain continuous coverage through a period no less than three years after completion of the services required by this agreement.

Workers’ compensation insurance. Consultant shall maintain Workers’ Compensation Insurance (Statutory Limits) and Employer’s Liability Insurance (with limits of at least $1,000,000.00).

Consultant shall submit to City, along with the certificate of insurance, a Waiver of Subrogation endorsement in favor of the City, its officers, agents, employees and volunteers.

Proof of insurance. Consultant shall provide certificates of insurance to City as evidence of the insurance coverage required herein, along with a waiver of subrogation endorsement for workers’ compensation. Insurance certificates and endorsement must be approved by City’s Risk Manager prior to commencement of performance. Current certification of insurance shall be kept on file with City at all times during the term of this contract. City reserves the right to require complete, certified copies of all required insurance policies, at any time.

Duration of coverage. Consultant shall procure and maintain for the duration of the contract insurance against claims for injuries to persons or damages to property, which may June 20, 2022 Council Packet 33

arise from or in connection with the performance of the Services hereunder by Consultant, his agents, representatives, employees or subconsultants.

Primary/noncontributing. Coverage provided by Consultant shall be primary and any insurance or self-insurance procured or maintained by City shall not be required to contribute with it. The limits of insurance required herein may be satisfied by a combination of primary and umbrella or excess insurance. Any umbrella or excess insurance shall contain or be endorsed to contain a provision that such coverage shall also apply on a primary and non-contributory basis for the benefit of City before the City’s own insurance or self-insurance shall be called upon to protect it as a named insured.

City’s rights of enforcement. In the event any policy of insurance required under this Agreement does not comply with these specifications or is canceled and not replaced, City has the right but not the duty to obtain the insurance it deems necessary and any premium paid by City will be promptly reimbursed by Consultant, or City will withhold amounts sufficient to pay premium from Consultant payments. In the alternative, City may cancel this Agreement.

Acceptable insurers. All insurance policies shall be issued by an insurance company currently authorized by the Insurance Commissioner to transact business of insurance in the State of California, with an assigned policyholders’ Rating of A- (or higher) and Financial Size Category Class VI (or larger) in accordance with the latest edition of Best’s Key Rating Guide, unless otherwise approved by the City’s Risk Manager.

Waiver of subrogation. All insurance coverage maintained or procured pursuant to this agreement shall be endorsed to waive subrogation against City, its elected or appointed officers, agents, officials, employees and volunteers or shall specifically allow Consultant or others providing insurance evidence in compliance with these specifications to waive their right of recovery prior to a loss. Consultant hereby waives its own right of recovery against City, and shall require similar written express waivers and insurance clauses from each of its subconsultants.

Enforcement of contract provisions (non estoppel). Consultant acknowledges and agrees that any actual or alleged failure on the part of the City to inform Consultant of noncompliance with any requirement imposes no additional obligations on the City nor does it waive any rights hereunder.

Requirements not limiting. Requirements of specific coverage features or limits contained in this Section are not intended as a limitation on coverage, limits or other requirements, or a waiver of any coverage normally provided by any insurance. Specific reference to a given coverage feature is for purposes of clarification only as it pertains to a given issue and is not intended by any party or insured to be all inclusive, or to the exclusion of other coverage, or a waiver of any type. If the Consultant maintains higher limits than the minimums shown above, the City requires and shall be entitled to coverage for the higher limits maintained by the Consultant. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the City.

June 20, 2022 Council Packet 34

Notice of cancellation. Consultant agrees to oblige its insurance agent or broker and insurers to provide to City with a thirty (30) day notice of cancellation (except for nonpayment for which a ten (10) day notice is required) or nonrenewal of coverage for each required coverage.

Additional insured status. General liability policies shall provide or be endorsed to provide that City and its officers, officials, employees, and agents, and volunteers shall be additional insureds under such policies. This provision shall also apply to any excess liability policies.

Prohibition of undisclosed coverage limitations. None of the coverages required herein will be in compliance with these requirements if they include any limiting endorsement of any kind that has not been first submitted to City and approved of in writing.

Separation of Insureds. A severability of interests provision must apply for all additional insureds ensuring that Consultant’s insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the insurer’s limits of liability.

The policy(ies) shall not contain any cross-liability exclusions.

Pass Through Clause. Consultant agrees to ensure that its subconsultants, subcontractors, and any other party involved with the project who is brought onto or involved in the project by Consultant, provide the same minimum insurance coverage and endorsements required of Consultant. Consultant agrees to monitor and review all such coverage and assumes all responsibility for ensuring that such coverage is provided in conformity with the requirements of this section. Consultant agrees that upon request, all agreements with consultants, subcontractors, and others engaged in the project will be submitted to City for review.

City’s right to revise specifications. The City reserves the right at any time during the term of the contract to change the amounts and types of insurance required by giving the Consultant ninety (90) days advance written notice of such change. If such change results in substantial additional cost to the Consultant, the City and Consultant may renegotiate Consultant’s compensation.

Self-insured retentions. Any self-insured retentions must be declared to and approved by the City. The City reserves the right to require that self-insured retentions be eliminated, lowered, or replaced by a deductible. Self-insurance will not be considered to comply with these specifications unless approved by the City.

Timely notice of claims. Consultant shall give the City prompt and timely notice of claims made or suits instituted that arise out of or result from Consultant’s performance under this Agreement, and that involve or may involve coverage under any of the required liability policies.

Additional insurance. Consultant shall also procure and maintain, at its own cost and expense, any additional kinds of insurance, which in its own judgment may be necessary for its proper protection and prosecution of the work.

June 20, 2022 Council Packet 35
ADDENDUM NO. 1

TO PROFESSIONAL SERVICES AGREEMENT BETWEEN THE CITY OF SELMA

AND NHA ADVISORS, LLC
This Addendum No. 1 to the Professional Services Agreement between the City of Selma and NHA Advisors, LLC, (Agreement) is made and entered into effective on July 1, 2022 (“Effective Date”), by and between the City of Selma, a municipal corporation, hereinafter referred to as “City” and NHA Advisors, LLC, a California Corporation, hereinafter referred to as “Consultant”.

RECITALS
WHEREAS, City and Consultant entered into a professionals services Agreement for financial advising services, effective July 1, 2019 and as approved by the City Council on August 5, 2019; and
WHEREAS, the City and Consultant mutually desire to extend the sunset date of the agreement; and
WHEREAS, the City and Consultant have agreed to continue the same Rate Schedule as noted in the original agreement; and
WHEREAS, the City and Consultant have agreed to add an additional Not-toExceed amount of $10,000 to the original agreement.

NOW, THEREFORE, in consideration of the foregoing recitals, City and Consultant do hereby mutually agree as follows:

1. The End Date notated in Section 1 of the Agreement dated July 1, 2019, is amended to be that of June 30, 2024.

2. The Payment notated in Section 4 of the Agreement dated July 1, 2019, is amended to an amount not to exceed Thirty-Two Thousand Five Hundred Dollars ($32,500), an increase of $22,500 over the original contract amount of $10,000.

3. In all other regards, the Agreement date July 1, 2019, shall remain in full force and effect.

IN WITNESS WHEREOF, the parties have signed this agreement to be effective as of July 1, 2022.
/
/SIGNATURES ON NEXT PAGE
June 20, 2022 Council Packet 36
CITY OF SELMA, a Municipal Corporation NHA ADVISORS, LLC, a California Corporation
BY: _______________________________ BY: ________________________________ Fernando Santillan, City Manager Rob Schmidt, Vice President

ATTEST:

BY: ________________________________
Reyna Rivera, City Clerk
APPROVED AS TO FORM:

BY: ________________________________
Mary F. Lerner, City Attorney




June 20, 2022 Council Packet 37
CHECK
NUMBER
CHECK

DATE STATUS VENDOR NAME CHECK DESCRIPTION CATEGORY AMOUNT 79616 06/02/22 Printed MARK ALVES / ALVES ELECTRIC INSTALL PGE SPLICE BOX INDUSTRIAL PARK 1,600.00 79617 06/02/22 Void Void Check 0.00
79618 06/02/22 Printed ARAMARK UNIFORM UNIFORMS/TOWELS/FIRST AID KITS 5/5/22-5/12/22 618.92 79619 06/02/22 Printed AT&T TELEPHONE -MAY 2022 36.70
79620 06/02/22 Printed AT&T INTERNET SERVICE -WEED & SEED 5/11/22-6/10/22 64.20 79621 06/02/22 Printed AT&T PD FIRE ALARM 219.05
79622 06/02/22 Printed AT&T TELEPHONE 4/12/22-5/11/22 126.01 79623 06/02/22 Printed AT&T TELEPHONE 4/12/22-5/11/22 91.35 79624 06/02/22 Printed AT&T MOBILITY TELEPHONE-MDT'S 4/12-5/11/22 1,738.50 79625 06/02/22 Printed BANNER PEST CONTROL INC PEST CONTROL -MAY 2022 441.00 79626 06/02/22 Printed BEST UNIFORMS CODE ENF -REVOLVING ACCT R 125.66 79627 06/02/22 Printed LIANA J. BRIGHAM / PICTURE THIS

EMBROIDERY
UNIFORM SHIRTS -FD 210.52
79628 06/02/22 Printed JAY WESLEY BROCK / TOP DOG

TRAINING CENTER
K9 MAINTENANCE 5/16/22 180.00
79629 06/02/22 Printed CALIFORNIA BUILDING STANDARDS BUILDING STANDARDS FEE 1/1/22-3/31/22 R 185.40 79630 06/02/22 Printed CENTRAL SANITARY SUPPLY JANITORIAL SUPPLIES 294.51 79631 06/02/22 Printed JONATHAN CHACON PERISHABLE SKILLS TRAINING PER DIEM 6/7-6/10/22 R 44.00 79632 06/02/22 Printed CISCO SYSTEMS CAPITAL CRP LEASE-PHONE SYSTEM/BACKUP 1,375.85 79633 06/02/22 Printed COMMUNITY MEDICAL CENTER SAFE EXAM 20-1941 900.00 79634 06/02/22 Printed DATA TICKET, INC. PARKING CITATION PROCESSING APRIL 2022 200.00 79635 06/02/22 Printed JAMES DAVIS / MOUNTAIN VIEW

PRODUCTIONS
TICKET CUT FOR STONESHIVER CONCERT R 680.00
79636 06/02/22 Printed DEPARTMENT OF CONSERVATION SMIP & SEISMIC FEE REPORT 1/1/22-3/31/22 R 658.02 79637 06/02/22 Printed FASTRAK VIOLATION PROCESSING TOLL FEE -FD 7.00 79638 06/02/22 Printed FIVE CITIES EDA 4TH QUARTER DUES APR-JUN 22 1,387.68 79639 06/02/22 Printed FRESNO OXYGEN OXYGEN RENTALS 155.04 79640 06/02/22 Printed GAR BENNETT LLC PVC -CITY YARD 8.68 79641 06/02/22 Printed GEIL ENTERPRISES INC JANITORIAL SERVICE -MAY 2022 3,804.00 79642 06/02/22 Printed DAVID GRILIONE AMBULANCE OVERPAYMENT REIMB 145.99 79643 06/02/22 Printed HEALTHEDGE ADMINISTRATORS INC. DENTAL CLAIMS 5/18/22 3,621.70 79644 06/02/22 Printed HEALTHEDGE ADMINISTRATORS INC. DENTAL CLAIMS 5/25/22 393.80 79645 06/02/22 Printed HENRY SCHEIN INC. MEDICAL SUPPLIES 4,163.33 79646 06/02/22 Printed RAUL R HERRERA JR POLYGRAPH SERVICES 5/26/22 200.00 79647 06/02/22 Printed MATTHEW HUGHES PERISHABLE SKILLS TRAINING PER DIEM 6/7-6/10/22 R 44.00 79648 06/02/22 Printed J&A DRUG TESTING INC EMPLOYEE DRUG TESTING -FD 498.00 79649 06/02/22 Printed J'S COMMUNICATION INC. SERVICE AGREEMENT -JUNE 2022 446.00 79650 06/02/22 Printed JAM SERVICES, INC. GREEN BALL LED TRAFFIC LIGHTS 153.16 79651 06/02/22 Printed JLB TRAFFIC ENGINEERING INC TUTELIAN -SELMA GROVE TRAFFIC ANALYSIS UPDATE R 4,129.08 79652 06/02/22 Printed JOHNSON CONTROLS SECURITY REPLACED BATTERIES -FD FIRE ALARM 140.91 79653 06/02/22 Printed MICHAEL KAIN MEDICAL PREMIUM REIMB JUNE 2022 1,401.18 79654 06/02/22 Printed JEFF KESTLY MEDICAL PREMIUM REIMB JUNE 2022 209.05 79655 06/02/22 Printed LIFE-ASSIST INC. MEDICAL SUPPLIES 665.02 79656 06/02/22 Printed HEATHER MCCOY / CENTRAL VALLEY

FORENSIC NURSING
VICTIM EXAM 22-1982 1,000.00
79657 06/02/22 Printed MEDLINE INDUSTRIES, INC. MEDICAL SUPPLIES 2,026.95 79658 06/02/22 Printed ADAM STEWART MILLER SPONGEBOB THE MUSICAL ACCOMPANIST 100.00 79659 06/02/22 Printed MUNICIPAL EMERGENCY SERVICES ELKHART TIPS -FD 409.56 79660 06/02/22 Printed NATIONAL DEMOGRAPHICS REDISTRICTING SERVICES 27,500.00 79661 06/02/22 Printed ODP BUSINESS SOLUTIONS LLC OFFICE SUPPLIES 320.47 79662 06/02/22 Printed PG&E UTILITIES -MAY 2022 11.65
79663 06/02/22 Printed PG&E UTILITIES -MAY 2022 396.75
79664 06/02/22 Printed PG&E UTILITIES -MAY 2022 27,828.73 79665 06/02/22 Printed PG&E UTILITIES -MAY 2022 134.21
79666 06/02/22 Printed PG&E UTILITIES -MAY 2022 17,250.94 79667 06/02/22 Printed PG&E UTILITIES -MAY 2022 421.13
79668 06/02/22 Printed PG&E UTILITIES -MAY 2022 13.50
79669 06/02/22 Printed PITNEY BOWES GLOBAL FINANCIAL POSTAGE MACHINE LEASE -CH 6/16/22-9/15/22 492.12 79670 06/02/22 Printed PITNEY BOWES GLOBAL FINANCIAL POSTAGE MACHINE LEASE -PD 6/16/22-9/15/22 276.53 79671 06/02/22 Printed PROFESSIONAL PRINT & MAIL, INC WINDOW ENVELOPES 262.73 79672 06/02/22 Printed PATRICIA E. RAVEN ADMINISTRATIVE CITATION REFUND 650.00 79673 06/02/22 Printed SCOTT SANDERS MEDICAL PREMIUM REIMB -JUNE 22 7,027.44 79674 06/02/22 Printed SELMA DISTRICT CHAMBER OF RAISIN FESTIVAL 2022 RECYCLING FEE/GRANT G 400.00 79675 06/02/22 Printed SITEONE LANDSCAPE SUPPLY, LLC. IRRIGATION SUPPLIES 3,836.63 79676 06/02/22 Printed STERICYCLE, INC. STERI-SAFE OSHA COMPLIANCE JUNE 2022 189.28 79677 06/02/22 Printed STERLING CODIFIERS INC. ORDINANCE CODIFICATION 143.19 79678 06/02/22 Printed STREAMLINE AUTOMATION SYSTEMS FD INSPECTION PROGRAM 3,286.00 79679 06/02/22 Printed THE CRISCOM COMPANY SEWER INFRASTRUCTURE -JUN 2022 4,500.00

CHECK REGISTER REPORT
June 20, 2022 Council Packet 38
CHECK
NUMBER
CHECK

DATE STATUS VENDOR NAME CHECK DESCRIPTION CATEGORY AMOUNT

CHECK REGISTER REPORT
79680 06/02/22 Printed TOYOTA OF SELMA 2022 TOYOTA CAMRY 33,169.88 TOTAL 163,011.00
Grant: G PD State Appropriation: PDSA (457) Reimbursement: R June 20, 2022 Council Packet 39
CITY MANAGER’S/STAFF’S REPORT
CITY COUNCIL MEETING: June 20, 2022________
ITEM NO: 2.

SUBJECT: Consideration of a Resolution Approving Tentative Parcel Map No. 2021-0014 DISCUSSION: This application was filed by Tri City Engineering (Dan Jauregui) on behalf of the property owners. The project site is located at the northeast corner of E. Dinuba and McCall Avenue. The purpose of this agenda item is to hold a public hearing for the consideration for approval of a resolution for a Tentative Parcel Map for Assessor’s Parcel Number (APN) 358-021- 17, to subdivide the existing approximate five (5) net acre property into four (4) commercial properties (as shown in Attachment 1). The purpose of this request to subdivide the parcel, is to allow for the property owner to sell those separate portions of land to prospective commercial developers, consistent with the Subdivision Map Act. The project is currently designated for Commercial Services land use by the Selma General Plan and zoned as C-3 (Commercial Service).

In 2017, the Tentative Parcel Map, an annexation, General Plan Amendment, Prezone, and Site Plan Review were previously approved. Since then, the approvals for the Tentative Parcel Map and Site Plan Review have since expired and are now subject to resubmittal to the City for review and approval. The General Plan Amendment, Prezone, and the Annexation previously approved have not expired, and are not considered part of this application.

This application does not include any proposed development. Any future proposed development to occur on this project site will be required to undergo separate entitlement and environmental review at that time.

PROJECT ANALYSIS: The purpose of the Applicant’s request is to subdivide the existing parcel (APN: 358-021-17) within the City limits of the City of Selma into four (4) parcels ranging from 0.47 acres to 2.97 acres with the intention of developing these parcels into future commercial businesses.

As shown in Attachment 2, Parcel 1 is 0.95 acres, Parcel 2 is 0.69 acres, Parcel 3 is 0.47 acres, and Parcel 4 is 2.97 acres. The parcel sizes proposed are consistent with the General Plan and Municipal Code minimum lot size standards. The surrounding land uses are comprised of developed community commercial property to the south, and agricultural land within the Fresno County jurisdiction to the west, north, and east. Approval of this request would allow the Applicant or their designee, to subsequently submit an application for development, so long as the proposal is consistent with the C-3 Commercial Service zoning designation.

ENVIRONMENTAL COMPLIANCE (CEQA): The project qualifies for Class 15/Section 15315 Minor Land Division exemption. Therefore, a Notice of Exemption in compliance with the California Environmental Quality Act (CEQA) was prepared. (Attachment 4.) Given the nature of the project to subdivide a parcel into four (4) separate commercial properties, and no development occurring, it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment.

June 20, 2022 Council Packet 40
NOTICE OF PUBLIC HEARING: A Public Notice for this project was published in The Selma Enterprise on June 8, 2022. Additionally, adjacent property owners within 300 feet of the Project Site were notified of the hearing by the City via a public notice mailed out June 8, 2022.

RECOMMENDATION: Adopt Resolution Approving Tentative Parcel Map No. 2021-0014.

The Resolution makes each of the required findings and imposes the appropriate conditions of approval to insure that future development is in conformity with all applicable provisions of the Municipal Code, Building Code and other applicable laws, and that the requirements of CEQA have been satisfied.

Trevor Stearns, Contract City Planner
Rob Terry, Deputy City Manager
Attachments

1. Project Aerial Location

2. Tentative Parcel Map No. 2021-0014

3. Notice of Exemption

4. Resolution Approving Tentative Parcel Map No. 2021-0014 June 20, 2022 Council Packet 41
Attachment 1. Project Aerial Location
June 20, 2022 Council Packet 42
Attachment 2. Tentative Parcel Map
June 20, 2022 Council Packet 43
Attachment 3. Notice of Exemption
June 20, 2022 Council Packet 44
RESOLUTION NO. 2022 - ______ R

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA, CALIFORNIA APPROVING OF THE TENTATIVE PARCEL MAP NO. 2021-0014 WITH CONDITIONS,

NOTICE OF EXEMPTION, AND MAKING FINDINGS IN SUPPORT THEREOF WHEREAS, in October of 2021, Dan Jauregui of Tri City Engineering, (“Applicant”), filed the completed application No. 2021-0014 with the City of Selma, requesting the approval of Tentative Parcel Map described herein (“Application” or “Project”); and WHEREAS, on May 23rd, 2022, the City of Selma Planning Commission, at a regularly scheduled meeting, held a public hearing to consider the request by the Applicant for approval of Tentative Parcel Map No. 2021-0014. The Project is to subdivide the existing approximate 5-acre parcel located on the northeast corner of E. Dinuba Avenue and McCall Avenue (APN: 358-021-17) (“Project Site”), into four (4) separate commercial properties.

WHEREAS, approval of this Project does not include the approval of any development onsite, and any future development would be subject to additional entitlements and environmental review at that time; and
WHEREAS, on May 23rd, 2022, the City of Selma Planning Commission, recommended approval of the Tentative Parcel Map No. 2021-0014 and Notice of Exemption.

WHEREAS, the Project qualifies for a Class 15/Section 15315 Minor Land Division exemption, and therefore, a Notice of Exemption in compliance with the California Environmental Quality Act (CEQA) was prepared; and
WHEREAS, public notice of the City Council’s June 20, 2022 public hearing for the Project was published in The Selma Enterprise on June 8, 2022, in compliance with the City’s Municipal Code and Government Code Section 65091; and
WHEREAS, public notice of the City Council’s June 20, 2022 public hearing for the Project was also mailed to property owners within 300 feet of the Project Site, on June 8, 2022; and WHEREAS, on June 20, 2022, the City Council of the City of Selma conducted a duly noticed public hearing on the Application, and considered all evidence written and oral; and WHEREAS, based on substantial evidence provided in the record before the City Council regarding CEQA compliance and public comments related to the Project, it has been determined that there is no possibility that this Project will have significant effects on the environment; and WHEREAS, the City Council, after holding a public hearing, considered the Application and the staff report and recommendation of the Planning Commission together with all public testimony of interested parties; and;
WHEREAS, the City Council deliberated and hereby makes the following Findings for the Project and approves the Project.

June 20, 2022 Council Packet 45
FINDINGS:

1. The City Council finds that the proposed Project will provide a stable and diverse community, is consistent with orderly physical development of the community, and is not detrimental to the health, safety, and general welfare of the City. The Project significantly supports the character and quality of life in the community, and there are no physical constraints that would prohibit future development.

2. The City Council finds that the proposed Project meets the requirements and standards of the Subdivision Map Act and City Municipal Code.

3. The proposed Project design and improvements are consistent with the General Plan and any applicable specific plans since the design complies with the goals and policies set forth in the General Plan document.

4. The Project provides for the logical and orderly expansion of the City of Selma. The Project Site is physically suitable for the proposed future commercial development due to the proposed lot sizes, and access to approved streets.

5. All dedications, street improvements, the installation of infrastructure such as sewer and water lines, storm drain facilities, and other public improvements have been evaluated to connect to existing public facilities.

NOW THEREFORE, BE IT RESOLVED, that the City of Selma City Council hereby finds and takes the following actions:

1. The City Council finds that all of the facts set forth in the Recitals of this Resolution are true and correct and are incorporated herein by reference.

2. All necessary public meetings and opportunities for public testimony and comment have been conducted in compliance with State Law and the City Municipal Code.

3. The City Council approved this Resolution and the Application for Tentative Parcel Map No. 2021-0014 subject to Findings for Approval and Conditions of Approval listed and made a part of this Resolution to the Selma City Council

4. 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 in applicability 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.

5. 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 by the City Council of the City of Selma at a regular meeting held on June 20, 2022, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

June 20, 2022 Council Packet 46
_________________________________
Scott Robertson, Mayor

ATTEST:

Reyna Rivera, City Clerk
June 20, 2022 Council Packet 47
Exhibit A: Conditions of Approval for Application No. 2021-0014 Consider a Tentative Parcel Map application filed on behalf of the property owners (Ronald and Karen Balakian) by Dan Jauregui of Tri City Engineering (“Applicant”).

The project proposes to subdivide an approximately 5-acre parcel located at the northeast corner of E. Dinuba Avenue and McCall Avenue (APN: 358-021-17) (“Project Site”), into four (4) separate commercial properties ranging in size from 0.47 acres to 2.97 acres (“Project”). The Project Site is zoned C-3 Commercial Service.

CONDITIONS:

Planning Division

1. Tentative Parcel Map No. 2021-0014 is approved subject to the conditions as developed.

2. Failure to record a final map within twenty-four (24) months from the date of approval or conditional approval of the tentative map, or within any extension of time thereof granted by the City Council, shall terminate all proceedings. The Applicant, or successor in interest, to an approved tentative map may request an extension of twelve (12) months. The City Council shall consider all extension requests.

3. A cross-access agreement allowing cross-access between, through, and over the properties to allow vehicle and pedestrian traffic as well as refuse disposal and collection prior to the approval of any subsequent development applications.

4. The applicant shall sign the “Acknowledgement and Acceptance of Conditions” form prior to issuance of the building permits.

5. Approval of the Tentative Parcel Map does not allow for the development of any of the proposed parcels. Any development proposals must be in compliance with all applicable sections of the Zoning Ordinance, Engineering, Public Works Improvement Standards and other City Ordinances or the payment of any fees.

6. The Applicant, or successor in interest, shall relay all Conditions of Approval for this Tentative Parcel Map to all subsequent purchasers of the individual parcels, if applicable, and/or to subsequent purchasers of this entire Tentative Parcel Map.

7. The Applicant, or successor in interest, shall be responsible for all actions of their contractors and subcontractors during the course of any work occurring on the Project Site.

8. All new signage (including on-building, freestanding, and freeway signage) must be reviewed with a separate sign permit.

9. On and off-site Landscape and Irrigation plans prepared by a landscape designer or licensed Landscape Architect must be submitted and approved by the Public Works/Community Development Department prior to building permits being issued.

Building Division:

No comments received.

June 20, 2022 Council Packet 48
Engineering Division:

10. Drainage, grading, on-site and utility improvements shall be in accordance with plans reviewed and approved by the City Engineer. The Applicant, or successor in interest, shall be responsible for the preparation of plans. The Applicant shall provide a preliminary soils report and pay for compaction tests. A copy of the final soils report and compaction test results shall be provided to the City Engineering Division. The Applicant shall construct storm drainage facilities on, adjacent to and as deemed necessary by the City Engineer to service the Project Site, and any future development on the property.

11. The Applicant, or successor in interest, shall submit to the City Engineer, a set of construction plans on 24" x 36" sheets with City standard title block for all required improvements (the “Improvement Plans”). The Improvement Plans shall be prepared by a registered civil engineer, and shall include a site grading and drainage plan and an overall site utility plan showing locations and sizes of sewer, water, irrigation, and storm drain mains, laterals, manholes, meters, valves, hydrants, other facilities, etc. These plans shall include a revised site plan with trash enclosure location, tanks, generators, per City requirements. Plan check and inspection fees per City requirements shall be paid with the first submittal of said Improvement Plans. All Improvement Plans shall be approved by the City and all other involved agencies (SKF, Cal-Water, etc.) prior to the release of any development permits.

12. The drainage/site improvement plans for the development shall be approved by the City Engineer prior to the issuance of permits. Storm water runoff shall be retained onsite per City of standards if there is no existing storm drain system in place.

13. Grade differentials between lots and adjacent properties shall be adequately shown on the grading plan and shall be treated in a manner in conformance with City standards. A header board or retaining wall shall be installed or constructed if grade differential is greater than twelve inches (12”).

14. Upon approval of the Improvement Plans, the Applicant, or successor in interest, shall provide the City with three (3) original wet-signed copies of the Improvement Plans for City signatures.

15. The Applicant, or successor in interest, shall provide the current filing fee, plan check and inspection fees, and development impact fees at the rate in effect at the time of payment or have the fees payable directly to the City through a separate escrow account. All fees are payable prior to issuance of building permits, unless approved otherwise by the City Engineer

16. Right-of-way and complete street improvements along frontage streets will be required. The Applicant, or successor in interest, shall provide geometric approval drawings for review and approval by the City Engineer prior to design of street improvements.

17. The design and construction of all off-site improvements shall be in accordance with City standards and construction specifications. The Applicant, or successor in interest, shall be responsible for obtaining encroachment permits from the City for all work performed within the City's right-of-way and shall furnish to the City acceptable security to guarantee the construction of the off-site street improvements pursuant to determination by the City Engineer.

18. No above ground transformer is permitted on the required sidewalk within the public right-ofway.

19. Contractor shall verify all conditions in the field prior to commencing construction.

20. All existing overhead and new utility facilities located on-site, or within the street rights-of-way adjacent to this project site shall be undergrounded.

June 20, 2022 Council Packet 49

21. All underground public utilities installed under streets shall be installed, backfilled, compacted, tested and approved by the City Engineer prior to placement of any aggregate base or asphalt concrete surfacing. Easements for utilities, including water, gas, telephone, electricity, sewage, pedestrian access, fire access, storm drainage, and irrigation facilities shall be provided, as required.

22. The Applicant, or successor in interest, shall comply with the requirements of the Pacific, Gas and Electric Company (“PG&E”).

23. All new easements for public utilities shall be recorded, as necessary, prior to the issuance of the building permits for the proposed buildings. No portion of the buildings shall be located in a public utility easement. All easements of record shall be accurately plotted on the improvement plans clearly depicting the relationship of easements to proposed improvements.

24. All circulation areas on the site shall be paved with asphalt concrete to the satisfaction of the City Engineer.

25. All public and private improvements consisting of sanitary sewers, storm water systems, water mains, street medians, concrete curbs, gutters, sidewalks, wheelchair ramps, streetlights, site grading, striping and markings, signage, and pavement surfacing, and all other improvements shall be installed in accordance with City construction standards and specifications currently in effect and as approved by the City Engineer.

26. The Applicant, or successor in interest, shall install streetlights on metal poles to City and PG&E standards at the locations designated by the City Engineer. Street light locations shall be shown on the utility plans submitted for approval. Proof of PG&E approval shall be provided.

27. The design and details for the type and style of any block walls or fences shall be submitted to the Community Development Department and the City Engineer for review and approval prior to the issuance of building permits.

28. The Applicant, or successor in interest, shall not install any fences, temporary or permanent, in the public right-of-way.

29. Within twenty (20) calendar days after all improvements have been constructed and accepted by the City, the Applicant, or successor in interest, shall submit to the City Engineering Division two (2) copies of the approved set of construction plans revised to reflect all field revisions and marked "AS-BUILT" for review and approval.

30. Upon approval of the "AS-BUILTS" by the City, the Applicants, or successor in interest, shall provide one (1) full size copy and one (1) digital copy of the "AS-BUILTS" to the City.

31. The Applicant, or successor in interest, shall provide the City with original improvement plans and Auto CAD files of the Maps, improvement plans, and all drawings prepared in Auto CAD.

32. The Applicant, or successor in interest, must comply with the City Engineering/Public Works standards and specification requirements. Any deviation from said standards and specifications must be approved by the City Engineer prior to construction.

33. The Applicant, or successor in interest, shall require the surveyor/civil engineer for the development to notify, in writing, the City Engineer of any existing section corner, property corner or reference monuments damaged by the construction of improvements performed as part of the development. The Applicant shall have all such monuments reset to the satisfaction of the City Engineer. A licensed land surveyor or civil engineer licensed to perform land surveying shall June 20, 2022 Council Packet 50
certify the placement of all required monumentation prior to final acceptance. Brass caps are required for installation of new monuments or replacement of prior installation. Within five days after the final setting or replacement of all monuments has been completed, the engineer or surveyor shall give written notice to the City Engineer certifying that the final monuments have been set and that he has filed with the County Recorder all appropriate records of survey or corner records.

34. A Storm Water Pollution Prevention Plan will be required prior to approval of the grading plan.

35. The Applicant, or successor in interest, shall contact the Regional Water Quality Board and comply with all requirements, pay all applicable fees required, obtain any required NPDES permit and implement Best Available Technology Economically Achievable and Best Conventional Pollutant Control Technology to reduce or eliminated storm water pollution during construction.

36. During construction, Applicant, or successor in interest, is responsible to maintain a dust control program to prevent air pollution as well as discomfort or damage to adjacent and surrounding properties.

37. The Applicant, or successor in interest, is responsible for pulling all permits and shall follow all rules, regulations and requirements of the San Joaquin Valley Air Pollution Control District for dust and emission reduction.

38. If the Project Site is outside the limits of the Cal-Water service area, a private well will be necessary to serve the project site for domestic water. This constitutes a public water system classified as a Transient Noncommunity Water System, which requires permitting by the California Department of Public Health and County of Fresno. The Applicant shall submit a permit application, technical report, and application fee to the California Department of Public Health prior to construction of the proposed water system or provide documentation that a permit is already in place. The Applicant shall also demonstrate to the Department of Public Health that the well proposed to provide drinking water that meet drinking water standards.

39. This development shall comply with Title 24 of the California Code of Regulations, Fire Code.

Fire system plans shall be submitted to the Fire Marshal for review and approval.

40. The Applicant, or successor in interest, may be required to obtain an Underground Storage Tank Removal Permit from the Fresno County Department of Public Health, environmental Health Division, should any underground storage tank(s) be found during the Project.

41. Prior to commencement of work, any existing wells that are not intended for use by the Project shall be properly destroyed under permit(s) from the Fresno County Department of Public Heath, Environmental Health Division; and prior to destruction of any agricultural wells, a sample of the upper most fluid in the well column shall be sampled for lubricating oil, and any such oil found shall be removed from the well prior to placement of fill material for destruction and be handled in accordance with federal, state and local government requirements.

42. The Applicant, or successor in interest, shall verify all existing improvements, along the frontage of the project, meets the American with Disabilities Act (“ADA”) requirements. Any existing improvements missing or not in compliance with current ADA requirements shall be replaced as necessary per current City and ADA standards.

43. The Applicant, or successor in interest, shall submit a preliminary title report for the Project Site.

44. The Applicant, or successor in interest, shall submit a geotechnical soils report for the Project Site.

June 20, 2022 Council Packet 51

45. All off-site and on-site sewer plans shall be submitted to Selma-Kingsburg-Fowler Sanitation District (“SKF”) and approved prior to the City approving the Improvement Plans.

46. All off-site and on-site water plans shall be submitted to Cal-Water and approved prior to the City approving the Improvement Plans.

Engineering Division – Site Specific Conditions

47. The proposed Project shall connect to the existing sewer main as required by SKF and plans shall be submitted to SKF for review and approval. SKF approved plans shall be submitted to the City.

48. The proposed Project shall connect to the existing water main as required by Cal-Water and CalWater approved plans shall be submitted to the City. A proposed water service(s) with water meter(s) and backflow preventer(s) shall be installed per Cal-Water specifications.

49. Applicant shall dedicate right-of-way for an Arterial Street for Dinuba Avenue that matches the existing 64-foot curb alignment to the east of the site and per the approved tentative map.

50. Dinuba Avenue shall dedicate 42 feet on the north side of the street to accommodate two thru lanes and a bike lane along with a 10-foot sidewalk pattern; and shall dedicate 55 feet at the intersection to accommodate two thru lanes, a right-turn lane, a left-turn lane, and a bike lane. The Dinuba Avenue geometrics shall be coordinated with a City of Selma CMAQ project for the traffic signal project. Developer to verify section line as it may be offset from center line of the street.

51. Applicant shall dedicate right-of-way for an Arterial Street for McCall Avenue per the current General Plan and per City Standard ST-12 for an arterial street and per the approved tentative map.

52. McCall Avenue shall dedicate 42 feet on the east side of the street to accommodate two thru lanes and a bike lane along with a 10-foot sidewalk pattern; and shall dedicate 50 feet at the intersection to accommodate two thru lanes, a bus bay, and a bike lane). The McCall Avenue geometrics shall be coordinated with a City of Selma CMAQ project for the traffic signal project. Developer to verify section line as it may be offset from center line of the street.

53. Any striping that will be needed to transition to existing striping on Dinuba Avenue and McCall Avenue will be required as necessary per MUTCD guidelines and approved by the City Engineer.

54. Easements shall be dedicated per the City of Selma Municipal Code and per the approved tentative map.

55. The proposed Project shall surface flow storm drainage to Dinuba Avenue and storm drain will need to flow to the east to existing curb and gutter.

56. A proposed trash enclosure(s) shall be constructed per City standards. An ADA path of travel shall be provided to the proposed trash enclosure.

57. Construct a commercial concrete drive approach per City standards.

58. Any damage to existing curb, gutter and pavement during construction shall be replaced in kind per City standards.

59. After construction is complete, Applicant, or successor in interest, is responsible for keeping all dirt and/or silt from Project Site from running into the public right-of-way.

Fire Department:

June 20, 2022 Council Packet 52
No comments received.

Police Department:

No Comments received.

Parks and Recreation
No comment received.

Selma Unified School District
No comment received.

Solid Waste Disposal and Recycling (Waste Management)
No comment received.

San Joaquin Valley Unified Air Pollution Control District (“District”)

60. The Applicant, or successor in interest, shall comply with all District rules and regulations.

California Regional Water Quality Control Board

61. The Applicant, or successor in interest, is required to comply with the State of California Water Resource Control Board requirements specifically related to the National Pollution Elimination System permit process.

Cal Water

62. Upon subsequent development proposals, Parcels 2, 3, and 4 shall have available water services located within E. Dinuba Avenue.

63. Upon a subsequent development for Parcel 1, water infrastructure will need to be extended from E. Dinuba Avenue north within the McCall Avenue alignment.

SKF Sanitation District

64. Upon subsequent development proposals within the Tentative Parcel Map, the Applicant, or successor in interest, will be subject to additional review, including review by SKF.

Caltrans
No comments received.

City Attorney - Defense and Indemnification Provisions:

65. The City shall not be liable to the Applicant, successor in interest, or to any other person, firm, or corporation whatsoever, for any injury or damage that may result to any person or property by or from any cause whatsoever in, on, or about the Project of said land covered by these Conditions of Approval, or any part thereof. The preceding sentence shall not apply to any liability, loss, cost of damages caused solely by the negligence (active or passive) or willful misconduct of the City or its agents.

June 20, 2022 Council Packet 53

66. The Applicant, or successor in interest, hereby releases and agrees to indemnify and hold the City, and its officers, agents, employees and volunteers harmless from and against any and all injuries to and deaths of persons or injuries to property, and all claims, demands, costs, loss, damage and liability, howsoever the same may be caused and whensoever the same may appear, resulting directly or indirectly from the performance or nonperformance of any or all work to be done in said project including but not limited to the street lights of way in said Project and upon the premises adjacent thereto pursuant to these Conditions of Approval, and also from any and all injuries to and deaths of persons and injuries to property or other interests, and all claims, demands, costs, loss, damage, and liability, howsoever same may be caused and whensoever same may appear, either directly or indirectly made or suffered by the Applicant, successor in interest, the Applicant’s agents, employees, and subcontractors, while engaged in the performance of said work. The preceding sentence shall not apply to any liability, loss, cost, damage and liability caused solely by the negligence (active or passive) or willful misconduct of the City or its agents. ###
June 20, 2022 Council Packet 54
CITY MANAGER’S/STAFF’S REPORT
CITY COUNCIL MEETING:

ITEM NO: 3.

SUBJECT: Presentation and Necessary Action to Accept Fiscal Year 2020-21 Financial Statements with Independent Auditors Report
DISCUSSION: The City is required to perform a Financial Audit for all its entities each year from 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 Statements is generated with the auditor’s findings and all standard governmental financial reports. Lack of completion could result in State and Federal funds being withheld.

This annual report consists of a series of financial statements. These statements include all activities of the City of Selma and its component unit, the Selma Public Finance Authority, using the integrated approach as prescribed by GASB Statement No. 34. 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 these services are financed in the short term as well as what 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, Debt Services, and Capital Projects Funds. The combined governmental funds ended the fiscal year with a fund balance of $26,714,299. The Major funds that make up 56% of the government funds ending fund balance were as follows:

General $11,196,754
LTF $ 2,397,932
Measure S $ 1,585,972
Other funds types such as Proprietary and Fiduciary are also found in the report. The financial audit for the fiscal year of 2020-21 was conducted and prepared by Sampson, Sampson and Patterson, LLP. Bill Patterson will be presenting an overview of the report and answering questions from Council.

RECOMMENDATION: Accept fiscal year 2020-21 Financial Statements with Independent Auditors Reports.

Emily A. Boyd, Special Projects Manager
Fernando Santillan, City Manager
June 20, 2022
June 20, 2022 Council Packet 55

CITY OF SELMA

FINANCIAL STATEMENTS
WITH
INDEPENDENT AUDITOR’S REPORT

YEAR ENDED JUNE 30, 2021
June 20, 2022 Council Packet 56

CONTENTS
Page
Independent auditor’s report 1-2
Management’s discussion and analysis 3-8

FINANCIAL STATEMENTS:

Government-wide financial statements:

Statement of net position 9
Statement of activities 10

Fund financial statements:

Balance sheet – governmental funds 11
Reconciliation of the governmental funds balance sheet
to statement of net position 12
Statement of revenues, expenditures, and changes in
fund balance – governmental funds 13
Reconciliation of the statement of revenues, expenditures, and changes in fund balance of governmental funds to the statement of activities 14 Statement of net position – proprietary funds 15-16
Statement of revenues, expenses and changes in net position - proprietary funds 17
Statement of cash flows – proprietary funds 18-19
Statement of fiduciary net position – fiduciary funds 20 Statement of changes in fiduciary net position – fiduciary funds 21 Notes to financial statements 22-54

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary comparison schedules:

Schedule of revenues, expenditures, and changes in fund balance – budget and actual - General fund 55
Schedule of revenues, expenditures, and changes in fund balance – budget and actual – Citizens Tax Initiative – Measure S 56 Cost-Sharing Multiple-Employer Defined Benefit Pension Plan – Last 10 Years 57 Schedule of Funding Progress PERS Information 58-59
Schedule of Changes in Net OPEB Liability and Related Ratios 60-61

COMBINING STATEMENTS AS SUPPLEMENTARY INFORMATION
Combining balance sheet – nonmajor governmental funds 62 Combining statement of revenues, expenditures, and changes in fund balance – nonmajor governmental funds 63
June 20, 2022 Council Packet 57
Special revenue funds:

Combining balance sheet – nonmajor special revenue funds 64-67 Combining statement of revenues, expenditures, and changes in fund balance – nonmajor special revenue funds 68-71
Debt service funds:

Combining balance sheet – nonmajor debt service funds 72-73 Combining statement of revenues, expenditures, and changes in fund balance – nonmajor debt service funds 74-75
Capital projects funds:

Combining balance sheet – nonmajor capital projects funds 76-78 Combining statement of revenues, expenditures, and changes in fund balance – nonmajor capital projects funds 79-81
Enterprise funds:

Combining statement of net position – nonmajor enterprise funds 82 Combining statement of revenues, expenses, and changes in net position – nonmajor enterprise funds 83
Internal service funds:

Combining statement of net position 84
Combining statement of revenues, expenses, and changes
in net position 85
APPROPRIATIONS LIMIT REPORT:

Independent auditor’s report on applying agreed-upon procedures 86-87 Appropriations limit schedule 88
Notes to appropriations limit schedule 89
June 20, 2022 Council Packet 58

INDEPENDENT AUDITOR’S REPORT
The Honorable Mayor and Members of the City Council
City of Selma
Selma, California
Report on the Financial Statements
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 as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes 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.

Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City’s preparation and fair presentation of the financial statements 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, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions
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 of Selma as of June 30, 2021, 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.

June 20, 2022 Council Packet 59
City of Selma
2 Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, Budgetary Comparison Schedules, and Schedules of Changes in Net Pension and Other Post-Employment Benefits (OPEB) Liability and Related Ratios be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Government Accounting Standards Board, who considers it to be an essential part of the 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 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.

Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Selma’s financial statements. The Supplemental Information and the combining and individual nonmajor fund financial statements are presented for purpose of additional analysis and are not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such 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 information is fairly stated in all material respects in relation to the basic finial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 9, 2022 on our consideration of the City of Selma’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 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 of Selma’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 the City of Selma’s internal control over financial reporting and compliance.

Sampson, Sampson & Patterson, LLP
Clovis, California
June 9, 2022
June 20, 2022 Council Packet 60
Management’s Discussion and Analysis
3 This discussion and analysis of the City of Selma’s financial performance provides an overview of the City’s financial activities for the fiscal year ended June 30, 2021. Please read it in conjunction with the accompanying transmittal letter, the basic financial statements, and accompanying notes to those financial statements.

Financial Highlights

The City’s governmental funds ended the year with a combined fund balance of $26.7 million.

The City’s General Fund ended the year with a balance of $11,196,754, an increase of $4,478,852 from the previous year.

Overview of the Financial Statements
This annual report consists of a series of financial statements. These statements include all activities of the City of Selma and its component unit, the Selma Public Finance Authority, using the integrated approach as prescribed by GASB Statement No. 34. 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 these services are financed in the short term as well as what 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.

Reporting the City as a Whole
Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances. These statements include all assets and liabilities of the City using the accrual basis of accounting, which is similar to the accounting method used by most private sector companies. All of the current year’s revenues and expenses are taken into account regardless of when cash is received.

The Statement of Net Position presents information on all the City’s assets and liabilities, with the difference between the two reported as net position. Over time, increase or decreases in net position may serve as one indicator of whether the City’s financial position is improving or deteriorating.

The Statement of Activities presents information showing how the City’s net position changed in the most recent fiscal year. All changes of net position are reported as soon as the underlying event giving raise to the change occurs. Thus, revenues and expenses are reported on this statement for some items that will result in cash flow in future fiscal periods (e.g. earned but unused vacation leave).

The government-wide financial statements of the City are divided as follows:

Governmental Activities: Most of the City’s basic services are included here such as public safety, transportation (street and roads), community development, culture and recreation, and general government. These services are primarily financed by property and sales taxes, federal and state grants, and development fees.

Business-type Activities: The City charges fees to customers to cover the costs of services provided. These services include Ambulance, Garbage Disposal, Transit, Pioneer Village, and Cultural Arts.

Fund Financial Statements. The fund financial statements provide more detailed information about the City’s most significant funds, not the city as a whole. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Some funds are required to be established by State Law or by bond covenants. Management establishes other funds due to legal requirements for using certain taxes, grants, and other money. All the funds of the City can be classified into three categories: governmental funds, proprietary funds, and fiduciary funds.

June 20, 2022 Council Packet 61
Management’s Discussion and Analysis
4 Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on the near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. These funds are reported using an accounting method called modified accrual accounting, which measures cash and all other financial assets that can readily be converted to cash. Such information is useful in evaluating a government’s near term financing requirements.

Since the focus of the governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for the governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide reconciliation between governmental funds and governmental activities. This reconciliation explains the relationship (or differences) between the fund statements and the government-wide statements.

The City of Selma maintains individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental statement of revenues, expenditures, and changes in fund balances for the General Fund, Street Local Transportation Fund (LTF), RSTP Grant, CMAQ Grant fund, and Measure S fund all of which are considered major funds. Data from the other funds are combined into a single aggregated presentation.

Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report.

Budgetary comparison statements have been provided for the General Fund and the Measure S Fund to demonstrate compliance to their budgets.

Proprietary funds. The City has two different types of proprietary funds, enterprise funds and internal service funds.

Enterprise funds are used to report the same functions represented as business-type activities in the government-wide financial statements. The City utilized enterprise funds to account for those activities that are supported primarily by user charges to external users. This includes the ambulance service, garbage service, and transit, plus several non-major enterprise activities. Internal service funds are used to account for activities that include employee benefits, general services, risk management and fleet services. Since all of these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Ambulance, Garbage, and Transit Funds, which are major funds. Other additional non-major enterprise funds are combined into a single aggregated presentation elsewhere in this report. All of the internal service funds are combined into a single, aggregated presentation in the fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report.

Fiduciary Funds: Fiduciary funds are used to account for resources held for the benefit of parties outside the city.

Fiduciary funds are not reflected in the government-wide financial statements because the city cannot use these funds to finance its operations.

Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund statements.

Other information. The combining statements referred to earlier in connection with the non-major governmental, enterprise, and internal service funds are presented immediately following the required supplementary information on the City’s retirement plan.

June 20, 2022 Council Packet 62
Management’s Discussion and Analysis
5 Government-wide Financial Analysis
Below is a table showing the City’s net position for the fiscal year ended June 30, 2021, with comparative data for the fiscal year ended June 30, 2020.

City of Selma's Net Position

Governmental Business-type
Activities Activities Total
2021 2020 2021 2020 2021 2020
Current and other assets $ 31,850,540 $ 29,928,467 $ 5,277,056 $ 5,249,834 $ 37,127,596 $ 35,178,301 Capital and long-term assets 66,877,012 63,776,342 471,369 334,279 67,348,381 64,110,621 Total assets $ 98,727,552 $ 93,704,809 $ 5,748,425 $ 5,584,113 $ 104,475,977 $ 99,288,922

Deferred outflows related to pensions $ 3,274,870 $ 3,827,642 $ 321,222 $ 223,897 $ 3,596,092 $ 4,051,539 Deferred outflows related to OPEB 465,629 525,985 5,671 30,768 511,300 556,753 Deferred loss on bond refunding 97,818 107,134 97,818 107,134 3,838,317 4,460,761 366,893 254,665 4,205,210 4,715,426

Long-term liabilities outstanding 7,938,762 8,433,822 7,938,762 8,433,822 Net pension liability 15,387,496 15,159,109 1,509,307 886,741 16,896,803 16,045,850 Net OPEB liability 5,357,683 6,142,387 525,517 359,303 5,883,200 6,501,690 Other liabilities 3,039,221 5,023,642 372,369 300,224 3,411,590 5,323,866 Total liabilities 31,723,162 34,758,960 2,407,193 1,546,268 34,130,355 36,305,228

Deferred inflows related to pensions 77,453 453,426 7,597 26,523 85,050 479,949 Deferred inflows related to OPEB 1,178,245 366,459 115,570 21,435 1,293,815 387,894

Investment in capital assets,
net of related debt 59,163,967 55,489,339 471,369 334,279 59,635,336 55,823,618 Restricted 14,005,665 15,354,362 14,005,665 15,354,362
Unrestricted (3,582,623) (8,256,976) 3,113,589 3,910,273 (469,034) (4,346,703) Total net position $ 69,587,009 $ 62,586,725 $ 3,584,958 $ 4,244,552 $ 73,171,967 $ 66,831,277 As of June 30, 2021 the City’s government-wide total assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources (net position) by $73.2 million. Governmental activities finished the year with a positive net position balance of $69.6 million. Business type activities finished the year with a positive balance of $3.6 million.

The net position of the City increased by $6.3 million from 2020. Net position as noted earlier may serve over time as a useful indicator of the City’s financial position.

A portion the City’s long-term liabilities relate to the acquisition of capital assets. Some of those assets include the City’s corporation yard, equipment, and street infrastructure. These capital assets are utilized to provide services to citizens and are not available for future spending. The repayment of the debt on these assets must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

Restricted net position amounts to $14.0 million of the total. Restricted net position is the resource that is subject to external restrictions on how it may be used. These restrictions are established by bond covenants or restrictions on the use of funds by state or federal regulations. The unrestricted net position may be used to finance day-to-day operations without constraints established by debt covenants or other legal requirements. At June 30, 2021, the unrestricted net position amount was a negative $3.6 million due to the implementation of GASB Statement No. 68 in 2015 and 75 in 2018. The GASB Statement No. 68 adjustment reflects the cumulative effect of the unfunded pension liability from prior years. The GASB Statement No. 75 adjustment reflects the cumulative effect of the other post-employment benefits (OPEB) from prior years.

June 20, 2022 Council Packet 63
Management’s Discussion and Analysis
6 Governmental activities.

The following lists key components of these activities:

City of Selma's
Changes in Net Position

Governmental Business-type
Activities Activities Total
2021 2020 2021 2020 2021 2020
Revenues:

Program revenues:

Charges for services $ 1,754,860 $ 1,338,230 $ 7,944,683 $ 7,260,661 $ 9,699,543 $ 8,598,891 Operating grants and contributions 1,298,220 180,315 1,298,220 180,315 Capital grants and contributions 1,549,629 2,502,490 1,549,629 2,502,490 General revenues:

Taxes 16,642,597 14,304,242 16,642,597 14,304,242
Licenses and permits 319,081 396,371 319,081 396,371
Intergovernmental charges 1,539,922 2,142,917 1,539,922 2,142,917 Fines 45,010 40,578 45,010 40,578
Franchise fees 1,029,501 919,180 1,029,501 919,180
Revenue for the use of property 204,588 510,504 44,204 101,393 248,792 611,897 Miscellaneous 814,770 914,641 16,601 107,543 831,371 1,022,184 Transfers 2,728,201 1,549,961 (2,728,201) (1,549,961)
Total revenues 27,926,379 24,799,429 5,277,287 5,919,636 33,203,666 30,719,065 Expenses:

General government 2,751,971 2,140,973 2,751,971 2,140,973 Public safety 10,269,967 11,569,477 10,269,967 11,569,477 Public Works 5,669,671 5,477,615 5,669,671 5,477,615
Community development 1,278,532 912,396 1,278,532 912,396 Cultural and recreation 688,891 752,097 688,891 752,097 Debt Service 267,063 259,313 267,063 259,313
Ambulance 3,427,589 2,431,304 3,427,589 2,431,304
Garbage services 1,525,641 1,425,409 1,525,641 1,425,409 Pioneer Village 70,952 70,010 70,952 70,010
Transit Services 797,783 811,933 797,783 811,933
Cultural Arts 114,916 186,019 114,916 186,019
Total expense 20,926,095 21,111,871 5,936,881 4,924,675 26,862,976 26,036,546

Increase in net position 7,000,284 3,687,558 (659,594) 994,961 6,340,690 4,682,519 Prior period adjustments 1,049,123 1,049,123
Net position - beginning 62,586,725 57,850,044 4,244,552 3,249,591 66,831,277 61,099,635 Net position - ending $ 69,587,009 $ 62,586,725 $ 3,584,958 $ 4,244,552 $ 73,171,967 $ 66,831,277 June 20, 2022 Council Packet 64
Management’s Discussion and Analysis
7 The Governmental revenues for the year were $27.9 million. Taxes, which include property, sales and other taxes account for $16.6. million or 59% of the City’s governmental activities revenue. Total governmental expenses for the year were $20.9 million. Public Safety, which includes police and fire, accounts for $10.3 million or 49% of the total governmental activity expenses.

Financial Analysis of the City’s Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental funds. Not all of the City’s governmental funds ended the year with positive fund balances. Any negative balance funds will be trued up in the subsequent fiscal year. The ending fund balance for all funds is $26.7 million, which is an increase of $3.6 million, when compared to the prior year.

Proprietary funds. As indicated in the description of proprietary funds, there are two types of funds, enterprise and internal service funds. The Ambulance, Garbage, and Transit funds ended the year with a positive unrestricted balance.

General Fund Budgetary Highlights expropriations
Throughout the fiscal year it was not considered necessary to adjust the original total General Fund budget. The Statement of Revenues, Expenditures, and Changes in Fund Balance-Budget to Actual, General Fund, shows the original budget and final budget.

Capital Assets and Debt Administration
Capital Assets. The City’s Investment in Capital Assets for its governmental and business-type activities are as follows:

City of Selma
Capital Assets
Governmental Business-type
Activities Activities Total
2021 2020 2021 2020 2021 2020
Land $ 7,990,302 $ 7,990,302 $ $ $ 7,990,302 $ 7,990,302 Construction in progress 796,083 13,406,948 796,083 13,406,948 Building and improvements 14,365,049 3,494,492 17,136 18,191 14,382,185 3,512,683 Machinery and equipment 4,502,173 3,434,982 454,233 316,088 4,956,406 3,751,070 Road network 39,223,405 35,449,618 39,223,405 35,449,618 Total $ 66,877,012 $ 63,776,342 $ 471,369 $ 334,279 $ 67,348,381 $ 64,110,621 June 20, 2022 Council Packet 65
Management’s Discussion and Analysis
8 Long-term Debt. The City’s long-term debt as of June 30, 2021 was $7.6 million with governmental activities accounting for all of debt.

Outstanding Debt

Governmental Business-type
Activities Activities Total
2021 2020 2021 2020 2021 2020
Special assessment debt with
governmental commitment

$ $ 110,000 $ $ $ $ 110,000
Tax allocation bonds
Capital leases 671,971 876,622 671,971 876,622
Lease revenue bonds
Certificates of participation
Revenue bonds 3,114,092 3,348,855 3,114,092 3,348,855
General obligation bond 3,755,000 3,840,000 3,755,000 3,840,000 Contracts payable 50,000 100,000 50,000 100,000
Total $ 7,591,063 $8,275,477 $ $ $7,591,063 $8,275,477
Economic Factors
The City of Selma has witnessed some economic impacts from the COVID-19 pandemic much like other cities in the state but still maintained growth in its tax revenues at a year-over-year increase of 16 percent. The City continues to maintain its fiscal policies to grow it reserves to better position itself to withstand a downturn in the economy. In addition, the city created new fiscal policies to address it’s pension obligations and flatten the bell curve for the coming years. While looking to grow Selma’s downtown and commercial and industrial zones to expand its economic diversity, additional development is anticipated in the upcoming years that will increase revenues.

Requests for Information
This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City of Selma finances and to demonstrate the City’s accountability for the money it receives. If you have any questions about this report or need additional financial information, contact the Finance Director, City of Selma 1710 Tucker Street, Selma, CA 93662.

June 20, 2022 Council Packet 66

CITY OF SELMA
Statement of Net Position
June 30, 2021
See independent auditor’s report and notes to financial statements. 9 Governmental Business-type
Activities Activities Total

Assets
Cash and investments $26,685,623 $2,879,715 $ 29,565,338 Receivables:

Accounts, net 464,841 2,340,488 2,805,329
Intergovernmental 4,253,537 4,253,537
Prepaid expenses 93,750 93,750
Internal balances 36,897 (36,897)
Cash with fiscal agent - restricted 409,642 409,642
Capital assets (net of accumulated depreciation):

Non-depreciable 8,786,385 8,786,385
Depreciable 58,090,627 471,369 58,561,996
Total assets 98,727,552 5,748,425 104,475,977

Deferred outflows of resources:

Deferred outflows related to pensions 3,274,870 321,222 3,596,092 Deferred outflows related to OPEB 465,629 45,671 511,300 Deferred loss on bond refunding 97,818 97,818
Total deferred outflows of resources 3,838,317 366,893 4,205,210

Liabilities
Accounts payable 1,527,640 188,119 1,715,759
Accrued wages/benefits 479,242 181,946 661,188
Deposits and other liabilities 347,674 2,304 349,978
Accrued interest payable 101,891 101,891
Noncurrent liabilities:

Due within one year 582,774 582,774
Due in more than one year 7,938,762 7,938,762
Net OPEB liability 5,357,683 525,517 5,883,200
Net pension liability 15,387,496 1,509,307 16,896,803
Total liabilities 31,723,162 2,407,193 34,130,355

Deferred inflows of resources:

Deferred inflows related to pensions 77,453 7,597 85,050 Deferred inflows related to OPEB 1,178,245 115,570 1,293,815 Total deferred inflows of resources 1,255,698 123,167 1,378,865

Net position
Invested in capital assets, net of related debt 59,163,967 471,369 59,635,336 Restricted for:

Capital projects 2,431,119 2,431,119
Community development 593,936 593,936
Debt service 865,497 865,497
Public safety 1,805,233 1,805,233
Streets and roads 8,309,880 8,309,880
Unrestricted (3,582,623) 3,113,589 (469,034)
Total net position $69,587,009 $3,584,958 $73,171,967
June 20, 2022 Council Packet 67

CITY OF SELMA
Statement of Activities
For the Year Ended June 30, 2021
See independent auditor’s report and notes to financial statements. 10 Net (Expense) Revenue and
Program Revenues Changes in Net Assets Charges Operating Capital Primary Government For Grants and Grants and Governmental Business-type
Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Primary government
Governmental activities:

General government $ 2,751,971 $ $ 702,707 $ $ (2,049,264) $ $ (2,049,264) Public safety 10,269,967 73,153 189,571 12,000 (9,995,243) (9,995,243) Public works 5,669,671 867,045 1,504,329 (3,298,297) (3,298,297) Community development 1,278,532 759,884 405,942 14,000 (98,706) (98,706) Parks and recreation 688,891 54,778 19,300 (614,813) (614,813) Interest and other charges 267,063 (267,063) (267,063) Total governmental activities 20,926,095 1,754,860 1,298,220 1,549,629 (16,323,386) (16,323,386) Business-type activities:

Ambulance 3,427,589 5,344,748 1,917,159 1,917,159 Garbage 1,525,641 1,517,882 (7,759) (7,759) Pioneer Village 70,952 (70,952) (70,952)
Transit service 797,783 1,055,694 257,911 257,911 Cultural arts 114,916 26,359 (88,557) (88,557) Total business-type activities 5,936,881 7,944,683 2,007,802 2,007,802 Total primary government $26,862,976 $9,699,543 $1,298,220 $1,549,629 $(16,323,386) $ 2,007,802 $(14,315,584) General revenues:

Taxes 16,642,597 16,642,597 Licenses and permits 319,081 319,081 Intergovernmental 1,539,922 1,539,922
Fines 45,010 45,010
Franchise fees 1,029,501 1,029,501 Use of money and property 204,588 44,204 248,792 Miscellaneous 814,770 16,601 831,371 Transfers 2,728,201 (2,728,201) Total general revenues and transfers 23,323,670 (2,667,396) 20,656,274 Change in net position 7,000,284 (659,594) 6,340,690
Net position, beginning of year 62,586,725 4,244,552 66,831,277 Net position, end of year $ 69,587,009 $ 3,584,958 $ 73,171,967 June 20, 2022 Council Packet 68

CITY OF SELMA
Balance Sheet
Governmental Funds
June 30, 2021
See independent auditor’s report and notes to financial statements. 11 Citizens Tax Other Total
General Street RSTP CMAQ Initiative- Governmental Governmental Fund LTF Grant Grant Measure S Funds Funds
Assets
Cash and investments $ 9,179,504 $2,411,032 $ $ $1,160,004 $11,562,212 $24,312,752 Cash with fiscal agent 300,000 109,642 409,642 Accounts receivable 210,259 33,962 244,221
Interfund receivables 732,346 3,200 735,546
Due from other agencies 1,892,248 564,771 303,744 433,580 643,138 3,837,481 Total assets $12,314,357 $2,411,032 $564,771 $303,744 $1,593,584 $12,352,154 $29,539,642 Liabilities
Accounts payable $ 553,861 $ 13,100 $381,426 $244,069 $ 1,831 $ 218,121 $ 1,412,408 Accrued wages/benefits 426,603 5,781 39,785 472,169
Interfund payables 183,345 59,675 455,629 698,649
Deposits 25,002 25,002 Other liabilities 112,137 105,000 217,137 Total liabilities 1,117,603 13,100 564,771 303,744 7,612 818,535 2,825,365 Fund balance
Nonspendable
Restricted for:

Streets and roads 2,397,932 5,911,948 8,309,880 Public safety 1,585,972 219,261 1,805,233 Community development 593,936 593,936
Debt service 865,497 865,497 Capital projects 2,431,119 2,431,119 Committed for:

Streets and roads 24,403 24,403
Community development 166,950 166,950
Recreation 3,351 3,351 Capital projects 657,998 657,998 Assigned for:

Equipment replacement 809,372 809,372
Unassigned 11,196,754 (150,216) 11,046,538
Total fund balance 11,196,754 2,397,932 1,585,972 11,533,619 26,714,277 Total liabilities and fund balance $12,314,357 $2,411,032 $564,771 $303,744 $1,593,584 $12,352,154 $29,539,642 June 20, 2022 Council Packet 69

CITY OF SELMA
Reconciliation of the Governmental Funds Balance Sheet
to Statement of Net Position
June 30, 2021
See independent auditor’s report and notes to financial statements. 12 Total fund balance – governmental funds balance sheet $ 26,714,277

Amounts reported for governmental activities in the statement of net position are different because:

Long-term receivables are not available to pay for current-period expenditures and, therefore, are deferred in the funds. 416,056 Capital assets used in governmental activities are
not reported in the funds. 66,877,012
Certain liabilities are not due and payable in the current period and therefore, are not reported in the governmental funds.

At June 30, these liabilities consisted of the following:

Long-term debt $ (7,705,328)
Other liabilities (105,535)
Compensated absences (816,208)
Net OPEB liabilities (5,357,683)
Net pension liability (15,387,496) (29,372,250)
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. (101,891)
Internal service funds are used by management to charge the costs of certain activities, such as self-insurance, to individual funds. 2,471,186 Deferred outflows of resources related to pensions. 3,740,499 Deferred inflows of resources related to pensions. (1,255,698) Deferred loss on refunding 97,818

Net position of governmental activities – Statement of Net Position $ 69,587,009 June 20, 2022 Council Packet 70

CITY OF SELMA
Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds
For the Year Ended June 30, 2021
See independent auditor’s report and notes to financial statements. 13 Citizens Tax Other Total
General Street RSTP CMAQ Initiative- Governmental Governmental Fund LTF Grant Grant Measure S Funds Funds
Revenues
Taxes $13,149,014 $ $ $ $ 2,404,973 $ 853,113 $16,407,100 Licenses and permits 319,081 319,081 Intergovernmental 688,105 109,651 474,334 281,429 2,271,924 3,825,443 Charges for services 506,345 1,248,515 1,754,860
Fines 41,248 3,762 45,010 Franchise fees 1,021,115 1,021,115 Use of money and property 86,467 21,968 7,210 64,589 180,234 Assessment payments 431,042 431,042 Miscellaneous 291,870 518,107 809,977 Total revenues 16,103,245 131,619 474,334 281,429 2,412,183 5,391,052 24,793,862 Expenditures General government 2,618,281 50,180 2,668,461
Public safety 9,074,123 246,240 506,130 9,826,493
Public works 1,064,018 1,692,590 2,756,608
Community development 724,937 549,173 1,274,110
Recreation 513,040 22,486 535,526 Capital outlay 78,703 1,164,369 545,709 281,429 15,000 3,819,024 5,904,234 Debt service:

Principal 381,284 282,214 663,498
Interest and fiscal charges 121,861 145,730 267,591
Total expenditures 14,576,247 1,164,369 545,709 281,429 261,240 7,067,527 23,896,521 Excess (deficiency) of revenues over (under) expenditures 1,526,998 (1,032,750) (71,375) 2,150,943 (1,676,475) 897,341 Other financing sources (uses)
Operating transfers in 3,075,000 2,524,880 5,599,880
Operating transfers out (123,146) (142,224) (1,662,500) (943,809) (2,871,679) Total other financing sources (uses) 2,951,854 (142,224) (1,662,500) 1,581,071 2,728,201 Net change in fund balance 4,478,852 (1,174,974) (71,375) 488,443 (95,404) 3,625,542 Fund balance, beginning of year 6,717,902 3,572,906 71,375 1,097,529 11,629,023 23,088,735 Fund balance, end of year $11,196,754 $2,397,932 $ $ $ 1,585,972 $11,533,619 $26,714,277 June 20, 2022 Council Packet 71

CITY OF SELMA
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statement of Activities For the Year Ended June 30, 2021
See independent auditor’s report and notes to financial statements. 14 Net change in fund balance – total governmental funds $ 3,625,542

Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities and Changes in Net Position, the cost of those assets was allocated over their estimated useful lives as depreciation expenses. This is the net amount of capital assets recorded in the current period.

5,602,516

Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities and changes in Net Position, but they did not require the use of current financial resources.

(3,042,768)

Payments received on long-term receivables and other reductions are reported as revenues in the fund statements but reduced the receivable amount in the statement of net position.

(360,524)

Repayment of debt principal is an expenditure in the funds but is not an expense in the statement of activities. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. This amount is the net effect of these differences in treatment of long-term debt and related items.

658,577

Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds.

570,714

The net revenue (expense) of internal service funds is reported with governmental activities.

348,610

Compensated absences: In governmental funds, compensated absences are measured by the amounts paid during the period. In the statement of activities, compensated absences are measured by the amounts earned. The difference between compensated absences paid and those earned was:

(42,109)

Accrued interest on long-term debt obligations is reported in the governmental activities but is not reported in the government fund statements. 5,449

Unfunded OPEB liabilities in the Statement of Activities do not require the use of current financial resources and therefore, are not reported as expenditures in governmental funds.

(67,334)

Pension contributions are reported as expenditures in the governmental funds, but contributions are reported as deferred outflows in the statement of net position.

(298,389)

Change in net position of governmental activities – Statement of Activities $ 7,000,284 June 20, 2022 Council Packet 72

CITY OF SELMA
Statement of Net Position
Proprietary Funds
June 30, 2021
See independent auditor’s report and notes to financial statements. 15 Business-Type Activities – Enterprise Funds
Nonmajor Internal
Enterprise Service
Ambulance Garbage Transit Funds Total Funds Assets
Current assets:

Cash and investments $2,464,346 $128,617 $266,753 $ 19,999 $2,879,715 $2,372,871 Accounts receivable, net 2,146,172 189,235 5,081 2,340,488 220,620 Prepaid expenses 93,750 93,750
Total current assets 4,704,268 128,617 455,988 25,080 5,313,953 2,593,491 Noncurrent assets:

Capital assets:

Machinery and equipment 537,356 287,697 825,053 298,917 Less: Accumulated depreciation (83,123) (270,561) (353,684) (74,397) Total noncurrent assets 454,233 17,136 471,369 224,520
Total assets 5,158,501 128,617 455,988 42,216 5,785,322 2,818,011 Deferred outflows of resources:

Deferred outflows related to pensions 268,129 45,188 7,905 321,222 81,499 Deferred outflows related to OPEB 38,123 6,425 1,123 45,671 11,589 Total deferred outflow of resources 306,252 51,613 9,028 366,893 93,088 June 20, 2022 Council Packet 73

CITY OF SELMA
Statement of Net Position
Proprietary Funds
June 30, 2021
(continued)
See independent auditor’s report and notes to financial statements. 16 Business-Type Activities – Enterprise Funds
Nonmajor Internal
Enterprise Service
Ambulance Garbage Transit Funds Total Funds
LiabilitiesCurrent liabilities: Accounts payable 21,454 124,249 34,044 8,372 188,119 115,232 Accrued wages/benefits 141,583 33,327 7,036 181,946 7,073 Deposits payable 2,304 2,304
Interfund payables 36,897 36,897
Current portion of capital leases 10,642
Total current liabilities 163,037 124,249 67,371 54,609 409,266 132,947 Noncurrent liabilities:

Capital leases 21,660
Net pension liability 1,259,843 212,325 37,139 1,509,307 382,933 Net other post-employment benefits liability 438,657 73,928 12,932 525,517 133,331 Total noncurrent liabilities 1,698,500 286,253 50,071 2,034,824 537,924 Total liabilities 1,861,537 124,249 353,624 104,680 2,444,090 670,871 Deferred inflows of resources:

Deferred inflows related to pensions 6,341 1,069 187 7,597 1,928 Deferred inflows related to OPEB 96,468 16,258 2,844 115,570 29,322 Total Deferred inflow of resources 102,809 17,327 3,031 123,167 31,250 Net Position
Invested in capital assets, net of related debt 454,233 17,136 471,369 192,218 Unrestricted 3,046,174 4,368 136,650 (73,603) 3,113,589 2,016,760 Total net position $3,500,407 $ 4,368 $136,650 $ (56,467) $3,584,958 $2,208,978 June 20, 2022 Council Packet 74

CITY OF SELMA
Statement of Revenues, Expenses, and
Changes in Net Position
Proprietary Funds
For the Year Ended June 30, 2021
See independent auditor’s report and notes to financial statements. 17 Business-Type Activities – Enterprise Funds
Nonmajor Internal
Enterprise Service
Ambulance Garbage Transit Funds Total Funds
Operating Revenues
Charges for services $ 5,344,748 $1,517,882 $1,055,694 $ 26,359 $ 7,944,683 $2,504,257 Rents 28,953 28,953
Miscellaneous 16,601 16,601 2,228
Total operating revenues 5,344,748 1,517,882 1,055,694 71,913 7,990,237 2,506,485 Operating Expenses
Personnel services 1,686,959 574,397 61,639 2,322,995 304,595 Services and supplies 1,703,298 1,525,641 223,386 90,078 3,542,403 859,881 Other internal services 33,096 33,096 975,884
Depreciation 37,332 1,055 38,387 30,769
Total operating expenses 3,427,589 1,525,641 797,783 185,868 5,936,881 2,171,129 Operating income (loss) 1,917,159 (7,759) 257,911 (113,955) 2,053,356 335,356 Nonoperating revenues (expenses)
Interest income 15,251 15,251 14,380 Interest expense (1,126) Total nonoperating revenues (expenses) 15,251 15,251 13,254 Income (loss) before transfers 1,932,410 (7,759) 257,911 (113,955) 2,068,607 348,610 Transfers
Transfers in 34,299 34,299 Transfers out (2,462,500) (300,000) (2,762,500) Net transfers (2,462,500) (300,000) 34,299 (2,728,201)
Change in net position (530,090) (7,759) (42,089) (79,656) (659,594) 348,610 Net position, beginning of year 4,030,497 12,127 178,739 23,189 4,244,552 1,860,368 Net position, end of year $ 3,500,407 $ 4,368 $ 136,650 $ (56,467) $ 3,584,958 $2,208,978 June 20, 2022 Council Packet 75

CITY OF SELMA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2021
See independent auditor’s report and notes to financial statements. 18 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 $ 4,739,133 $ $ 1,055,258 $ 25,631 $ 5,820,022 $ 2,533,626Cash received for rents 28,953 28,953 Cash received for other operating revenues 1,517,882 16,601 1,534,483 2,228 Cash paid for services and supplies (985,015) (1,519,099) (193,636) (116,289) (2,814,039) (2,052,642) Cash paid for salaries and benefits (1,792,429) (513,538) (48,332) (2,354,299) (180,244) Net cash provided (used) by operating activities 1,961,689 (1,217) 348,084 (93,436) 2,215,120 302,968 Cash flows from noncapital
financing activities
Transfers (to) from other funds (2,462,500) (300,000) 34,299 (2,728,201) Loans from (to) other funds 30,039 30,039
Net cash provided (used) by
noncapital financing activities (2,462,500) (300,000) 64,338 (2,698,162) Cash flows from capital and
related financing activities
Principal paid on long-term debt (20,916)
Interest paid (1,126)
Capital expenditures (175,477) (175,477) (36,103)
Net cash used by capital
and related financing activities (175,477) (175,477) (58,145) Cash flows from investing activities
Interest received 15,251 15,251 14,380
Net cash provided by investing activities 15,251 15,251 14,380 Net increase (decrease) in cash
and cash equivalents (661,037) (1,217) 48,084 (29,098) (643,268) 259,203 Cash and cash equivalents, beginning of year 3,125,383 129,834 218,669 49,097 3,522,983 2,113,668 Cash and cash equivalents, end of year $ 2,464,346 $ 128,617 $ 266,753 $ 19,999 $ 2,879,715 $ 2,372,871 June 20, 2022 Council Packet 76

CITY OF SELMA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2021
(continued)
See independent auditor’s report and notes to financial statements. 19 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 operating activities:

Operating income (loss) $ 1,917,159 $ (7,759) $ 257,911 $ (113,955) $ 2,053,356 $ 335,356 Adjustments to reconcile operating income to
net cash provided (used) by operating activities:

Depreciation 37,332 1,055 38,387 30,769
Accounts receivable (605,615) (436) (728) (606,779) (149,474) Prepaid expenses (93,750) (93,750)
Deferred outflow of resources (103,465) (7,258) (1,505) (112,228) (12,834) Accounts payable 4,619 6,542 29,750 6,885 47,796 (38,034) Accrued wages/benefits 34,494 (10,090) (55) 24,349 (2,550) Net pension related liabilities 553,745 57,884 10,937 622,566 103,494 Net OPEB 152,550 11,349 2,315 166,214 20,104 Deferred inflow of resources 64,620 8,974 1,615 75,209 16,137 Total adjustments 44,530 6,542 90,173 20,519 161,764 (32,388) Net cash provided (used) by operating activities $ 1,961,689 $ (1,217) $ 348,084 $ (93,436) $ 2,215,120 $ 302,968 June 20, 2022 Council Packet 77

CITY OF SELMA
Statement of Fiduciary Net Position
Fiduciary Fund
June 30, 2021
See independent auditor’s report and notes to financial statements. 20 Redevelopment
Successor Agency
Private-Purpose
Trust Funds

Assets
Cash and investments $ 1,232,150
Restricted cash with fiscal agent 359,995
Accounts receivable 54,344
Notes receivable 13,305
Total Assets $ 1,659,794

Liabilities
Other liabilities $ 83,044
Long-term debt 4,265,037
Total Liabilities 4,348,081

Net Position (Deficit)
Held in trust for retirement of obligations of the
former Selma Redevelopment Agency (2,688,287)
Total Net Position (Deficit) $(2,688,287)
June 20, 2022 Council Packet 78

CITY OF SELMA
Statement of Changes in Fiduciary Net Position
Fiduciary Fund
For the Year Ended June 30, 2021
See independent auditor’s report and notes to financial statements. 21 Redevelopment
Successor Agency
Private-Purpose
Trust Funds

Additions:

Property taxes $ 888,286
Investment earnings 1,261
Miscellaneous 1,300
Total Additions 890,847

Deductions
Community development 79,825
Interest and fiscal charges 238,422
Total Deductions 318,247

Change in net position 572,600

Net position, beginning of year (3,260,887)

Net position, end of year $(2,688,287)
June 20, 2022 Council Packet 79

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
22 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The combined financial statements of City of Selma (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.

1. 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.

Blended Component Units
Based on the aforementioned oversight criteria, the operations of the Selma Public Finance Authority (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 which 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.

2. Basis of Presentation, Basis of Accounting
Basis of Presentation
Government-wide Statements: The statement of net assets 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.

June 20, 2022 Council Packet 80

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
23 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.

Fund Financial Statements: The fund financial statements provide information about the City’s funds, with separate statements presented for each fund category. 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.

Proprietary fund operating revenues, such as charges for services, results from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities.

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 non-major 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. The City does not prepare legally adopted budgets for the Street LTF Fund, RSTP Grant Fund, or the CMAQ Grant Fund.

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.

Street LTF Fund: This fund accounts for the activities of the City’s local transportation fund allocation for various transit projects.

RSTP Grant Fund: This fund accounts for various street projects funded through the Regional Surface Transportation Program.

CMAQ Grant Fund: This fund accounts various transportation projects funded through the Congestion Mitigation and Air Quality Program.

Citizens Tax Initiative – Measure S: This fund accounts for the proceeds from the halfcent sales tax measure approved by voters in 2007 to raise funds for public safety.

June 20, 2022 Council Packet 81

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
24 The City reports 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 repairs 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 cost-reimbursement 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.

Measurement Focus, Basis of Accounting
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: Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty days after year-end. Revenues from local sources consist primarily of property taxes. Property tax revenues and revenues received from the State are recognized under the susceptible-to-accrual concept. Miscellaneous revenues are recorded as revenue when received in cash because they are generally not measurable until actually received. Investment earnings are recorded as earned, June 20, 2022 Council Packet 82

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
25 since they are both measurable and available. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they have matured. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and acquisitions under capital leases are reported as other financing sources.

3. Financial Statement Amounts
Cash and Cash Equivalents
For 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.

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 1 of 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 into a revenue account in three installments. The first 50% was apportioned December 15, the balance will be apportioned by April 15, and June 15 at 45% and 5% respectively.

Inventories and Prepaid Items
Inventories on the balance sheet are stated at weighted average cost. Inventory items are recorded as expenditures when they are consumed.

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items.

Pensions
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 Local Government of Example’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans’ 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.

June 20, 2022 Council Packet 83

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
26 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 machine 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
Buildings 50
Building Improvement 20
Vehicles 2-15
Office Equipment 3-15
Computer Equipment 3-15
Payable Balances
The City believes that sufficient detail of payable balances is provided in the financial statements to avoid the obscuring of significant components by aggregation. Therefore, no disclosure is provided which disaggregates those balances.

Interfund Activity
Interfund activity results from loans, services provided, reimbursements or transfers between funds. Loans are reported as interfund receivables and payables as appropriate and are subject to elimination upon consolidation. Services provided, 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 In and Transfers Out are netted and presented as a single “Transfers” line on the government-wide statement of activities. Similarly, interfund receivables and payables are netted and presented as a single “Internal Balances” line of the government-wide statement of net assets.

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

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

June 20, 2022 Council Packet 84

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
27 Committed Fund Balance – 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 done 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 Fund Balance – 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 the 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 conveys that the intended use of those amounts is for a specific purpose that is narrower than the general purposes of the City itself.

Unassigned Fund Balance – 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, 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.

June 20, 2022 Council Packet 85

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
28 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 three items that qualify for reporting in this category, deferred outflows related to pensions, deferred outflows related to OPEB, and deferred loss on bond refunding.

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 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 two types of deferred inflows which arises only under a full accrual basis of accounting, deferred inflows related to pensions and deferred inflows related to OPEB.

Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred 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, 2020

Measurement Date June 30, 2020

Measurement Period June 30, 2019 to June 30, 2020
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.

June 20, 2022 Council Packet 86

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
29 NOTE 2 – COMPLIANCE AND ACCOUNTABILITY
Finance-Related Legal and Contractual Provisions
In accordance with GASB Statement No. 38, “Certain Financial Statement Note Disclosures,” violations of finance-related legal and contractual provisions, if any, are reported below, along with actions taken to address such violations:

Violation Action Taken

None Reported Not Applicable
Deficit Fund Balance or Fund Net Assets of Individual Funds Following are funds having deficit fund balances or fund net assets at year end, if any, along with remarks which address such deficits:

Deficit
Fund Name Amount Remarks

Cultural Arts Enterprise Fund $ (68,376) Retain future excess revenues

Capital Projects Funds:

Development Impact Storm Drain $ (90,001) Retain future excess revenues Selma Crossing Project (3,704) Retain future excess revenues Total Capital Projects Funds $ (93,705)

Special Revenue Fund:

High Speed Rail CVTC $ (56,511) Retain future excess revenues NOTE 3 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2021 are classified in the accompanying financial statements as follows:

Statement of net position:

Cash and investments $29,565,338
Restricted cash and investments with fiscal agent 409,642 Fiduciary funds:

Cash and investments 1,232,150
Restricted cash and investments with fiscal agent 359,995

Total cash and investments $31,567,125
June 20, 2022 Council Packet 87

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
30 Cash and investments as of June 30, 2021 consists of the following:

Cash on hand $ 1,475
Deposits with financial institutions 4,213,205
Investments 27,352,445

Total cash and investments $31,567,125
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 of Selma (City) by the California Government Code (or the City’s investment policy, where more restrictive). The table also identified 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 trustee 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
Authorized Investment Type 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 comprised of
eligible securities permitted under this policy) N/A 20% 10% 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.

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 trustee. The table also identifies certain provisions of these debt agreements that address interest-rate risk, credit risk, and concentration of credit risk.

June 20, 2022 Council Packet 88

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
31 Maximum Maximum
Maximum Percentage Investment
Authorized Investment Type 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 comprised of
eligible securities permitted under this policy) N/A None None Investment Agreements N/A None None
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.

Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk 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 maturities 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 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
Investment Type Fair Value or Less

State Investment Pool $26,582,808 $26,582,808
PARS Section 115 Pension Trust 300,000 300,000
Held by Bond Trustee:

Money Market Funds 469,637 469,637

$27,352,445 $27,352,445
June 20, 2022 Council Packet 89

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
32 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).

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
Legal Not
Investment Type Amount Rating Rated AAAm

State Investment Pool $26,582,808 N/A $26,582,808 $
PARS Section 115 Investment Trust 300,000 N/A 300,000
Held by Bond Trustee:

Money Market Funds 469,637 N/A 469,637
$27,352,445 $26,882,808 $469,637
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.

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.

June 20, 2022 Council Packet 90

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
33 As of June 30, 2021, 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, 2021, no investments were held by the same broker-dealer (counterparty) that was used by the City of Selma to purchase the securities.

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.

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.

June 20, 2022 Council Packet 91

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
34 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 City’s asset manager from a third-party service provider.

The City has no investments subject to categorization.

Investments Not Subject to Fair Value Hierarchy:

California Local Agency Investment Fund $26,582,808
PARS Section 115 Investment Trust 300,000
Held with Fiscal Agent:

Money Market Mutual Funds 469,637

Total Investment Portfolio $27,352,445

NOTE 4 – RECEIVABLES
The following is a list of receivables at June 30, 2021.

Receivable Allowance Net
Governmental Funds -
Accounts $ 244,221 $ $ 244,221
Due from other agencies 3,837,481 3,837,481
$4,081,702 $ $4,081,702
Internal Service Funds -
Accounts $ 220,620 $ $ 220,620

Enterprise Funds -
Accounts $3,338,445 $ 997,957 $2,340,488

Fiduciary Funds -
Accounts $ 54,344 $ $ 54,344
Notes receivable 13,305 13,305
$ 67,649 $ $ 67,649
June 20, 2022 Council Packet 92

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
35 NOTE 5 – CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2021 was as follows:

Beginning Retirements/ Ending
Balances Additions Adjustments Balances

Governmental activities:

Capital assets not being depreciated:

Land $ 7,990,302 $ $ $ 7,990,302
Construction in progress 13,406,948 4,531,779 (17,142,644) 796,083 Total capital assets not being depreciated 21,397,250 4,531,779 (17,142,644) 8,786,385

Capital assets being depreciated:

Roads and other infrastructure 106,119,092 6,157,025 112,276,117 Buildings and improvements 7,249,909 11,018,690 18,268,599 Machinery and equipment 7,816,201 1,609,358 9,425,559
Total capital assets being depreciated 121,185,202 18,785,073 139,970,275

Less accumulated depreciation for:

Roads and other infrastructure (70,669,474) (2,383,238) (73,052,712) Buildings and improvements (3,755,417) (148,133) (3,903,550) Machinery and equipment (4,381,219) (542,167) (4,923,386) Total accumulated depreciation (78,806,110) (3,073,538) (81,879,648)

Total capital assets being depreciated, net 42,379,092 15,711,535 58,090,627

Governmental activities capital assets, net $ 63,776,342 $20,243,314 $(17,142,644) $ 66,877,012

Business-type activities:

Capital assets being depreciated:

Buildings and improvements $ 284,182 $ $ $ 284,182
Equipment 365,394 175,477 540,871
Total capital assets being depreciated 649,576 175,477 825,053 Less accumulated depreciation for:

Buildings and improvements (265,991) (1,055) (267,046)
Equipment (49,306) (37,332) (86,638)
Total accumulated depreciation (315,297) (38,387) (353,684) Total capital assets being depreciated, net 334,279 137,090 471,369 Business-type activities capital assets, net $ 334,279 $ 137,090 $ $ 471,369 June 20, 2022 Council Packet 93

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
36 Depreciation was charged to functions as follows:

Governmental activities depreciation:

General government $ 214,351
Public protection:

Fire 144,040
Police 231,164
Public ways and facilities, including depreciation
to general infrastructure assets 2,483,983
Total governmental activities depreciation expense $3,073,538

Business-type activities depreciation:

Pioneer Village $ 1,055
Ambulance 37,332
Total business-type activities depreciation $ 38,387
NOTE 6 – INTERFUND BALANCES AND ACTIVITY
Interfund Payables and Interfund Receivables
Balances due to and due from other funds at June 30, 2021, consisted of the following:

Interfund Payables Interfund Receivables Amount Purpose

RSTP Grant Fund General $ 183,345 Short-term loans
CMAQ Grant Fund General 59,675 Short-term loans
Nonmajor Enterprise Fund General 36,897 Short-term loans Nonmajor Special Revenue Funds General 346,729 Short-term loans Nonmajor Capital Projects Funds General 105,700 Short-term loans Nonmajor Capital Projects Funds Nonmajor Capital Projects Funds 3,200 Short-term loans $735,546
All amounts due are scheduled to be repaid within one year.

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. Transfers totaled $5,634,179 in the fund financial statements as follows:

Transfers In
Nonmajor Nonmajor Nonmajor
Special Debt Capital
Revenue Service Projects Proprietary
Transfers Out General Funds Funds Funds Funds Totals

General $ $ 40,600 $ $ 48,247 $34,299 $ 123,146
Street LTF 142,224 142,224
Citizens Tax Initiative –
Measure S 1,300,000 362,500 1,662,500
Nonmajor Special
Revenue Funds 818,958 818,958
Nonmajor Debt
Service Funds 113,877 113,877
Nonmajor Capital
Projects Funds 10,974 10,974
Proprietary 1,775,000 987,500 2,762,500
$3,075,000 $1,012,756 $113,877 $1,398,247 $34,299 $5,634,179 June 20, 2022 Council Packet 94

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
37 Internal Balances
Internal balances are presented in the Entity-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, 2021:

Balance at Balance at Due Within
July 1, 2020 Increases Decreases June 30, 2021 One Year

Governmental activities:

Revenue bonds – Authority $ 340,000 $ $195,000 $ 145,000 $ Revenue bonds – City 3,348,855 234,763 3,114,092 242,018 General obligation bonds - City 3,840,000 85,000 3,755,000 90,000 Bond premium 118,660 4,395 114,265
Capital leases 876,622 204,651 671,971 200,756
Contract payable 100,000 50,000 50,000 50,000
Compensated absences 774,099 42,109 816,208
Total governmental activities $9,398,236 $ 42,109 $773,809 $8,666,536 $582,774

Business-type activities:

Compensated absences 106,483 34,107 140,590
Total business-type activities $ 106,483 $ 34,107 $ $ 140,590 $ A summary of changes in bonds payable of the Authority for the year ended June 30, 2021 is as follows:

Interest Amount Outstanding Outstanding
Rate Original June 30 June 30
Description Payable Issue 2020 Issued Retired 2021

1994 4% - 7.25% $11,570,000 $230,000 $ $ 85,000 $145,000 2014 3.25% 955,000 110,000 110,000
$12,525,000 $340,000 $ $195,000 $145,000
A summary of changes in Revenue Bonds of the City for the year ended June 30, 2021 is as follows:

Interest Amount Outstanding Outstanding
Rate Original June 30, June 30,
Description Payable Issue 2020 Issued Retired 2021

2015 3.09% $4,344,619 $3,348,855 $ $234,763 $3,114,092
$4,344,619 $3,348,855 $ $234,763 $3,114,092
June 20, 2022 Council Packet 95

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
38 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, commending 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 moneys on deposit in any fund or account pursuant to this indenture. The principal balance on the 1994 revenue bonds at June 30, 2021 was $145,000.

The Bonds were issued to partially refinance the 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. 2014 Assessment Revenue Refunding Bonds
On June 1, 2014, the Selma Public Financing Authority issued $955,000 Series 2014 Assessment Revenue Refunding Bonds bearing interest of 3.250% payable semi-annually on September 2nd and March 2nd, commencing September 2, 2014. The bonds mature annually at various amounts through September 2, 2022. The bonds are payable from revenues and all other moneys on deposit in any fund or account pursuant to this indenture. The principal balance outstanding at June 30, 2021 was $0.

The Bonds were issued to refinance the Authority’s previously issued Series 1999A Assessment Revenue Bonds in the principal amount of $8,165,000. As a result, the Series 1999A Assessment Revenue Bonds are considered defeased and the liability for this issue has been removed from the Long-Term Liabilities of the Governmental Activities Debt.

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 3.090% 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 moneys on deposit in any fund or account pursuant to this indenture. The principal balance on the Series 15 Refunding Lease Obligation Bond at June 30, 2021 was $3,114,092.

The Bonds were issued to refinance the City of Selma Financing Authority’s previously issued 2010 Lease Revenue Refunding Bonds outstanding of $3,900,000 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.

June 20, 2022 Council Packet 96

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
39 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, 2021 was $3,755,000.

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.

1. Debt Service Requirements
Debt service requirements on long-term debt at June 30, 2021 are as follows:

Authority
Governmental
Year Ending June 30, Principal Activities Interest Total

2022 $ 55,000 $ 8,519 $ 63,519
2023 60,000 4,350 64,350
2024 30,000 1,055 31,055
Totals $ 145,000 $13,924 $158,924
City
Governmental
Year Ending June 30, Principal Activities Interest Total

2022 $ 242,018 $ 96,225 $ 338,243
2023 249,496 88,747 338,243
2024 257,205 81,038 338,243
2025 265,153 73,090 338,243
2026 273,346 64,897 338,243
2027-2031 1,498,769 192,446 1,691,215
2032 328,105 10,138 338,243
Totals $3,114,092 $606,581 $3,720,673
June 20, 2022 Council Packet 97

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
40 The annual debt service requirements for the General Obligation Bonds are as follows:

City
Governmental
Year Ending June 30, Principal Activities Interest Total

2022 $ 90,000 $ 135,562 $ 225,562
2023 90,000 133,763 223,763
2024 90,000 131,963 221,963
2025 95,000 129,638 224,638
2026 95,000 126,788 221,788
2027-2031 530,000 575,987 1,105,987
2032-2036 650,000 464,087 1,114,087
2037-2041 775,000 337,381 1,112,381
2042-2046 920,000 179,000 1,099,000
2047-2048 420,000 17,000 437,000
Totals $3,755,000 $2,231,169 $5,986,169

1. Capital Leases
Capital leases at June 30, 2021, consisted of the following:

Balance at Balance at Due Within
July 1, 2020 Increases Decreases June 30, 2021 One Year

Santander Leasing-Fire Truck $323,682 $ $ 50,179 $273,503 $ 51,629 Umpqua Bank-computer equipment 53,218 20,916 32,302 10,642 Umpqua Bank-10 Ford Explorers,
1 F150 pick-up 298,703 96,342 202,361 99,532
Umpqua Bank-emergency vehicle 201,019 37,214 163,805 38,953

$876,622 $ $204,651 $671,971 $200,756
The City has entered into multiple lease agreements for financing the acquisition of police vehicles, fire truck, police and fire equipment, computer equipment, and a street sweeper. These lease agreements qualify as capital leases for accounting purposes. These leases have interest rates varying from 2.33% to 3.68% with the final payment on these leases due in 2032. 2016 Capital Lease for Street Sweeper
In February, 2016 the City entered into a capital lease agreement with Tymco Inc. The purchase price of the equipment was $250,502 and is payable over a period of five years. Semi-annual payments on the contract are $13,249. The effective interest rate on the contract is 2.65% per annum. The balance outstanding at June 30, 2021, was $-0-.

June 20, 2022 Council Packet 98

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
41 2016 Capital Lease for Fire Truck
In March, 2016 the City entered into a capital lease 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 3.42% per annum. The balance outstanding at June 30, 2021, was $273,503.

The annual debt service requirements for the 2016 Capital Lease for the fire truck at June 30, 2021 are as follows:

Year ending June 30, Principal Interest Total

2022 $ 51,629 $ 7,904 $ 59,533
2023 53,121 6,412 59,533
2024 54,656 4,877 59,533
2025 56,236 3,297 59,533
2026 57,861 1,672 59,533
$273,503 $24,162 $297,665
2017 Capital Lease for Computer Equipment
In December, 2017 the City entered into a capital lease agreement with Umpqua Bank for computer equipment with a purchase price of $103,223. Semi-annual payments of $11,021 for five years. The effective interest rate of 2.33% per annum. The balance outstanding at June 30, 2021, was $32,302.

The annual debt service requirements for the 2017 Capital Lease for the computer equipment at June 30, 2021 are as follows:

Year ending June 30, Principal Interest Total

2022 $10,642 $ 379 $11,021
2023 21,660 382 22,042
$32,302 $ 761 $33,063
2018 Capital Lease for Police Vehicles
In April, 2018 the City entered into a capital lease agreement with Umpqua for police vehicles with a purchase price of $482,220. Semi-annual payments of $53,685 for five years. The effective interest rate of 3.26% per annum. The balance outstanding at June 30, 2021, was $202,361.

June 20, 2022 Council Packet 99

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
42 The annual debt service requirements for the 2018 Capital Lease for the police vehicles at June 30, 2021 are as follows:

Year ending June 30, Principal Interest Total

2022 $ 99,532 $ 5,837 $105,369
2023 102,829 2,540 105,369
$202,361 $ 8,377 $210,738
2020 Capital Lease for Emergency Vehicle
In March, 2020, the City entered into a capital lease 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, 2021 is $163,805.

The annual debt service requirements for the emergency vehicle at June 30, 2021 are as follows:

Year ending June 30, Principal Interest Total

2022 $ 38,953 $ 4,892 $ 43,845
2023 40,201 3,644 43,845
2024 41,490 2,355 43,845
2025 43,161 684 43,845
$163,805 $11,575 $175,380

2. Contract Payable:

In July of 2015 the City entered into an agreement with the Consolidated Irrigation District (CID) to obtain from the District certain real property known as “Rockwell Pond.” The agreement calls for the exchange of City owned property of a 38.73 acre parcel with a fair market value of $534,000 and a payment of a non interest bearing note of $200,000, payable in annual installments of $50,000 for the years 2016 through 2019. The purpose of the exchange was for development of water retention and sewer drains. As of June 30, 2021, the City has made three payments on the note. Balance owing on the note at June 30, 2021 was $50,000.

3. 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 governmentwide statement of net assets 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.

June 20, 2022 Council Packet 100

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
43 4. Fiduciary Long-Term Debt
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, 2021 was $2,645,000 and is held in the City’s Redevelopment Successor Agency Private-Purpose Trust Funds.

Industrial Park Limited Obligation Improvement Bonds at June 30, 2021, consisted of the following:

Balance Balance
June 30, 2020 Additions Reductions June 30, 2021

$2,715,000 $ $70,000 $2,645,000
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, 2021 was $1,440,000 and are held in the City’s Redevelopment Successor Agency Private-Purchase Trust Funds.

Tax Allocation Bonds at June 30, 2021, consisted of the following:

Balance Balance
June 30, 2020 Additions Reductions June 30, 2021

$1,755,000 $ $315,000 $1,440,000
1994 Revenue Bonds
The 1994 Revenue Bonds were previously issued by the City of Selma Financing Authority to finance the prior Redevelopment Agency Housing Project. The debt is an obligation of the City’s Redevelopment Successor Agency and thus appears in the Successor Agency Private-Purpose Trust Fund account. The principal balance of the 1994 Revenue Bonds was $180,000.

June 20, 2022 Council Packet 101

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
44 NOTE 8 – RISK MANAGEMENT
The City participates with other public entities in a joint venture under a joint powers agreement which 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 which 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 which provides general liability coverages from $1,000,000 to $29,000,000. The CSJVRMA participates in an excess pool which 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 most recent condensed financial information of CSJVRMA is as follows:

As of and for the Year Ended
June 30, 2021

Total Assets $150,621,596

Total Liabilities $129,774,819
Total Net Position 20,846,777

Total Liabilities and Net Position $150,621,596
Total Revenues for the Year $ 56,130,164
Total Expenses for the Year 55,047,729

Change in Net Position $ 1,082,435
June 20, 2022 Council Packet 102

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
45 NOTE 9 – PENSION PLAN
General Information
Plan Description
The Plan is a cost-sharing multiple-employer defined benefit pension plan (PERF C) administered by the California Public Employees’ Retirement System (CalPERS). All qualified permanent and probationary employees are eligible to participate in the City’s separate Safety (police and fire) and Miscellaneous (all other) Employee Pension Plans. Benefit provisions under plans are established by State statute and Local Government resolution. CalPERS issues publicly available reports that include a full description of the pension plans 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 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 to 52 years with statutory 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 adjustment for each plan are applied as specified by the Public Employees’ Retirement Law.

Effective January 1, 2013, CalPERS instituted a new pension plan as a result of the Public Employee Pension Reform Act (PEPRA). Employees hired from that date on are subject to the new 2% at 62 benefit formula. The 2.5% at 55 benefit formula has been closed to new hires from January 1, 2013 on, unless they meet the rules for a CalPERS Classic employee. A Classic employee is already CalPERS member through prior employment and was employed by a CalPERS member within the last 6 months. See the CalPERS website for more information.

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.

June 20, 2022 Council Packet 103

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
46 For the year ended June 30, 2021, the contributions recognized as part of pension expense for the Plans are as follows:

Miscellaneous Safety Total

Contributions – employer $934,626 $1,332,679 $2,267,305 Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2021, the City reported net pension liabilities for its proportionate shares of the net pension liability of each Plan as follows:

Measurement Date
June 30,
2020 2019

Miscellaneous $ 7,567,356 $ 7,265,144
Safety 9,329,447 8,780,706
Total Net Pension Liability $16,896,803 $16,045,850
The City’s net pension liability for each Plan is measured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as of June 30, 2020, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019 rolled forward to June 30, 2020 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 plans relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for each Plan as of June 30, 2019 and 2020 was as follows:

Miscellaneous Safety

Proportion – June 30, 2019 .181% .141%
Proportion – June 30, 2020 .179% .140%
Change – Increase (Decrease) (.002)% (.001)%
June 20, 2022 Council Packet 104

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
47 For the year ended June 30, 2021, the City recognized pension expense of $2,480,113. At June 30, 2021 the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows of Resources
Deferred
Employer Pension Differences Total
Contributions Between Pension
Made After Changes Expected Related
Measurement of And Actual Deferred
Date Assumptions Experiences Outflows

Miscellaneous Plan $ 864,517 $ $ 614,769 $ 1,479,286
Safety Plan 1,190,587 926,219 2,116,806

Total $ 2,055,104 $ $1,540,988 $ 3,596,092
Deferred Inflows of Resources

Net Differences
Between
Differences Projected
Changes Between Expected Earnings and Total
Of and Actual Actual on Pension Pension-related
Assumptions Experiences Plan Investments Deferred Inflows

Miscellaneous Plan $ 53,973 $ $ $ 53,973
Safety Plan 31,077 31,077

Total $ 85,050 $ $ $ 85,050
Measurement Period Outflows (Inflows) of Resources
Ended June 30 Miscellaneous Plan Safety Plan

2021 $86,712 217,335
2022 203,836 340,398
2023 162,426 235,811
2024 107,822 101,598

$560,796 $895,142
June 20, 2022 Council Packet 105

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
48 Actuarial Methods and Assumptions
The collective total pension liability for the June 30, 2020 measurement period was determined by an actuarial valuations of June 30, 2019, with update procedures used to roll forward the total pension liability to June 30, 2020. The collective total pension liability was based on the following assumptions.

Investment rate of return 7.15%
Inflation 2.50%
Salary increases Varies by Entry Age and Service
Mortality rate table 1 Derived using CalPERS’ Membership Data for all Funds Contract Post-retirement benefit increase COLA up to 2.5% until Purchasing Power Protection Allowance Floor on Purchasing Power applies
1 The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December, 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website.

Discount Rate
The discount rate used to measure the total pension liability for PERF C was 7.15%. 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.

Long-Term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a buildingblock 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 pension fund 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 rounded 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 equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

June 20, 2022 Council Packet 106

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
49 The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric rates of return are net of administrative expenses.

Assumed
Asset Real Return Real Return
Asset Class Allocation Years 1-10(a) Years 11+(b)

Global Equity 50.00% 4.80% 5.98%
Fixed Income 28.00% 1.00% 2.62%
Inflation Assets 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidity 1.00% (0.92)%
(1) In the System’s ACFR, Fixed income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
(2) An expected inflation of 2.00% used for this period. (3) An expected inflation of 2.92% used for this period.

Sensitivity of the Proportionate Share of the Net Pension Liability to Change 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:

Current
1% Decrease Discount Rate 1% Increase

6.15% 7.15% 8.15%

Miscellaneous $ 12,084,451 $ 7,567,356 $ 3,835,021
Safety 14,042,280 9,329,447 5,462,084
Total $ 26,126,731 $ 16,896,803 $ 9,297,105

Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Payable to the Pension Plan
At June 30, 2021, the City reported a payable of $-0- for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2021.

June 20, 2022 Council Packet 107

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
50 NOTE 10 – OTHER POST EMPLOYMENT BENEFITS (OPEB)
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 PERS 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 $143 per month in 2021.

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 was $143 per month for 2021.

Employees Covered
As of June 30, 2020 actuarial valuation, the following current and former employees were covered by the benefit terms under the plan:

Active employees 110
Retirees 33
Total 143
Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2020, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2020.

Actuarial Assumptions:

The total OPEB liability in the June 30, 2020 actuarial valuation was determined using the following actuarial methods of assumptions:

June 20, 2022 Council Packet 108

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
51 Valuation Date June 30, 2020

Funding Method Entry Age Normal Cost, level percentage of pay

Asset Valuation Method Not applicable ($0; plan is not yet funded)

Discount Rate 3.13% as of June 30, 2019

2.45 % as of June 30, 2020

Participants Valued Only current active employees and retired participants and covered dependents are valued. No future entrants are
considered in this valuation.

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 5.40% as of January 1, 2021, decreasing .10% per year to

4.00% for years 2076 and thereafter

Mortality Improvements MacLeod Watts Scale 2020 applied generationally from 2015.

Medicare Eligibility Absent contrary data, all individuals are assumed to be eligible for Medicare Part A and Part B at age 65
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 3.13% as of June 30, 2019 and 2.45% as of June 30, 2020.

June 20, 2022 Council Packet 109

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
52 Changes in the OPEB Liability
The changes in the net OPEB liability for the Plan are as follows:

Increase (Decrease)
Total Plan Net
OPEB Fiduciary OPEB
Liability Net Position Liability/(Asset)
(a) (b) (c) = (a) - (b)

Balance at June 30, 2020
(Measurement Date June 30, 2019) $6,501,690 $ $6,501,690

Changes recognized for the measurement period:

Service cost 391,898 391,898
Interest 213,638 213,638
Changes of assumptions 10,962 10,962
Difference between expected and
actual experience (1,087,910) (1,087,910)
Employer contribution 147,078 (147,078)
Benefit payments (147,078) (147,078)

Net Changes (618,490) (618,490)

Balance at June 30, 2021
(Measurement Date June 30, 2020) $5,883,200 $ $5,883,200 Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The discount rate used for the fiscal year end 2021 is 2.45%. 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, 2020:

Current
1% Decrease Discount Rate 1% Increase
(1.45%) (2.45%) (3.45%)

Total OPEB Liability $6,888,206 $5,883,200 $5,081,346
Net OPEB Liability $6,888,206 $5,883,200 $5,081,346
Sensitivity of the net OPEB liability to changes in the healthcare cost trend rates The healthcare cost trend was assumed to start at 5.4% (effective January 1, 2021) and grade down to 4% for years 2076 and thereafter. The following presents the net OPEB liability of the City, as well as what the City’s net OPEB lability 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:

June 20, 2022 Council Packet 110

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
53 Current
Healthcare Cost
1% Decrease Trend Rates 1% Increase

Total OPEB Liability $4,924,282 $5,883,200 $7,133,122
Net OPEB Liability $4,924,282 $5,883,200 $7,133,122
Payable to the OPEB Plan
At June 30, 2021, the City reported a payable of $0 for the outstanding amount of contributions to the OPEB plan required for the year ended June 30, 2021.

OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2021, the City recognized OPEB expense of $480,625. As of fiscal year ended June 30, 2021, the City reported deferred outflows and inflows of resources related to OPEB from the following sources.

Deferred Deferred
Outflows Inflows
of Resources of Resources

OPEB contributions subsequent to measurement date $147,741 $ Differences between expected and actual experience 977,686 Changes of assumptions 363,559 316,129

Total $511,300 $1,293,815
The $147,741 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2020 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2022. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

Net Deferred
Fiscal Year Outflows/(Inflows)
Ended June 30 of Resources

2022 $ (124,911)
2023 (124,911)
2024 (124,911)
2025 (124,911)
2026 (80,262)
Thereafter (350,350)
Total $ (930,256)
June 20, 2022 Council Packet 111

CITY OF SELMA
Notes to Financial Statements
June 30, 2021
(Continued)
54 NOTE 11 – COMMITMENTS AND CONTINGENCIES
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.

Litigation
No reportable litigation was pending against the City at June 30, 2021.

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.

June 20, 2022 Council Packet 112

REQUIRED SUPPLEMENTARY INFORMATION
June 20, 2022 Council Packet 113

CITY OF SELMA
Schedule of Revenues, Expenditures, and Changes in
Fund Balance – Budget and Actual
General Fund
For the Year Ended June 30, 2021

55 Variance with
Final Budget
Budgeted Amounts Positive
Original Final Actual (Negative)

Revenues
Taxes $9,553,960 $9,553,960 $13,149,014 $ 3,595,054
Licenses and permits 305,200 305,200 319,081 13,881
Intergovernmental 119,000 119,000 688,105 569,105
Charges for services 342,974 342,974 506,345 163,371
Fines 33,000 33,000 41,248 8,248
Franchise fees 1,000,429 1,000,429 1,021,115 20,686
Use of money and property 89,975 89,975 86,467 (3,508)
Miscellaneous 103,039 103,039 291,870 188,831
Total revenues 11,547,577 11,547,577 16,103,245 4,555,668

Expenditures
General government 1,986,683 1,986,683 2,618,281 (631,598) Public safety 9,409,946 9,409,946 9,074,123 335,823
Public works 1,058,985 1,058,985 1,064,018 (5,033)
Community development 706,589 706,589 724,937 (18,348)
Recreation 588,407 588,407 513,040 75,367
Capital outlay 20,000 20,000 78,703 (58,703)
Debt service:

Principal 381,284 381,284 381,284
Interest and fiscal charges 122,492 122,492 121,861 631 Total expenditures 14,274,386 14,274,386 14,576,247 (301,861)

Excess (deficiency) of revenues over
(under) expenditures (2,726,809) (2,726,809) 1,526,998 4,253,807

Other financing sources (uses)
Operating transfers in 3,117,000 3,117,000 3,075,000 (42,000) Operating transfers out (165,500) (165,500) (123,146) 42,354 Total other financing sources (uses) 2,951,500 2,951,500 2,951,854 354

Net change in fund balance 224,691 224,691 4,478,852 4,254,161

Fund balance, beginning of year 6,717,902 6,717,902 6,717,902

Fund balance, end of year $ 6,942,593 $ 6,942,593 $ 11,196,754 $4,254,161 June 20, 2022 Council Packet 114

CITY OF SELMA
Schedule of Revenues, Expenditures, and Changes in
Fund Balance – Budget and Actual
Citizens Tax Initiative – Measure S
For the Year Ended June 30, 2021

56 Variance with
Final Budget
Budgeted Amounts Positive
Original Final Actual (Negative)

Revenues
Taxes $ 1,643,801 $ 1,643,801 $ 2,404,973 $ 761,172
Use of money and property 7,000 7,000 7,210 210
Total revenues 1,650,801 1,650,801 2,412,183 761,382

Expenditures
Public safety 307,891 307,891 246,240 61,651
Capital outlay 15,000 15,000 15,000
Total expenditures 322,891 322,891 261,240 61,651

Excess (deficiency) of revenues over
(under) expenditures 1,327,910 1,327,910 2,150,943 823,033

Other financing sources (uses)
Operating transfers in
Operating transfers out (1,300,000) (1,300,000) (1,662,500) (362,500) Total other financing sources (uses) (1,300,000) (1,300,000) (1,662,500) (362,500)

Net change in fund balance 27,910 27,910 488,443 460,533

Fund balance, beginning of year 1,097,529 1,097,529 1,097,529

Fund balance, end of year $1,125,439 $1,125,439 $1,585,972 $ 460,533 June 20, 2022 Council Packet 115

CITY OF SELMA
Required Supplementary Information
Cost-Sharing Multiple-Employer Defined Benefit Pension Plan – Last 10 Years* For the Year Ended June 30, 2021
57 Schedule of Plan’s Proportionate Share of the Net Pension Liability and Related Ratios as of the Measurement Date Miscellaneous Measurement Period Ending June 30,
2020 2019 2018 2017 2016 2015 2014
Plan’s Proportion of the Net Pensions Liability (Asset) .17940% .18142% .18385% .17582% .18473% .19888% .07296% Plan’s Proportion share of the Net Pension Liability (Asset) $7,567,356 $7,265,144 $6,928,797 $7,123,581 $6,417,380 $5,456,437 $4,540,156 Plan’s Covered Employee Payroll $2,726,204 $2,456,834 $2,033,498 $1,694,454 $1,609,297 $1,636,530 $1,470,465 Plan’s Proportionate Share of the Net Pension Liability (Asset) as a Percentage of its Covered-Employee Payroll 277.58% 295.71% 340.73% 420.41% 398.77 % 333.42% 308.76% Plan’s Proportionate Share of the Fiduciary Net Position as a Percentage of the Plan’s Total Pension Liability 67.90% 67.68% 67.72% 65.86% 66.99% 71.14% 76.31% Safety Measurement Period Ending June 30,
2020 2019 2018 2017 2016 2015 2014
Plan’s Proportion of the Net Pensions Liability (Asset) .14003% .14066% .13688% .14971% .13159 % .12509% .07659% Plan’s Proportion share of the Net Pension Liability (Asset) $9,329,447 $8,780,706 $8,031,431 $7,915,874 $6,815,312 $5,154,581 $4,765,927 Plan’s Covered Employee Payroll $4,071,294 $4,072,999 $3,727,327 $3,505,756 $2,878,438 $3,453,182 $3,379,336 Plan’s Proportionate Share of the Net Pension Liability (Asset) as a Percentage of its Covered-Employee Payroll 229.15% 215.58% 215.47% 225.80% 236.77% 149.27% 141.03% Plan’s Proportionate Share of the Fiduciary Net Position as a Percentage of the Plan’s Total Pension Liability 73.83% 73.93% 74.94% 73.95% 75.04% 80.18% 81.42% *Fiscal year 2015 was the 1st year of implementation, therefore only five years are shown.

June 20, 2022 Council Packet 116

CITY OF SELMA
Required Supplementary Information
Schedule of Funding Progress PERS Information
For the Year Ended June 30, 2021
58 Schedule Contributions
Miscellaneous
For the Year Ended June 30,
2021 2020 2019 2018 2017 2016 2015
Actuarially determined contribution $ 899,240 $ 826,351 $ 709,431 $ 619,237 $ 526,961 $ 381,662 $ 367,790 Contributions in relation to the actuarially determined contributions (899,240) (826,351) (709,431) (619,237) (526,961) (381,662) (367,790) Contribution deficiency (excess) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Covered-employee payroll $2,726,204 $2,456,834 $2,033,498 $1,694,454 $1,609,297 $1,636,530 $1,470,465 Contributions as a percentage
of covered-employee payroll 32.99% 33.63% 34.89% 36.54% 32.74% 23.32% 25.01% Safety
For the Year Ended June 30,
2021 2020 2019 2018 2017 2016 2015
Actuarially determined contribution $ 1,238,405 $ 1,094,779 $ 898,570 $ 840,006 $ 682,202 $ 660,953 $ 655,346 Contributions in relation to the
actuarially determined contributions (1,238,405) (1,094,779) (898,570) (840,006) (682,202) (660,953) (655,346) Contribution deficiency (excess) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Covered-employee payroll $ 4,071,294 $ 4,072,999 $3,727,327 $3,505,756 $2,878,438 $3,453,182 $3,379,336 Contributions as a percentage of covered-employee payroll 30.42% 26.88% 24.10% 23.96% 23.70% 19.14% 19.39% June 20, 2022 Council Packet 117

CITY OF SELMA
Required Supplementary Information
Schedule of Funding Progress PERS Information
for the Year Ended June 30, 2021

59 Notes to Schedule:

The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2020-21 were derived from the June 30, 2018 funding valuation report.

Actuarial Cost Method Entry Age Normal
Amortization Method/Period For details, see June 30, 2018 Funding Valuation Report Asset Valuation Method Market Value of Assets.

Inflation 2.50%
Salary Increases Varies by Entry Age and Service
Payroll Growth 2.75%
Investment Rate of Return 7.00%, Net of Pension Plan Investment and Administrative Expenses; Includes Inflation.

Retirement Age The probabilities of Retirement are based on the 2014 CalPERS Experience Study for the period from 1997 to 2011.

Mortality The probabilities of mortality are based on the 2014 CalPERS Experience Study for the period from 1997 to 2011. Pre-retirement and Post-retirement mortality rates include 20 years of projected mortality improvement using Scale BB published by the Society of Actuaries.

June 20, 2022 Council Packet 118

CITY OF SELMA
Required Supplementary Information
Schedule of Changes in the Net OPEB Liability and Related Ratios

60 Measurement Period Ending June 30,
2020 2019 2018 2017

Total OPEB Liability
Service cost $ 391,898 $ 335,680 $ 329,996 $ 375,557
Interest cost 213,638 213,125 196,593 164,777
Differences between expected
and actual experience (1,087,910)
Assumption changes 10,962 465,642 (50,785) (546,300)
Benefit payments (147,078) (129,028) (103,626) (34,854) Net change in total OPEB liability (618,490) 885,419 372,178 (40,820) Total OPEB liability – beginning 6,501,690 5,616,271 5,244,093 5,284,913 Total OEPB liability – ending (a) $5,883,200 $6,501,690 $5,616,271 $5,244,093

Fiduciary Net Position
Employer contributions $ 147,078 $ 129,028 $ 103,626 $ 34,854 Benefit payments (147,078) (129,028) (103,626) (34,854) Net change in plan fiduciary net position $ $ 0 $ 0 $ 0

Fiduciary net position – beginning
Fiduciary net position – ending (b)

Net OPEB (asset) liability – ending (a)-(b) $ 5,883,200 $6,501,690 $5,616,271 $5,244,093

Covered-employee payroll $ 7,816,318 $6,913,761 $6,330,599 $6,169,019

Net OPEB liability as a percentage of
covered-employee payroll 75.27% 94.04% 88.72% 85.01%
Notes to Schedule:

Changes in Assumptions
The discount rate was changed from 3.13% as of June 30, 2019 to 2.45% as of June 30, 2020, based on the published change in return for the applicable municipal bond index.

Historical information is required only for measurement periods for which GASB 75 is applicable. Future years’ information will be displayed up to 10 years as information becomes available.

June 20, 2022 Council Packet 119

CITY OF SELMA
Required Supplementary Information
Schedule of Changes in the Net OPEB Liability and Related Ratios

61 Fiscal Year Ended June 30,
2021 2020 2019 2018

Actuarially Determined Contribution (ADC) $ 480,625 $ 533,007 $ 454,824 $ 474,673 Contributions in relation to the ADC (147,741) (147,078) (129,028) (103,626) Contribution deficiency (excess) $ 332,884 $ 385,929 $ 325,796 $ 371,047

Covered-employee payroll $7,816,318 $6,913,761 $6,330,599 $6,169,019

Contributions as a percentage
of covered-employee payroll 4.26% 2.13% 2.04% 1.68%
Notes to Schedule:

Actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2021 were from the June 30, 2020 actuarial valuation.

Methods and assumptions used to determine contributions:

Valuation Date June 30, 2020

Funding Method Entry Age Normal Cost, level percent of pay

Asset Valuation Method Market value of assets ($0; plan is not yet funded)

Discount Rate 3.13% as of June 30, 2019

2.45% as of June 30, 2020

Participants Valued Only current active employees and retired participants and covered dependents are valued. No future entrants are considered in this valuation.

Salary Increase 3.00% 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 2.50% per year
June 20, 2022 Council Packet 120

COMBINING STATEMENTS AS SUPPLEMENTARY INFORMATION
June 20, 2022 Council Packet 121

CITY OF SELMA
Combining Balance Sheet –
Nonmajor Governmental Funds
June 30, 2021

62 Total
Special Debt Capital Nonmajor
Revenue Service Projects Governmental
Funds Funds Funds Funds

Assets
Cash and investments $4,886,266 $755,855 $5,920,091 $ 11,562,212 Cash with fiscal agent 109,642 109,642
Accounts receivable 12,383 21,579 33,962
Interfund receivables 3,200 3,200
Due from other agencies 595,888 47,250 643,138
Total assets $5,494,537 $865,497 $5,992,120 $12,352,154

Liabilities
Accounts payable $ 145,560 $ $ 72,561 $ 218,121
Accrued wages/benefits 39,785 39,785
Interfund payables 346,729 108,900 455,629
Other liabilities 105,000 105,000
Total liabilities 637,074 181,461 818,535

Fund balance
Restricted for:

Streets and roads 3,906,073 2,005,875 5,911,948
Public safety 219,261 219,261
Community development 593,936 593,936
Debt service 865,497 865,497
Capital projects 2,431,119 2,431,119
Committed for:

Streets and roads 24,403 24,403
Community development 166,950 166,950
Recreation 3,351 3,351
Capital projects 657,998 657,998
Assigned for:

Equipment replacement 809,372 809,372
Unassigned (56,511) (93,705) (150,216)
Total fund balance 4,857,463 865,497 5,810,659 11,533,619

Total liabilities and fund balance $5,494,537 $865,497 $5,992,120 $12,352,154 June 20, 2022 Council Packet 122

CITY OF SELMA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Nonmajor Governmental Funds
For the Year Ended June 30, 2021

63 Total
Special Debt Capital Nonmajor
Revenue Service Projects Governmental
Funds Funds Funds Funds

Revenues
Taxes $ 853,113 $ $ $ 853,113
Intergovernmental 2,259,924 12,000 2,271,924
Charges for services 477,461 771,054 1,248,515
Fines 3,762 3,762
Use of money and property 30,079 2,578 31,932 64,589
Assessment payments 431,042 431,042
Miscellaneous 236,095 282,012 518,107
Total revenues 3,860,434 433,620 1,096,998 5,391,052

Expenditures
General government 41,541 8,639 50,180
Public safety 381,482 124,648 506,130
Public works 1,638,590 54,000 1,692,590
Community development 545,190 3,983 549,173
Recreation 22,486 22,486
Capital outlay 436,683 3,382,341 3,819,024
Debt service:

Principal 195,000 87,214 282,214
Interest and fiscal charges 139,099 6,631 145,730
Total expenditures 3,043,486 342,738 3,681,303 7,067,527

Excess (deficiency) of revenues
over (under) expenditures 816,948 90,882 (2,584,305) (1,676,475)

Other financing sources (uses)
Operating transfers in 1,012,756 113,877 1,398,247 2,524,880 Operating transfers out (818,958) (113,877) (10,974) (943,809) Total other financing sources (uses) 193,798 1,387,273 1,581,071

Net change in fund balance 1,010,746 90,882 (1,197,032) (95,404)

Fund balance, beginning of year 3,846,717 774,615 7,007,691 11,629,023

Fund balance, end of year $ 4,857,463 $ 865,497 $5,810,659 $11,533,619 June 20, 2022 Council Packet 123

CITY OF SELMA
Combining Balance Sheet –
Nonmajor Special Revenue Funds
June 30, 2021
64 Road Sidewalk Street Street Maintenance
Traffic Redevelopment Public Repair AB 1913 Maintenance Gas & Safety Administration Safety Funds Grant Fund Tax Rehabilitation Assets
Cash and investments $16,047 $ $79,129 $23,923 $141,239 $259,825 $941,642 $1,437,557 Accounts receivable 480 164 Due from other agencies 1,064 70,544 5,567 82,551 Total assets 17,111 70,544 84,696 24,403 141,239 259,989 941,642 1,520,108 Liabilities
Accounts payable 51,058
Accrued wages/benefits 2,728 6,869 16,618 3,866
Interfund payables 67,816
Other liabilities 5,000
Total liabilities 70,544 6,869 72,676 3,866
Fund balance
Restricted for:

Streets and roads 17,111 187,313 937,776 1,520,108
Public safety 84,696 134,370
Community development
Committed for:

Streets and roads 24,403
Community development
Recreation
Unassigned
Total fund balance 17,111 84,696 24,403 134,370 187,313 937,776 1,520,108 Total liabilities and fund balance $17,111 $70,544 $84,696 $24,403 $141,239 $259,989 $941,642 $1,520,108 June 20, 2022 Council Packet 124

CITY OF SELMA
Combining Balance Sheet –
Nonmajor Special Revenue Funds
June 30, 2021
65 Landscape CID CFD 2006-1 and Property Abandoned
Street Groundwater Vineyard Lighting Cleanup & Vehicle CDBG Recycling Measure C Surcharge Estates Assessment Demo Fund Abatement Grant Grant Assets
Cash and investments $1,117,528 $ 521,011 $141,345 $43,689 $25,000 $195 $ $15,424 Accounts receivable Due from other agencies 126,237 79,523 Total assets 1,243,765 521,011 141,345 43,689 25,000 195 79,523 15,424 Liabilities
Accounts payable 12,606
Accrued wages/benefits 4,077
Interfund payables 79,523 Other liabilities
Total liabilities 16,683 79,523
Fund balance
Restricted for:

Streets and roads 1,243,765
Public safety 195
Community development 521,011 27,006 15,424
Committed for:

Streets and roads
Community development 141,345 25,000
Recreation
Unassigned
Total fund balance 1,243,765 521,011 141,345 27,006 25,000 195 15,424 Total liabilities and fund balance $1,243,765 $ 521,011 $141,345 $43,689 $25,000 $195 $79,523 $15,424 June 20, 2022 Council Packet 125

CITY OF SELMA
Combining Balance Sheet –
Nonmajor Special Revenue Funds
June 30, 2021
66 Small FEMA Business DOJ Foreclosed Sports AB 74
Fire ABC Support Bynes Homes Hall of ACT Storm Drain
Grant Grant Center Grant Project Fame Program Appropriation Assets
Cash and investments $ $ $605 $ $18,756 $3,351 $ $ Accounts receivable 11,739 Due from other agencies 3,651 11,954 44,286 Total assets 3,651 605 11,954 30,495 3,351 44,286 Liabilities Accounts payable 295
Accrued wages/benefits 5,627
Interfund payables 3,651 11,954 38,364
Other liabilities
Total liabilities 3,651 11,954 44,286
Fund balance
Restricted for:

Streets and roads
Public safety
Community development 30,495
Committed for:

Streets and roads
Community development 605
Recreation 3,351
Unassigned
Total fund balance 605 30,495 3,351
Total liabilities and fund balance $ $3,651 $605 $11,954 $30,495 $3,351 $44,286 $ June 20, 2022 Council Packet 126

CITY OF SELMA
Combining Balance Sheet –
Nonmajor Special Revenue Funds
June 30, 2021
67 SB 2 Total
High Speed Prop 68 Transit Community Planning Nonmajor
Rail Park Oriented USDA Power Grant Special
CVTC Grant Development RBDG Resiliency Program Revenue Funds Assets
Cash and investments $ $ $ $ $100,000 $ $4,886,266
Accounts receivable 12,383 Due from other agencies 113,822 19,300 14,000 11,600 11,789 595,888 Total assets 113,822 19,300 14,000 11,600 100,000 11,789 5,494,537 Liabilities Accounts payable 57,762 12,050 11,789 145,560
Accrued wages/benefits 39,785
Interfund payables 112,571 7,250 14,000 11,600 346,729
Other liabilities 100,000 105,000
Total liabilities 170,333 19,300 14,000 11,600 100,000 11,789 637,074 Fund balance Restricted for:

Streets and roads 3,906,073
Public safety 219,261
Community development 593,936
Committed for:

Streets and roads 24,403
Community development 166,950
Recreation 3,351
Unassigned (56,511) (56,511)
Total fund balance (56,511) 4,857,463 Total liabilities and fund balance $113,822 $ 19,300 $ 14,000 $ 11,600 $100,000 $11,789 $5,494,537 June 20, 2022 Council Packet 127

CITY OF SELMA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Nonmajor Special Revenue Funds
For the Year Ended June 30, 2021
68 Road
Successor Sidewalk Street Street Maintenance
Traffic Agency Public Repair AB 1913 Maintenance Gas &
Safety Administration Safety Funds Grant Fund Tax Rehabilitation Revenues
Taxes $ $ $60,948 $ $ $ $ 528,422 $ Intergovernmental 156,726 519,248 Charges for services 176,105
Fines 3,762 Use of money and property 8,349 8,938
Miscellaneous 70,544 494 1,000
Total revenues 3,762 70,544 60,948 494 156,726 177,105 536,771 528,186 Expenditures
General government
Public safety 156,662
Public works 1,053,136 69,421 Community development 70,544 Capital outlay 85,151
Total expenditures 70,544 156,662 1,138,287 69,421 Excess (deficiency) of revenues over (under) expenditures 3,762 60,948 494 64 (961,182) 467,350 528,186 Other financing sources (uses)
Operating transfers in 961,182
Operating transfers out (400,201)
Total other financing sources (uses) 961,182 (400,201)
Net change in fund balance 3,762 60,948 494 64 67,149 528,186 Fund balance, beginning of year 13,349 23,748 23,909 134,306 187,313 870,627 991,922 Fund balance, end of year $17,111 $ $ 84,696 $24,403 $134,370 $ 187,313 $ 937,776 $1,520,108 June 20, 2022 Council Packet 128

CITY OF SELMA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Nonmajor Special Revenue Funds
For the Year Ended June 30, 2021
69 Landscape CID CFD 2006-1 and Property Abandoned
Street Groundwater Vineyard Lighting Cleanup & Vehicle CDBG Recycling Measure C Surcharge Estates Assessment Demo Fund Abatement Grant Grant Revenues
Taxes $ $ $ 57,890 $205,853 $ $ $ $ Intergovernmental 746,881 358,673 6,309 Charges for services 300,356 Fines Use of money and property 9,552 3,240
Miscellaneous
Total revenues 756,433 303,596 57,890 205,853 358,673 6,309 Expenditures General government 40,161
Public safety 6,665
Public works 19,220 237,104 259,709
Community development 12,193
Capital outlay 318,232
Total expenditures 19,220 237,104 6,665 259,709 358,393 12,193 Excess (deficiency) of revenues over (under) expenditures 737,213 66,492 51,225 (53,856) 280 (5,884) Other financing sources (uses)
Operating transfers in
Operating transfers out (418,757)
Total other financing sources (uses) (418,757)
Net change in fund balance 318,456 66,492 51,225 (53,856) 280 (5,884) Fund balance, beginning of year 925,309 454,519 90,120 80,862 25,000 195 (280) 21,308 Fund balance, end of year $1,243,765 $ 521,011 $141,345 $ 27,006 $25,000 $ 195 $ $15,424 June 20, 2022 Council Packet 129

CITY OF SELMA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Nonmajor Special Revenue Funds
For the Year Ended June 30, 2021
70 Small AB 74
FEMA Business DOJ Foreclosed Sports Storm
Fire ABC Support Brynes Homes Hall of ACT Drain
Grant Grant Center Grant Project Fame Program Appropriation Revenues
Taxes $ $ $ $ $ $ $ $ Intergovernmental 17,240 3,651 11,954 Charges for services 1,000 Fines
Use of money and property
Miscellaneous 164,057
Total revenues 17,240 3,651 11,954 1,000 164,057 Expenditures General government 1,380
Public safety 38,493 3,651 11,954 164,057
Public works
Community development
Capital outlay
Total expenditures 38,493 3,651 11,954 1,380 164,057
Excess (deficiency) of revenues
over (under) expenditures (21,253) (380)
Other financing sources (uses)
Operating transfers in 10,974 40,600
Operating transfers out
Total other financing sources (uses) 10,974 40,600
Net change in fund balance (10,279) (380) 40,600
Fund balance, beginning of year 10,279 605 30,875 3,351 (40,600) Fund balance, end of year $ $ $605 $ $30,495 $3,351 $ $ June 20, 2022 Council Packet 130

CITY OF SELMA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Nonmajor Special Revenue Funds
For the Year Ended June 30, 2021
71 SB 2 Total
Prop 68 Transit Community Planning Nonmajor
High Speed Park Oriented USDA Power Grant Special
Rail CVTC Grant Development RBDG Resiliency Program Revenue Funds Revenues
Taxes $ $ $ $ $ $ $ 853,113 Intergovernmental 382,553 19,300 14,000 11,600 11,789 2,259,924 Charges for services 477,461 Fines 3,762 Use of money and property 30,079
Miscellaneous 236,095
Total revenues 382,553 19,300 14,000 11,600 11,789 3,860,434 Expenditures General government 41,541
Public safety 381,482
Public works 1,638,590 Community development 439,064 11,600 11,789 545,190 Capital outlay 19,300 14,000 436,683
Total expenditures 439,064 19,300 14,000 11,600 11,789 3,043,486 Excess (deficiency) of revenues over (under) expenditures (56,511) 816,948
Other financing sources (uses)
Operating transfers in 1,012,756
Operating transfers out (818,958)
Total other financing sources (uses) 193,798
Net change in fund balance (56,511) 1,010,746
Fund balance, beginning of year 3,846,717
Fund balance, end of year $ (56,511) $ $ $ $ $ $ 4,857,463 June 20, 2022 Council Packet 131

CITY OF SELMA
Combining Balance Sheet –
Nonmajor Debt Service Funds
June 30, 2021
72 Assessment Assessment Assessment Assessment
91-2 92-1 92-1 92-1
1994 Highland Dancer II Dancer III Watermain
Debt Debt Debt Debt Debt
Service Service Service Service Service

Assets
Cash and investments $ 87,215 $130,640 $37,663 $32,014 $17,733 Cash with fiscal agent 109,642
Total assets 196,857 130,640 37,663 32,014 17,733

Liabilities
Accounts payable
Total liabilities

Fund balance
Restricted for:

Debt service 196,857 130,640 37,663 32,014 17,733
Total fund balance 196,857 130,640 37,663 32,014 17,733

Total liabilities and fund balance $196,857 $130,640 $37,663 $32,014 $17,733 June 20, 2022 Council Packet 132

CITY OF SELMA
Combining Balance Sheet –
Nonmajor Debt Service Funds
June 30, 2021
73 Assessment
93-1 Total
Briarwood/ PFA Nonmajor
Vineyard 2001 A 2014 Debt
Debt Debt Assessment Service
Service Service Bond Funds

Assets
Cash and investments $71,983 $341,249 $37,358 $755,855
Cash with fiscal agent 109,642
Total assets 71,983 341,249 37,358 865,497

Liabilities
Accounts payable
Total liabilities

Fund balance
Restricted for:

Debt service 71,983 341,249 37,358 865,497
Total fund balance 71,983 341,249 37,358 865,497

Total liabilities and fund balance $71,983 $341,249 $37,358 $865,497 June 20, 2022 Council Packet 133

CITY OF SELMA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Nonmajor Debt Service Funds
For the Year Ended June 30, 2021
74 Assessment Assessment Assessment
91-2 92-1 92-1
1994 Highland Dancer II Dancer III
Debt Service Debt Service Debt Service Debt Service

Revenues
Use of money and property $ 336 $ $ $
Assessment payments 82,776 28,497 22,984
Total revenues 336 82,776 28,497 22,984

Expenditures
General government 2,591 974 914
Debt Service:

Principal
Interest and fiscal charges
Total expenditures 2,591 974 914

Excess (deficiency) of revenues
over (under) expenditures 336 80,185 27,523 22,070

Other financing sources (uses)
Operating transfers in
Operating transfers out (44,651) (17,044) (16,025)
Total other financing sources (uses) (44,651) (17,044) (16,025)

Net change in fund balance 336 35,534 10,479 6,045

Fund balance, beginning of year 196,521 95,106 27,184 25,969

Fund balance, end of year $196,857 $ 130,640 $ 37,663 $ 32,014 June 20, 2022 Council Packet 134

CITY OF SELMA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Nonmajor Debt Service Funds
For the Year Ended June 30, 2021
75 Assessment
Assessment 93-1 PFA Total
91-2 Briarwood/ 2001 A 2014 Nonmajor
Watermain Vineyard Debt Assessment Debt
Debt Service Debt Service Service Bond Service Funds

Revenues
Use of money and property $ $ $ 2,242 $ $ 2,578
Assessment payments 12,329 48,959 235,497 431,042
Total revenues 12,329 48,959 237,739 433,620

Expenditures
General government 419 1,651 2,090 8,639
Debt Service:

Principal 85,000 110,000 195,000
Interest and fiscal charges 137,312 1,787 139,099
Total expenditures 419 1,651 222,312 113,877 342,738

Excess (deficiency) of revenues
over (under) expenditures 11,910 47,308 15,427 (113,877) 90,882

Other financing sources (uses)
Operating transfers in 113,877 113,877
Operating transfers out (7,569) (28,588) (113,877)
Total other financing sources (uses) (7,569) (28,588) 113,877

Net change in fund balance 4,341 18,720 15,427 90,882

Fund balance, beginning of year 13,392 53,263 325,822 37,358 774,615

Fund balance, end of year $ 17,733 $ 71,983 $341,249 $ 37,358 $865,497 June 20, 2022 Council Packet 135

CITY OF SELMA
Combining Balance Sheet –
Nonmajor Capital Projects Funds
June 30, 2021
76 Development Development Development Development Development Development Equipment Impact Impact Impact Impact Impact Impact Replacement Streets & Traffic Police Facility Fire Facility City Facilities Storm Drain Sewer Assets
Cash and investments $829,696 $1,793,642 $ 30,454 $59,016 $480,069 $ $548,895 Accounts receivable Interfund receivables 3,200 Due from other agencies 47,250 Total assets 876,946 1,793,642 30,454 59,016 483,269 548,895 Liabilities
Accounts payable 67,574
Interfund payables 90,001
Total liabilities 67,574 90,001
Fund balance
Restricted for:

Streets and roads 1,793,642
Capital projects 30,454 59,016 483,269 548,895
Committed for:

Capital projects
Assigned for:

Equipment replacement 809,372
Unassigned (90,001)
Total fund balance 809,372 1,793,642 30,454 59,016 483,269 (90,001) 548,895 Total liabilities and fund balance $876,946 $1,793,642 $30,454 $59,016 $483,269 $ $548,895 June 20, 2022 Council Packet 136

CITY OF SELMA
Combining Balance Sheet –
Nonmajor Capital Projects Funds
June 30, 2021
77 Development Long Development Development Development Development Impact Range Impact Impact Impact Impact City
Parks and Planning Public Use Waste Water Public Open Space Hall Recreation Fee Facilities Collection Facilities Acquisition Construction Assets
Cash and investments $756,187 $382,997 $67,235 $95,239 $42,226 $5,557 $19,764 Accounts receivable 3,798 Interfund receivables Due from other agencies Total assets 759,985 382,997 67,235 95,239 42,226 5,557 19,764 Liabilities Accounts payable 4,987
Interfund payables
Total liabilities 4,987 Fund balance
Restricted for:

Streets and roads Capital projects 754,998 67,235 95,239 42,226 5,557 Committed for:

Capital projects 382,997 19,764
Assigned for:

Equipment replacement
Unassigned
Total fund balance 754,998 382,997 67,235 95,239 42,226 5,557 19,764 Total liabilities and fund balance $759,985 $382,997 $67,235 $95,239 $42,226 $5,557 $19,764 June 20, 2022 Council Packet 137

CITY OF SELMA
Combining Balance Sheet –
Nonmajor Capital Projects Funds
June 30, 2021
78 Total
Nonmajor
Selma Caltrans Capital Police Capital
Amberwood Tutelian Crossing Mitigation Projects Station Projects Project Project Project Fund Parks Construction Parks
Assets
Cash and investments $27,790 $ $ $212,233 $224,861 $344,230 $5,920,091 Accounts receivable 17,781 21,579
Interfund receivables 3,200 Due from other agencies 47,250 Total assets 27,790 17,781 212,233 224,861 344,230 5,992,120 Liabilities Accounts payable 72,561
Interfund payables 15,195 3,704 108,900
Total liabilities 15,195 3,704 181,461 Fund balance
Restricted for:

Streets and roads 212,233 2,005,875
Capital projects 344,230 2,431,119
Committed for:

Capital projects 27,790 2,586 224,861 657,998
Assigned for:

Equipment replacement 809,372
Unassigned (3,704) (93,705)
Total fund balance 27,790 2,586 (3,704) 212,233 224,861 344,230 5,810,659 Total liabilities and fund balance $27,790 $17,781 $ $212,233 $224,861 $344,230 $5,992,120 June 20, 2022 Council Packet 138

CITY OF SELMA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Nonmajor Capital Projects Funds
For the Year Ended June 30, 2021
79 Development
Impact Development Development Development Development Development Equipment Streets & Impact Impact Impact Impact Impact
Replacement Traffic Police Facility Fire Facility City Facilities Storm Drain Sewer Revenues
Intergovernmental $ 12,000 $ $ $ $ $ $
Charges for services 64,506 293,462 34,957 34,917 93,988 68,053 Use of money and property 5,159 11,152 2,985 3,413
Miscellaneous 230,640 12,000
Total revenues 312,305 304,614 34,957 34,917 96,973 80,053 3,413 Expenditures Public safety 121,148 3,500
Public works 54,000
Community development Recreation Capital outlay 1,371,137 173,587 Debt Service:

Principal 37,214 50,000
Interest and fiscal charges 6,631
Total expenditures 1,536,130 3,500 223,587 54,000 Excess (deficiency) of revenues over (under) expenditures (1,223,825) 304,614 34,957 31,417 96,973 (143,534) (50,587) Other financing sources (uses)
Operating transfers in 1,350,000
Operating transfers out (10,974)
Total other financing sources (uses) 1,339,026
Net change in fund balance 115,201 304,614 34,957 31,417 96,973 (143,534) (50,587) Fund balance, beginning of year 694,171 1,489,028 (4,503) 27,599 386,296 53,533 599,482 Fund balance, end of year $ 809,372 $1,793,642 $ 30,454 $59,016 $483,269 $ (90,001) $548,895 June 20, 2022 Council Packet 139

CITY OF SELMA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Nonmajor Capital Projects Funds
For the Year Ended June 30, 2021
80 Development Long Development Development Development Development Impact Range Impact Impact Impact Impact
Parks and Planning Public Use Waste Water Public Open Space City Hall Recreation Fee Facilities Collection Facilities Acquisition Construction Revenues
Intergovernmental $ $ $ $ $ $ $
Charges for services 113,797 24,677 42,525 172
Use of money and property 4,702 2,381
Miscellaneous
Total revenues 118,499 27,058 42,525 172 Expenditures
Public safety
Public works
Community development
Recreation Capital outlay 30,478
Debt Service:

Principal
Interest and fiscal charges
Total expenditures 30,478 Excess (deficiency) of revenues over (under) expenditures 88,021 27,058 42,525 172
Other financing sources (uses)
Operating transfers in
Operating transfers out
Total other financing sources (uses)
Net change in fund balance 88,021 27,058 42,525 172
Fund balance, beginning of year 666,977 355,939 67,235 52,714 42,226 5,385 19,764 Fund balance, end of year $754,998 $382,997 $67,235 $95,239 $42,226 $5,557 $19,764 June 20, 2022 Council Packet 140

CITY OF SELMA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Nonmajor Capital Projects Funds
For the Year Ended June 30, 2021
81 Total
Selma Caltrans Capital Police Nonmajor
Amberwood Tutelian Crossing Mitigation Project- Station Capital Projects Project Project Project Fund Parks Construction Funds
Revenues
Intergovernmental $ $ $ $ $ $ $ 12,000
Charges for services 771,054 Use of money and property 2,140 31,932 Miscellaneous 2,454 17,782 19,136 282,012
Total revenues 2,454 17,782 21,276 1,096,998
Expenditures
Public safety 124,648
Public works 54,000
Community development 3,983 3,983
Recreation 22,486 22,486 Capital outlay 1,807,139 3,382,341 Debt Service:

Principal 87,214
Interest and fiscal charges 6,631
Total expenditures 3,983 22,486 1,807,139 3,681,303
Excess (deficiency) of revenues
over (under) expenditures 2,454 13,799 (22,486) (1,785,863) (2,584,305) Other financing sources (uses)
Operating transfers in 48,247 1,398,247
Operating transfers out (10,974)
Total other financing sources (uses) 48,247 1,387,273
Net change in fund balance 2,454 13,799 25,761 (1,785,863) (1,197,032) Fund balance, beginning of year 25,336 (11,213) (3,704) 212,233 199,100 2,130,093 7,007,691 Fund balance, end of year $27,790 $ 2,586 $(3,704) $212,233 $224,861 $ 344,230 $5,810,659 June 20, 2022 Council Packet 141

CITY OF SELMA
Combining Statement of Net Position
Nonmajor Enterprise Funds
June 30, 2021

82 Total
Nonmajor
Pioneer Cultural Enterprise
Village Arts Funds

Assets
Current assets
Cash and investments $ 19,999 $ $ 19,999
Accounts receivable, net 1,121 3,960 5,081
Total current assets 21,120 3,960 25,080

Noncurrent assets:

Capital assets:

Machinery and equipment 284,182 3,515 287,697
Less: accumulated depreciation (267,046) (3,515) (270,561) Total noncurrent assets 17,136 17,136

Total assets 38,256 3,960 42,216

Deferred outflows of resources:

Deferred outflows related to pensions 4,413 3,492 7,905 Deferred outflows related to OPEB 627 496 1,123
Total deferred outflow of resources 5,040 3,988 9,028

Liabilities
Current liabilities:

Accounts payable 1,441 6,931 8,372
Accrued wages/benefits 303 6,733 7,036
Deposits 2,304 2,304
Interfund payables 36,897 36,897
Total current liabilities 1,744 52,865 54,609

Noncurrent liabilities:

Net pension liability 20,732 16,407 37,139
Net other post-employment benefits liability 7,219 5,713 12,932 Total noncurrent liabilities 27,951 22,120 50,071

Total liabilities 29,695 74,985 104,680

Deferred inflows of resources:

Deferred inflows related to pensions 104 83 187
Deferred inflows related to OPEB 1,588 1,256 2,844
Total deferred inflow of resources 1,692 1,339 3,031

Net position
Invested in capital assets, net of related debt 17,136 17,136 Unrestricted (5,227) (68,376) (73,603)

Total net position $ 11,909 $(68,376) $ (56,467)
June 20, 2022 Council Packet 142

CITY OF SELMA
Combining Statement of Revenues, Expenses, and Changes in Net Position Nonmajor Enterprise Funds
For the Year Ended June 30, 2021

83 Total
Nonmajor
Pioneer Cultural Enterprise
Village Arts Funds

Operating Revenues
Charges for services $ $ 26,359 $ 26,359
Rents 15,284 13,669 28,953
Miscellaneous 2,982 13,619 16,601
Total operating revenues 18,266 53,647 71,913

Operating Expenses
Personnel services 16,281 45,358 61,639
Services and supplies 50,952 39,126 90,078
Other internal services 2,664 30,432 33,096
Depreciation 1,055 1,055
Total operating expenses 70,952 114,916 185,868

Income (loss) before transfers (52,686) (61,269) (113,955)

Transfers
Transfers in 15,000 19,299 34,299

Changes in net position (37,686) (41,970) (79,656)

Net position (deficit), beginning of year 49,595 (26,406) 23,189

Net position (deficit), end of year $ 11,909 $ (68,376) $ (56,467) June 20, 2022 Council Packet 143

CITY OF SELMA
Combining Statement of Net Position –
Internal Service Funds
June 30, 2021
84 Fleet Building & General Information Total Internal Insurance Management Utility Overhead Processing Service Funds Assets
Current assets:

Cash and investments $ 818,448 $ 534,869 $ 571,868 $ 59,066 $ 388,620 $ 2,372,871 Accounts receivable, net 220,104 492 24 220,620 Total current assets 1,038,552 534,869 571,868 59,558 388,644 2,593,491 Noncurrent assets:

Capital assets:

Machinery and equipment 31,901 82,373 184,643 298,917
Less: Accumulated depreciation (6,489) (20,121) (47,787) (74,397) Total noncurrent assets 25,412 62,252 136,856 224,520 Total assets 1,038,552 560,281 634,120 59,558 525,500 2,818,011 Deferred outflows of resources:

Deferred outflows related to pensions 9,631 71,868 81,499 Deferred outflows related to OPEB 1,370 10,219 11,589
Total deferred outflow of resources 11,001 82,087 93,088 Liabilities
Current liabilities:

Accounts payable 3,805 76,209 13,350 21,868 115,232
Accrued wages/benefits 5,053 2,020 7,073
Current portion of capital leases 10,642 10,642
Total current liabilities 3,805 81,262 15,370 32,510 132,947 Noncurrent liabilities:

Capital leases 21,660 21,660
Net pension liability 45,250 337,683 382,933
Net other post-employment benefits liability 15,755 117,576 133,331 Total noncurrent liabilities 61,005 455,259 21,660 537,924 Total liabilities 3,805 142,267 470,629 54,170 670,871 Deferred inflows of resources:

Deferred inflow of pensions 228 1,700 1,928
Deferred inflow related to OPEB 3,465 25,857 29,322
Total deferred inflow of resources 3,693 27,557 31,250
Net position:

Invested in capital assets, net of related debt 25,412 62,252 104,554 192,218 Unrestricted 1,034,747 399,910 155,769 59,558 366,776 2,016,760 Total net position $1,034,747 $425,322 $218,021 $59,558 $471,330 $2,208,978 June 20, 2022 Council Packet 144

CITY OF SELMA
Combining Statement of Revenues, Expenses, and Changes in Net Position– Internal Service Funds
For the Year Ended June 30, 2021
85 Total Internal
Fleet Building & General Information Service
Insurance Management Utility Overhead Processing Funds
Operating Revenues
Charges for services $ 1,322,305 $ 487,392 $304,260 $32,712 $357,588 $2,504,257 Miscellaneous 2,228 2,228
Total operating revenues 1,322,305 489,620 304,260 32,712 357,588 2,506,485 Operating Expenses
Personnel services 120,165 184,430 304,595
Services and supplies 422,510 165,241 27,363 244,767 859,881 Other internal services 975,884 975,884 Depreciation 2,808 5,533 22,428 30,769
Total operating expenses 975,884 545,483 355,204 27,363 267,195 2,171,129 Operating income (loss) 346,421 (55,863) (50,944) 5,349 90,393 335,356 Nonoperating revenues (expenses)
Interest income 5,085 3,331 3,548 2,416 14,380
Interest expense (1,126) (1,126)
Total nonoperating revenues (expenses) 5,085 3,331 3,548 1,290 13,254 Changes in net position 351,506 (52,532) (47,396) 5,349 91,683 348,610 Net position, beginning of year 683,241 477,854 265,417 54,209 379,647 1,860,368 Net position, end of year $ 1,034,747 $ 425,322 $218,021 $59,558 $471,330 $2,208,978 June 20, 2022 Council Packet 145

APPROPRIATIONS LIMIT REPORT
June 20, 2022 Council Packet 146
86 INDEPENDENT ACCOUNTANTS’ REPORT ON

APPLYING AGREED-UPON PROCEDURES
To the Honorable Mayor and Members of the City Council
of the City of Selma
Selma, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit Schedule of the City of Selma, California (City) for the year ended June 30, 2021. These procedures, which were agreed to by the City and the League of California Cities (as presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution), were performed solely to assist you in meeting the requirements of Section 1.5 of Article XIII-B of the California Constitution. The City management is responsible for the Appropriations Limit Schedule. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in this report.

Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or any other purpose.

The procedures performed and our findings are described below:

1. We obtained the completed worksheets used by the City to calculate its appropriations limit for the year ended June 30, 2021, and determined that the limit and annual calculation factors were adopted by resolution of City Council. We also determined that the population and inflation options were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of our procedures.

2. For the accompanying Appropriations Limit Schedule, we added the prior year’s limit to the total adjustments, and agreed the resulting amount to the current year’s limit.

Finding: No exceptions were noted as a result of our procedures.

3. We agreed the current year information presented in the accompanying Appropriations Limit Schedule to corresponding information in worksheets used by the City.

Finding: No exceptions were noted as a result of our procedures.

4. We agreed the appropriations limit presented in the accompanying Appropriations Limit Schedule to the appropriations limit adopted by the City Council.

Finding: No exceptions were noted as a result of our procedures.

We were not engaged to and did not conduct an examination, the objective of which would be the expression of an opinion on the accompanying Appropriation Limit Schedule. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. No procedures have been performed with respect to the determination of the appropriation limit for the base year, as defined by Article XIII-B of the California Constitution.

June 20, 2022 Council Packet 147
Selma, California
87 This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties.

Sampson, Sampson & Patterson, LLP
Clovis, California
June 9, 2022
June 20, 2022 Council Packet 148

CITY OF SELMA

APPROPRIATIONS LIMIT SCHEDULE
FOR THE YEAR ENDED JUNE 30, 2021
88 Amount

A. Appropriations Limit FY 2020 $32,235,033

B. Calculation Factors:
1) Population increase % 1.0014
2) Inflation increase % 1.0373
3) Total adjustment % 1.0387522

C. Annual Adjustment Increase 1,249,179

D. Other Adjustments:
1) Loss responsibility (-)
2) Transfer to private (-)
3) Transfer to fees (-)
4) Assumed responsibility (+)

E. Total Adjustments 1,249,179

F. Appropriations Limit FY 2021 $33,484,212
June 20, 2022 Council Packet 149

CITY OF SELMA

NOTES TO APPROPRIATIONS LIMIT SCHEDULE
FOR THE YEAR ENDED JUNE 30, 2021

89 NOTE 1 – PURPOSE OF LIMITED PROCEDURES REVIEW
Under Article XIII-B of the California Constitution (the Gann Spending Limitation Initiative), California governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIII-B, the annual calculation of the appropriations limit is subject to a limited procedures review in connection with the annual audit.

NOTE 2 – METHOD OF CALCULATION
Under Section 10.5 of Article XIII-B, for fiscal years beginning on or after July, 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-87, adjusted for the inflation and population factors discussed in Notes 3 and 4 below.

NOTE 3 – POPULATION FACTORS
A California governmental agency may use as its population factor either the annual percentage change of the jurisdiction’s own population or the annual percentage change in population of the county where the jurisdiction is located. The factor adopted by the City for fiscal year 2021 represents the annual percentage change in population for the City.

NOTE 4 – INFLATION FACTORS
A California governmental agency may use as its inflation factor either the annual percentage change in the 4th quarter per capita personal income (which percentage is supplied by the State Department of Finance) or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction. The factor adopted by the City for fiscal year 2021 represents the annual percentage change in the local assessment roll from the preceding year due to the change in local nonresidential construction.

NOTE 5 – OTHER ADJUSTMENTS
A California government agency may be required to adjust its appropriations limit when certain events occur such as the transfer of responsibility for municipal services to, or from, another government agency or private entity. The City had no such adjustments for fiscal year 2021.

June 20, 2022 Council Packet 150
CITY MANAGER’S/STAFF’S REPORT
CITY COUNCIL MEETING:

ITEM NO: 4.

SUBJECT:

DISCUSSION: The City’s financial management objectives require periodic review and revisions due to changing economic and social factors. At its October 21, 2019, regularly scheduled meeting, the City Council approved Resolution 2019-56R, which updated fiscal policies for the following topics.

1. Fund’s Operating Budget

2. Balanced Budget

3. Prediction of Revenues

4. Enterprise Funds

5. Internal Service Funds

6. Internal Services Operating Reserve

7. Risk Management

8. Enterprise Operating Reserve

9. Enterprise Fund General Reserve

10. Cash Flows Management

11. Long-Range Fiscal Plan

12. Major Capital Improvements and Acquisitions

13. Use of Bonding

14. Budget Request

15. Accounting Practices

16. Compensation

17. Pension Obligations
In 2019, it was important to establish a mechanism to reduce the City’s Unfunded Accrued Pension Liability (UAL). Accordingly, the policy was amended to require that any funds in excess of a 20% of the General Fund’s operating budget should be allocated to reducing the UAL. In subsequent years, the General Fund Reserve has grown to approximately 60%, even though the City has continued to make the annual required contribution to UAL. Staff is requesting that the Council revise the Policy to allow the City to utilize a portion of the excess reserves to bring the City into compliance with Section 16 of the Policy, as well as to make investments in infrastructure and economic development projects, rather than requiring an application of the full excess amount to UAL. Given the Council’s previous direction to pursue Pension Obligation Bonds (POB) to restructure our UAL, it is prudent to complete the feasibility process of the POB’s first before further significant UAL payments are made (beyond what is normally paid every year).

A full red-lined version of the Financial Policies is attached. Below is the proposed change to Section 1. Development of a Reserve:

Consideration of a Resolution amending the City of Selma Financial Policies last updated October 21, 2019
June 20, 2022
June 20, 2022 Council Packet 151

1. DEVELOPMENT OF A RESERVE. We will work toward the development of and maintain a designated General Fund working capital reserve equivalent to 15% of the General Fund's operating budget and a designated emergency reserve equivalent to 5% of the General Fund's operating budget. The emergency reserve is just what it says and could be used in the event of an emergency. This equates to a General Fund reserve of 20%. All rReserves over the 20% threshold will may be allocated to the Unfunded Accrued Liability (UAL) and/or a Section 115 Trust. Amounts in excess of the required 20% reserve will be appropriated during the annual budget process to achieve current goals and plans for providing quality service to the community.

As respects Section 16, staff plans to complete the Compensation Study currently underway and will propose updates to the authorized Master Salary Schedules as appropriate. Such updates will be presented to the Council for approval. In order to recruit and retain quality professional staff, Selma must have competitive market level compensation.

Below is the proposed change to Section 16. Development of a Reserve:

16. COMPENSATION. The City of Selma will strive to pay maintain competitive market level compensation to our employees. The City of Selma will continue to conduct comparison pay and benefit studies with surrounding cities.

Although the build-up of the General Fund Reserves to a 60% level indicates that the City has the financial means to make some adjustments to employee compensation, Staff recommends prudence. The reserve balance grows when revenues exceed expenditures.

There is no guarantee that such growth will continue. Therefore, any increases to compensation should be subject to fiscal analysis of the long-term impact of such ongoing operational costs.

RECOMMENDATION:

Emily A. Boyd, Special Projects Manager

Fernando Santillan, City Manager
City Staff requests approval of the updates to the October 21, 2019, Financial Policies document.

June 20, 2022 Council Packet 152
RESOLUTION NO. 2022 – __R

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA
RESCINDING RESOLUTION NO. 2019-56R AND APPROVING CITY OF SELMA

AMENDED FINANCIAL POLICIES
WHEREAS, in order to function properly and provide accountability of the public’s funds sound financial policies need to be in place; and
WHEREAS, on October 21st, 2019, the City Council adopted Resolution 2019-56R, updating the financial policies for the City of Selma; and WHEREAS, changing fiscal position, economic and social factors, require a review and update of the City’s financial policies; and
WHEREAS, the City Manager in conjunction with other City Staff have reviewed the existing financial policies and have made recommendations to the City Council; and WHEREAS, the Selma City Council has reviewed the proposed financial policies and finds them consistent as both guidelines and goals for the City.

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

SECTION 1. The above findings are true and correct and are incorporated herein by reference.

SECTION 2. The City Council hereby rescinds Resolution No. 2019-56R.

SECTION 3. The City Council hereby approves and adopts the amended financial policies, attached hereto as Exhibit A, and incorporated herein by reference.

SECTION 4. 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 by the City Council of the City of Selma at a regular meeting this 20th day of June, 2022, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:
___________________________
Scott Robertson, Mayor
ATTEST:
______________________________
Reyna Rivera, City Clerk
June 20, 2022 Council Packet 153

CITY OF SELMA

FINANCIAL POLICIES
Updated: October 21, 2019
Updated: June 20, 2022

1. DEVELOPMENT OF A RESERVE. We will work toward the
development of and maintain a designated General Fund working capital reserve equivalent to 15% of the General Fund's operating budget and a designated emergency reserve equivalent to 5% of the General Fund's operating budget. The emergency reserve is just what it says and could be used in the event of an emergency. This equates to a General Fund reserve of 20%. Reserves over the 20% threshold may be allocated to the Unfunded Accrued Liability (UAL) and/or a Section 115 Trust. Amounts in excess of the required 20% reserve will be appropriated during the annual budget process to achieve current goals and plans for providing quality service to the community.

2. BALANCED BUDGET. The City of Selma will maintain a balanced operating budget for all governmental funds with recurring revenues. This means that we will not budget (expend) more than we receive in revenue and at the same time we will be addressing the development of our reserve funds. (Appropriations of available fund balance will only be permitted for "one-time" non-recurring expenditures.)

3. PREDICTION OF REVENUE. The City of Selma will assume that normal revenue inflation and/or growth will go to pay normal inflation expenditures. The City of Selma will not use one-time revenue to fund on-going programs costs. Normal expenditure increases will not be approved if they exceed normal revenue inflation and/or growth.

In addition any new or expanded programs will be required to identify funding sources and/or off-setting reductions in expenditures in other programs.

4. ENTERPRISE FUNDS. We will require that all Enterprise Funds have revenues (customer charges, interest income, and all other income) sufficient to meet operating expenses, depreciation expense, and prescribed cash reserve policies per financial June 20, 2022 Council Packet 154
policies as recommended for each enterprise activity.

Each Enterprise Fund will maintain debt service coverage requirements set forth in any related bond covenants and will be required to reimburse the General Fund for the cost of
governmental support provided to the Enterprise Fund.

Additionally, where possible the Enterprise Fund could make an additional contribution back to the General Fund to be determined by staff and Council.

5. INTERNAL SERVICE FUND. The City of Selma will require that each Internal Service Fund which includes vehicles, equipment, and building maintenance have revenues, sufficient to meet all cash operating expenses and depreciation expenses. Internal Service revenue basically includes city user charges and some interest income. The related revenues should also be sufficient to maintain cash reserves which provide sufficient cash to replace vehicles and equipment in accordance with replacement policies therefore the City of Selma will review the equipment replacement fund policy to ensure that it is adequate.

6. INTERNAL SERVICES OPERATING RESERVE – The City of
Selma will maintain a general operating reserve which will support operations for each Internal Service Fund during times of financial emergencies. The amount of the general operating reserves will be determined based on a risk assessment of each Internal Service Fund and the Internal Service Fund annual expenses.

7. RISK MANAGEMENT. The City of Selma will maintain a risk management program to provide for protection against loss and a reduction in exposure to liability.

8. ENTERPRISE OPERATING RESERVE – The City of Selma will maintain a general operating reserve which will support operations for each Enterprise Fund during times of financial emergencies. The amount of the general operating reserves will be determined based on a risk assessment of each Enterprise Fund and the Enterprise Fund annual expenses.

9. ENTERPRISE FUND GENERAL RESERVE. The City of
Selma will maintain other Enterprise Fund reserves such as debt reduction and capital funding reserves, fleet replacement June 20, 2022 Council Packet 155
reserves, and general plant reserves (in addition to the general operating reserve and other reserves) as necessary and prudent for the operation of the specific Enterprise Fund. Such reserves will be reviewed as necessary during the annual budget process, or at least every two years.

10. CASH FLOW MANAGEMENT. The City of Selma will establish a cash flow management system, which includes the preparation of a cash flow analysis of all funds on a regular basis. The Cash Flow Management Plan will be to ensure that the City can offset significant downturns in revenues that will provide sufficient working capital and cash for daily financial needs.

11. LONG-RANGE FISCAL PLAN. The City of Selma will maintain a long-range fiscal perspective through the use of an annual operating budget, working closely with our sales tax consultants, the development of a five-year capital improvement plan, and the development of a five-year financial forecast.

12. MAJOR CAPITAL IMPROVEMENTS AND ACQUISITIONS. The
City of Selma will use long-term financing methods or cash accumulated in excess of policy requirements for major capital improvements and acquisitions. These improvements will be planned, as best as possible, via the annual capital improvement plan process.

13. USE OF BONDING. The City of Selma will issue bonds or incur other terms of indebtedness only for appropriate purposes and only if the debt service does not affect the City's ability to meet future operating, capital and reserve requirements.

14. BUDGET REQUEST. The City of Selma will require each budget appropriation request to include a fiscal impact analysis. Presently any new request of non-budgeted items which goes to the Council requires staff to identify the budget impact, but this will require staff to identify specific funding sources. Additionally, in the development of the budget staff will be required to indentify funding sources for any new personnel, equipment and programs and stay within the policy that one-time funds do not support on-going programs or staff.

15. ACCOUNTING PRACTICES. The City of Selma will comply with all the requirements of "Generally Accepted Accounting
Principles." This is not a new policy or a new practice, but under girds the whole accounting program of the City of Selma.

June 20, 2022 Council Packet 156

16. COMPENSATION. The City of Selma will maintain competitive market level compensation to our employees. The City of Selma will continue to conduct comparison pay and benefit studies with surrounding cities.

17. PENSION OBLIGATIONS. The City of Selma will strive to address growing pension costs by establishing a Section 115 Trust. To fund this trust, City Council will direct staff to appropriate funds each year during the budget process.

June 20, 2022 Council Packet 157
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The City of Selma will work toward the development of and maintain a designated General Fund working capital reserve equivalent to 15% of the General Fund's operating budget and a designated emergency reserve equivalent to 5% of the General Fund's operating budget. The emergency reserve is just what it says and could be used in the event of an emergency. This equates to a General Fund reserve of 20%.

General Fund
Unforeseen developments and crises occur more often than not in any given budget year.

Maintaining reserves is considered a prudent management practice and can be used for numerous unforeseen situations. Examples of potential uses include:
 Federal/State/County budget cuts;
 Local revenue shortfall due to major business closures or relocations;  Shortfalls due to economic downturns;
 Increase in demand for a specific service;
 Legislative or judicial mandate to provide a new/or expanded service or programs;  Unexpected increase in inflation (CPI); and,
 Natural disaster (earthquake, flood, etc.)
In an effort to ensure the continuance of sound financial management of public resources, the City Council has directed staff to maintain a 20% unappropriated General Fund reserve amount. This reflects a "working capital" reserve of 15% and an "emergency contingency" reserve of 5%. It should be clarified that this 20% minimum reserve amount is to be applied to the General Fund's recurring operating budget only. One-time (non-recurring) expenditures will not be used to calculate the 20% reserve amount.

If unforeseen circumstances occur which cause the reserves to drop below their prescribed levels, then staff will immediately present the City Council with various options for curing the deficiency.
15% "Working Capital" Reserve
The City Council has directed staff to maintain a "working capital" reserve in the General Fund. This reserve represents an amount necessary to fund 55 days (nearly two months) of the General Fund's operations. In the event that the State or Fresno County failed to remit revenues to the City or a major/regional natural disaster occurred, which would delay the payment of revenues, maintaining such a reserve would allow the City to be able to provide General Fund services for roughly two months. A common "working capital" reserve standard that bond rating agencies and bond insurance companies look for ranges anywhere from 45 to 60 days. Additionally, this % driven reserve provides a reserve that will grow as the budget grows.

June 20, 2022 Council Packet 158
5% "Emergency Contingency" Reserve
The City Council has also directed staff to maintain a separate 5% "emergency contingency" reserve in the General Fund. This reserve represents the minimum "emergency contingency" reserve the bond rating agencies and bond insurance companies recommend cities maintain to deal with local disasters, emergencies, and/or unexpected appropriation needs.

Allocation to Unfunded Accrued Liability and/or Section 115 Trust The City Council has directed staff to analyze all available funds over the Reserve Policy of 20% to be allocation to the Unfunded Accrued Liability (UAL) and/or a Section 115 Trust.

The available funds will be presented to City Council with a recommended course of action after the Financial Statements have been approved.

Special Revenue Funds
Reserve levels are established as appropriate for the specific fund. While the other special revenue funds will maintain reserves as appropriate and or according to grantor requirements.

Debt Service Reserve Funds
Reserve levels will be established as prescribed by the bond covenants adopted at the time of issuance of debt.

June 20, 2022 Council Packet 159
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The City of Selma will maintain a balanced operating budget for all governmental funds with recurring revenues. This means that we will not budget (expend) more then we receive in revenue and at the same time we will be addressing the development of our reserve funds. (Appropriations of available fund balance will only be permitted for "one-time" non-recurring expenditures.

General Fund
This policy requires that in any given fiscal year we do not budget recurring appropriations in excess of the revenue we expect to receive in the same year. This "pay as you go" approach mandates that any increase in expenditures, decreases in revenues, or combination of the two that would result in a budget imbalance will require cost cutting and/or revenue enhancement, rather than spending unappropriated surpluses or designated reserves to support ongoing operations. Cost cutting measures may include reductions in staff (either through eliminating vacant positions, attrition, hiring freezes, or actual lay-offs), or reductions in expenditures for materials, services, and supplies.

Expenditure reductions may very well result in reduced service levels.

Revenue enhancement would generally be in the form of new or increased taxes and fees.

Any year-end operating surpluses will revert to unappropriated balances for use in maintaining policy-set reserve levels, and the remaining balances will be available for one-time carry-over expenditures, including capital improvement projects, or limited term expenditures.

Special Revenue Funds
In the Special Revenue Funds, we recommend formal adoption of our current balanced budget policy, as long as it does not interfere with legal or grantor requirements.

Balances in these funds are either committed to approve projects or are to be applied to projects or programs within Federal, State, or County guidelines. In some cases, the funds could be used to meet some of the needs related to our capital improvement program.

Debt Service Funds
The resources of the Debt Service Funds and the Public Financing Authority are legally designated for, and restricted to, payment of long-term debt. Debt Service Reserve amounts will be dictated by the bond indenture.

June 20, 2022 Council Packet 160
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The City of Selma will assume that normal revenue inflation and/or growth will go to pay normal inflation expenditures. The City of Selma will not use one-time revenue to fund on-going programs costs. Normal expenditure increases will not be approved if they exceed normal revenue inflation and/or growth.

Normal revenue inflation and/or growth, increased amounts from existing sources, may not always increase at a rate equal to or faster than the expenditures/expenses they support. As a result, the City Council has directed staff to avoid using such revenue as start-up revenue for new projects or programs that has ongoing costs. The City Council has stated that increases in service levels should be supported by new revenue sources or reallocation of existing resources. If normal revenue inflation and/or growth does not keep up with expenditure/expense inflation, we will decrease expenditures/expenses or seek new revenue sources. If long-term revenues grow at a rate faster than expenditure/expense inflation, the City Council can consider expanding service levels accordingly or reducing tax rates and fees under their jurisdiction.

June 20, 2022 Council Packet 161
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We will require that all Enterprise Funds have revenues (customer charges, interest income, and all other income) sufficient to meet operating expenses, depreciation expense, and prescribed cash reserve policies per financial policies as recommended for each enterprise activity.

The City's Enterprise Funds will be supported solely by revenue derived from the enterprise's operations and its interest earned on cash deposits and investments. None of these funds will be supported or subsidized by the City's General Fund. However, each Enterprise Fund will be required to reimburse the General Fund, and/or other applicable funds, for the full cost of general government support services provided to the Enterprise Fund (such as, but not limited to, computer support, accounting, legal, human resources, records management and general administration).

June 20, 2022 Council Packet 162
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The City of Selma will require that each Internal Service Fund, which includes vehicles, equipment, and building maintenance, have revenues, (City user charges, interest income, and all other income) sufficient to meet all cash operating expenses, and depreciation expenses. Internal Service revenue basically includes city user charges and some interest income. The related revenues should also be sufficient to maintain cash reserves which provide sufficient cash to replace vehicles and equipment in accordance with replacement policies therefore the City of Selma will review the equipment replacement fund policy to ensure that it is adequate.

The City uses Internal Service Funds as an internal accounting and budget mechanism to equitably distribute vehicle and equipment replacement and maintenance costs among City user departments and to help assure that adequate funding is on hand to replace/maintain the Fund's assets and pay liabilities. The City currently maintains an 1) Insurance Fund; 2) Fleet Management Fund; 3) Building and Utility Fund; 4) General Overhead Fund; and, 5) Data Processing Fund. These funds charge rates to the City user departments which are generally sufficient to cover depreciation, operations and maintenance costs, and asset replacement.

June 20, 2022 Council Packet 163
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The City of Selma will maintain a general operating reserve which will support operations for each Internal Service Fund during times of financial emergencies. The amount of the general operating reserves will be determined based on a risk assessment of each Internal Service Fund.

The City Council has directed staff to ensure that each Internal Service Fund maintains sufficient reserves to provide enough funds to allow the City Council to react and adopt a financial plan which can adequately deal with a variety of adverse economic circumstances which may materialize. A common "general operating" reserve standard for Internal Service Fund operations at the ranges anywhere from 30 to 90 days.

Because of unforeseen circumstances, if the working capital or capital improvement reserves drop below levels prescribed by this policy, then staff will present the City Council with various options for curing the deficiency.

General operating reserve requirements for the Internal Service funds are as follows:
 Insurance Fund:
o 90 days of working capital
 Fleet Management:
o 90 days of working capital
 Building and Utility:
o 90 days of working capital
 General Overhead:
o 30 days of working capital
 Data Processing:
o 60 days of working capital
June 20, 2022 Council Packet 164
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The City of Selma will operate a risk management program to provide for protection against loss and a reduction in exposure to liability.

Such program shall include an employee safety training program to minimize financial losses to the City. We shall participate in a self-insurance pooling program to provide for protection against major losses, including excess coverage insurance to cover catastrophic losses where appropriate.

In order to meet the requirements of this proposed policy, the City must maintain sufficient cash reserves to meet the demands of the self-insured retention levels as required by self-insurance pools and the State. In addition, an actuary shall make an analysis every two years of the self-insurance cash reserves in light of actuarially determined fund liabilities for current and future claims. The insurance rates charged to City departments are adjusted up or down based on the surplus or deficiency of cash reserves as determined by the actuary.

If the reserves drop below levels prescribed by this policy and cannot be readily replenished through increased user rates, then staff will bring the matter to the City Council's attention. In discussing the reserve inadequacy with the City Council, staff will make every effort to give the City Council viable options in choosing the best course of corrective action.

June 20, 2022 Council Packet 165
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The City of Selma will maintain a general operating reserve which will support operations for each Enterprise Fund during times of financial emergencies. The amount of the general operating reserves will be determined based on a risk assessment of each Enterprise Fund.

The City Council has directed staff to ensure that each Enterprise Fund maintains sufficient reserves to provide enough funds to allow the City Council to react and adopt a financial plan which can adequately deal with a variety of adverse economic circumstances which may materialize. A common "general operating" reserve standard for Enterprise Fund operations that bond rating agencies and bond insurance companies look for ranges anywhere from 30 to 90 days. Applicable cash capital improvement and equipment replacement reserves are also maintained in each Enterprise Fund.

Because of unforeseen circumstances, if the working capital or capital improvement reserves drop below levels prescribed by this policy, then staff will present the City Council with various options for curing the deficiency.

General operating reserve requirements for the Enterprise funds are as follows:
 Ambulance Fund:
o 90 days of working capital including transfers out
 Pioneer Village:
o 30 days of working capital
 Garbage Services:
o 30 days of working capital
 Cultural Arts:
o 30 days of working capital
 Transit Services:
o 30 days of working capital
June 20, 2022 Council Packet 166
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The City of Selma will maintain other Enterprise Fund reserves such as debt reduction and capital funding reserves, and fleet replacement reserves (in addition to the general operating reserve and other reserves) as necessary and prudent for the operation of each specific Enterprise Fund. Such reserves will be reviewed annually as necessary during the budget process, or at least every 2 years.

The actual reserves listed above will be determined on a fund by fund basis. These reserves are intended to reduce outstanding debt and, fund major capital projects, fund ongoing fleet replacements, and provide for replacement, improvement, modernization, and or expansion of the general plant infrastructure and facilities that would generally be of an unanticipated nature and that could not readily be funded by other sources.

Because of unforeseen circumstances, if any of the reserves listed above drop below levels prescribed by this policy, then staff will present the City Council with various options for replenishment.

Current debt reduction and capital reserves, fleet replacement, and general operation reserve requirements for the Enterprise Funds are as follows:
 Ambulance Fund:
o 20% of the 5 year capital plan
 Pioneer Village:
o None
 Garbage:
o None
 Cultural Arts:
o None
June 20, 2022 Council Packet 167
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The City of Selma will establish a cash flow management system, which includes the preparation of a cash flow analysis of all funds on a regular basis. The Cash Flow Management Plan will be to ensure that the City can offset significant downturns in revenues that will provide sufficient working capital and cash for daily financial needs.

The Disbursement, collections, and deposit of all funds will be scheduled to ensure maximum investment return and cash availability subject to the City's Investment Policies. The cash flow management system shall ensure the City can offset significant downturns in revenues which could not have been reasonably foreseen and provide sufficient working capital and cash for daily financial needs.

It shall be the objective of the City of Selma to pool and invest public funds in accordance with current legislation and the ordinances of the City of Selma. Criteria for investing shall adhere to the following order of priority: (1) Safety, (2) Liquidity, (3) Yield.

Responsibility for the investment program of the City shall be vested with the Director of Finance who shall establish an investment program consistent with an adopted investment policy.

June 20, 2022 Council Packet 168
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The City of Selma will maintain a long-range fiscal perspective through the use of an annual operating budget, working closely with our sales tax consultants, the development of a five-year capital improvement plan, and a five- year financial forecast.

A long-range financial perspective is essential to provide a more comprehensive and thorough overview of the City's long-term financial needs. Components of this plan include the use of an annual operating budget and a five-year financial forecast with revenue and expenditure projections. The approach will be supported by staff's use of historical data, current economic trends and identification of future financial events. In addition, a five year Capital Improvement Program will be maintained and annually updated to help the City Council better understand the potential long-term funding sources and capital improvement needs, as well as operational impacts related to the capital improvement projects.

June 20, 2022 Council Packet 169
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The City of Selma will use long-term financing methods or cash accumulated in excess of policy requirements for major capital improvements and acquisitions. These improvements will be planned, as best as possible, via the annual capital improvement plan process.

The traditional method for a local government to obtain funds for Capital Improvements has been to use accumulated resources or to issue long-term debt instruments such as municipal bonds, which mature 20 to 30 years from the date of issuance. In general, a municipal bond issue's maturity should approximate the useful life of the asset being financed.

Major long-term capital improvement needs should be financed, as much as possible, with long-term debt.

Short-term capital improvements needs should be funded with accumulated cash balances or if needed shortterm debt. The City Council has also stated that it is acceptable to use cash which has been accumulated in excess of policy requirements to pay for either long-term and/or short-term capital improvements. The actual use of debt financing or accumulated cash for such projects will be determined by the City Council during the annual budget process. It is the City's practice to use whatever financing mechanism(s) that best meets the goals and objectives of the applicable capital replacement or acquisition.

June 20, 2022 Council Packet 170
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The City of Selma will issue bonds or incur other forms of indebtedness only for appropriate purposes and only if the debt service does not affect the City's ability to meet future operating, capital and reserve requirements.

Each debt issuance must accomplish an appropriate purpose. Potential reasons for debt financing include:
 Accelerate the delivery of projects. Debt financing allows the delivery of projects on an accelerated basis. Accelerating projects may provide a programmatic benefit to the City and/or a financial benefit (i.e. the cost of borrowing against the rate at which the cost of the project construction or delivery would otherwise escalate due to inflation).
 Spread cost over the useful life of an asset. Debt financing allows the City to spread the cost of a project over its useful life rather than paying for it at one time.In addition, financing effectively spreads the cost of a project among all users that benefit from it.  Smooth out annual cash flow. Debt financing spreads the cost of a project over a period of years, thereby smoothing out the City's cash flow.
 Optimize overall financial resources. Debt financing may free up existing funds for investment at a rate that is higher than the cost of borrowing. As a result, debt financing may increase the City's overall financial resources, providing additional funding for other capital projects and services.  Refundings. It may become desirable for the City to issue bonds or other securities to refinance outstanding obligations. The reasons for refinancing include:
 Debt Service Savings. A drop in interest rates may allow the City to experience debt service savings over the debt service requirements of the financing being refunded. As a general rule, the present value savings generated by the refunding bonds shall be at least 3% of the outstanding refunded bond amount. Savings shall be calculated on the basis of a refunding bond debt service that is patterned on the debt service structure of the bonds to be refunded and should consider any potential offsets, such as lost debt service reserve fund earnings.  Programmatic Reasons. It may be beneficial for the City to issue refunding debt for other than economic purposes. Such reasons may include: restructuring outstanding debt, changing the type of debt instruments originally used, retiring a bond issue, removing covenants/pledges that have become restrictive, or retiring debt prior to maturity.  The City's ability to afford the debt must always be measured both in terms of the requirements of its various bond indentures and its continued ability to meet all of its on-going operating, capital and reserve requirements.

June 20, 2022 Council Packet 171
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The City of Selma will require each budget appropriation request to include a fiscal impact analysis. Presently any new request of non-budgeted items which goes to the Council requires staff to identify the budget impact, but this will require staff to identify specific funding source. Additionally, in the development of the budget staff will be required to indentify funding sources for any new personal, equipment and programs and stay within the policy that onetime funds do not support on-going programs or staff.

Throughout any budget year there are many items brought before the City Council for consideration.

The decisions it makes on these items often require the expenditure of funds. If the decision results in approval of funds already appropriated in the budget, the fiscal impact is already known. But, if the decision includes spending more than anticipated in the budget or requires a whole new appropriation, the fiscal impact needs to be thoroughly analyzed. To this end, the City Council now requires that all requests to Council for new or supplemental budget appropriations must be accompanied by a "Fiscal Impact Statement." This should include:
 Amount of Funds Requested
 Source of Funds Requested
 New revenue
 Reallocation of existing revenue
 Unappropriated Fund Balance
 Designated Reserve
 Impact of Request/as Applicable
 New rates or fees
 Decrease in any activity to support more activity
 Why would we use reserves versus new or reallocation revenue? June 20, 2022 Council Packet 172
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The City of Selma will comply with all the requirements of "Generally Accepted Accounting Principles". This is not a new policy or a new practice, but under girds the whole accounting program of the City of Selma.

This policy is self-explanatory. We sometimes hear stories of how public or private entities use "creative accounting" to paint a more positive picture than might really exist. As per City Council direction, staff will always conduct the City's financial affairs and maintain records in accordance with Generally Accepted Accounting Principles as established by the Government Accounting Standards Board. This process should help in maintaining accuracy and public confidence in the City's financial reporting systems.

June 20, 2022 Council Packet 173
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The City of Selma will strive to pay competitive market level compensation to our employees. The City of Selma will continue to conduct comparison pay and benefit studies with surrounding cities.

In determining "market level" compensation the City takes into consideration: 1) The general state of the economy; 2) the cost-of-living, measured by the Fresno County Urban Wage Earners and Clerical Workers Consumer Price Index; 3) the City's ability to pay; and, 4) an evaluation of the "survey average" from "standard comparison cities".

In using a market survey of similar positions in comparable cities, the City is committed to paying the simple average of the surveyed cities. Our employees will not lead the group nor will they ever be last, but they will always be competitive. Fair compensation helps to assure not only quality candidates for Selma, California jobs, but also provides stability for the City's labor relations environment. The logical consequence of this philosophy is that when resources are scarce, the City will continue to pay competitive wages. However, the City may lag behind the survey average or have to employ fewer people or reduce other line item expenses. .

In addition, the City follows a philosophy of "pay for performance." The concept of "pay or performance" versus a system that pays more simply for years of service is one that is generally stressed in the City's labor agreements. It is the intent of this system to financially reward those who perform at significantly greater levels than others. The combination of the dual commitment to use "market level" compensation and "pay for performance" helps assure a continuation of high-quality employees and a rational framework for compensation.

June 20, 2022 Council Packet 174
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The City of Selma will strive to address growing pension cost by establishing a Section 115 Trust. To fund this trust, City Council will direct staff to appropriating funds each year during the budget process.

Establishing a Section 115 Trust allows the City to pre-fund its CalPERS unfunded liability, which allows for greater control over local assets invested by a professional fund management team, selected and monitored by the City. Some of the other benefits to establishing a trust are as follows:
• Any income derived from a Section 115 Trust is tax exempt • City can determine what level of risk they are willing to invest • Funds can be used for reimbursing the City for pension contributions, transferred directly to CalPERS, and could pay for plan expenses
To fund this Trust, City Council will direct staff during the budget process to appropriate funds. The amount appropriated will be no less than $300,000.

June 20, 2022 Council Packet 175
CITY MANAGER’S/STAFF’S REPORT
CITY COUNCIL MEETING:

ITEM NO: 5.

SUBJECT:

DISCUSSION: The City Council held a budget workshop on June 7, 2022, to review and discuss the proposed 2022-2023 budget. At this meeting, the City Manager provided a fiscal overview of the upcoming year. The information provided included a 10-year forecast of the General Fund, discussion of staffing challenges including compensation and retention, and fiscal policies including the General Fund Reserve Policy. Directions received from the Council have been incorporated into the proposed 2022-2023 budget.

Appropriations by fund for the proposed budget are contained in the table below. Note that the Cultural Arts and Pioneer Village Funds will be subsidized by the General Fund.

Fund
Beginning Fund
Balance
Revenues &
Transfers In
Expenditures &
Transfers Out
Ending Fund
Balance
General Fund 12,667,838 21,037,971 (21,037,971) 12,667,838 Special Revenue Funds:

Streets 180,532 4,203,792 (4,302,548) 81,776
Prop 68 - 582,026 (582,026) -
ARPA 2,969,334 2,969,334 (4,269,650) 1,669,018
Gas Tax 1,326,305 702,025 (571,017) 1,457,313
Measure S 1,587,585 2,289,606 (2,287,993) 1,589,198
Enterprise Funds:

Ambulance 3,527,402 5,474,430 (5,469,093) 3,532,739
Pioneer Village (35,789) 50,400 (57,421) (42,810)
Transit 146,785 1,108,609 (1,071,915) 183,479
Cultural Arts (122,052) 160,018 (217,795) (179,829)
Garbage 4,368 1,582,453 (1,582,453) 4,368
Internal Service Funds:

Insurance 1,034,746 1,666,038 (1,666,038) 1,034,746
Fleet Management 425,321 649,682 (649,682) 425,321
Building & Utilities 218,020 625,762 (625,762) 218,020
General Overhead 59,557 35,012 (35,012) 59,557
Data Processing 471,330 432,144 (432,144) 471,330
City Staff requests adoption of the proposed revenue and expenditures for all major funds.

Additionally, the proposed budget includes new job classifications, including Management Analyst (Grant/Contracts Manager) increases to several public safety job classifications, including Police Officers and Fire Chief, and an increase to the Community Services Director position. Attached as Exhibit B is a revised Master Salary Schedule reflecting these changes.

The Capital Improvement Plan (CIP), which is not a required element of the Fiscal Year Operating Budget, is still in the process of being refined with an updated project list and corresponding funding sources. It will be presented to the City Council in July for approval.

Adoption of 2022-2023 City of Selma Fiscal Year Budget
June 20, 2022
June 20, 2022 Council Packet 176
RECOMMENDATION: Staff requests approval of the Resolution adopting the 2022- 2023 fiscal year budget and revised Master Salary Schedule, effective July 1, 2022.

Emily A. Boyd, Special Projects Manager
Fernando Santillan, City Manager
June 20, 2022 Council Packet 177
RESOLUTION NO. 2022 – ___R

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA
ADOPTING THE 2022-23 FISCAL YEAR BUDGET FOR THE CITY OF SELMA AND ADOPTING REVISED MASTER SALARY SCHEDULE EFFECTIVE JULY 1, 2022
WHEREAS, City staff has prepared the proposed budgets described above in proper form for all funds for which a budget is required; and
WHEREAS, the proposed 2022-23 fiscal year budget for the City of Selma has been presented to the City Council of the City of Selma by the City Manager of said City; and WHEREAS, at a City Council study session held for the purpose of budget review, corrections and amendments have been made; and
WHEREAS, a public hearing on said budget was duly scheduled, and held, and all persons were given an opportunity to be heard and their suggestions or objections carefully considered; and WHEREAS, all statutory legal requirements for the final adoption of said budget have been completed; and
WHEREAS, it is the intention of the City Council to adopt the proposed budget as the annual budget of the City of Selma for the 2022-23 Fiscal Year; and
WHEREAS, the adopted budget includes allocations for new positions and increases in salaries for City employees which will be effective as of the beginning of the 2022-2023 Fiscal Year on July 1, 2022; and WHEREAS, the City Council desires to approve the amended Master Salary Schedule attached to this resolution as Exhibit B, in conformance with Section 36506 of the California Government Code and Title 2, CCR Section 570.5, reflecting changes in pay rates.

NOW, THEREFORE, BE IT RESOLVED, by the Council of the City of Selma that:

1. The above recitals are true and correct.

2. The final budget document containing the City Operating Budget for Fiscal Years 2022-23 shall contain all revisions made by the City Council, and
BE IT FURTHER RESOLVED THAT, the following budget for the General Fund, Special Fund, and Proprietary Funds for the City of Selma,
June 20, 2022 Council Packet 178
Fund
Beginning Fund
Balance
Revenues &
Transfers In
Expenditures &
Transfers Out
Ending Fund
Balance
General Fund 12,667,838 21,037,971 (21,037,971) 12,667,838 Special Revenue Funds:

Streets 180,532 4,203,792 (4,302,548) 81,776
Prop 68 - 582,026 (582,026) -
ARPA 2,969,334 2,969,334 (4,269,650) 1,669,018
Gas Tax 1,326,305 702,025 (571,017) 1,457,313
Measure S 1,587,585 2,289,606 (2,287,993) 1,589,198
Enterprise Funds:

Ambulance 3,527,402 5,474,430 (5,469,093) 3,532,739
Pioneer Village (35,789) 50,400 (57,421) (42,810)
Transit 146,785 1,108,609 (1,071,915) 183,479
Cultural Arts (122,052) 160,018 (217,795) (179,829)
Garbage 4,368 1,582,453 (1,582,453) 4,368
Internal Service Funds:

Insurance 1,034,746 1,666,038 (1,666,038) 1,034,746
Fleet Management 425,321 649,682 (649,682) 425,321
Building & Utilities 218,020 625,762 (625,762) 218,020
General Overhead 59,557 35,012 (35,012) 59,557
Data Processing 471,330 432,144 (432,144) 471,330
the details of which are on file with the City Clerk of the said City, is hereby approved and adopted as the official budget for the said fiscal years for the City of Selma; and This Resolution is effective immediately upon adoption.

The foregoing resolution was duly approved by the Selma City Council at a regular meeting held on the 20th day of June 2022 by the following vote, to wit:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:
___________________________
Scott Robertson, Mayor
ATTEST:
___________________________________
Reyna Rivera, City Clerk
June 20, 2022 Council Packet 179

CITY OF SELMA
Raisin Capital World of the
2022 / 2023
www.cityofselma.com
June 20, 2022 Council Packet 180
Scott Robertson
Mayor At Large
Beverly Cho
Mayor Pro Tem
District 4
Sarah Guerra
Councilmember
District 3
Blanca Mendoza-Navarro
Councilmember
District 1
John Trujillo
Councilmember
District 2
Selma
City
Council
June 20, 2022 Council Packet 181
PAGE
CITY MANAGER'S BUDGET MESSAGE 1
SUMMARY OF EMPLOYEE COUNT 3
SUMMARY OF GENERAL FUND 7
DEPT. 0000 9
CITY COUNCIL 10
CITY ATTORNEY 12
CITY MANAGER 14
HUMAN RESOURCES 18
ECONOMIC DEVELOPMENT 21
FINANCE - GENERAL ACCOUNTING 24
CITY CLERK 27
POLICE 30
FIRE 40
COMMUNITY DEVELOPMENT 48
RECREATION 54
PUBLIC WORKS 68
GENERAL-NON DEPARTMENT 75
SPECIAL REVENUE FUNDS 76
ENTERPRISE FUNDS 85
INTERNAL SERVICE FUNDS 96
BUDGET TRANSFERS 106

GENERAL FUND DEPARTMENTS
FISCAL YEAR 2022-23

TABLE OF CONTENTS
June 20, 2022 Council Packet 182
1 June 20, 2022 Council Packet 183
2 June 20, 2022 Council Packet 184
Part Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Mayor 1 0 1 1 0 1 1 0 1
Mayor Pro-Tem 1 0 1 1 0 1 1 0 1
Council Member 3 0 3 3 0 3 3 0 3
Part Time Employee Count All Funds: 5 5 5
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total City Manager 1 0 1 1 0 1 1 0 1
Deputy City Manager 0 0 0 0 0 0 1 0 1
Executive Assistant to City Manager 0 0 0 0 0 0 1 0 1
Full Time Employee Count All Funds: 1 1 3
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Human Resource Manager 1 0 1 1 0 1 1 0 1
Human Resource Techician 0 0 0 0 0 0 1 0 1
Full Time Employee Count All Funds: 1 1 2
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Administrative Analyst 1 0 1 1 0 1 1 0 1
Full Time Employee Count All Funds: 1 1 1
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Assistant City Manager 0.75 0.25 1 0.75 0.25 1 0 0 0
Finance Director 0 0 0 0 0 0 0.75 0.25 1
Finance Manager 0 0 0 0.75 0.25 1 0 0 0
Senior Accountant 0 0 0 0 0 0 0.75 0.25 1
Management Analyst 0 0 0 0 0 0 1 0 1
Accountant 0.75 0.25 1 0 0 0 0.75 0.25 1
Accounting Technician 0 0 0 0 0 0 0.25 0.25 0.5
Accounting Clerk 1.75 0.25 2 1.75 0.25 2 1.25 0.25 1.5
Full Time Employee Count All Funds: 4 4 6
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total City Clerk/Public Information Officer 1 0 1 1 0 1 1 0 1 Clerical Assistant II 1 0 1 1 0 1 1 0 1
Full Time Employee Count All Funds: 2 2 2
FY 2020-21 FY 2021-22
FY 2020-21 FY 2021-22
FY 2020-21 FY 2021-22
FY 2020-21 FY 2021-22
FY 2020-21 FY 2021-22
Summary of Employee Count
FY 2020-21 FY 2021-22
FY 2022-23
FY 2022-23
FY 2022-23
FY 2022-23
FY 2022-23
FY 2022-23
City Council
Administration
Human Resources
Economic Development
Finance
City Clerk
3 June 20, 2022 Council Packet 185
Summary of Employee Count
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Commander 0 0 0 0.5 0.5 1 1 0 1
Detective Sergeant 1 0 1 1 0 1 1 0 1
Detective 3 1 4 4 1 5 4 1 5
Administrative Assistant 1 0 1 1 0 1 1 0 1
Police Clerk 1 1 0 1 1 0 1 1 0 1
Property Evidence Technician 1 0 1 1 0 1 1 0 1
Full Time Employee Count All Funds: 8 10 10
Part Time Staff General Fund Other Funds General Fund Other Funds General Fund Other Funds Police Clerk 1 0 0 0 0 0 0 0.1 0 0.1
Part Time Employee Count All Funds: 0 0 0.1
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Commander 1 0 1 1 0 1 1 0 1
Sergeant 4 0 4 5 0 5 4 0 4
Officer * 21 3 24 21 3 24 22 3 25
Community Service Officer 2 0 2 2 0 2 2 0 2
Dispatch Supervisor 0 0 0 0 0 0 1 0 1
Safety Dispatcher 2 1 0 1 1 0 1 1 0 1
Safety Dispatcher 1 6 0 6 6 0 6 6 0 6
Full Time Employee Count All Funds: 38 39 40
Part Time Staff General Fund Other Funds General Fund Other Funds General Fund Other Funds Community Service Officer 0 0 0 0 0 0 0 0 0
Safety Dispatcher 0 0 0 0 0 0 0.25 0 0.25
Part Time Employee Count All Funds: 0 0 0.25
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Chief 1 0 1 1 0 1 1 0 1
Administrative Sergeant 0 0 0 0 0 0 1 0 1
Administrative Assistant 0 0 0 0 0 0 1 0 1
Full Time Employee Count All Funds: 1 1 3
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Chief 1 0 1 1 0 1 0.5 0.5 1
Division Chief 0 0 0 0 0 0 0.5 0.5 1
Administrative Assistant 0 0 0 0.5 0.5 1 0.25 0.75 1
Full Time Employee Count All Funds: 1 2 3
Part Time Staff General Fund Other Funds General Fund Other Funds General Fund Other Funds Administrative Assistant 2 0 2 1 0 1 0.5 0 0.5
Part Time Employee Count All Funds: 2 1 0.5
FY 2020-21 FY 2021-22
FY 2020-21 FY 2021-22
FY 2020-21 FY 2021-22
FY 2020-21 FY 2021-22 FY 2022-23
FY 2022-23
FY 2022-23
FY 2022-23
Police Operations
Police Administration
Fire Administration
Police Support
4 June 20, 2022 Council Packet 186
Summary of Employee Count
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Captain 3 3 6 3 3 6 3.5 2.5 6
Engineer 9 0 9 9 0 9 7 0 7
Fire Fighter 5 0 5 6 0 6 8 0 8
Full Time Employee Count All Funds: 20 21 21
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Division Chief 0 1 1 0 1 1 0 1 1
Paramedic 0 2 2 0 6 6 0 8 8
EMT 0 2 2 0 8 8 0 8 8
Full Time Employee Count All Funds: 5 15 17
Part Time Staff General Fund Other Funds General Fund Other Funds General Fund Other Funds EMT 0 3 3 0 1 1 0 2 2
Part Time Employee Count All Funds: 3 1 2
Full Time Staff General Fund Other Funds General Fund Other Funds General Fund Other Funds Fire Marshall 1 0 1 1 0 1 1 0 1
Full Time Employee Count All Funds: 1 1 1
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Deputy City Manager 0 0 0 0 0 0 0.5 0 0.5
Community Development Director 1 0 1 0.5 0 0.5 0 0 0
Associate Planner 0 0 0 0 0 0 1 0 1
Building/Planning Technician 0.5 0 0.5 0.5 0 0.5 1.25 0 1.25 Assistant Planner 0 0 0 0 0 0 0.5 0 0.5
City Planner 0 0 0 0 0 0 0 0 0
Full Time Employee Count All Funds: 1.5 1 3.25
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Deputy City Manager 0 0 0 0 0 0 0.5 0 0.5
Community Development Director 0 0 0 0.5 0 0.5 0 0 0
Building Inspector 1 0 1 1 0 1 1 0 1
Building/Planning Technician 0.5 0 0.5 0.5 0 0.5 0.25 0 0.25 Code Enforcement Officer I 2 0 2 2 0 2 2 0 2
Code Enforcement Officer II 0 0 0 0 0 0 1 0 1
Technician 0 0 0 0 0 0 1 0 1
Full Time Employee Count All Funds: 3.5 4 5.75
FY 2020-21 FY 2021-22
FY 2020-21 FY 2021-22
Fire Prevention
FY 2020-21 FY 2021-22 FY 2022-23
FY 2020-21 FY 2021-22
Ambulance
FY 2020-21 FY 2021-22 FY 2022-23
FY 2022-23
Fire Operations
FY 2022-23
FY 2022-23
Planning
Building
5 June 20, 2022 Council Packet 187
Summary of Employee Count
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Community Services Director 1 0 1 1 0 1 1 0 1
Recreation Supervisor 0.5 0.5 1 0.5 0.5 1 1.5 0.5 2
Recreation Coordinator 1 0 1 1 0 1 0 0 0
Full Time Employee Count All Funds: 3 3 3
Part Time Staff General Fund Other Funds General Fund Other Funds General Fund Other Funds Recreation Assistant 6 0 6 6 0 6 5 0 5
Part Time Employee Count All Funds: 6 6 5
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Public Works Director 0.5 0.5 1 0.5 0.5 1 0.5 0.5 1
Administrative Assistant 0.5 0.5 1 0.5 0.5 1 0.5 0.75 1.25 Public Works Supervisor 0 0 0 0 0 0 0.5 0.5 1
Engineering Technician 2 0 0 0 0 0 0 1 0 1
Maintenance Workers 3 1 1 2 1 1 2 1.5 1.5 3
Maintenance Workers 2 3 4 7 3 4 7 1 5 6
Maintenance Workers 1 3 0 3 4 0 4 5 4 9
Fleet Maintenance Manager 0 1 1 0 1 1 0 1 1
Custodian 0 1 1 0 1 1 0 1 1
Full Time Employee Count All Funds: 16 17 24.25
Part Time Staff General Fund Other Funds General Fund Other Funds General Fund Other Funds Equipment Mechanic 3 0 2 2 0 2 2 0 0 0
Part Time Employee Count All Funds: 2 2 0
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Transit Maintenance Manager 0 1 1 0 1 1 0 1 1
Fleet Service Coordinator 0 1 1 0 1 1 0 1 1
Transit Mechanic 3 0 2 2 0 2 2 0 2 2
Transit Shuttle Driver 0 2 2 0 2 2 0 2 2
Full Time Employee Count All Funds: 6 6 6
Part Time Staff General Fund Other Funds General Fund Other Funds General Fund Other Funds Transit Vehicle Detailer 0 2 2 0 2 2 0 1 1
Part Time Employee Count All Funds: 2 2 1
Summary
Total Full Time Employees:

Total Part Time Employees:
* Two vacant police Officer positions may be filled by Police Cadets pending completion of their Police Academy training and swearing in as Police Officers. These positions are not additional FTE's. 113 129
19 16
FY 2020-21 FY 2021-22
FY 2020-21 FY 2021-22
FY 2020-21 FY 2021-22
Transit
FY 2020-21 FY 2021-22 FY 2022-23
FY 2022-23
FY 2022-23
Recreation
Public Works
FY 2022-23
151.25

13.85 6
June 20, 2022 Council Packet 188
Amended Estimated
Actual Budget Year-End Requested
FY 2020-21 FY 2021-22 FY 2021-22 FY 2022-23 $ %
Beginning Fund Balance 6,717,902 10,937,988 10,937,988 12,667,838 0000 DEPT. 0000 16,524,098 14,706,782 16,436,631 17,424,299 2,717,517 18.5% 1100 CITY COUNCIL - - - - -
1200 CITY ATTORNEY 5,104 - - - -
1300 CITY MANAGER - - - - -
1400 HUMAN RESOURCES - - - - -
1500 ECONOMIC DEVELOPMENT 5,800 - - 10,000 10,000
1600 FINANCE - GENERAL ACCOUNTING 22,564 55,600 55,600 35,600 (20,000) -36.0% 1700 CITY CLERK - - - - -
2100 POLICE SUPPORT 6,469 52,550 52,550 63,985 11,435 21.8% 2200 POLICE FIELD OPERATIONS 949,984 889,144 889,144 1,196,663 307,519 34.6% 2300 POLICE ADMINISTRATION - - - - -
2500 FIRE ADMINISTRATION 2,217 2,500 2,500 6,727 4,227 169.1% 2525 FIRE OPERATIONS 740,074 717,856 717,856 996,197 278,341 38.8% 2550 FIRE PREVENTION 19,423 37,050 37,050 57,550 20,500 55.3% 3100 PLANNING 95,755 141,683 141,683 269,050 127,367 89.9% 3200 BUILDING INSPECTION 366,322 371,808 371,808 583,219 211,411 56.9% 4100 RECREATION 7,780 9,000 9,000 11,100 2,100 23.3%
4200 SENIOR CITIZENS - CITIZENS - 240 240 360 120 50.0% 4300 CULTURAL ARTS 10,967 28,000 28,000 28,000 - 0.0%
4500 SENIOR CENTER - NUTRITION - 4,000 4,000 56,372 52,372 1309.3% 4700 RECREATION-SPORTS 12,432 21,900 21,900 23,000 1,100 5.0% 5100 PUBLIC WORKS-ENGINEERING 123,295 52,941 52,941 243,350 190,409 359.7% 5300 PUBLIC WORKS-PARKS 31,440 30,000 30,000 32,500 2,500 8.3% 9900 GENERAL-NON DEPARTMENT 254,522 - - - -
TOTAL 19,178,245 17,121,054 18,850,903 21,037,971 3,916,918 22.9% 0000 DEPT. 0000 48,247 86,977 86,977 86,977 - 0.0%
1100 CITY COUNCIL 80,795 168,241 168,241 179,568 11,327 6.7% 1200 CITY ATTORNEY 238,648 200,000 200,000 200,000 - 0.0% 1300 CITY MANAGER 403,670 477,733 477,733 744,198 266,465 55.8% 1400 HUMAN RESOURCES 552,673 464,665 464,665 907,396 442,731 95.3% 1500 ECONOMIC DEVELOPMENT 383,415 178,809 178,809 270,781 91,972 51.4% 1600 FINANCE - GENERAL ACCOUNTING 612,182 788,492 788,492 920,808 132,317 16.8% 1700 CITY CLERK 299,939 312,037 312,037 308,606 (3,431) -1.1% 2100 POLICE SUPPORT 1,237,099 1,946,628 1,946,628 1,821,866 (124,762) -6.4% 2200 POLICE FIELD OPERATIONS 4,507,421 4,524,454 4,524,454 6,161,057 1,636,603 36.2% 2300 POLICE ADMINISTRATION 210,772 250,022 250,022 377,395 127,373 50.9% 2500 FIRE ADMINISTRATION 330,341 348,413 348,413 430,657 82,244 23.6% 2525 FIRE OPERATIONS 2,725,697 3,125,564 3,125,564 3,455,997 330,433 10.6% 2550 FIRE PREVENTION 227,695 250,419 250,419 283,992 33,573 13.4% 3100 PLANNING 302,126 483,289 483,289 598,218 114,930 23.8% 3200 BUILDING INSPECTION 422,811 652,321 652,321 867,322 215,002 33.0% 4100 RECREATION 219,700 403,387 403,387 471,190 67,803 16.8% 4200 SENIOR CITIZENS - CITIZENS 80,757 73,855 73,855 86,173 12,318 16.7% 4300 CULTURAL ARTS 100,350 128,270 128,270 136,802 8,532 6.7% 4500 SENIOR CENTER - NUTRITION 78,779 103,244 103,244 111,204 7,960 7.7% 4700 RECREATION-SPORTS 67,753 75,190 75,190 72,668 (2,522) -3.4% 5100 PUBLIC WORKS-ENGINEERING 290,143 308,265 308,265 668,780 360,515 116.9% 5300 PUBLIC WORKS-PARKS 852,578 1,114,035 1,114,035 1,219,571 105,536 9.5% 9900 GENERAL-NON DEPARTMENT 684,569 656,744 656,744 656,743 (1) 0.0% TOTAL 14,958,159 17,121,053 17,121,053 21,037,971 3,916,918 22.9% Net Gain/Loss 4,220,086 1 1,729,851 0
Ending Fund Balance 10,937,988 10,937,989 12,667,838 12,667,839 Expenditures
Revenues
FY22 Estimated Year-End
Requested Budget Fiscal Year 2022-23
General Fund Department Summary
FY23 Requested vs.
7 June 20, 2022 Council Packet 189
Requested Budget Fiscal Year 2022-23
General Fund Summary of Costs
Total Other Total
Personnel Operating Proposed
Dept # Name Salaries Benefits Costs Costs Budget
0000 DEPT. 0000 - - - 86,977 86,977
1100 CITY COUNCIL 18,000 62,730 80,730 98,838 179,568
1200 CITY ATTORNEY - - - 200,000 200,000
1300 CITY MANAGER 401,711 144,180 545,891 198,307 744,198 1400 HUMAN RESOURCES 132,899 41,744 174,643 732,753 907,396 1500 ECONOMIC DEVELOPMENT 69,564 45,828 115,392 155,390 270,781 1600 FINANCE - GENERAL ACCOUNTING 347,997 184,348 532,345 388,464 920,808 1700 CITY CLERK 142,970 83,111 226,081 82,524 308,606
2100 POLICE SUPPORT 802,682 477,730 1,280,412 541,454 1,821,866 2200 POLICE FIELD OPERATIONS 2,770,236 1,819,201 4,589,438 1,571,620 6,161,057 2300 POLICE ADMINISTRATION 186,384 109,256 295,640 81,755 377,395 2500 FIRE ADMINISTRATION 152,473 82,988 235,462 195,195 430,657 2525 FIRE OPERATIONS 1,807,845 1,008,145 2,815,989 640,008 3,455,997 2550 FIRE PREVENTION 113,522 73,117 186,639 97,353 283,992 3100 PLANNING 184,330 88,512 272,842 325,377 598,218
3200 BUILDING INSPECTION 336,838 216,148 552,986 314,337 867,322 4100 RECREATION 33,876 21,290 55,166 416,024 471,190
4200 SENIOR CITIZENS - CITIZENS 22,320 11,539 33,858 52,315 86,173 4300 CULTURAL ARTS 71,769 30,541 102,310 34,492 136,802 4500 SENIOR CENTER - NUTRITION 59,126 26,132 85,258 25,946 111,204 4700 RECREATION-SPORTS 40,993 15,823 56,816 15,852 72,668 5100 PUBLIC WORKS-ENGINEERING 65,220 17,742 82,961 585,819 668,780 5300 PUBLIC WORKS-PARKS 491,242 184,397 675,639 543,932 1,219,571 9900 GENERAL-NON DEPARTMENT - - - 656,743 656,743
TOTAL GENERAL FUND COSTS 8,251,996 4,744,502 12,996,498 8,041,473 21,037,971 % of Total Costs 39.2% 22.6% 61.8% 38.2% 100.0%
8 June 20, 2022 Council Packet 190
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 0000
400.000.000 TAXES-SECURED CURRENT 1,805,376 1,867,194 1,934,413 400.000.001 RDA ADMIN FEE (385,890) (385,890) (389,873) 400.100.000 VLF IN LIEU OF PROPERTY TAX 2,188,081 2,425,639 2,308,009 400.200.000 ROPS (PROPERTY TAXES) 229,252 180,000 179,333 401.000.000 TAXES-UNSECURED CURRENT 97,384 83,000 90,000 402.000.000 TAXES-PRIOR YEAR 5,579 1,000 1,000
403.000.000 TAXES-SUPPLEMENTAL 45,451 24,044 24,044
404.000.000 TAXES-REAL PROPERTY TRANSFER 53,584 43,000 43,000 410.000.000 SALES & USE TAX 8,712,920 7,653,887 8,852,857 413.000.000 MOTOR VEHICLE IN-LIEU TAX 17,922 18,000 30,000 417.000.000 HOMEOWNER'S EXEMPTION 13,880 7,000 7,000
424.000.707 CORONAVIRUS RELIEF FUNDS 301,715 - -
430.000.000 FRANCHISE FEE-CABLE TV 132,713 78,000 112,392 430.100.000 FRANCHISE FEE-CAL WATER 121,151 120,000 120,000 431.000.000 FRANCHISE FEE-SKF 165,745 165,000 170,000
432.000.000 FRANCHISE FEE-PGE 154,811 153,492 165,000
432.050.000 FRANCHISE FEE-SO CAL GAS 7,691 6,000 9,000
434.000.000 FRANCHISE FEE-GARB RESIDENTIAL 221,829 226,611 226,611 434.010.000 FRANCHISE FEE-GARB COMMERCIAL 201,964 185,509 185,509 434.020.000 FRANCHISE FEE-GARB EDUCATION 5,949 5,600 5,600 434.030.000 FRANCHISE FEE-ADMIN FEE 9,263 8,900 8,900
435.000.000 TRANSIENT OCCUPANCY TAX 397,277 347,907 506,788 440.000.000 BUSINESS LICENSE-TAX 85,464 83,702 60,000
440.200.000 BUSINESS LICENSE-ADMIN FEE 19,739 20,020 12,250 440.300.000 BUSINESS LICENSE-ADA FEE 6 - 0
448.000.000 YARD SALE PERMITS 7,172 5,500 14,000
455.200.000 BICYCLE LICENSE 3 - 0
470.200.000 INTEREST INCOME 57,724 60,000 60,000
472.015.000 CELL TOWER RENTAL 20,963 19,350 20,000
475.200.000 CAL WATER REIMBURSEMENT 3,530 1,000 1,000
482.010.000 MISCELLANEOUS REVENUE 50,852 11,000 5,500
490.220.000 OPERATING TRANSFERS IN 1,775,000 1,292,316 2,661,966 Total Revenues 16,524,098 14,706,782 17,424,299
Expenditures
Dept: 0000
791.000.000 TRANSFER OUT 48,247 86,977 86,977
Total Expenditures 48,247 86,977 86,977
Grand Total: 16,475,851 14,619,805 17,337,322
Requested Budget Fiscal Year 2022-23
Dept: 0000
9 June 20, 2022 Council Packet 191
City Council
Mission
The mission of the City Council is to guide and direct the policies of the City, provide strong community leadership in the public interest of Selma, and be responsible and responsive to the citizens who elected them.

Services
 Review and approve the annual budget.
 Establish policies and regulations.
 Establish long- and short-term objectives and priorities.  Communicate policies and programs to residents.
 Respond to constituent needs and complaints.
 Represent the community to other levels of government.  Appoint and evaluate performance of City Manager and City Attorney.

Accomplishments for FY 2021-2022
 Supported public safety in filling positions and making equipment and capital investments in the Police and Fire Departments.
 Supported growth and development by allocating ARPA funds to critical infrastructure projects
 Approved development projects, programs, and grants to increase development and property values in Selma and encourage business opportunities.  Re-affirmed Council priorities and provided direction for budget development.  Hired permanent City Manager and approved re-organization of City executive management, including Deputy City Manager positions.
 Approved investments in infrastructure, personnel, and other critical needs of the City.

Objectives for FY 2022-2023
 Continue to support Staff in critical projects of benefit to the Selma community  Continue to develop policies that enhance the financial strength, development and quality of life of the City.
 Continue to engage citizens and other legislators in order to respond to the needs of the community and further the public interest in Selma.
10 June 20, 2022 Council Packet 192
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Expenditures
Dept: 1100 CITY COUNCIL
500.120.000 SALARIES-PART TIME 18,041 18,000 18,000
510.210.000 FICA 1,136 1,138 1,138
510.215.000 MEDICARE 266 265 265
510.220.000 HEALTH INSURANCE-EMPLOYER 32,797 55,800 59,400 510.225.000 LIFE INSURANCE 1,096 1,475 1,475
510.230.000 UNEMPLOYMENT INSURANCE - 92 92
510.236.000 CELL PHONE STIPEND 422 360 360
600.120.000 POSTAGE 87 - -
600.210.000 PUBLICATIONS - - -
600.250.000 SUPPLIES 7,398 500 500
600.300.000 UNIFORM EXPENSE - 1,125 1,125
600.400.000 PROFESSIONAL SERVICES 112 38,500 38,500
610.900.000 MEMBERSHIP & DUES 9,120 11,750 11,750
610.920.000 TRAVEL, CONFERENCE & MEETING (552) 10,000 10,000 620.200.000 BUILDING-INTERNAL CHARGE 9,408 13,318 16,641 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 1,464 1,359 1,554 620.600.000 DATA PROCESSING-INTERNAL CHARG - 14,559 18,768 Total Expenditures 80,795 168,241 179,568
Grand Total: (80,795) (168,241) (179,568)
Requested Budget Fiscal Year 2022-23
Dept: 1100 CITY COUNCIL
11 June 20, 2022 Council Packet 193
City Attorney
Mission
To act as the City’s legal advisor and representative in all matters, including in-court representation, affecting the City, it’s officials or employees in a manner that best advances the goals, objectives, purposes and policies established or authorized by the City Council of the City of Selma, consistent with applicable standards of ethical and professional behavior, as prescribed by law.

Services
 Attendance at all City Council and Planning Commission meetings.  Develop review and approve all staff reports, resolutions, ordinances, contracts, transactional and other legal documents provided to Council or any city Commission or affecting the City of Selma’s legal relations with others.  Provide legal advice, services or legal representation to City Council, City officials and employees in matters affecting the City of Selma and monitor legal matters affecting the city assigned to outside legal counsel.

Accomplishments for FY 2021-2022
 Provided advice and guidance in connection with actions taken by City Council and City Commissions.
 Assisted City Staff in development of resolutions, ordinances and other actions taken taken by the City Council or Commission members and advised City officials and employees on legal matters effecting the City of Selma.

Objectives for FY 2022-2023
 Continuously provide advice and assistance to and representation of City officials and employees with respect to resolutions, ordinances or other actions taken by City Council or a City Commission, develop or assist in development of contracts and transactional documents and other legal documents affecting the City of Selma. 12 June 20, 2022 Council Packet 194
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 1200 CITY ATTORNEY
475.000.000 REIMBURSEMENTS 5,104 - -
Total Revenues 5,104 - -
Expenditures
Dept: 1200 CITY ATTORNEY
600.400.100 LEGAL FEES 238,648 200,000 200,000
Total Expenditures 238,648 200,000 200,000
Grand Total: (233,544) (200,000) (200,000)
Requested Budget Fiscal Year 2022-23
Dept: 1200 CITY ATTORNEY
13 June 20, 2022 Council Packet 195
Administration Department
Organization Chart

Information Technology
(Consultant)
City Manager City Clerk/Public
Information Officer (1)
Deputy City
Manager – Administrative
Services (1)
Clerical Assistant II (1)
Human Resources (1)
Human Resources
Technician (1)
Executive Assistant to
the City Manager (1)
14 June 20, 2022 Council Packet 196
City Manager
Mission
The City Manager reports to the City Council and is responsible for the day-to-day operations of the City. The City Manager provides the Council with recommendations for sound policy and decision-making. The City Manager executes the policies adopted by the Council and ensures that all Departments work towards the goals established by the Council.

Services
 Ensures the policies and priorities adopted by the City Council are implemented through City-wide strategic planning and budget development
 Provide leadership, direction and support to City staff and consultants to further the objectives of the City and provide high-quality service  Make the office of the City Manager accessible to citizens and employees Accomplishments for FY 2021-2022
 Conducted thorough assessment of City operations and analysis of opportunities and areas for improvement
 Through the budget process, aligned available resources with organizational needs and Council priorities
 Re-organized various departments, including establishing a Deputy City Manager over Development Services, thereby placing a higher emphasis on growth and development opportunities
 Along with Executive Team, led COVID-19 response team and City activities to address impacts of pandemic
 Began the process of obtaining funding from a variety of sources for the City’s many infrastructure needs
 Began process of evaluating the City’s compensation structure to ensure a competitive employee retention and recruitment strategy
Objectives for FY 2022-2023
 Continue to develop effective communication with all members of the City Council  Working in coordination with Directors and Managers, improve the operational capabilities of the City, foster professional development of staff, and implement Council priorities
 Develop a pipeline of high-performing employees and recruits ready to step into key leadership positions
 Ensure continual compliance with City’s established policies and recommend new and updated policies to the City Council when appropriate or required by law 15 June 20, 2022 Council Packet 197
 Continue to identify economic development opportunities to raise the City of Selma’s profile regionally and statewide.
 Develop a fiscally responsible annual budget that reflects Council’s priorities and provides for operational efficiency, transparency and accountability.  Establish and maintain positive and professional relationships with developers, regional partners and consultants to encourage and facilitate development. 16 June 20, 2022 Council Packet 198
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Expenditures
Dept: 1300 CITY MANAGER
500.110.000 SALARIES-FULL TIME 179,756 241,632 401,711
500.135.000 SAL S/L INCENT & VAC CASH OUT 66,617 - -
500.150.000 DEFERRED COMPENSATION 12,173 5,004 10,008
510.210.000 FICA 10,900 11,554 25,992
510.215.000 MEDICARE 3,627 2,702 6,078
510.220.000 HEALTH INSURANCE-EMPLOYER 17,110 9,300 19,800 510.225.000 LIFE INSURANCE 298 148 295
510.230.000 UNEMPLOYMENT INSURANCE 600 932 2,096
510.236.000 CELL PHONE STIPEND 1,285 750 1,500
510.237.000 CAR ALLOWANCE 5,140 3,000 6,000
520.310.000 PERS-EMPLOYER 60,477 57,183 72,411
600.250.000 SUPPLIES 198 - -
600.400.000 PROFESSIONAL SERVICES 4,962 101,000 135,000 610.900.000 MEMBERSHIP & DUES - 1,000 1,000
610.920.000 TRAVEL, CONFERENCE & MEETING (285) 5,000 5,000 610.xxx.xxx EMPLOYEE APPRECIATION - - 5,000
610.XXX.XXX SPECIAL DEPARTMENTAL EXPENSE - - 2,500
620.200.000 BUILDING-INTERNAL CHARGE 1,884 2,664 3,328
620.300.000 INSURANCE-INTERNAL CHARGE 35,112 31,224 40,537 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 288 272 311
620.600.000 DATA PROCESSING-INTERNAL CHARG 3,528 4,368 5,631 Total Expenditures 403,670 477,733 744,198
Grand Total: (403,670) (477,733) (744,198)
Requested Budget Fiscal Year 2022-23
Dept: 1300 CITY MANAGER
17 June 20, 2022 Council Packet 199
Human Resources
Mission
The Department’s mission is to recruit, develop, and retain a diverse, well-qualified, and professional workforce that reflects the high standards of the City and to provide excellent customer service to City departments.

Services
 Employee and Labor Relations
 Recruitment
 Benefits Administration
 Employee Development
 Risk Management
Accomplishments for FY 2021-2022
 Assisted with successful negotiations with four labor groups.  Developed and facilitated the implementation of numerous new policies during the pandemic.
 Continued to recruit and retain a diverse workforce to meet the needs of the City.  Continue talent development and providing timely performance management by providing resources and support to Department Heads.
 Continue to build relationships with Department Heads and Management to improve employee satisfaction.

Objectives for FY 2022-2023
 To utilize technology to centralize and streamline human resources platform, such as recruitments, employee benefits, employee development and retention.  To recruit and retain a highly diverse workforce to meet the needs of the organization.  To enhance the employee experience through a culture of employee engagement, diversity and inclusion, wellness, and overall employee well-being. 18 June 20, 2022 Council Packet 200
Human Resources
Performance Measures
FY 2021 -2022
Estimated
Actuals
FY 2022-2023
Target
Average number of
days to complete
recruitment process
64 44
Percentage of new
employees completing
probationary period
80% 95%
Percentage of Turnover

Voluntary
Involuntary

13.99%

3.1%

4.55%

4.55%
19 June 20, 2022 Council Packet 201
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Expenditures
Dept: 1400 HUMAN RESOURCES
500.110.000 SALARIES-FULL TIME 75,336 96,909 132,144
500.130.000 SALARIES-OVERTIME 631 734 755
500.135.000 SAL-S/L INCENT & VAC CASH OUT - - -
500.150.000 DEFERRED COMPENSATION 2,107 2,100 2,100
510.210.000 FICA 5,035 5,434 8,593
510.215.000 MEDICARE 1,178 1,271 2,009
510.220.000 HEALTH INSURANCE-EMPLOYER 4,654 3,600 3,600 510.225.000 LIFE INSURANCE 267 266 266
510.230.000 UNEMPLOYMENT INSURANCE 204 438 693
520.310.000 PERS-EMPLOYER 5,958 6,313 24,483
600.120.000 POSTAGE 122 200 200
600.133.000 CONTINGENCY - - 259,776
600.200.000 ADVERTISING 1,780 6,000 6,000
600.250.000 SUPPLIES 314 450 450
600.400.000 PROFESSIONAL SERVICES 62,416 40,000 75,000
600.400.100 LEGAL FEES 364,652 250,000 130,000
600.424.000 EXAMS, PHYSICAL-PSYCHOLOGICAL 5,658 5,500 5,500 610.900.000 MEMBERSHIP & DUES 150 150 150
610.915.000 TRAINING & EDUCATION 300 2,000 2,000
610.920.000 TRAVEL, CONFERENCE & MEETING 671 2,000 2,000 620.200.000 BUILDING-INTERNAL CHARGE 1,884 2,664 3,328
620.300.000 INSURANCE-INTERNAL CHARGE 15,540 10,452 14,285 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 288 272 311
620.600.000 DATA PROCESSING-INTERNAL CHARG 3,528 2,912 3,754 700.250.000 EQUIPMENT - SOFTWARE - 25,000 230,000
Total Expenditures 552,673 464,665 907,396
Grand Total: (552,673) (464,665) (907,396)
Requested Budget Fiscal Year 2022-23
Dept: 1400 HUMAN RESOURCES
20 June 20, 2022 Council Packet 202
Economic Development
Mission
The mission of the Economic Development Division is to improve the local economy and quality of life in Selma through programs and partnerships that support business development, community development and workforce development.

Services
 Coordinate project development across City departments.  Provide supportive business services including site selection, business recruitment, and business retention.
 Maintain data & materials promoting development in Selma.  Maximize effectiveness through partnerships including the Fresno County Economic Development Corporation (EDC), Five Cities Economic Development Authority, Selma Chamber of Commerce, Fresno County Office of Tourism, U.S. Small Business Administration, State Employment Development Department, the Governor’s Office for Business and Economic Development, and California Association for Local Economic Development (CALED).

Accomplishments for FY 2021-2022
 Major business retention effort in response to the pandemic including two rounds of business grants for a total of $225,000.
 Distribution of PPE, resources and information to residents and businesses.  Supported the facilitation between the Fresno County Department of Public Health and others to establish COVID testing and vaccination sites.  Continued implementation of the #CoverUpToOpenUp marketing campaign for public health awareness and business support.
 Development and implementation of the Downtown Façade Improvement Revolving Loan.
 Launched Downtown Business Improvement District (BID) formulation process  Focus on grant completion including:
o Local Early Action Planning (LEAP)
o SB2
o USDA Rural Business Development Grant feasibility study of a Business Improvement District for Downtown
o CDBG-CV1
o Active Transportation Program grants
o Community Power Resiliency Allocation Program
21 June 20, 2022 Council Packet 203
Economic Development
o Other department specific grants both COVID and non-COVID related.

Objectives for FY 2022-2023
 Complete establishment and implementation of the Downtown Business District (BID).  Continue work on coordinating downtown zoning overlay district to allow for housing and mixed-use projects.
 Increase support to the Downtown Business District.
 Attract new businesses to existing vacant properties throughout the community.  Evaluate needs of Selma Business Community and promote incentives to support their expansion and attraction of new businesses.
 Continue to facilitate development projects and funding opportunities.  Increase marketing and visibility of the city to potential investors.  Assist in facilitation of key development projects, which may include substantial grant applications.

*Numerous factors, beyond the control of City programs and services impact the overall wellness of the economy.

Performance
Measures
FY 2021-2022 Estimated
Actuals FY 2022-2023 Target
Annual Sales Tax
Revenue* 9,385,000 8,381,037
Annual Transit
Occupancy Tax* 456,753 554,183
Annual Secured
Property Tax* 1,868,830 1,934,413
22 June 20, 2022 Council Packet 204
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Dept: 1500 ECONOMIC DEVELOPMENT
Revenues
Dept: 1500 ECONOMIC DEVELOPMENT
424.000.000 GRANTS REVENUE 5,800 - -
490.220.000 TRANSFER IN - - 10,000
Total Revenues 5,800 0 10,000
Expenditures
Dept: 1500 ECONOMIC DEVELOPMENT
500.110.000 SALARIES-FULL TIME 54,478 66,344 68,332
500.130.000 SALARIES-OVERTIME 1,058 1,196 1,232
500.150.000 DEFERRED COMPENSATION 2,019 2,100 2,100
510.210.000 FICA 3,561 4,362 4,488
510.215.000 MEDICARE 833 1,020 1,050
510.220.000 HEALTH INSURANCE-EMPLOYER 8,176 18,600 19,800 510.225.000 LIFE INSURANCE 267 266 266
510.230.000 UNEMPLOYMENT INSURANCE 146 352 362
510.236.000 CELL PHONE STIPEND 784 720 720
520.310.000 PERS-EMPLOYER 4,347 5,185 17,042
600.215.000 PROMOTIONAL PUB ED 100 1,000 2,550
600.216.000 COVID-19 BUSINESS RELIEF GRANT 225,000 0 0
600.250.000 SUPPLIES 10,186 300 100
600.400.000 PROFESSIONAL SERVICES 42,000 42,000 42,000
610.900.000 MEMBERSHIP & DUES 13,212 14,108 80,050
610.920.000 TRAVEL, CONFERENCE & MEETING 270 3,500 9,200 620.200.000 BUILDING-INTERNAL CHARGE 1,884 2,664 3,328
620.300.000 INSURANCE-INTERNAL CHARGE 11,280 10,452 12,220 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 288 272 311
620.600.000 DATA PROCESSING-INTERNAL CHARG 3,528 4,368 5,631 Total Expenditures 383,415 178,809 270,781
Grand Total: (383,415) (178,809) (270,781)
Requested Budget Fiscal Year 2022-23
Dept: 1500 ECONOMIC DEVELOPMENT
23 June 20, 2022 Council Packet 205
Finance Department
Organization Chart
Director of Finance / Treasurer
Senior Accountant (1)
Accountant (1)
Account Clerk II (1) Accounting Technician
(1)
Management Analyst
(Grants / Contracts)
Director of Finance / Treasurer
24 June 20, 2022 Council Packet 206
Finance
Mission
The mission of the Finance Department is to be committed to providing timely, accurate, clear and complete financial information to support other city departments, council, and the community.

Services
 Develop and monitor fiscal policy.
 Record, track, and reconcile financial information.
 Produce financial reports for committees, departments, and other government organizations.

Accomplishments for FY 2021-2022
 Completed multiple State and Local financial reports in a timely manner  Completed Grant Financial reports
 Completed the fiscal year 2020-2021 Financial Audit
 Completed preparation of the fiscal year 2022-2023 operating budget  Adopted and implemented the User Fee Study
Objectives for FY 2022-2023
 Update Purchasing Policy to comply with Federal Uniform Guidance  Perform random Transient Occupancy Tax audits to multiple locations  Issue Request for Proposal for new independent auditor  Continue to train staff and update finance department policies and procedures  Procure and begin implementation of new accounting software .
25 June 20, 2022 Council Packet 207
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 1600 FINANCE - GENERAL ACCOUNTING
441.000.000 ANIMAL LICENSES 596 5,500 5,500
475.000.000 REIMBURSEMENTS 6,500 0 0
481.000.000 RETURN CHECK CHARGE 125 100 100
482.010.000 MISCELLANEOUS REVENUE 15,343 50,000 30,000
Total Revenues 22,564 55,600 35,600
Expenditures
Dept: 1600 FINANCE - GENERAL ACCOUNTING
500.110.000 SALARIES-FULL TIME 183,347 308,855 346,660
500.130.000 SALARIES-OVERTIME 0 1,387 1,337
500.150.000 DEFERRED COMPENSATION 3,987 4,950 4,650
510.210.000 FICA 13,264 3,215 22,169
510.215.000 MEDICARE 2,714 3,215 5,186
510.220.000 HEALTH INSURANCE-EMPLOYER 46,420 55,800 74,250 510.225.000 LIFE INSURANCE 678 813 1,005
510.230.000 UNEMPLOYMENT INSURANCE 470 1,109 1,788
510.236.000 CELL PHONE STIPEND 883 810 1,170
510.237.000 CAR ALLOWANCE 0 3,750 3,750
520.310.000 PERS-EMPLOYER 66,603 79,589 70,380
600.100.000 OFFICE SUPPLIES 18,907 20,000 19,250
600.120.000 POSTAGE 3,688 3,200 3,800
600.131.000 BANK SERVICE FEES 38,747 25,000 25,000
600.133.000 MISCELLANEOUS EXPENSE -19,798 - -
600.200.000 ADVERTISING 9 450 -
600.201.000 BAD DEBT 0 2,000 -
600.210.000 PUBLICATIONS 60 200 -
600.250.000 SUPPLIES 1,579 1,300 2,000
600.400.000 PROFESSIONAL SERVICES 131,723 128,650 174,150 600.401.900 PEST CONTROL 1,920 1,920 1,648
610.900.000 MEMBERSHIP & DUES 15,528 31,000 30,335
610.915.000 TRAINING & EDUCATION 1,000 1,000 1,000
610.920.000 TRAVEL, CONFERENCE & MEETING 130 5,000 3,500 620.200.000 BUILDING-INTERNAL CHARGE 7,536 10,654 13,313 620.300.000 INSURANCE-INTERNAL CHARGE 39,147 38,400 56,558 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 1,176 1,087 1,243 620.600.000 DATA PROCESSING-INTERNAL CHARG 15,888 13,103 16,892 630.100.000 TELEPHONE 3,984 4,148 5,083
630.200.000 GAS & ELECTRIC 28,507 33,605 30,000
630.300.000 WATER 2,154 2,235 2,642
630.400.000 SEWER 482 502 619
630.500.000 ALARM 1,447 1,545 1,431
Total Expenditures 612,182 788,492 920,808
Grand Total: (589,617) (732,892) (885,208)
Requested Budget Fiscal Year 2022-23
Dept: 1600 FINANCE - GENERAL ACCOUNTING
26 June 20, 2022 Council Packet 208
City Clerk
Mission
The City Clerk’s Office is dedicated to providing quality service with pride and commitment to the public, City Staff, and the City Council through personal assistance and the use of information technologies. The City Clerk’s Office’ seeks to provide timely and accessible service in response to all inquiries and requests for public information and records. Coordination of elections, public records request processing, records management, and the legislative process are all key processes handled by the City Clerk’s Office.

Services
 Prepare and deliver all agendas and packets, ensuring legal requirements are met.  Keep current with legislative document processing, including but not limited to minutes, ordinances, resolutions, contracts and agreements.
 Provide requested documents to City staff and general public in a timely manner.

Accomplishments for FY 2021-2022
 Prepared and published 32 City Council agendas and packets.  Ensured that the online streaming of City Council meetings was posted accurately and in a timely fashion for the purpose of transparency and community engagement.  Continued to modify public meetings in response for COVID-19.  Coordinated the Redistricting process, post Census population updates.

Objectives for FY 2022-2023
 Respond to the diverse legislative needs of the City Council, staff, and the community in a timely and effective manner.
 Utilize updated technology to enhance access of legislative items, such as agendas, reports, ordinances, resolutions, minutes, and video streaming.  Encourage and assist with online filing of annual statements in compliance with the Fair Political Practices Commission (FPPC) requirements.
 Lead the agenda management process and records management program promoting transparency, accountability, and effective service delivery.  Maintain a public records tracking system to streamline recording, tracking, and answering public records requests.
 Coordinate the Redistricting process, post Census population updates. 27 June 20, 2022 Council Packet 209
City Clerk
Performance
Measures FY 2021-2022
Actuals
FY 2022-2023
Target
Resolutions &
Ordinances 65 50
Public
Engagement &
Transparency
90 Registered
agenda
requestors
1,000 Social
Media
Followers
100 Registered
agenda
requestors
1,200 Social
Media
Followers
28 June 20, 2022 Council Packet 210
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Expenditures
Dept: 1700 CITY CLERK
500.110.000 SALARIES-FULL TIME 107,547.43 128,901 136,383 500.120.000 SALARIES-PART TIME 16,253.21 0 0
500.130.000 SALARIES-OVERTIME 3,935.79 6,256 6,587
500.130.400 CALL BACK OT - 0 0
500.135.000 SAL-S/L INCENT & VAC CASH OUT 1,326.69 3,495 3,681 500.150.000 DEFERRED COMPENSATION 2,106.50 3,300 3,300
510.210.000 FICA 8,249.54 9,024 9,520
510.215.000 MEDICARE 1,929.40 2,111 2,226
510.220.000 HEALTH INSURANCE-EMPLOYER 4,778.32 22,200 23,400 510.225.000 LIFE INSURANCE 296.12 561 561
510.230.000 UNEMPLOYMENT INSURANCE 326.59 728 768
520.310.000 PERS-EMPLOYER 89,007.45 60,174 39,655
600.120.000 POSTAGE 8.16 0 0
600.210.000 PUBLICATIONS 4,383.16 5,000 5,000
600.215.000 PROMOTIONAL PUB ED 1,486 1,000 1,000
600.250.000 SUPPLIES 2,822 0 0
600.400.000 PROFESSIONAL SERVICES 18,289 21,000 27,000
600.470.000 SOFTWARE LICENSE AGREEMENTS 665 500 500
610.900.000 MEMBERSHIP & DUES 0 350 350
610.915.000 TRAINING & EDUCATION 0 3,000 3,000
610.920.000 TRAVEL, CONFERENCE & MEETING 0 2,000 2,000
620.200.000 BUILDING-INTERNAL CHARGE 3,768 5,327 6,656
620.300.000 INSURANCE-INTERNAL CHARGE 25,104 30,744 28,889 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 588 543 622
620.600.000 DATA PROCESSING-INTERNAL CHARG 7,068 5,823 7,507 Total Expenditures 299,939 312,037 308,606
Grand Total: (299,939) (312,037) (308,606)
Requested Budget Fiscal Year 2022-23
Dept: 1700 CITY CLERK
29 June 20, 2022 Council Packet 211
Selma Police Department
Organizational Chart
Administration
Commander (1) Commander (1)
Myron

POLICE CHIEF
Support Services Field Operations
Detective Sergeant
(1)
Detective (5)
Dispatchers (7)
Property/Evidence
Technician (1)
Records Admin.

Assistant (1)
Records Technician
(1)
Police Officer (24)
School Resource
Officer (1)
Sergeant (4)
Community Services
Officer (2)
Administrative Assistant (1)
Administrative Sergeant (1)
30 June 20, 2022 Council Packet 212
Police Support
Mission
The mission of the Selma Police Department is to serve and protect all citizens in a respectful, compassionate and professional manner while providing the utmost in human dignity in every circumstance.
 Form strong community partnerships to enhance the trust of the citizens of Selma in its Police Department.
 Promote teamwork and professional development.
 Prevent citizens from becoming crime victims, or from injury in a traffic collision.  Continually work to improve our professional performance.

Services
 Investigations
 Parole/Probation Compliance (ACT)
 Sex Offender Registry Compliance (PC290)
 Records Services
Accomplishments for FY 2021-2022
 Maintained full staffing and operations to public throughout COVID-19 pandemic  Conducted / assisted in several Multi-agency Operations  Successfully Investigated and solved multiple high profile cases  Streamlined efforts within the Operations Division to provide better all-around services to the community
 Participated in Multi-agency Detectives meetings to share local crime trends  Partnered with ATF to access NIBIN database
 Successfully completed full relocation to the New Police Department building, including all Dispatch staff
Objectives for FY 2022-2023
 Expand Investigations, POP/Gang detective position
 Participate in Multi-Agency, Parole, Probation, Warrant Operations  Enter every recovered firearm into NIBIN
31 June 20, 2022 Council Packet 213
Police Support
Performance
Measures
FY 2021-2022
Estimated Actuals
FY 2022-2023
Target
Enter of firearms
seized in NIBIN 90% 100%
Increase Alcohol
Beverage Control
(ABC) details
Bi-Monthly Detail Monthly Detail
Maintain compliance
of PC290 registrants 100% 100%
32 June 20, 2022 Council Packet 214
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 2100 POLICE SUPPORT
455.400.000 LIVE SCAN - 5,000 5,000
455.410.000 FINGERPRINT/RECORD CHECK 249 200 200
457.000.000 SUSD SRO CONTRACT - 47,350 58,785
459.100.000 REPORT CHARGES 5,670 - -
484.000.000 WITNESS FEES 550 - -
Total Revenues 6,469 52,550 63,985
Expenditures
Dept: 2100 POLICE SUPPORT
500.110.000 SALARIES-FULL TIME 360,572 815,729 705,777
500.110.100 OFFICER CHARGE 1,153 - -
500.116.000 COURT STANDBY 1,063 1,427 1,127
500.117.000 COURT APPEARANCE 750 455 1,248
500.120.000 SALARIES-PART TIME - - 4,013
500.130.000 SALARIES-OVERTIME 14,267 23,296 23,062
500.130.002 SPECIAL EVENT OT 12,240 2,576 1,955
500.130.003 GRANT HRS 1,636 - -
500.130.100 MINIMUM STAFFING OT 6,889 7,373 -
500.130.200 RANGE OT 290 2,311 3,364
500.130.300 TRAINING OT 2,718 6,223 3,364
500.130.400 CALL BACK OT 7,460 19,658 18,908
500.130.500 HOLD OVER OT 19,724 9,554 6,154
500.134.000 HOLIDAY PAY 10,551 25,367 18,934
500.135.000 SAL-S/L INCENT & VAC CASH OUT 5,969 8,947 14,776 500.150.000 DEFERRED COMPENSATION 7,362 11,550 10,000
510.210.000 FICA 27,033 58,363 51,700
510.215.000 MEDICARE 6,322 13,650 12,091
510.220.000 HEALTH INSURANCE-EMPLOYER 125,265 269,700 173,700 510.225.000 LIFE INSURANCE 1,615 3,816 2,320
510.230.000 UNEMPLOYMENT INSURANCE 1,036 4,707 4,168
510.235.000 UNIFORM ALLOWANCE 5,598 8,100 7,870
510.236.000 CELL PHONE STIPEND 2,773 3,240 4,200
520.310.000 PERS-EMPLOYER 162,666 261,045 211,681
600.120.000 POSTAGE 2,457 2,500 2,500
600.210.000 PUBLICATIONS 579 - -
600.250.000 SUPPLIES 14,672 20,000 20,150
600.252.000 GASOLINE & DIESEL 3,145 (1) -
600.300.000 UNIFORM EXPENSE - 1,000 1,000
600.350.000 PAGER, RADIOS, ETC 27,101 - -
600.400.000 PROFESSIONAL SERVICES 69,471 73,435 84,070
600.401.900 PEST CONTROL 180 180 180
600.475.000 MAINTENANCE AGREEMENTS 8,308 47,000 47,000
610.900.000 MEMBERSHIP & DUES 150 1,500 1,500
610.910.000 TRAINING-POST 1,502 10,000 10,000
610.915.000 TRAINING & EDUCATION - 2,000 2,000
610.920.000 TRAVEL, CONFERENCE & MEETING 6 2,000 2,000
620.100.000 FLEET-INTERNAL CHARGE 34,401 29,405 40,564
620.200.000 BUILDING-INTERNAL CHARGE 18,172 34,050 48,003 620.300.000 INSURANCE-INTERNAL CHARGE 168,255 93,047 193,613 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 4,687 4,619 5,284 620.600.000 DATA PROCESSING-INTERNAL CHARG 61,512 29,117 37,537 630.100.000 TELEPHONE 10,236 9,041 11,408
630.200.000 GAS & ELECTRIC 25,273 28,589 32,330
630.300.000 WATER 1,515 1,507 1,502
630.400.000 SEWER 241 251 561
630.500.000 ALARM 282 301 252
Total Expenditures 1,237,099 1,946,628 1,821,866
Grand Total: (1,230,630) (1,894,078) (1,757,881)
Requested Budget Fiscal Year 2022-23
Dept: 2100 POLICE SUPPORT
33 June 20, 2022 Council Packet 215
Police Field Operations
Mission
The mission of the Selma Police Department is to serve and protect all citizens in a respectful, compassionate and professional manner while providing the utmost in human dignity in every circumstance.
 Form strong community partnerships to enhance the trust of the citizens of Selma in its Police Department.
 Promote teamwork and professional performance.
 Prevent citizens from becoming crime victims, or from injury in a traffic collision.  Continually work to improve our professional performance.

Services
 Proactive Patrol/Traffic Enforcement to ensure safety and prevent crime.  Response to 911 & non-emergency calls for service.
 Crime Prevention/Neighborhood Watch Program/Business Watch.  Gang Prevention/Minor Tobacco and Alcohol Enforcement and Prevention.  Contract Policing Program to promote safe and orderly community events.  Partnership with Selma School District through a School Resource Officer.

Accomplishments for FY 2021-2021
 Increased numbers of officers for each shift from three to five.  Added a third Detective to Investigations to support patrol services.  Responded to approximately 23,864 calls for service.
 Was awarded over $100,000 in grants to support police operations in cost savings for the department.
 Instituted Active Neighborhood Watch Program.
 Active Police Officer and Safety Dispatcher Recruiting.  Created Homeless Task Force.
 Created Strong Partnership with Kings View to provide Mental Health Services to the Community.

Objectives for FY 2022-2023
 Deploy law enforcement resources in the most efficient and effective manner.  Reduce Part 1 crimes (2,895)
 Conduct Community Oriented Policing events to build trust with the community.  Gang eradication through extensive, proactive, multi-agency interaction and collaboration.
 Enhance DUI and traffic enforcement.
34 June 20, 2022 Council Packet 216
 Operate the communications center at the new Police Department at 100% capacity.  Fill all sworn Police Officer vacancies.
 Conduct Active Shooter Awareness for the Selma Unified School District and Community at large.

Police Field Operations
Performance
Measures
FY 2021-2021
Estimated
Actuals
FY 2022-2023
Target
Reduce Part 1
Crimes N/A 10% reduction
Community
Oriented Events N/A
1 Community
Forum & 1
Neighborhood
Watch Meeting
per Policing
District
Enforcement
Details N/A
- 2 Gang
Enforcement
-2 Traffic
Enforcement
Details
- 1 Vehicle
Abatement
Detail
35 June 20, 2022 Council Packet 217
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 2200 POLICE FIELD OPERATIONS
455.300.000 DUI-ACCIDENT/INCIDENT INVEST'N 4,340 9,000 9,000 455.320.000 TOWING FEES 12,520 15,000 15,000
455.550.000 SPECIAL EVENT 160 6,000 6,000
455.610.000 MISC VEHICLE INSPECT. 2,070 3,000 3,000
455.620.000 VEHICLE RELEASE PROCESSING 4,730 8,000 8,000 455.640.000 VEHICLE STORAGE FEE 25,364 18,000 18,000
461.000.000 COURT FINES 32,334 30,000 30,000
462.000.000 PARKING FINES 2,664 3,000 3,000
463.000.000 CIVIL COURT FINES 100 0-1 -
464.000.000 ADMIN CITATIONS 6,150 5,000 5,000
475.000.000 REIMBURSEMENTS 184,564 1,000 59,785
475.100.000 P.O.S.T. REIMBURSEMENTS 896 9,000 15,000
475.300.000 ACT PROGRAM REIMBURSEMENT - - -
424.000.000 GRANT REVENUE - - 72,000
482.010.000 MISCELLANEOUS REVENUE 10,000 - -
490.220.000 OPERATING TRANSFERS IN 664,092 782,144 952,878 Total Revenues 949,984 889,144 1,196,663
Expenditures
Dept: 2200 POLICE FIELD OPERATIONS
500.110.000 SALARIES-FULL TIME 1,843,588 1,771,996 2,300,613 500.110.100 OFFICER IN CHARGE 959 962 1,532
500.116.000 COURT STANDBY 28,260 15,100 17,312
500.117.000 COURT APPEARANCE 6,459 8,315 10,478
500.120.000 SALARIES-PART TIME 1,043 - 42,331
500.130.000 SALARIES-OVERTIME 77,971 69,047 114,253
500.130.002 SPECIAL EVENT OT 42,239 9,751 13,819
500.130.003 GRANT HRS 14,075 - -
500.130.100 MINIMUM STAFFING OT 14,504 23,023 31,322
500.130.200 RANGE OT 6,181 19,936 23,429
500.130.300 TRAINING OT 5,608 16,745 22,346
500.130.400 CALL BACK OT 5,531 28,014 37,656
500.130.500 HOLD OVER OT 46,146 28,242 37,811
500.130.600 ON CALL - 1,000 4,000
500.134.000 HOLIDAY PAY 83,697 65,151 89,724
500.135.000 SAL-S/L INCENT & VAC CASH OUT 79,045 19,804 23,610 500.150.000 DEFERRED COMPENSATION 17,403 18,300 21,900
500.170.000 WORKERS COMPENSATION 5,754 - -
510.210.000 FICA 138,010 130,184 173,602
510.215.000 MEDICARE 32,277 30,446 40,602
510.220.000 HEALTH INSURANCE-EMPLOYER 492,360 539,400 730,950 510.225.000 LIFE INSURANCE 6,997 6,647 8,697
510.230.000 UNEMPLOYMENT INSURANCE 5,343 10,499 13,998
510.235.000 UNIFORM ALLOWANCE 29,646 28,400 33,637
510.236.000 CELL PHONE STIPEND 2,889 4,320 4,320
510.238.000 PHYS FIT REIMBURSEMENT - -
520.310.000 PERS-EMPLOYER 462,371 443,043 791,495
600.120.000 POSTAGE 652 500 500
600.250.000 SUPPLIES 52,376 61,100 65,000
600.251.000 INVESTIGATIVE SERVICES EXPENSE 102 2,000 2,000 600.257.000 GASOLINE & DIESEL - - -
600.300.000 UNIFORM EXPENSE 1,035 2,250 2,250
600.350.000 PAGER, RADIOS, ETC 524 5,000 5,000
600.375.000 EQUIPMENT REPAIRS 149 1,000 1,000
600.400.000 PROFESSIONAL SERVICES 123,454 169,168 141,733 600.400.500 LAB SERVICES 2,073 5,000 5,000
600.400.700 ANIMAL CARE COSTS 239 2,500 2,500
600.401.900 PEST CONTROL 180 180 180
600.475.000 MAINTENANCE AGREEMENTS 8,234 - -
610.900.000 MEMBERSHIP & DUES 3,072 2,500 2,500
610.910.000 TRAINING-POST 10,706 10,000 15,000
610.915.000 TRAINING & EDUCATION 3,883 15,000 15,000
610.920.000 TRAVEL, CONFERENCE & MEETING - - -
620.100.000 FLEET-INTERNAL CHARGE 237,576 229,358 316,396 620.200.000 BUILDING-INTERNAL CHARGE 19,308 34,050 48,003 620.300.000 INSURANCE-INTERNAL CHARGE 340,307 424,125 429,451 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 8,208 7,880 9,013 620.600.000 DATA PROCESSING-INTERNAL CHARG 90,064 103,367 133,256 630.100.000 TELEPHONE 23,398 25,133 23,253
630.200.000 GAS & ELECTRIC 25,273 28,589 32,330
630.300.000 WATER 1,515 1,507 1,502
630.400.000 SEWER 241 251 561
630.500.000 ALARM 282 301 252
630.700.000 INTERNET 845 - 883
700.200.000 EQUIPMENT - - 213,686
700.400.000 LEASE PURCHASE DEBT PAYMENT 105,369 105,370 105,370 Total Expenditures 4,507,421 4,524,454 6,161,057
Grand Total: (3,557,437) (3,635,310) (4,964,394)
Requested Budget Fiscal Year 2022-23
Dept: 2200 POLICE FIELD OPERATIONS
36 June 20, 2022 Council Packet 218
Police Administration
Mission
The mission of the Selma Police Department is to serve and protect all citizens in a respectful, compassionate and professional manner while providing the utmost in human dignity in every circumstance.
 Form strong community partnerships to enhance the trust of the citizens of Selma in its Police Department.
 Promote teamwork and professional development.
 Prevent citizens from becoming crime victims, or from injury in a traffic collision.  Continually work to improve our professional performance.

Services
 Direct Department Operations.
 Promote community engagement and safety.
 Provide support services at special events for safe and orderly community events.

Accomplishments for FY 2021-2022
 Ninety percent moved into new Police Department.
 Hired eight (8) Police Officers.
 Hired one (1) Community Services Officer.
 Hired three (3) Safety Dispatchers.
 Hired nine (9) Temporary Dispatchers.
 Promoted one (1) Detective.
 Participated in several community events (National Night Out, Neighborhood Watch, BBBNL, etc.)
Objectives for FY 2022 -2023
 Increase community engagement.
 Reduce Part 1 crimes.
 Fill all sworn and non-sworn vacancies.
 Full-time Homeless Task Force Officer.
 Partner with non-profit organizations (Marjorie Mason Center, Kings View and Fresno County Victim Services).
37 June 20, 2022 Council Packet 219
Performance
Measures
FY 2021-2022
Estimated
Actuals
FY 2022-2023
Target
Sworn Personnel 8
Recruit 12-20
new
personnel
Volunteer
Programs N/A Recruit 4-8 VIPs
Victim/Mental
Services Bi-Annual
Meet
quarterly with
mental health
and victim
services
professionals
38 June 20, 2022 Council Packet 220
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Expenditures
Dept: 2300 POLICE ADMINISTRATION
500.110.000 SALARIES-FULL TIME 104,807 135,333 186,384
500.135.000 SAL-S/L INCENT & VAC CASH OUT 0 0 0
500.150.000 DEFERRED COMPENSATION 0 0 2,100
510.210.000 FICA 6,428 6,948 11,746
510.215.000 MEDICARE 1,503 1,625 2,747
510.220.000 HEALTH INSURANCE-EMPLOYER 19,587 18,600 39,600 510.225.000 LIFE INSURANCE 267 266 532
510.230.000 UNEMPLOYMENT INSURANCE 267 560 947
510.235.000 UNIFORM ALLOWANCE 917 1,000 1,000
510.236.000 CELL PHONE STIPEND 1,046 960 960
520.310.000 PERS-EMPLOYER 14,073 14,995 49,624
600.215.000 PROMOTIONAL PUB ED 1,719 1,000 1,000
600.250.000 SUPPLIES 379 1,000 1,000
600.400.000 PROFESSIONAL SERVICES 9,320 25,000 25,000
610.900.000 MEMBERSHIP & DUES 150 0 0
610.915.000 TRAINING & EDUCATION 1,091 5,000 5,000
610.920.000 TRAVEL, CONFERENCE & MEETING 1,219 2,000 2,000 620.100.000 FLEET-INTERNAL CHARGE 6,096 5,881 8,113
620.200.000 BUILDING-INTERNAL CHARGE 4,296 7,567 10,667 620.300.000 INSURANCE-INTERNAL CHARGE 31,728 17,376 22,722 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 588 543 622
620.600.000 DATA PROCESSING-INTERNAL CHARG 5,292 4,368 5,631 700.200.000 EQUIPMENT 0 0 0
Total Expenditures 210,772 250,022 377,395
Grand Total: (210,772) (250,022) (377,395)
Requested Budget Fiscal Year 2022-23
Dept: 2300 POLICE ADMINISTRATION
39 June 20, 2022 Council Packet 221
Fire Department
Organization Chart
Administrative
Services
Fire Chief
Operations
Fire Captain (6)
Fire Engineer (9)
Fire Fighter (6)
PT Dept. Secretary (1)
Administrative Assist (1)
Prevention
Fire Marshall (1)
Division
Chief (2)
EMS
Paramedic (8)
EMT (9)
Per Diem Staff
40 June 20, 2022 Council Packet 222
Fire Administration
Mission
The Selma Fire Department is committed to providing the highest level of public service to the citizens of Selma and our surrounding communities. We do so by taking an allhazards approach while protecting life, property, and the environment as we maintain a continuous pursuit of excellence in our profession.

Services
 Fire Administration includes Command Staff (Fire Chief and Division Chiefs).  Conducts Administrative tasks for collection of revenue.  Establishes Internal Goals and Objectives for the Department Accomplishments for FY 2021-2022
 Established a second Division Chief position.
 Hired 4 Firefighters.
 Promoted 4 Engineers.
 Established a full-time Administrative Assistant position.  Purchased property for a new fire station.

Objectives for FY 2022-2023
 Continue to establish succession planning.
 Establish a 6-person minimum staffing.
 Begin the design phase for the new fire station.
41 June 20, 2022 Council Packet 223
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 2500 FIRE ADMINISTRATION
452.320.000 FIRST RESPONDER FEE 1,166 1,500 1,500
459.100.000 REPORT CHARGES 90 0 0
459.400.000 FALSE ALARM 516 1,000 1,000
475.000.000 REIMBURSEMENTS 0 0 4,227
482.040.000 STRUCTURE DEMOLITION 445 0 0
Total Revenues 2,217 2,500 6,727
Expenditures
Dept: 2500 FIRE ADMINISTRATION
500.110.000 SALARIES-FULL TIME 86,195 101,179 137,250
500.120.000 SALARIES-PART TIME 18,988 13,824 14,688
500.135.000 SAL-S/L INCENT & VAC CASH OUT 552 0 536
500.150.000 DEFERRED COMPENSATION 1,580 1,875 2,400
510.210.000 FICA 6,644 7,280 9,767
510.215.000 MEDICARE 1,554 1,702 2,284
510.220.000 HEALTH INSURANCE-EMPLOYER 12,771 18,600 14,850 510.225.000 LIFE INSURANCE 244 310 375
510.230.000 UNEMPLOYMENT INSURANCE 271 587 787
510.235.000 UNIFORM ALLOWANCE 764 750 1,000
510.236.000 CELL PHONE STIPEND 588 540 840
520.310.000 PERS-EMPLOYER 25,963 36,181 50,687
600.120.000 POSTAGE 18 50 50
600.250.000 SUPPLIES 2,039 1,000 0
600.300.000 UNIFORM EXPENSE 4,327 2,500 2,500
600.375.000 EQUIPMENT REPAIRS 0 0 0
600.400.000 PROFESSIONAL SERVICES 8,689 8,169 8,454
600.401.900 PEST CONTROL 120 120 120
600.402.000 DISPATCHING SERVICES 15,938 15,938 26,246
610.900.000 MEMBERSHIP & DUES 75 1,000 1,000
610.915.000 TRAINING & EDUCATION 3,000 0
610.917.000 MEDIC CERTIFICATION 1,058 1,000 1,000
610.920.000 TRAVEL, CONFERENCE & MEETING 65 2,000 2,000 620.100.000 FLEET-INTERNAL CHARGE 6,096 5,881 8,113
620.200.000 BUILDING-INTERNAL CHARGE 19,896 24,680 38,347 620.300.000 INSURANCE-INTERNAL CHARGE 17,112 18,708 22,310 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 588 543 622
620.600.000 DATA PROCESSING-INTERNAL CHARG 26,484 8,735 11,261 630.100.000 TELEPHONE 5,484 5,225 7,152
630.200.000 GAS & ELECTRIC 4,832 5,642 4,797
630.300.000 WATER 1,030 976 884
630.400.000 SEWER 241 251 281
630.500.000 ALARM 604 634 525
700.400.000 LEASE PURCHASE DEBT PAYMENT 59,533 59,533 59,533 Total Expenditures 330,341 348,413 430,657
Grand Total: (328,124) (345,913) (423,930)
Requested Budget Fiscal Year 2022-23
Dept: 2500 FIRE ADMINISTRATION
42 June 20, 2022 Council Packet 224
Fire Operations
Mission
The Selma Fire Department is committed to providing the highest level of public service to the citizens of Selma and our surrounding communities. We do so by taking an allhazards approach while protecting life, property, and the environment as we maintain a continuous pursuit of excellence in our profession.

Services
 Fire Protection
 ALS Engine Response
 Special Hazard Response
 Public Education
 Business Inspection
Accomplishments for FY 2021-2022
 Placed a new ladder truck into service.
 Responded to multiple wildland incidents.
 Conducted 2 inter-agency live burns.
 Provided training opportunities to department members.

Objectives for FY 2022-2023
 Continue to provide training opportunities to all members.  Strive to meet response standards.
 Continue response to wildland incidents.
 Enhance auto-aid agreements with partner agencies.
43 June 20, 2022 Council Packet 225
Fire Operations
Performance
Measures
FY 2021-2022
Estimated Actuals
FY 2022-2023
Target
Training Hours 240 per Firefighter 240 per Firefighter
minimum
Incident Response 2,329 2,350
Wildland Responses 15 As Needed
Multi-Agency
Training 10 12
44 June 20, 2022 Council Packet 226
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 2525 FIRE OPERATIONS
475.000.000 REIMBURSEMENTS 4100 - -
482.010.000 MISCELLANEOUS REVENUE 100,066 100,000 100,000 490.220.000 OPERATING TRANSFERS IN 635,908 617,856 896,197 Total Revenues 740,074 717,856 996,197
Expenditures
Dept: 2525 FIRE OPERATIONS
500.110.000 SALARIES-FULL TIME 1,117,379 1,346,966 1,376,541 500.110.100 OFFICER IN CHARGE 127 0 0
500.110.200 FLSA 48,475 67,904 72,005
500.130.000 SALARIES-OVERTIME 70,938 40,640 147,695
500.130.002 SPECIAL EVENT OT 540,216 0 0
500.130.102 SPECIAL EVENT REIM. -578,755 0 0
500.130.300 TRAINING OT 524 10,983 24,131
500.130.400 CALL BACK OT 618 0 0
500.134.000 HOLIDAY PAY 117,064 119,508 126,730
500.135.000 SAL-S/L INCENT & VAC CASH OUT 26,727 17,527 37,493 500.150.000 DEFERRED COMPENSATION 17,840 19,650 23,250
500.170.000 WORKERS COMPENSATION 27,806 0 0
510.210.000 FICA 116,675 96,430 112,778
510.215.000 MEDICARE 27,817 22,553 26,376
510.220.000 HEALTH INSURANCE-EMPLOYER 252,234 334,800 346,500 510.225.000 LIFE INSURANCE 5,395 5,512 5,658
510.230.000 UNEMPLOYMENT INSURANCE 4,709 7,778 9,096
510.235.000 UNIFORM ALLOWANCE 17,307 18,000 18,500
510.236.000 CELL PHONE STIPEND 2,383 1,800 2,160
510.238.000 PHYS FIT REIMBURSEMENT 802 1,000 1,000
520.310.000 PERS-EMPLOYER 413,731 500,440 486,078
600.120.000 POSTAGE 11 0 0
600.250.000 SUPPLIES 11,955 13,000 13,000
600.350.000 PAGER, RADIOS, ETC 3,281 3,000 3,000
600.375.000 EQUIPMENT REPAIRS 3,032 1,500 1,500
600.400.000 PROFESSIONAL SERVICES 9,011 7,140 11,893
600.401.900 PEST CONTROL 552 552 552
600.425.000 LINEN SERVICES 1,923 2,500 2,500
600.475.000 MAINTENANCE AGREEMENTS 2,306 2,000 2,000
600.476.000 MAINT TURN OUT 3,755 3,500 3,500
600.477.000 MAINT SCBA's 2,500 3,000 3,000
610.915.000 TRAINING & EDUCATION 15,624 15,000 0
610.917.000 MEDIC CERTIFICATION 257 1,000 2,000
620.100.000 FLEET-INTERNAL CHARGE 60,924 64,691 89,240
620.200.000 BUILDING-INTERNAL CHARGE 41,496 53,689 79,459 620.300.000 INSURANCE-INTERNAL CHARGE 255,276 257,904 326,607 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 5,568 5,163 5,905 620.600.000 DATA PROCESSING-INTERNAL CHARG 53,856 50,955 65,690 630.200.000 GAS & ELECTRIC 21,053 25,844 26,744
630.300.000 WATER 2,340 2,632 2,297
630.400.000 SEWER 965 1,003 1,121
Total Expenditures 2,725,697 3,125,564 3,455,997
Grand Total: (1,985,624) (2,407,708) (2,459,800)
Requested Budget Fiscal Year 2022-23
Dept: 2525 FIRE OPERATIONS
45 June 20, 2022 Council Packet 227
Fire Prevention
Mission
The Selma Fire Department is committed to providing the highest level of public service to the citizens of Selma and our surrounding communities. We do so by taking an allhazards approach while protecting life, property, and the environment as we maintain a continuous pursuit of excellence in our profession.

Services
 Fire Safety Inspection.
 Plan Review.
 Public Education.
 Fire Investigation.

Accomplishments for FY 2021-2022
 Completed State-mandated inspections.
 Completed inspections of businesses.

Objectives for FY 2022-2023
 Continue with Firefighters In Safety Education (F.I.S.E.) program. i. This program involves Selma firefighters visiting each of the elementary schools twice a year and providing fire safety education to the students.  Complete State-mandated inspections.
 Inspect all local businesses.
 Initiate a “Close the Door” public education campaign. i. This is a public education program that encourages citizens to close the door behind them when they leave a room that is on fire and educates as to the benefits of doing so.

Performance
Measures
FY 2021-2022
Estimated
Actuals
FY 2022-2023
Target
Company
Inspections 420 580
F.I.S.E.

Presentations 6 - 8 8
46 June 20, 2022 Council Packet 228
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 2550 FIRE PREVENTION
440.100.000 BUSINESS LICENSE-APPLICATON FE 2,175 2,500 3,000 448.200.000 FIREWORKS PERMIT 1,521 2,550 2,550
450.310.000 PLAN CHECK-COMMERCIAL 4,489 2,500 10,000
450.325.000 PLAN CHECK-RESIDENTIAL 7,870 7,500 12,000
452.240.000 BUSINESS FIRE INSPECTION FEE 2,986 20,000 30,000 452.260.000 MISC FIRE INSPECTION FEE 383 2,000 0
Total Revenues 19,423 37,050 57,550
Expenditures
Dept: 2550 FIRE PREVENTION
500.110.000 SALARIES-FULL TIME 94,485 102,512 110,857
500.130.000 SALARIES-OVERTIME 2,726 1,422 1,599
500.130.002 SPECIAL EVENT OT 76,637 - -
500.130.102 SPECIAL EVENT REIM (74,616) - -
500.130.400 CALL BACK OT 140 - -
500.135.000 SAL-S/L INCENT & VAC CASH OUT - 948 1,066
500.150.000 DEFERRED COMPENSATION 2,019 2,100 2,100
510.210.000 FICA 9,032 6,433 7,213
510.215.000 MEDICARE 2,537 1,505 1,687
510.220.000 HEALTH INSURANCE-EMPLOYER 21,648 18,600 19,800 510.225.000 LIFE INSURANCE 307 324 324
510.230.000 UNEMPLOYMENT INSURANCE 419 519 582
510.235.000 UNIFORM ALLOWANCE 1,019 1,000 1,000
510.236.000 CELL PHONE STIPEND 784 720 720
520.310.000 PERS-EMPLOYER 31,674 43,233 39,691
600.215.000 PROMOTIONAL PUB ED 276 - -
600.250.000 SUPPLIES 605 1,000 1,000
600.400.000 PROFESSIONAL SERVICES 3,286 3,286 3,286
600.401.900 PEST CONTROL 120 120 120
610.900.000 MEMBERSHIP & DUES 285 500 500
610.915.000 TRAINING & EDUCATION - - 4,000
620.100.000 FLEET-INTERNAL CHARGE 6,096 11,762 16,225
620.200.000 BUILDING-INTERNAL CHARGE 19,896 24,680 38,347 620.300.000 INSURANCE-INTERNAL CHARGE 17,796 19,068 23,324 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 288 272 311
620.600.000 DATA PROCESSING-INTERNAL CHARG 3,528 2,912 3,754 630.200.000 GAS & ELECTRIC 4,832 5,642 4,797
630.300.000 WATER 1,030 976 884
630.400.000 SEWER 241 251 280
630.500.000 ALARM 604 634 525
Total Expenditures 227,695 250,419 283,992
Grand Total: (208,272) (213,369) (226,442)
Requested Budget Fiscal Year 2022-23
Dept: 2550 FIRE PREVENTION
47 June 20, 2022 Council Packet 229
Community Development Department
Organization Chart
Building Inspector (1)
Code Enforcement Officer (3)
Deputy City Manager
Planning
Division
Associate Planner
Building
Division
Planning/Building Permit
Technician (1)
Assistant Planner
Consultant Services
48 June 20, 2022 Council Packet 230
Community Development
Mission
The Mission of the Community Development Department is to protect the quality of life of the community through orderly planning, development and compliance with regulations that protect and promote the health, safety, property values and general welfare of the residents of the City.

Services
Planning:
 Maintain the City’s General Plan and zoning ordinance, pursuant to the community’s values and state-mandated requirements as the long-range guide for the physical, social and economic development of the City.
 Oversee implementation of the City’s Housing Element; prepare an annual report to the State Housing and Community Development Department on the status of progress on Implementation Measures, and update as required.
 Provide high quality customer service to the community, developers and staff.  Provide technical staff support to the City Council and Planning Commission.

Building:
 Issue permits and provide inspections for all commercial, industrial and residential projects.
 Review plans for safety and code compliance.
 Facilitate public education on the California Construction Codes and changes.

Code Enforcement:
 Provide effective code enforcement services in response to the residents of Selma.  Support City Departments/Divisions by investigating possible code violations and preparing documentation and enforcement activities for violations.  Identify property nuisance conditions in the community and communicate with property owners and tenants to achieve voluntary compliance with codes and ordinances.  Maintain and update detailed records and evidence by documentation in the City’s tracking system.
49 June 20, 2022 Council Packet 231
Community Development
Accomplishments for FY 2021-2022
Department-wide
 Initiated the process to implement the OpenGov platform, which significantly improves staff efficiency and public access by using a consistent and integrated platform to submit, review and process application; and to streamline project management and enforcement responsiveness and tracking.

Planning
 Processed land use entitlements for multiple residential, commercial and industrial projects throughout the community.
 Completed annexation of the Amberwood Project area.
 Initiated Zoning Ordinance update.

Building
 Issued 623 construction permits in the 2021/2022 fiscal year (as of May 30, 2022).  Issued 5 residential Certificates of Occupancy; allowing for final occupancy.  Processed permits for 65,000 square feet of commercial and industrial projects.

Code Enforcement
 Administration of City Codes, Ordinances, and laws pertaining to building, land use, zoning, nuisance, health, safety and welfare resulted in 623 code enforcement cases being opened during this fiscal year (as of June 9, 2022)  Administered a grant to improve community access to tire recycling and clean-up.

Objectives for FY 2022-2023
Department-wide
 Complete the implementation of the OpenGov system, and continually enhance opportunities to serve the community in efficient and customer-focused ways.

Planning
 Complete the update of the City’s Zoning Ordinance
 Process multiple land use entitlements for residential, commercial and industrial projects, serving all areas of the community.
 Continually implement the City’s Housing Element, improving residential options and opportunities for all citizens within the community.
50 June 20, 2022 Council Packet 232
Community Development
Building
 Provide public education of the changes to the International and California Construction Building Codes, as applicable.
 Continue to provide quality customer service to customers and plan for increases in workloads to accommodate future development needs.
 Continue professional development with the objective of improving customer service and increasing the efficiency and depth of staff capacity.

Code Enforcement
 Consistently strategize activities to further implementation of Council priorities for enhancing life and safety, City beautification, and the protection of property values.  Identify training and improve processes for more complex cases including abatements.  Actively work with residents and property owners to seek voluntary compliance with City Codes, Ordinances, and laws pertaining to building, land use, zoning, nuisance, health, safety and welfare.
 Consistently track, report and maintain cases opened and closed.

Performance Measures
FY 2021-2022
Estimated
Actuals
FY 2022-2023
Target
Support Planning
Commission Meetings
and Workshops
10 10
Construction Permits
Issued 623 625
Code Enforcement –
Cases Opened 406 n/a
Code Enforcement –
Case Closure Rates n/a 80%
51 June 20, 2022 Council Packet 233
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 3100 PLANNING
424.000.000 GRANT REVENUE 0 0 97,500
448.100.000 CHRISTMAS TREE LOT PERMIT - 50 50
451.300.000 FINAL PAR/TRACT MAP 3,544 4,000 10,000
454.100.000 ANNEXATION FEE 14,819 9,359 16,000
454.200.000 CONDITIONAL USE REVIEW 7,100 13,755 15,000
454.260.000 Planned Unit Development 3,023 1,909 2,000
454.300.000 ENVIRONMENTAL ASSESSMENT 2,000 45,000 50,000 454.450.000 HOME OCCUPATION PERMIT REVIEW 6,720 3,529 3,500 454.510.000 LANDSCAPE PLAN CHECK 519 500 500
454.550.000 LOT LINE ADJ REVIEW - 4,954 5,000
454.560.000 PARCEL MAP REVIEW - 2,820 3,500
454.570.000 MINOR MOD 2,589 6,912 7,000
454.600.000 APPEAL PROCESSING - 1,552 1,500
454.620.000 ABC LICENSE 530 - 500
454.650.000 SIGN PLAN REVIEW 7,470 7,338 8,000
454.660.000 SITE PLAN REVIEW 15,727 21,532 25,000
454.705.000 TENTATIVE PARCEL MAP REVIEW - 2,317 5,000
454.710.000 TENTATIVE TRACT MAP REVIEW 11,693 8,540 10,000 454.800.000 VARIANCE REVIEW - - 1,000
454.900.000 ZONE CHANGE 18,020 7,616 7,500
482.010.000 MISCELLANEOUS REVENUE 2,000 - 500
Total Revenues 95,755 141,683 269,050
Expenditures
Dept: 3100 PLANNING
500.110.000 SALARIES-FULL TIME 47,488 137,375 182,631
500.130.000 SALARIES-OVERTIME 202 768 1,699
500.135.000 SAL-S/L INCENT & VAC CASH OUT 2,397 0 0
500.150.000 DEFERRED COMPENSATION 868 1,050 1,050
510.210.000 FICA 3,352 5,417 11,671
510.215.000 MEDICARE 784 1,267 2,730
510.220.000 HEALTH INSURANCE-EMPLOYER 5,177 18,600 29,700 510.225.000 LIFE INSURANCE 116 266 399
510.230.000 UNEMPLOYMENT INSURANCE 136 437 942
510.236.000 CELL PHONE STIPEND 352 360 360
510.237.000 CAR ALLOWANCE 2,442 2,500 2,500
520.310.000 PERS-EMPLOYER 3,734 6,425 39,161
600.120.000 POSTAGE 15 288 300
600.210.000 PUBLICATIONS 503 817 600
600.250.000 SUPPLIES 0 2,500 2,500
600.400.000 PROFESSIONAL SERVICES 191,608 273,550 267,000 610.900.000 MEMBERSHIP & DUES 3,866 6,000 5,000
610.920.000 TRAVEL, CONFERENCE & MEETING 1,000 5,000 5,000 620.100.000 FLEET-INTERNAL CHARGE 6,096 5,881 8,113
620.200.000 BUILDING-INTERNAL CHARGE 4,704 4,049 6,654
620.300.000 INSURANCE-INTERNAL CHARGE 21,552 3,780 21,298 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 444 408 466
620.600.000 DATA PROCESSING-INTERNAL CHARG 5,292 6,551 8,446 Total Expenditures 302,126 483,289 598,218
Grand Total: (206,372) (341,606) (329,168)
Requested Budget Fiscal Year 2022-23
Dept: 3100 PLANNING
52 June 20, 2022 Council Packet 234
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 3200 BUILDING INSPECTION
440.100.000 BUSINESS LICENSE-APPLICATON FE 2,168 3,030 3,100 440.300.000 BUSINESS LICENSE-ADA FEE 4,304 4,076 4,200
442.000.000 BUILDING PERMITS 150,359 161,512 300,463
442.010.000 PLUMBING PERMIT 6,988 7,005 10,226
442.020.000 ELECTRICAL PERMITS 28,770 24,327 34,727
442.030.000 MECHANICAL PERMITS 9,717 9,376 12,526
442.090.000 INVESTIGATION FEE-BLDG PENALTY 100 600 600
450.300.000 PLAN CHECK-BUILDING 142,218 138,522 195,051 450.420.000 BLDG STDS ADMIN FEE 114 100 100
450.421.000 INSPECTION ADA FEE 0 500 500
450.422.000 PLAN CHECK-ADA REVIEW FEE 400 631 650
459.225.000 LOST INSPECTION CARD 275 250 200
459.250.000 RECORDS STORAGE FEE 11,742 9,960 7,200
459.275.000 RESTAMPING OF APPROVED PLANS 235 75 75
459.310.000 SHOPPING CART PREVENTION PLAN 190 120 100
464.000.000 ADMIN CITATIONS 6,971 10,244 12,000
482.010.000 MISCELLANEOUS REVENUE 0 0 0
482.040.000 STRUCTURE DEMOLITION 1,771 1,480 1,500
Total Revenues 366,322 371,808 583,219
Expenditures
Dept: 3200 BUILDING INSPECTION
500.110.000 SALARIES-FULL TIME 179,167 266,017 331,168
500.130.000 SALARIES-OVERTIME 810 5,492 5,670
500.150.000 DEFERRED COMPENSATION 180 2,250 2,250
510.210.000 FICA 10,814 16,081 21,335
510.215.000 MEDICARE 2,529 3,760 4,989
510.220.000 HEALTH INSURANCE-EMPLOYER 43,381 74,400 99,000 510.225.000 LIFE INSURANCE 941 1,064 1,330
510.230.000 UNEMPLOYMENT INSURANCE 461 1,298 1,720
510.235.000 UNIFORM ALLOWANCE 2,000 1,450 1,450
510.236.000 CELL PHONE STIPEND 1,770 2,040 2,520
510.237.000 CAR ALLOWANCE 0 2,500 2,500
520.310.000 PERS-EMPLOYER 16,916 67,595 79,055
600.120.000 POSTAGE 270 500 500
600.210.000 PUBLICATIONS 0 500 2,000
600.250.000 SUPPLIES 1,826 1,527 200
600.400.000 PROFESSIONAL SERVICES 82,638 120,000 180,000 600.401.200 SOFTWARE LICENSE AGREEMENT 5,983 4,000 3,500 610.900.000 MEMBERSHIP & DUES 115 750 500
610.915.000 TRAINING & EDUCATION 0 1,500 750
610.920.000 TRAVEL, CONFERENCE & MEETING 0 3,000 3,900
620.100.000 FLEET-INTERNAL CHARGE 24,372 23,524 32,451
620.200.000 BUILDING-INTERNAL CHARGE 5,652 9,731 11,096 620.300.000 INSURANCE-INTERNAL CHARGE 33,420 30,288 54,209 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 732 679 777
620.600.000 DATA PROCESSING-INTERNAL CHARG 8,832 12,375 15,953 700.200.000 EQUIPMENT 0 0 8,500
Total Expenditures 422,811 652,321 867,322
Grand Total: (56,489) (280,513) (284,104)
Requested Budget Fiscal Year 2022-23
Dept: 3200 BUILDING INSPECTION
53 June 20, 2022 Council Packet 235
Recreation & Community Services Department
Organization Chart
Recreation Supervisor
(1)
Community Services Director
Recreation Division
Recreation/Arts
Assistant
Recreation Supervisor
(1)
Cultural Arts
Arts Council
Volunteers
Recreation
Commission
Pioneer Village
Commission
Part-Time Staff
54 June 20, 2022 Council Packet 236
Recreation
Mission
The mission of the Recreation and Community Services Department is to strengthen community image and sense of place, support economic development, strengthen safety and security, promote health and wellness, foster human development, increase cultural unity, protect environmental resources, facilitate community problem solving and provide recreational experiences.

Services
 Facilitates rental of City Facilities, Parks, Pioneer Village, Ball Fields and Picnic Shelters.  Coordinates City Sponsored Special Events and Staff Liaison to Special Events using City Parks.
 Acts as Staff liaison to the Recreation Commission and Pioneer Village Advisory Commission.
 Assists the Pioneer Village Advisory Commission.

Accomplishments for FY 2021-2022
 Veterans Plaza-Lincoln Park – Improvement Project completed.  Assisted, coordinated and monitored a variety of services, programs and events relating to COVID-19.

Objectives for FYs 2022-2023
 Continue development on Rockwell Pond Park Project land acquisition and 10-acre park development on Thompson Ave.
 Secure funding for new restroom at Shafer Park.
 Continue to increase usage of Pioneer Village and Vincent House Improvement Project.  Secure funding through Hospital District Board to assist with Recreation Swim and Swim Lessons for youth during the summer months.
 Move forward with planning and funding research for new Community Center facility  Promotion of Recreation Coordinator to Recreation Supervisor. 55 June 20, 2022 Council Packet 237
Recreation
Performance
Measures
FY 2021-2022
Estimated Actuals
FY 2022-2023
Target
Pioneer Village
Rentals 21 28
Picnic Shelter
Rentals 110 140
Fireworks
Show 4,700 5,400
Development
of New Park 1 1
Covid-19 continued to affect programming, rentals and services. 56 June 20, 2022 Council Packet 238
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 4100 RECREATION
436.050.000 CONCESSION-SHAFER 0 1,000 1,000
472.020.000 RENTAL OF SALAZAR CENTER 6,843 4,500 4,500
472.030.000 PARK FACILITIES RENTAL 102 400 400
472.035.000 RENTAL OF PICNIC SHELTERS 85 2,500 4,000
472.060.000 RENTAL OF EVENT BOOTH 750 600 1,200
Total Revenues 7,780 9,000 11,100
Expenditures
Dept: 4100 RECREATION
500.110.000 SALARIES-FULL TIME 31,799 32,483 32,679
500.120.000 SALARIES-PART TIME 120 - -
500.130.000 SALARIES-OVERTIME 3 - -
500.135.000 SAL-S/L INCENT & VAC CASH OUT 4,224 1,197 1,197 510.210.000 FICA 2,244 2,100 2,112
510.215.000 MEDICARE 525 491 494
510.220.000 HEALTH INSURANCE-EMPLOYER 7,095 7,812 8,316 510.225.000 LIFE INSURANCE 120 120 120
510.230.000 UNEMPLOYMENT INSURANCE 81 169 170
510.236.000 CELL PHONE STIPEND 200 184 184
520.310.000 PERS-EMPLOYER 14,274 16,132 9,895
600.120.000 POSTAGE 12 50 50
600.250.000 SUPPLIES 610 1,200 1,200
600.400.000 PROFESSIONAL SERVICES 28,866 97,639 83,060
600.401.900 PEST CONTROL 300 300 300
610.900.000 MEMBERSHIP & DUES - 175 175
610.920.000 TRAVEL, CONFERENCE & MEETING 196 1,800 1,800 620.100.000 FLEET-INTERNAL CHARGE 6,096 5,881 8,113
620.200.000 BUILDING-INTERNAL CHARGE 37,752 48,802 76,594 620.300.000 INSURANCE-INTERNAL CHARGE 5,880 6,204 7,414 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 156 149 171
620.600.000 DATA PROCESSING-INTERNAL CHARG 2,736 13,904 17,924 630.200.000 GAS & ELECTRIC 32,648 53,027 52,274
630.300.000 WATER 7,256 6,411 9,407
630.400.000 SEWER 482 502 561
630.500.000 ALARM 1,726 1,864 1,563
700.100.000 IMPROVEMENTS - 55,000 85,000
791.000.000 TRANSFER OUT 34,299 49,791 70,418
Total Expenditures 219,700 403,387 471,190
Grand Total: (211,920) (394,387) (460,090)
Requested Budget Fiscal Year 2022-23
Dept: 4100 RECREATION
57 June 20, 2022 Council Packet 239
Senior Activity Division
Mission
To provide a comprehensive program for seniors including, but not limited to activities, programs, services, recreation and socialization.

Services
 Recreation programming including, trips, bingo, dances, and various activities.  Continued collaborations with various agencies that provide free tax service, hearing and blood pressure tests, and various other social services.  Continued operation of the Commodities Food Giveaway Program.  Continued distributing food packages during Thanksgiving and Christmas with Selma Cares and Community Organizations Senior Programming.
 Continued sponsorship of the Senior Resource Fair.

Accomplishments for FY 2021-2022
 Continued “Adopt a Senior Citizen” gift bags (approx. 200 gifts).  Reinstated Senior Trip Schedule.
 Reopened Senior Center and programming at the facility.

Objectives for FY 2022-2023
 Reinstate Monthly Trip Activities.
 Reinstate the Senior Resources Fair (In-Person).
 Have special events – celebrate holidays, dances, etc. 58 June 20, 2022 Council Packet 240
Senior Activity Division
Performance
Measures
FY 2021-2022
Estimated
Actuals
FY 2022-2023
Target
Senior Trips 0 8
Bingo Daily 70 75
Volunteers 5 5
Increase
Tuesday/Thursday
Daily Attendance
Average
35 40
Increase Ceramic
Room Attendance 3-6 5-8
59 June 20, 2022 Council Packet 241
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 4200 SENIOR CITIZENS
472.025.000 RENTAL OF SENIOR CENTER 0 240 360
Total Revenues 0 240 360
Expenditures
Dept: 4200 SENIOR CITIZENS
500.110.000 SALARIES-FULL TIME 17,218 18,325 22,117
500.130.000 SALARIES-OVERTIME 14 0 0
500.135.000 SAL-S/L INCENT & VAC CASH OUT 0 444 203
510.210.000 FICA 1,065 1,171 1,389
510.215.000 MEDICARE 249 274 325
510.220.000 HEALTH INSURANCE-EMPLOYER 3,804 5,580 4,290 510.225.000 LIFE INSURANCE 83 83 58
510.230.000 UNEMPLOYMENT INSURANCE 43 95 112
510.236.000 CELL PHONE STIPEND 131 120 80
520.310.000 PERS-EMPLOYER 5,687 6,459 5,285
600.120.000 POSTAGE 4 75 75
600.250.000 SUPPLIES 448 2,200 2,500
600.400.000 PROFESSIONAL SERVICES 95 300 1,000
600.401.900 PEST CONTROL 389 389 389
620.200.000 BUILDING-INTERNAL CHARGE 18,804 15,956 23,818 620.300.000 INSURANCE-INTERNAL CHARGE 2,532 3,408 3,972 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 648 598 684
620.600.000 DATA PROCESSING-INTERNAL CHARG 16,248 3,203 4,129 630.100.000 TELEPHONE 381 397 392
630.200.000 GAS & ELECTRIC 9,269 11,525 11,368
630.300.000 WATER 1,882 1,390 2,224
630.400.000 SEWER 695 722 807
630.500.000 ALARM 1,069 1,141 957
Total Expenditures 80,757 73,855 86,173
Grand Total: (80,757) (73,615) (85,813)
Requested Budget Fiscal Year 2022-23
Dept: 4200 SENIOR CITIZENS
60 June 20, 2022 Council Packet 242
Arts Division
Mission
The Selma Arts Center strives to enrich the lives of all people who pass through the doors of the Center. This is accomplished by leading a culturally diverse collection of local artists who provide quality theatre and artistic experiences for the community at large. Home to dramatic, visual, literary, and musical arts, we work to create experiences that are inspirational, educational and of the highest caliber.

Services
 Providing performing/visual arts opportunities for youth ages 6 to 18.  Open to a variety of performing arts opportunities throughout the Central Valley through auditioning, performing, designing and directing for various ages.  Offer visual interpretations for all major productions.  Open Arts Center up for Arts related events and performances.  Collaborate yearly with Selma Unified to host a variety of their sponsored performances.

Accomplishments for FY 2021-2022
 Reopened Center and reinstated Performances.
 The Cool Kid Players was reinstated with an in-person performance.  Secured a grant for General Maintenance Funding through the California Arts Council.  Submitted two additional grants for General Maintenance Funding due to the loss of revenue caused by COVID-19.

Objectives for FY 2022-2023
 Secure the Selma Arts Council sponsorship of four major productions and one play, as well as variety fundraisers, writer’s workshops, etc.
 Cool Kid Players will perform two large performances and host a Theatre Camp.  The teen program will produce their fifth performance.  Increase Sponsorship Donation by $10,000.00 and seek additional grant funds. 61 June 20, 2022 Council Packet 243
Arts Division
Performance
Measures
FY 2021-2022
Estimated Actuals
FY 2022-2023
Target
Large Productions 3 5
Cool Kids
Productions 1 2
Teen Productions 1 2
Theatre Workshops 1 2
62 June 20, 2022 Council Packet 244
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 4300 CULTURAL ARTS
456.345.000 ART CENTER CLASSES 10,967 28,000 28,000
Total Revenues 10,967 28,000 28,000
Expenditures
Dept: 4300 CULTURAL ARTS
500.110.000 SALARIES-FULL TIME 41,276 44,165 49,711
500.120.000 SALARIES-PART TIME 11,607 18,726 20,010
500.130.000 SALARIES-OVERTIME 509 985 1,013
500.135.000 SAL-S/L INCENT & VAC CASH OUT - 1,418 1,036 500.150.000 DEFERRED COMPENSATION 602 600 600
510.210.000 FICA 3,225 4,102 4,500
510.215.000 MEDICARE 754 960 1,051
510.220.000 HEALTH INSURANCE-EMPLOYER 13,761 12,648 10,494 510.225.000 LIFE INSURANCE 187 186 142
510.230.000 UNEMPLOYMENT INSURANCE 136 331 363
510.236.000 CELL PHONE STIPEND 290 266 194
520.310.000 PERS-EMPLOYER 11,831 13,874 13,197
600.250.000 SUPPLIES 6,844 13,500 14,000
600.400.000 PROFESSIONAL SERVICES 1,540 4,700 7,800
610.920.000 TRAVEL, CONFERENCE & MEETING - 1,300 500
620.300.000 INSURANCE-INTERNAL CHARGE 7,596 10,332 11,990 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 192 177 202
Total Expenditures 100,350 128,270 136,802
Grand Total: (89,383) (100,270) (108,802)
Requested Budget Fiscal Year 2022-23
Dept: 4300 CULTURAL ARTS
63 June 20, 2022 Council Packet 245
Senior Nutrition Division
Mission
To provide the daily lunch program to seniors 60 and over.

Services
 Provides a daily (Monday – Friday) lunch program for seniors 60 and over.  Suggested donation of $2.00 per day/lunch.
 Continue senior volunteers assisting with serving and distribution of daily meals.

Accomplishments for FYs 2021-2022
 Reopened Senior Center and daily meal service.
 Secured funding for Special Meals through Fresno County – COVID-19 for fiscal year 2021- 2022 & 2022-2023.
 Secured funding for meals through Kaiser Permanente.

Objectives for FYs 2022-2023
 Secure funding through Fresno-Madera Area Agency on Aging (FMAAA).  Secure additional funding through Kaiser Permanente.
 Continue Commodities program distribution once a month with additional funding provided to the Community Food Bank to assist Selma.
 Increase Daily Lunch participation and increase number of local restaurants special meal program.
 Hiring of grant funded part-time Senior Nutrition Coordinator.

Performance
Measures
FY 2021-2022
Estimated
Actuals
FY 2022-2023
Target
Daily Lunch Average 35 40
Food Manager Course
Grant Requirement 1 2
Commodities
(Households Served) 150 225
64 June 20, 2022 Council Packet 246
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 4500 SENIOR CENTER - NUTRITION
456.800.000 NUTRITION DONATION/CENTER 0 4,000 56,372
Total Revenues 0 4,000 56,372
Expenditures
Dept: 4500 SENIOR CENTER - NUTRITION
500.110.000 SALARIES-FULL TIME 34,138 36,203 43,822
500.130.000 SALARIES-OVERTIME 103 0 15,000
500.135.000 SAL-S/L INCENT & VAC CASH OUT 0 665 304
510.210.000 FICA 2,111 2,297 3,677
510.215.000 MEDICARE 494 537 860
510.220.000 HEALTH INSURANCE-EMPLOYER 7,375 12,090 10,395 510.225.000 LIFE INSURANCE 178 177 140
510.230.000 UNEMPLOYMENT INSURANCE 86 185 296
510.236.000 CELL PHONE STIPEND 275 180 180
520.310.000 PERS-EMPLOYER 9,229 10,418 10,582
600.250.000 SUPPLIES 18 2,000 2,500
600.400.000 PROFESSIONAL SERVICES 4,235 20,000 1,000
600.401.900 PEST CONTROL 151 151 151
610.915.000 TRAINING & EDUCATION 0 400 400
620.200.000 BUILDING-INTERNAL CHARGE 8,076 5,594 8,115
620.300.000 INSURANCE-INTERNAL CHARGE 7,140 6,444 7,657 630.100.000 TELEPHONE 148 155 153
630.200.000 GAS & ELECTRIC 3,605 4,482 4,420
630.300.000 WATER 732 541 865
630.400.000 SEWER 270 281 313
630.500.000 ALARM 416 444 372
Total Expenditures 78,779 103,244 111,204
Grand Total: (78,779) (99,244) (54,832)
Requested Budget Fiscal Year 2022-23
Dept: 4500 SENIOR CENTER - NUTRITION
65 June 20, 2022 Council Packet 247
Sports Division
Mission
To provide a high quality sports program for youth and adult participants.

Services
 Organization of T-Ball program for youth 4 to 6 years of age.  Organization of an Adult COED Softball Program.
 Assistance to eight Youth Sport Organizations throughout Selma.  Assistance with the Men’s and Women’s Softball Church Leagues.  Rental of ball fields for various tournaments and leagues.

Accomplishments for FY 2021-2022
 Reinstated Youth T-Ball Program.
 Men’s Church League reinstated.
 Selma Youth Sports Private Organizations were able to reinstate their leagues. (Exception Girls Softball – League decided to wait one additional season due to Covid-19) Objectives for FY 2022-2023
 Seek funding to assist with Brentlinger Cal Ripken Field upgrades.  Selma Youth Girls Softball League reinstated.
 Selma Women’s Church Softball League reinstated.

Performance Measures
FY 2021-2022
Estimated
Actuals
FY 2022-2023
Target
T-Ball Registration 120 140
Me-N-Eds Grant $1,500 $1,500
Host Church Leagues and
Tournaments
5 12
66 June 20, 2022 Council Packet 248
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 4700 RECREATION-SPORTS
456.100.000 FIELD LIGHTING 0 6,400 7,500
456.150.000 BALL FIELD RENTAL 135 2,000 2,000
456.330.000 ADULT SPORTS 4,830 4,800 4,800
456.340.000 YOUTH SPORTS 7,467 7,200 7,200
482.010.000 MISCELLANEOUS REVENUE 0 1,500 1,500
Total Revenues 12,432 21,900 23,000
Expenditures
Dept: 4700 RECREATION-SPORTS
500.110.000 SALARIES-FULL TIME 28,764 30,561 36,661
500.120.000 SALARIES-PART TIME 1,359 3,695 3,825
500.130.000 SALARIES-OVERTIME 4 - -
500.135.000 SAL-S/L INCENT & VAC CASH OUT - 1,109 507
510.210.000 FICA 1,870 2,203 2,546
510.215.000 MEDICARE 437 516 596
510.220.000 HEALTH INSURANCE-EMPLOYER 6,660 7,440 3,795 510.225.000 LIFE INSURANCE 114 40 40
510.230.000 UNEMPLOYMENT INSURANCE 74 177 206
510.236.000 CELL PHONE STIPEND 190 174 74
520.310.000 PERS-EMPLOYER 13,100 14,976 8,566
600.250.000 SUPPLIES 1,854 2,000 2,000
600.400.000 PROFESSIONAL SERVICES 7,114 4,000 4,200
610.900.000 MEMBERSHIP & DUES - 175 175
610.920.000 TRAVEL, CONFERENCE & MEETING 165 1,500 1,500 620.300.000 INSURANCE-INTERNAL CHARGE 5,532 6,192 7,430 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 72 68 78
620.600.000 DATA PROCESSING-INTERNAL CHARG 444 364 469
700.100.000 IMPROVEMENT - - -
700.200.000 EQUIPMENT - - -
Total Expenditures 67,753 75,190 72,668
Grand Total: (55,321) (53,290) (49,668)
Requested Budget Fiscal Year 2022-23
Dept: 4700 RECREATION-SPORTS
67 June 20, 2022 Council Packet 249
Public Works Department
Organization Chart
Maintenance Worker III
(1)
Public Works Director
Streets Division
Administrative Assistant
(1)
Parks Division
Maintenance Worker III
(1)
Maintenance Worker II
(4)
Maintenance Worker I
(3)
Maintenance Worker II
(4)
Fleet Services
Division
Building Maintenance
& Utility Division
Fleet Maintenance Manager
(1)
Maintenance Worker III
(1)
Maintenance Worker I
(1)
Maintenance Worker I
(3)
Public Works Supervisor
Custodian (1)
68 June 20, 2022 Council Packet 250
Engineering
Mission
The mission of the Engineering Division is to provide the community of Selma with professional engineering and land surveying services to enhance and provide for the health, safety and welfare of its citizens, and assist the development community, utility providers, and all City Departments with a variety of engineering and surveying services.

Services
 Facilitate the encroachment permit process.
 Provide engineering information and support to the community.  Actively engage in development review and inspections activities.  Provide administrative and project management for capital improvement projects.

Accomplishments for FY 2021-2022
 Completed review and conditioned multiple commercial, residential and industrial projects.  Facilitated grant applications for multiple projects.  Managed the completion of multiple capital projects.

Objectives for FY 2022-2023
 Complete design and coordinate construction of Clarkson Lift Station upgrades.  Continue coordination of the Golden State Corridor Improvement Project.  Complete design and coordinate reconstruction of Alphabet Street and other street related projects throughout the community.
 Coordinate multiple rehabilitation, improvement and/or capacity increasing projects with partner agencies, including SKF, Caltrans, Calwater, CID and others.

69 June 20, 2022 Council Packet 251
Engineering

Performance Measures FY 2021-2022 Estimated
Actuals FY 2022-2023 Target
Encroachment Permits
Processed
160 165
Total Capital Projects
Completed
0 4

70 June 20, 2022 Council Packet 252
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 5100 ENGINEERING
424.000.000 GRANT REVENUE - - 81,100
444.000.000 ENCROACHMENT PERMITS 46,461 28,585 29,000
446.000.000 STREET BLOCKING PERMIT 100 250 250
450.320.000 PLAN CHECK-GRADING 5,237 1,410 2,000
450.330.000 PLAN CHECK-PUBLIC IMPROVEMENTS 5,880 1,400 2,000 451.200.000 INSPECTION-GRADING 1,730 16,000 1,500
451.300.000 FINAL PAR/TRACT MAP 8,814 2,704 4,000
451.330.000 PUBLIC IMPROVEMENT INSPECTION 48,832 - 20,000 454.510.000 LANDSCAPE PLAN CHECK 126 - -
454.550.000 LOT LINE ADJ REVIEW 3,631 1,016 2,000
455.440.000 TRANSPORTATION PERMIT 984 936 750
471.015.000 SALE OF MAPS & PUBLICATIONS 720 640 250
482.010.000 MISCELLANEOUS REVENUE 780 - 500
490.2200.000 TRANSFER IN - - 100,000
Total Revenues 123,295 52,941 243,350
Expenditures
Dept: 5100 ENGINEERING
500.110.000 SALARIES-FULL TIME 11,273 29,340 65,093
500.135.000 SAL-S/L INCENT & VAC CASH OUT - 0 127
500.150.000 DEFERRED COMPENSATION 301 300 300
510.210.000 FICA 751 823 4,118
510.215.000 MEDICARE 176 193 963
510.220.000 HEALTH INSURANCE-EMPLOYER 903 4,650 4,950
510.225.000 LIFE INSURANCE 65 67 67
510.230.000 UNEMPLOYMENT INSURANCE 31 66 332
520.310.000 PERS-EMPLOYER 906 944 7,012
600.120.000 POSTAGE 1 50 50
600.250.000 SUPPLIES - 100 100
600.400.000 PROFESSIONAL SERVICES 218,425 264,020 361,100 620.200.000 BUILDING-INTERNAL CHARGE 1,884 2,664 3,328
620.300.000 INSURANCE-INTERNAL CHARGE 2,184 1,704 4,440 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 72 68 78
620.600.000 DATA PROCESSING-INTERNAL CHARG 3,972 3,276 4,223 700.100.000 IMPROVEMENTS - 0 212,500
700.100.347 AB 74 STORM DRAIN PROJECT 49,200 0 0
Total Expenditures 290,143 308,265 668,780
Grand Total: (166,848) (255,324) (425,430)
Requested Budget Fiscal Year 2022-23
Dept: 5100 ENGINEERING
71 June 20, 2022 Council Packet 253
PARKS
Mission
The mission of the Parks Division is to provide park and recreation areas that are safe, attractive, and inviting for family gathering and individual use.

Services
 Maintain all city park grounds clean on a daily basis.  Maintain six park shelters.
 Tree trimming throughout the city.
 Landscape & maintenance of all city islands & medians.

Accomplishments for FY 2021-2022
 New playground equipment has been ordered for Brentlinger Park.  Installed adequate lighting and drinking fountains at Dog Park on Nebraska Ave.  The completion of Veteran’s Park upgrades.

Objectives for FY 2022-2023
 Replace/upgrade Barbeque Pits and playground equipment at Brentlinger.  Repave/upgrade various surfaces at Ringo and Brentlinger Parks.  Improve lighting at the Dog Park and Brentlinger Park.  Improve maintenance schedule for each LLMD area.
72 June 20, 2022 Council Packet 254
PARKS
Performance
Measures
FY 2021-2022
Estimated
Actuals
FY 2022-2023
Target
Replace/install new
benches at all parks,
as needed
8 10
Replace/plant new
trees at various park
sites
12 14
Repave/upgrade play
surfaces in park sites 0 4
73 June 20, 2022 Council Packet 255
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 5300 PUBLIC WORKS-PARKS
453.300.000 LANDSCAPE-PIONEER VILLAGE 30,000 30,000 30,000 453.600.000 WEED ABATEMENT 1,380 0 2,500
482.010.000 Miscellaneous Revenue 60 0 0
Total Revenues 31,440 30,000 32,500
Expenditures
Dept: 5300 PUBLIC WORKS-PARKS
500.110.000 SALARIES-FULL TIME 297,898 446,699 472,776
500.120.000 SALARIES-PART TIME 209 0 0
500.130.000 SALARIES-OVERTIME 1,213 6,598 0
500.130.400 CALL BACK OT 0 6,598 7,433
500.130.600 ON CALL 1,279 3,200 7,433
500.135.000 SAL-S/L INCENT & VAC CASH OUT 2,838 3,924 3,600 500.150.000 DEFERRED COMPENSATION 3,949 4,950 3,904
510.210.000 FICA 19,708 27,961 8,400
510.215.000 MEDICARE 4,609 6,540 32,413
510.220.000 HEALTH INSURANCE-EMPLOYER 94,247 83,700 7,581 510.225.000 LIFE INSURANCE 1,834 2,328 118,800
510.230.000 UNEMPLOYMENT INSURANCE 882 2,255 2,727
510.235.000 UNIFORM ALLOWANCE 2,745 3,400 2,613
510.236.000 CELL PHONE STIPEND 2,688 3,240 4,000
520.310.000 PERS-EMPLOYER 122,438 152,912 3,960
600.120.000 POSTAGE 0 0 122,300
600.250.000 SUPPLIES 18,073 25,600 27,000
600.300.000 UNIFORM EXPENSE 5,485 6,500 6,500
600.305.000 SMALL TOOLS 3,559 7,000 7,000
600.400.000 PROFESSIONAL SERVICES 19,280 12,200 14,000
600.401.900 PEST CONTROL 139 139 200
610.900.000 MEMBERSHIP & DUES 705 750 750
610.915.000 TRAINING & EDUCATION 1,680 1,600 3,000
610.920.000 TRAVEL, CONFERENCE & MEETING 0 1,500 1,500
620.100.000 FLEET-INTERNAL CHARGE 42,660 41,167 56,789
620.200.000 BUILDING-INTERNAL CHARGE 32,124 63,820 76,555 620.300.000 INSURANCE-INTERNAL CHARGE 70,368 72,220 97,096 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 1,836 1,698 1,943 620.600.000 DATA PROCESSING-INTERNAL CHARG 12,804 14,559 18,768 630.200.000 GAS & ELECTRIC 33,689 39,320 34,764
630.300.000 WATER 21,419 20,046 24,387
630.400.000 SEWER 802 834 933
630.500.000 ALARM 1,915 2,044 1,714
700.200.000 EQUIPMENT 29,503 48,733 48,733
Total Expenditures 852,578 1,114,035 1,219,571
Grand Total: (821,138) (1,084,035) (1,187,071)
Requested Budget Fiscal Year 2022-23
Dept: 5300 PUBLIC WORKS-PARKS
74 June 20, 2022 Council Packet 256
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 100 - GENERAL FUND Actual Adopted Requested
Revenues
Dept: 9900 GENERAL-NON DEPARTMENT
424.000.726 CARES ACT FUNDING 254,522 0 0
Total Revenues 254,522 0 0
Expenditures
Dept: 9900 GENERAL-NON DEPARTMENT
600.401.500 REIMBURSEMENT AGREEMENTS 34,052 17,500 17,500 600.440.000 TRUSTEE FEES 990 1,000 1,000
600.650.000 TAX SHARING AGREEMENTS 11,285 0 0
750.300.007 DS INTEREST 2015 REFI 103,480 96,226 88,747 750.301.007 DS PRINCIPAL 2015 REFI 234,763 242,018 249,496 791.000.000 TRANSFER OUT 300,000 300,000 300,000
Total Expenditures 684,569 656,744 656,743
Grand Total: (430,047) (656,744) (656,743)
Requested Budget Fiscal Year 2022-23
Dept: 9900 GENERAL-NON DEPARTMENT
75 June 20, 2022 Council Packet 257
City of Selma
Special Revenue Funds
76 June 20, 2022 Council Packet 258
Streets
Mission
The mission of the Streets Divisions is to provide safe and efficient operations throughout city streets and public right-of-ways, including ongoing street and right-ofway improvements to eliminate hazardous conditions, improve functionality and provide high-quality maintenance of our vehicular transportation systems.

Services
Maintains and repair the following:
 Storm drain lines
 City owned street lights and traffic signals
 Sidewalks
 Utilizes the street sweeper for commercial areas on a weekly basis and residential areas once a month
Accomplishments for FY 2021-2022
 Sidewalk Connectivity project
 Storm drain improvements project
 Street & Alley improvements project completed
Objectives for FY 2022-2023
 Replace street name and directional signage
 Complete striping, and set a regular schedule for maintenance  Establish equipment replacement scheduling
77 June 20, 2022 Council Packet 259
Streets
Performance
Measures
FY 2021-2022
Estimated
Actuals
FY 2022-2023
Target
Replace street trees
downtown 24 30
Replace street name
signs 0 100
Paint street legends 1000 1200
Staff Safety Trainings
Completed 3 6
78 June 20, 2022 Council Packet 260
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 210 - STREET-CONST & MNTC Actual Adopted Requested Revenues
Dept: 5400 PUBLIC WORKS-STREETS
453.450.000 STREET SWEEPING FEES 176,105 150,000 261,983 475.000.000 REIMBURSEMENTS 1,000 1,000 0
490.220.000 OPERATING TRANSFERS IN 961,182 1,171,026 3,890,809 Total Revenues 1,138,287 1,322,026 4,152,792
Expenditures
Dept: 5400 PUBLIC WORKS-STREETS
500.110.000 SALARIES-FULL TIME 219,969 218,012 363,963
500.130.000 SALARIES-OVERTIME 698 2,712 3,516
500.130.400 CALL BACK OT -500 2,712 3,516
500.130.600 ON CALL 0 1,200 1,600
500.135.000 SAL-S/L INCENT & VAC CASH OUT 0 2,323 3,037 500.150.000 DEFERRED COMPENSATION 3,928 4,050 6,300
510.210.000 FICA 13,723 14,537 23,962
510.215.000 MEDICARE 3,209 3,400 5,604
510.220.000 HEALTH INSURANCE-EMPLOYER 48,770 65,100 118,800 510.225.000 LIFE INSURANCE 1,087 1,079 1,758
510.230.000 UNEMPLOYMENT INSURANCE 502 1,172 1,933
510.235.000 UNIFORM ALLOWANCE 1,529 1,400 2,400
510.236.000 CELL PHONE STIPEND 1,686 1,440 2,520
520.310.000 PERS-EMPLOYER 124,155 138,053 95,227
600.100.000 OFFICE SUPPLIES 0 102,100 1,500
600.113.000 PUBLICATIONS 0 6,000 500
600.250.000 SUPPLIES 51,602 5,000 102,100
600.300.000 UNIFORM EXPENSE 5,567 132,546 6,000
600.305.000 SMALL TOOLS 960 0 5,000
600.400.000 PROFESSIONAL SERVICES 77,071 0 132,546
600.401.900 PEST CONTROL 230 230 237
600.505.000 RENTALS-EQUIPMENT 3,019 14,000 14,000
610.900.000 MEMBERSHIP & DUES 100 100 100
610.915.000 TRAINING & EDUCATION 660 0 0
610.920.000 TRAVEL, CONFERENCE & MEETING 225 0 0
620.100.000 FLEET-INTERNAL CHARGE 54,828 52,929 73,015
620.200.000 BUILDING-INTERNAL CHARGE 27,564 44,595 64,278 620.300.000 INSURANCE-INTERNAL CHARGE 45,864 55,836 63,728 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 1,608 1,494 1,709 620.600.000 DATA PROCESSING-INTERNAL CHARG 12,360 13,103 16,892 630.100.000 TELEPHONE 1,199 1,249 1,252
630.200.000 GAS & ELECTRIC 299,106 340,316 316,695
630.300.000 WATER 51,062 48,457 65,664
630.400.000 SEWER 529 550 564
630.500.000 ALARM 823 879 901
700.100.000 IMPROVEMENTS 11,951 0 2,751,000
700.200.000 EQUIPMENT 73,200 50,733 50,733
Total Expenditures 1,138,287 1,327,307 4,302,548
Grand Total: 0 (5,281) (149,756)
Requested Budget Fiscal Year 2022-23
Dept: 5400 STREET-CONST & MNTC
79 June 20, 2022 Council Packet 261
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 275 - Prop 68 Park Grant Actual Adopted Requested Beginning Fund Balance - - -
Revenues
Dept: 5200 Capital Projects
275-5200-424.000.000 GRANT REVENUE - - 582,026
Total Revenues - - 582,026
Expenditures
Dept: 5200 Capital Projects
791.000.000 TRANSFER OUT - - 110,000
- - 110,000
Dept: 5200 Capital Projects
275-5200-700.050.000 LAND - - -
275-5200-700.100.007 ROCKWELL PARK - - 472,026
275-5200-700.100.656 IMPROVEMENTS - - -
- - 472,026
Total Expenditures - - 582,026
Grand Total: - - -
Requested Budget Fiscal Year 2022-23
Fund: 275 - Prop 68 Park Grant
80 June 20, 2022 Council Packet 262
FY 2020-21 FY 2021-22 FY 2022-23
Fund 229 American Rescue Plan Act (ARPA) Actual Adopted Requested Beginning Fund Balance - - 2,969,334
Revenues
Dept: 5200 Capital Projects
424.000.707 Coronavirus Relief Funds - 2,969,334 2,969,334 Total Revenues - 2,969,334 2,969,334
Expenditures
Dept: 0000
791.000.000 TRANSFER OUT - - 1,369,650
- - 1,369,650
Dept: 5200 Capital Projects
700-100.000 SEWER IMPROVEMENTS - - 2,900,000
- - 2,900,000
Total Expenditures - - 4,269,650
Grand Total: - 2,969,334 (1,300,316)
Ending Fund Balance - 2,969,334 1,669,018
Requested Budget Fiscal Year 2022-23
Fund: 229 - American Rescue Plan Act (ARPA)
81 June 20, 2022 Council Packet 263
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 211 - Gas Tax Actual Adopted Requested
Beginning Fund Balance 870,627 937,776 1,326,305
Revenues
Dept: 5400 Streets
420.000.000 STATE GAS TAX-2105 124,493 144,164 157,986
420.010.000 STATE GAS TAX-2106 67,439 75,605 82,032
420.020.000 STATE GAS TAX-2107 168,460 183,460 215,835
420.030.000 STATE GAS TAX-2107.5 5,000 6,000 5,000
420.040.000 STATE GAS TAX-21035 163,030 221,245 241,172 470.000.000 INTEREST INCOME 8,349 - -
Total Revenues 536,771 630,474 702,025
Expenditures
Dept: 5400 Streets
791.000.000 TRANSFER OUT 400,201 168,293 486,808
400,201 168,293 486,808
Dept: 5400 Streets
500.110.000 SALARIES-FULL TIME 41,838 44,224 45,551
500.130.000 SALARIES-OVERTIME 183 797 821
500.130.400 CALL BACK OT 175 797 821
500.130.600 ON CALL - 400 400
500.135.000 SAL-S/L INCENT & VAC CASH OUT - 468 482
510.210.000 FICA 2,506 2,917 3,003
510.215.000 MEDICARE 586 682 702
510.220.000 HEALTH INSURANCE-EMPLOYER 19,587 18,600 19,800 510.225.000 LIFE INSURANCE 267 266 266
510.230.000 UNEMPLOYMENT INSURANCE 105 235 242
510.235.000 UNIFORM ALLOWANCE 415 400 400
510.236.000 CELL PHONE STIPEND 392 360 360
520.310.000 PERS-EMPLOYER 3,367 3,506 11,361
69,421 73,652 84,209
Total Expenditures 469,622 241,945 571,017
Grand Total: 67,149 388,529 131,008
Ending Fund Balance 937,776 1,326,305 1,457,313
Requested Budget Fiscal Year 2022-23
Fund: 211 - Gas Tax
82 June 20, 2022 Council Packet 264
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 295 - MEASURE "S" Actual Adopted Requested
Beginning Fund Balance 1,097,529 1,585,972 1,587,585
Revenues
Dept: 0000
410.600.000 SALES TAX-MEASURE S 2,404,973 2,200,002 2,284,606 470.000.000 INTEREST INCOME 7,210 5,000 5,000
Total Revenues 2,412,183 2,205,002 2,289,606
Expenditures
Dept: 0000
791.000.000 TRANSFER OUT 1,662,500 1,400,000 1,812,075
Dept: 0000 1,662,500 1,400,000 1,812,075
Dept: 2100 POLICE SUPPORT
500.110.000 SALARIES-FULL TIME - 47,354 -
500.130.000 SALARIES-OVERTIME - 171 -
500.130.002 SPECIAL EVENT OT - 171 -
500.130.400 CALL BACK OT - 342 -
500.130.500 HOLD OVER OT - 342 -
500.134.000 HOLIDAY PAY - - -
500.135.000 SAL-S/L INCENT & VAC CASH OUT - 683 -
500.150.000 DEFERRED COMPENSATION - 1,050 -
510.210.000 FICA - 3,129 -
510.215.000 MEDICARE - 732 -
510.220.000 HEALTH INSURANCE-EMPLOYER - 9,300 -
510.225.000 LIFE INSURANCE - 148 -
510.230.000 UNEMPLOYMENT INSURANCE - 253 -
510.235.000 UNIFORM ALLOWANCE - 500 -
510.236.000 CELL PHONE STIPEND - 360 -
520.310.000 PERS-EMPLOYER - 21,265 -
700.200.000 EQUIPMENT - 36,000 40,000
POLICE SUPPORT - 121,800 40,000
Requested Budget Fiscal Year 2022-23
Fund: 295 - MEASURE "S"
83 June 20, 2022 Council Packet 265
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 295 - MEASURE "S" Actual Adopted Requested
Requested Budget Fiscal Year 2022-23
Fund: 295 - MEASURE "S"
Dept: 2200 POLICE FIELD OPERATIONS
500.110.000 SALARIES-FULL TIME 84,898 105,899 140,431
500.110.100 OFFICER IN CHARGE 458 - -
500.116.000 COURT STANDBY 470 514 1,122
500.117.000 COURT APPEARANCE 30 242 614
500.130.000 SALARIES-OVERTIME 682 2,351 4,098
500.130.002 SPECIAL EVENT OT 11,247 323 403
500.130.003 GRANT HRS 373 - -
500.130.100 MINIMUM STAFFING OT 1,725 485 1,855
500.130.200 RANGE OT 327 1,369 1,626
500.130.300 TRAINING OT - 618 820
500.130.400 CALL BACK OT 93 969 1,834
500.130.500 HOLD OVER OT 1,626 1,705 1,834
500.134.000 HOLIDAY PAY 3,753 6,036 6,011
500.135.000 SAL-S/L INCENT & VAC CASH OUT 7,981 1,520 2,654 500.150.000 DEFERRED COMPENSATION 1,204 1,200 1,200
500.170.000 WORKERS COMP 9,015
510.210.000 FICA 6,875 7,640 10,199
510.215.000 MEDICARE 1,608 1,786 2,385
510.220.000 HEALTH INSURANCE-EMPLOYER 37,232 37,200 39,600 510.225.000 LIFE INSURANCE 383 433 433
510.230.000 UNEMPLOYMENT INSURANCE 275 616 823
510.235.000 UNIFORM ALLOWANCE 1,739 2,000 2,000
520.310.000 PERS-EMPLOYER 48,761 70,183 49,976
700.200.000 EQUIPMENT - 175,000 110,000
POLICE FIELD OPERATIONS 220,754 418,089 379,918
Dept: 2500 FIRE ADMINISTRATION
600.250.000 SUPPLIES 24,511 12,000 12,000
600.305.000 SMALL TOOLS 975 1,000 1,000
610.915.000 TRAINING & EDUCATION - 500 3,000
700.200.000 EQUIPMENT - 235,000 10,000
FIRE ADMINISTRATION 25,486 248,500 26,000
Dept: 2525 FIRE OPERATIONS
610.915.000 TRAINING & EDUCATION 15,000 15,000 30,000
FIRE OPERATIONS 15,000 15,000 30,000
Total Expenditures 1,923,740 2,203,389 2,287,993
Grand Total: 488,443 1,613 1,613
Ending Fund Balance 1,585,972 1,587,585 1,589,198
84 June 20, 2022 Council Packet 266
City of Selma
Enterprise Funds
85 June 20, 2022 Council Packet 267
Ambulance Department
Organization Chart
Non-Safety
EMT (9)
Fire Division Chief
Non-Safety
Paramedic (8)
Per Diem Staff
86 June 20, 2022 Council Packet 268
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 600 - AMBULANCE SERVICE Actual Adopted Requested
Beginning Fund Balance 4,030,497 3,500,407 3,527,402
Revenues
Dept: 0000
470.000.000 INTEREST INCOME - 45,000 45,000
Dept: 0000 - 45,000 45,000
Dept: 2600 AMBULANCE
424.000.705 CARES PROVIDER RELIEF FUND 58,961 - -
452.100.000 GEMT REVENUES 39,257 - -
452.110.000 INSURANCE/PRIVATE/MEDI-CAL (68,674) 1,192,839 2,100,000 452.120.000 MEDICARE/VA 487,319 518,711 518,711
452.130.000 COLLECTION PAYMENTS 12,240 7,000 7,000
452.140.000 FRESNO COUNTY DRY RUN CONTRACT 13,500 12,000 12,000 452.150.000 IGT PROGRAM 4,939,907 2,542,437 2,786,719
452.185.000 AMB SUBSCRIPTION FEES 5,830 5,000 5,000
470.000.000 INTEREST INCOME 15,251
AMBULANCE 5,503,591 4,277,987 5,429,430
Total Revenues 5,503,591 4,322,987 5,474,430
Expenditures
Dept: 1600 FINANCE - GENERAL ACCOUNTING
500.110.000 SALARIES-FULL TIME 24,158 24,774 26,250
500.130.000 SALARIES-OVERTIME - 179 92
500.150.000 DEFERRED COMPENSATION 301 600 300
510.210.000 FICA 1,449 1,585 1,652
510.215.000 MEDICARE 339 371 386
510.220.000 HEALTH INSURANCE-EMPLOYER 9,799 9,300 4,950 510.221.000 OPEB EXPENSE - 1,800 1,800
510.225.000 LIFE INSURANCE 133 148 74
510.230.000 UNEMPLOYMENT INSURANCE 61 128 133
520.310.000 PERS-EMPLOYER 22,359 25,808 7,167
600.201.000 BAD DEBT 143,592 45,000 45,000
FINANCE - GENERAL ACCOUNTING 202,191 109,693 87,804
Dept: 2500 FIRE ADMINISTRATION
500.110.000 SALARIES-FULL TIME 20,491 63,933 149,650
500.130.000 VACATION/SICK LEAVE 0 536
500.150.000 DEFERRED COMPENSATION 527 1,425 2,700
510.210.000 FICA 1,803 4,064 9,643
510.215.000 MEDICARE 422 950 2,255
510.220.000 HEALTH INSURANCE-EMPLOYER 4,238 18,600 19,800 510.221.000 OPEB EXPENSE 3,600 0
510.225.000 LIFE INSURANCE 81 281 441
510.230.000 UNEMPLOYMENT INSURANCE 74 328 778
510.235.000 UNIFORM ALLOWANCE 255 250 1,000
510.236.000 CELL PHONE STIPEND 196 180 840
520.310.000 PERS-EMPLOYER 8,788 14,353 43,570
FIRE ADMINISTRATION 36,873 107,964 231,212
Requested Budget Fiscal Year 2022-23
Fund: 600 - AMBULANCE SERVICE
87 June 20, 2022 Council Packet 269
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 600 - AMBULANCE SERVICE Actual Adopted Requested
Requested Budget Fiscal Year 2022-23
Fund: 600 - AMBULANCE SERVICE
Dept: 2525 FIRE OPERATIONS
500.110.000 SALARIES-FULL TIME 267,027 281,744 257,628
500.110.200 FLSA 7,780 14,921 13,605
500.130.000 SALARIES-OVERTIME 5,778 3,582 25,055
500.130.002 SPECIAL EVENT OT 3,582 5,136
500.130.400 CALL BACK OT 122 0 0
500.134.000 HOLIDAY PAY 19,508 26,260 23,945
500.135.000 SAL-S/L INCENT & VAC CASH OUT 5,940 5,363
500.150.000 DEFERRED COMPENSATION 5,363 5,250 5,250
500.170.000 WORKERS COMPENSATION 1,832 0 0
510.210.000 FICA 17,480 21,417 21,032
510.215.000 MEDICARE 4,334 5,009 4,919
510.220.000 HEALTH INSURANCE-EMPLOYER 28,573 55,800 49,500 510.221.000 OPEB EXPENSE 24,600 0
510.225.000 LIFE INSURANCE 708 940 794
510.230.000 UNEMPLOYMENT INSURANCE 722 1,728 1,697
510.235.000 UNIFORM ALLOWANCE 3,056 3,000 2,500
510.236.000 CELL PHONE STIPEND 2,323 1,800 1,440
520.310.000 PERS-EMPLOYER 95,830 134,648 99,099
FIRE OPERATIONS 460,436 590,221 516,961
Dept: 2600 AMBULANCE
500.110.000 SALARIES-FULL TIME 228,265 450,528 774,442
500.110.100 OFFICER-IN-CHARGE - 0 9,185
500.120.000 SALARIES-PART TIME 19,262 43,920 87,552
500.130.000 SALARIES-OVERTIME 59,765 265,950 383,062
500.130.100 SALARIES-MIN STF OVERTIME 0 50,607
500.130.002 SPECIAL EVENT OT 7,213 0 0
500.130.102 SPECIAL EVENT REIM (7,768) 0 0
500.134.000 HOLIDAY PAY 5,370 44,346 83,809
500.135.000 SAL-S/L INCENT & VAC CASH OUT 5,854 5,400 6,070 500.140.000 SALARIES-COMP TIME ABSENCES 25,774 5,000 0
500.150.000 DEFERRED COMPENSATION 5,250 9,300 12,900
510.210.000 FICA 20,346 44,346 87,540
510.215.000 MEDICARE 4,758 11,419 20,476
510.220.000 HEALTH INSURANCE-EMPLOYER 57,966 198,400 316,800 510.221.000 OPEB EXPENSE 218,326 5,000 0
510.225.000 LIFE INSURANCE 1,295 3,438 4,996
510.230.000 UNEMPLOYMENT INSURANCE 827 3,937 7,060
510.235.000 UNIFORM ALLOWANCE 2,385 3,900 5,500
510.236.000 CELL PHONE STIPEND 784 720 720
520.310.000 PERS-EMPLOYER 475,378 74,860 219,244
600.250.000 SUPPLIES 6,637 10,000 6,000
600.257.000 GASOLINE & DIESEL 10,534 0 0
600.280.000 MEDICAL SUPPLIES 34,411 40,000 75,000
600.285.000 OXYGEN SUPPLIES 3,866 7,500 7,500
600.300.000 UNIFORM EXPENSE 431 0 7,500
600.350.000 PAGER, RADIOS, ETC 4,233 2,000 1,000
600.375.000 EQUIPMENT REPAIRS 296 1,000 1,000
600.400.000 PROFESSIONAL SERVICES 1,392,049 463,690 806,751 600.430.000 BILLING SERVICES 122,673 100,000 100,000
600.434.000 GEMT QUALITY ASSURANCE FEE 96,512 100,000 100,000 610.915.000 TRAINING & EDUCATION 4,000 15,000
610.917.000 MEDIC CERTIFICATION 275 1,000 1,000
620.100.000 FLEET-INTERNAL CHARGE 17,643 24,338
620.300.000 INSURANCE-INTERNAL CHARGE 23,436 120,768 144,991 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 1,764 1,630 1,865 620.600.000 DATA PROCESSING-INTERNAL CHARG 6,180 13,103 16,892 700.200.000 EQUIPMENT 225,000 44,000
700.500.000 DEPRECIATION EXP 37,332 60,000 60,000
791.000.000 TRANSFER OUT 2,462,500 1,150,316 1,150,316
AMBULANCE 5,334,180 3,488,114 4,633,116
Total Expenditures 6,033,680 4,295,992 5,469,093
Grand Total: (530,090) 26,995 5,337
Ending Fund Balance 3,500,407 3,527,402 3,532,740
88 June 20, 2022 Council Packet 270
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 601 - PIONEER VILLAGE
Beginning Fund Balance 49,595 11,910 (35,789)
Revenues
Dept: 4100 RECREATION
456.500.000 PROGRAM REVENUE - 1,000 1,000
472.040.000 RENTAL PIONEER VILLAGE 15,284 11,700 33,900 475.000.000 REIMBURSEMENTS 2,782 0 0
482.010.000 MISCELLANEOUS REVENUE 200 500 500
490.220.000 OPERATING TRANSFERS IN 15,000 15,000 15,000 Total Revenues 33,267 28,200 50,400
Expenditures
Dept: 4100 RECREATION
500.110.000 SALARIES-FULL TIME 4,529 4,805 5,735
500.120.000 SALARIES-PART TIME 112
500.135.000 SAL-S/L INCENT & VAC CASH OUT - 222 101
510.210.000 FICA 289 313 362
510.215.000 MEDICARE 68 73 85
510.220.000 HEALTH INSURANCE-EMPLOYER 1,088 930 165
510.221.000 OPEB EXPENSE 2,462 432 0
510.225.000 LIFE INSURANCE 15 15 2
510.230.000 UNEMPLOYMENT INSURANCE 12 25 29
510.236.000 CELL PHONE STIPEND 26 24 4
520.310.000 PERS-EMPLOYER 7,680 2,891 1,315
600.250.000 SUPPLIES 117 1,500 1,500
600.400.000 PROFESSIONAL SERVICES 30,176 40,000 15,000
600.401.900 PEST CONTROL 480 480 480
620.200.000 BUILDING-INTERNAL CHARGE 2,664 4,768 7,588
630.200.000 GAS & ELECTRIC 7,251 7,573 8,180
630.300.000 WATER 10,139 8,884 14,248
630.400.000 SEWER 482 502 561
630.500.000 ALARM 2,307 2,462 2,065
700.500.000 DEPRECIATION EXP 1,054 0 0
Total Expenditures 70,952 75,899 57,421
Grand Total: (37,685) -47,699 -7,021
Ending Fund Balance 11,910 (35,789) (42,810)
Requested Budget Fiscal Year 2022-23
Fund: 601 - PIONEER VILLAGE
89 June 20, 2022 Council Packet 271
Transit Department
Organization Chart
City Manager
Fleet Service Coordinator
(1)
Transit Maintenance
Manager (1)
Transit Mechanic III (2)
Transit Shuttle Driver (2)
90 June 20, 2022 Council Packet 272
Transit
Mission
Transit Maintenance strives to maintain and preserve facility assets and equipment for helping our City function at its best. Our mission is to provide quality services to Fresno County in an efficient and professional manner while implementing safety. Our focus is to continually improve and ensure customer satisfaction while maintaining the goal of improving the overall appearance and reliability of a high functioning support division.

Services
 Preventive Maintenance: lube, oil and filter service; safety inspection; commercial vehicle safety inspection; transmission service; hydraulic system service; cooling system service; opacity inspection; annual California Highway Patrol Inspection; auxiliary engine/generator service; wheelchair lift inspection; and multiplex diagnosis.  Repair all transit related equipment: install and maintain security and technological equipment install on vehicles, repair CNG fueling stations, diagnose and repair all components of fleet with a wide range of fueling systems and makes.  Cycle transit vehicles in for preventive maintenance, clean and sanitize  Prepare fleet for external Inspections and Reporting: Maintain all reporting necessary for CHP and State mandates plus records.

Accomplishments for FY 2021-2022
 Expedited hiring process for vacated positions
 Installation of level 2 and 3 electronic chargers at Maintenance Facility Objectives for FY 2022-2023
 Upgrade all FCRTA CNG fueling locations throughout the County to commercial grade pumping stations.
 Analyze and assess aging fleet for replacement
 Assist FCRTA in facilitating the development of new facility  Insured compliance with FCRTA contract
91 June 20, 2022 Council Packet 273
Transit
Performance
Measures
FY 2021-2022
Estimated Actuals
FY 2022-2023
Target
Scheduled
MaintenanceGeneral Public
Vehicles
45 days – 3,000
miles
45 days – 3,000
miles
Scheduled
Maintenance-BBuses
90 days – 5,000
miles
90 days – 5,000
miles
Repair down
time-Standard
Repair
1-2 days 1-2 days
Repair down
time-Major
Repair
3-10 days 3-10 days
92 June 20, 2022 Council Packet 274
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 603 - TRANSIT SERVICE Actual Adopted Requested
Beginning Fund Balance 178,739 136,651 146,785
Revenues
Dept: 5500 TRANSIT SERVICE
456.730.000 TRANSIT SERVICES INCOME 1,055,694 942,759 1,108,609 Total Revenues 1,055,694 942,759 1,108,609
Expenditures
Dept: 5500 TRANSIT SERVICE
500.110.000 SALARIES-FULL TIME 309,248 341,560 350,948
500.120.000 SALARIES-PART TIME 24,781 32,016 32,016
500.130.000 SALARIES-OVERTIME 18,646 9,337 9,596
500.135.000 SAL-S/L INCENT & VAC CASH OUT 1,295 0 0
500.140.000 SALARIES-COMP TIME ABSCENSES 8,171 0 0
500.150.000 DEFERRED COMPENSATION 5,932 8,100 8,100
510.210.000 FICA 21,541 24,308 24,906
510.215.000 MEDICARE 5,038 5,685 5,825
510.220.000 HEALTH INSURANCE-EMPLOYER 77,143 111,600 118,800 510.221.000 OPEB EXPENSE 22,808 18,000 0
510.225.000 LIFE INSURANCE 1,360 1,596 1,596
510.230.000 UNEMPLOYMENT INSURANCE 893 1,960 2,009
510.235.000 UNIFORM ALLOWANCE 2,489 2,400 2,400
510.236.000 CELL PHONE STIPEND 1,087 1,080 1,080
520.310.000 PERS-EMPLOYER 73,965 73,660 89,728
600.250.000 SUPPLIES 36,717 31,211 25,455
600.256.000 AUTO PARTS 147,810 147,162 206,606
600.300.000 UNIFORM EXPENSE 196 0 0
600.305.000 SMALL TOOLS - 500 0
600.400.000 PROFESSIONAL SERVICES 38,663 22,250 92,650
600.424.000 EXAMS, PHYSICAL-PSYCHOLOGICAL - 200 200
791.000.000 TRANSFER OUT 300,000 100,000 100,000
Total Expenditures 1,097,782 932,625 1,071,915
Grand Total: (42,088) 10,134 36,694
Ending Fund Balance 136,651 146,785 183,479
Requested Budget Fiscal Year 2022-23
Fund: 603 - TRANSIT SERVICE
93 June 20, 2022 Council Packet 275
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 605 - CULTURAL ARTS Actual Adopted Requested
Beginning Fund Balance (26,406) (68,375) (122,052)
Revenues
456.345.000 ART CENTER CLASSES 463
456.500.000 PROGRAM REVENUE 26,359 96,000 98,000
456.540.027 Gentleman's Guide Sales 211 - -
456.540.032 Cabaret Sales 338 - -
456.540.034 Zombie Prom Sales 912 - -
456.540.035 Puffs Sales 7,631 - -
456.540.037 Head Over Heels 2,329 - -
456.540.040 Zoot Suit Sales 1,735 - -
472.000.000 RENTAL OF PROPERTY-MISC 13,169 - -
472.045.000 RENTAL OF ART CENTER 500 4,500 5,600
482.010.000 MISCELLANEOUS REVENUE - 1,000 1,000
490.220.000 OPERATING TRANSFERS IN 19,299 34,791 55,418 Total Revenues 72,946 136,291 160,018
Expenditures
Dept: 4300 CULTURAL ARTS
500.110.000 SALARIES-FULL TIME 24,924 26,868 29,064
500.135.000 SAL-S/L INCENT & VAC CASH OUT - 620 671
500.140.000 SALARIES COMP TIME ABSENSES 161 - -
500.150.000 DEFERRED COMPENSATION 602 600 600
510.210.000 FICA 1,457 1,753 1,892
510.215.000 MEDICARE 341 410 443
510.220.000 HEALTH INSURANCE-EMPLOYER 9,744 9,300 9,900 510.221.000 OPEB EXPENSE 1,850 - -
510.225.000 LIFE INSURANCE 133 133 133
510.230.000 UNEMPLOYMENT INSURANCE 64 142 153
510.236.000 CELL PHONE STIPEND 196 180 180
520.310.000 PERS-EMPLOYER 5,886 2,114 7,249
600.250.000 SUPPLIES 3,993 40,000 40,000
600.400.000 PROFESSIONAL SERVICES 8,219 44,500 49,850
600.401.900 PEST CONTROL 480 960 960
620.200.000 BUILDING-INTERNAL CHARGE 14,472 24,428 38,314 620.300.000 INSURANCE-INTERNAL CHARGE 4,488 4,380 5,140 620.500.000 GEN OVH/OFF EXP-INTERNAL CHARG 876 815 932
620.600.000 DATA PROCESSING-INTERNAL CHARG 10,596 10,191 13,138 630.100.000 TELEPHONE 784 817 761
630.200.000 GAS & ELECTRIC 9,457 17,565 14,166
630.300.000 WATER 1,233 1,218 1,477
630.400.000 SEWER 965 1,003 1,121
630.500.000 ALARM 1,847 1,971 1,653
656.540.031 Beauty and the Beast Expense 4,629 - -
656.540.034 Zombie Prom Expense 951 - -
656.540.037 Head over Heels Expenses 1,912 - -
656.540.041 SpongeBob Expense 4,656
Total Expenditures 114,915 189,968 217,795
Grand Total: (41,969) (53,677) (57,777)
Ending Fund Balance (68,375) (122,052) (179,829)
Requested Budget Fiscal Year 2022-23
Fund: 605 - CULTURAL ARTS
94 June 20, 2022 Council Packet 276
FY 2020-21 FY 2021-22 FY 2022-23
Fund 604 Garbage Actual Adopted Requested
Beginning Fund Balance 12,127 4,368 4,368
Revenues
Dept: 9900 General Non-Department
405.000.000 Garbage Receipts from Property Tax 1,517,882 1,528,497 1,582,453 Total Revenues 1,517,882 1,528,497 1,582,453
Expenditures
Dept: 9900 General Non-Department
600.401.700 Garbage Contract Payments 1,524,988 1,526,497 1,580,453 600.406.000 Garbage Service Refund 654 1,000 1,000
600.720.000 Taxes-Assessment Charge - 1,000 1,000
1,525,641 1,528,497 1,582,453
Total Expenditures 1,525,641 1,528,497 1,582,453
Grand Total: (7,759) - -
Ending Fund Balance 4,368 4,368 4,368
Requested Budget Fiscal Year 2022-23
Fund: 604 Garbage
95 June 20, 2022 Council Packet 277
City of Selma
Internal Service Funds
96 June 20, 2022 Council Packet 278
Insurance
Mission
The Department’s mission is to ensure that the City has adequate general insurance including liability and property coverage, health and workers’ compensation insurance for its employees and take a pro-active role in reducing potential liability and work injuries through its risk management program.

Services
 Risk Management
 General Liability Insurance
 Property Insurance
 Auto Insurance
 Employee Relations Liability Insurance
 Workers’ Compensation
 Health Benefits Insurance
Accomplishments for FY 2021-2022
 Managed and oversaw fifteen (15) workers’ compensation claims.  Managed and oversaw eight (8) liability claims.
 Conducted annual open enrollment process with its flexible benefit plans, for calendar year 2022.
 Provide needed safety training programs for public work employees.

Objectives for FY 2022-2023
 Work with department heads to strengthen the City’s return-to-work program, which brings injured employees back to work in a modified capacity.  Work proactively with city’s claims administrators, attorneys and city physicians to resolve both liability and workers’ compensation claims with the best possible outcome.  Continue to oversee the ERMA (Employment Risk Management Authority) program and ensure that all department heads and supervisors are current with on-line training programs.
 Provide needed safety training programs for all city employees, or as necessary per federal and state requirements.
 Continue to serve on the Board of the Central San Joaquin Valley Risk Management Authority (CSJVRMA) as a board member.
 Market dental, vision, life, and LTD plans.
97 June 20, 2022 Council Packet 279
Insurance
Performance Measures
FY 2021-2022
Estimated
Actuals
FY 2022-2023
Target
Workers’ Compensation
claims processed
15 14
Days lost due to occupational
injury
164 70
Days of modified duty due to
occupational injury
11 45
Liability claims processed 8 10
98 June 20, 2022 Council Packet 280
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 700 - INSURANCE Actual Adopted Requested
Beginning Fund Balance 683,241 1,034,746 1,034,746
Revenues
Dept: 9100 INT. SVC. - INSURANCE
470.000.000 INTEREST INCOME 5,085 0 0
482.050.000 RMA REFUND OF DEP. PREMIUM 38,367 0 0
486.000.000 INSUR. PREM. REIMB.-RETIREES 24,011 24,183 24,167 486.100.000 HEALTH INSUR PREM-PAYROLL 100,473 101,760 99,106 486.300.000 SUI (FROM PAYROLL - CITY COST) 649 0 0
487.000.000 INTERNAL SERVICE CHARGE 1,197,171 1,273,056 1,542,765 Total Revenues 1,365,757 1,398,999 1,666,038
Expenditures
Dept: 9100 INT. SVC. - INSURANCE
610.900.000 MEMBERSHIP & DUES 3,315 3,315 0
610.915.000 TRAINING & EDUCATION - 0 3,500
640.100.000 RMA-GENERAL LIABILITY 256,072 333,804 459,821 640.105.000 RMA-WORKER'S COMP 387,529 613,960 737,821
640.110.000 RMA-PROPERTY 55,665 120,108 144,018
640.120.000 RMA-EMPLOYEE ASSISTANCE 3,036 3,340 3,127
640.125.000 RMA-AUTO OVER 25K 42,679 57,868 57,739
640.130.000 RMA-GENERAL ADMINISTRATION 5,950 3,687 3,687 640.135.000 RMA-BUSINESS TRAVEL 14 14 14
640.145.000 RMA - AUTO UNDER 25K 100 100 100
640.150.000 RMA-EMPLOYMENT PRACTICES 37,569 52,574 53,679 640.200.000 SURETY BONDS 2,589 0 0
640.300.000 DENTAL CLAIMS 110,057 92,176 84,035
640.310.000 SELECTED EMPLOYEES HEALTH INS 55,908 52,000 52,000 640.313.000 HEALTH INS ADMIN FEE 3,431 2,641 2,641
640.314.000 RETIREE HEALTH INSURANCE 40,567 54,712 54,712 640.320.000 VISION CLAIMS 4,025 4,000 3,599
640.340.000 LTD - MISC. EMPLOYEES 5,747 4,700 5,544
Total Expenditures 1,014,252 1,398,999 1,666,038
Grand Total: 351,505 - -
Ending Fund Balance 1,034,746 1,034,746 1,034,746
Requested Budget Fiscal Year 2022-23
Fund: 700 - INSURANCE
99 June 20, 2022 Council Packet 281
Fleet
Mission
Fleet department provides safe & dependable vehicles and equipment to all city departments and divisions
Services
 Maintain and repair city vehicles to ensure equipment operating properly.  Keep permits pertaining to fleet department current.
 Maintain the shop operating safely & efficiently.

Accomplishments for FYs 2021-2022
 Maintained a fully stocked supply of parts.
 Installed cabinet to comply with EPA regulations.
 Purchased required equipment to avoid subcontracting of repairs and maintenance.

Objectives for FYs 2022-2023
 Hire a part-time shop assistant/technician.
 Purchase additional shop equipment to improve efficiency in maintenance operations.  Receive training for fire equipment.
 Receive specialized training & certifications for Code 3 vehicles.

Performance
Measures
FY 2020-2022
Estimated
Actuals
FY 2022-2023
Target
Increase in house
repairs 50% 70%
100 June 20, 2022 Council Packet 282
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 701 - FLEET MANAGEMENT Actual Adopted Requested
Beginning Fund Balance 477,854 425,321 425,321
Revenues
Dept: 0000
470.000.000 INTEREST INCOME 3,331 0 0
Dept: 0000 3,331 0 0
Dept: 9200 INT. SVC - FLEET MANAGEMENT
475.010.000 INSURANCE REIMBUREMENT 2,227 0 0
487.000.000 INTERNAL SERVICE CHARGE 487,392 495,002 649,682 INT. SVC - FLEET MANAGEMENT 489,619 495,002 649,682
Total Revenues 492,950 495,002 649,682
Expenditures
Dept: 9200 INT. SVC - FLEET MANAGEMENT
500.110.000 SALARIES-FULL TIME 69,440 75,123 97,624
500.130.000 SALARIES-OVERTIME 41 0 2,458
500.135.000 SAL-S/L INCENT & VAC CASH OUT - 722 796
500.150.000 DEFERRED COMPENSATION 2,107 2,100 2,400
510.210.000 FICA 4,328 4,855 6,377
510.215.000 MEDICARE 1,012 1,135 1,491
510.220.000 HEALTH INSURANCE-EMPLOYER 19,587 18,600 24,750 510.221.000 OPEB EXPENSE 5,457 1,000 1,000
510.225.000 LIFE INSURANCE 267 266 333
510.230.000 UNEMPLOYMENT INSURANCE 181 392 515
510.235.000 UNIFORM ALLOWANCE 415 400 400
510.236.000 CELL PHONE STIPEND 392 360 360
520.310.000 PERS-EMPLOYER 16,938 5,851 24,347
600.250.000 SUPPLIES 19,614 10,000 10,000
600.254.000 OILS & LUBES 8,576 10,000 10,000
600.255.000 TIRES & TUBES 33,598 17,000 25,000
600.256.000 AUTO PARTS 71,575 61,000 70,000
600.257.000 GASOLINE & DIESEL 185,252 200,000 250,000
600.300.000 UNIFORM EXPENSE 506 500 500
600.305.000 SMALL TOOLS 6,072 6,750 6,750
600.375.000 EQUIPMENT REPAIRS 6,998 20,000 20,000
600.400.000 PROFESSIONAL SERVICES 43,647 17,596 22,096
600.401.900 PEST CONTROL 50 50 52
600.425.000 LINEN SERVICES - 1,000 1,000
600.457.000 AUTO SERVICE-REPAIRS 39,072 30,000 60,000
600.458.000 AUTO SERVICE-TOWING 288 1,000 2,500
610.915.000 TRAINING & EDUCATION 594 2,000 2,000
630.200.000 GAS & ELECTRIC 4,932 5,521 4,792
630.300.000 WATER 1,440 1,467 1,825
630.400.000 SEWER 116 121 120
630.500.000 ALARM 180 193 197
700.500.000 DEPRECIATION EXP 2,808 0 0
Total Expenditures 545,483 495,002 649,682
Grand Total: 250,582 0 0
Ending Fund Balance 425,321 425,321 425,321
Requested Budget Fiscal Year 2022-23
Fund: 701 - FLEET MANAGEMENT
101 June 20, 2022 Council Packet 283
Building Maintenance
Mission
The Building Maintenance Division’s mission is to maintain a clean and inviting appearance; and sustainable efficient operative capacity, for all city owned buildings and facilities
Services
 Clean and upkeep all city owned buildings & facilities.  Perform all building repairs, as needed.
 Improve energy and operational efficiency of buildings.

Accomplishments for FY 2021-2022
 Installed a new HVAC unit at Senior Center.

Objectives for FY 2022-2023
 Complete interior workspace upgrade at City Hall.
 Conduct status inspections and reports for all city-owned buildings.  Create maintenance schedule and associated improvement plan for all city owned facilities.
 Maintain all city owned buildings to a satisfactory level. 102 June 20, 2022 Council Packet 284
Building Maintenance
Performance
Measures
FY 2021-2022
Estimated Actuals
FY 2022-2023
Target
HVAC
replacement/upgrade 0 1
LED Conversions n/a 25
Completion of
maintenance schedule
and improvement
plan (per building)
n/a 3
103 June 20, 2022 Council Packet 285
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 702 - BUILDING & UTILITY Actual Adopted Requested Beginning Fund Balance 265,417 218,020 218,020
Revenues
Dept: 9300 INT. SVC. - BLDG MAINT & UTLTY
470.000.000 INTEREST INCOME 3,548 0 0
487.000.000 INTERNAL SERVICE CHARGE 304,260 440,413 625,762 Total Revenues 307,808 440,413 625,762
Expenditures
Dept: 9300 INT. SVC. - BLDG MAINT & UTLTY
500.110.000 SALARIES-FULL TIME 21,219 42,924 253,632
500.130.000 SALARIES-OVERTIME 3776
500.130.400 CALL BACK OT 3776
500.130.600 ON CALL 1600
500.135.000 SAL-S/L INCENT & VAC CASH OUT 0 413 2,440
500.150.000 DEFERRED COMPENSATION 1,204 1,200 2,400
510.210.000 FICA 1,311 2,784 16,703
510.215.000 MEDICARE 307 651 3,906
510.220.000 HEALTH INSURANCE-EMPLOYER 8,176 18,600 99,000 510.221.000 OPEB EXPENSE 35,322 1,000 0
510.225.000 LIFE INSURANCE 267 266 1,330
510.230.000 UNEMPLOYMENT INSURANCE 58 224 1,347
510.235.000 UNIFORM ALLOWANCE 415 400 2,000
510.236.000 CELL PHONE STIPEND 392 360 1,800
520.310.000 PERS-EMPLOYER 115,760 50,784 34,126
600.250.000 SUPPLIES 23,171 23,000 28,000
600.300.000 UNIFORM EXPENSE 172 1,300 1,600
600.305.000 SMALL TOOLS 572 900 900
600.370.000 BUILDING REPAIRS 3,208 43,000 42,000
600.400.000 PROFESSIONAL SERVICES 96,057 193,700 78,500 600.475.000 MAINTENANCE AGREEMENTS 16,513 17,500 17,500 600.720.000 TAXES-ASSESSMENT CHARGE 416 420 420
630.100.000 TELEPHONE 15,275 10,654 19,006
630.700.000 INTERNET 9,857 10,000 10,000
700.200.000 EQUIPMENT 0 20,333 0
700.500.000 DEPRECIATION EXP 5,533 0 0
Total Expenditures 355,205 440,413 625,762
Grand Total: 96,635 - -
Ending Fund Balance 218,020 218,020 218,020
Requested Budget Fiscal Year 2022-23
Fund: 702 - BUILDING & UTILITY
104 June 20, 2022 Council Packet 286
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 703 - GENERAL OVERHEAD Actual Adopted Requested
Beginning Fund Balance 54,209 59,557 59,557
Revenues
Dept: 9500 INT. SVC. - OVRHD & OFFICE EXP
475.000.000 REIMBURSEMENTS 0 1,000 0
487.000.000 INTERNAL SERVICE CHARGE 32,712 29,609 35,012 Total Revenues 32,712 30,609 35,012
Expenditures
Dept: 9500 INT. SVC. - OVRHD & OFFICE EXP
600.120.000 POSTAGE 508 1,000 819
600.400.000 PROFESSIONAL SERVICES 450 300 0
600.505.000 RENTALS-EQUIPMENT 1,013 525 1,968
610.900.000 MEMBERSHIP & DUES 955 1,200 1,002
700.400.000 LEASE PURCHASE DEBT PAYMENT 24,438 27,584 31,222 Total Expenditures 27,364 30,609 35,012
Grand Total: (1,712) 0 0
Ending Fund Balance 59,557 59,557 59,557
Requested Budget Fiscal Year 2022-23
Fund: 703 - GENERAL OVERHEAD
105 June 20, 2022 Council Packet 287
FY 2020-21 FY 2021-22 FY 2022-23
Fund: 704 - DATA PROCESSING Actual Adopted Requested
Beginning Fund Balance 379,647 471,330 471,330
Revenues
Dept: 9600 INT. SVC. - DATA PROCESSING
470.000.000 INTEREST INCOME 2,416 0 0
487.000.000 INTERNAL SERVICE CHARGE 357,588 335,214 432,144 Total Revenues 360,004 335,214 432,144
Expenditures
Dept: 9600 INT. SVC. - DATA PROCESSING
600.250.000 SUPPLIES 7,392 17,500 8,021
600.400.000 PROFESSIONAL SERVICES 71,767 39,300 133,800 600.470.000 SOFTWARE LICENSE AGREEMENTS 59,437 46,240 43,915 600.475.000 MAINTENANCE AGREEMENTS 106,171 79,400 92,372 700.200.000 EQUIPMENT 0 0 100,000
700.250.000 EQUIPMENT - SOFTWARE 0 8,850 8,850
700.400.000 LEASE PURCHASE DEBT PAYMENT 1,126 143,924 45,186 700.500.000 DEPRECIATION EXP 22,428 0 0
Total Expenditures 268,321 335,214 432,144
Grand Total: 91,683 0 0
Ending Fund Balance 471,330 471,330 471,330
Requested Budget Fiscal Year 2022-23
Fund: 704 - DATA PROCESSING
106 June 20, 2022 Council Packet 288
City of Selma
Budget Transfers
107 June 20, 2022 Council Packet 289

FUND G/L ACCOUNT AMOUNT FUND G/L ACCOUNT AMOUNT
General Fund (100) 100-0000-490.220.000 1,150,316 Ambulance (600) 600-2600-791.000.000 (1,150,316) General Fund (100) 100-0000-490.220.000 100,000 Transit (603) 603-5500-791.000.000 (100,000) General Fund (100) 100-0000-490.220.000 1,369,650 ARPA (229) 229-5500-791.000.000 (1,369,650) General Fund (100) 100-0000-490.220.000 42,000 Public Safety (204) 204-2200-791.000.000 (42,000) 2,661,966 (2,661,966)
General Fund (100) 100-2200-490.220.000 952,878 Measure S (295) 295-0000-791.000.000 (952,878) General Fund (100) 100-2525-490.220.000 896,197 Measure S (295) 295-0000-791.000.000 (896,197) 1,849,075 (1,849,075)
General Fund (100) 100-5100-490.000.000 100,000 Prop 68 Park Grant 275-5200-791.000.000 (110,000) General Fund (100) 100-1500-490.000.000 10,000
110,000 (110,000)
CAPITAL PROJECT-PARKS (456) 456-4100-490.220.000 138,546 GENERAL (100) 100-0000-791.000.000 (138,546) 138,546 (138,546)
CULTURAL ARTS (605) 605-4300-490.220.000 55,418 GENERAL (100) 100-4100-791.000.000 (55,418) RECREATION (601) 601-4100-490.220.000 15,000 GENERAL (100) 100-4100-791.000.000 (15,000) 70,418 (70,418)
Streets Fund (210) 210-5400-490.220.000 1,181,490 Measure C (214) 214-5400-791.000.000 (1,181,490) Streets Fund (210) 210-5400-490.220.000 486,808 Gas Tax (211) 211-5400-791.000.000 (486,808) Streets Fund (210) 210-5400-490.220.000 600,000 Road Maintenance & Rehab (212) 212-5400-791.000.000 (600,000) Streets Fund (210) 210-5400-490.220.000 1,673,511 LTF Fund (213) 213-5400-791.000.000 (1,673,511) 3,941,809 (3,941,809)
277,092
Arts (Fund 605) 20% 55,418 used for equipment and misc. purchases Recreation (fund 100) 30% 83,127 used for part time labor and supplies/equipment Parks (fund 456) 50% 138,546 used for capital parks expenditures 277,092
Budget Transfers
Into From
TOT Allocation of 50% of 12 percent:

Requested Budget Fiscal Year 2022-23
108 June 20, 2022 Council Packet 290
Exhibit B
Current
Position Frequency Salary
City Manager Monthly 15,667.00 Effective 12/08/2021
Biweekly 7,230.92
Hourly 90.39
Community Development Director Monthly 8,706.00
Biweekly 4,018.15
Hourly 50.23
Community Services Director Monthly 8,119.05 8,525.00 8,951.25 9,398.82 9,868.76 Biweekly 3,747.25 3,934.62 4,131.35 4,337.91 4,554.81
Hourly 46.84 49.18 51.64 54.22 56.94
Deputy City Manager Monthly 11,250.00 11,813.00 12,404.00 13,024.00 13,674.50 Biweekly 5,192.31 5,452.15 5,724.92 6,011.08 6,311.54
Hourly 64.90 68.15 71.56 75.14 78.89
Director of Finance/Treasurer Monthly 9,312.00 9,778.00 10,267.00 10,780.00 11,319.50 Biweekly 4,297.85 4,512.92 4,738.62 4,975.38 5,224.15
Hourly 53.72 56.41 59.23 62.19 65.30
Fire Chief Monthly 9,731.04 10,217.59 10,728.47 11,264.90 11,828.14 Biweekly 4,493.25 4,715.81 4,951.60 5,199.18 5,459.14
Hourly 56.14 58.95 61.90 64.99 68.24
Police Chief Monthly 9,731.04 10,217.59 10,728.47 11,264.90 11,828.14 Biweekly 4,493.25 4,715.81 4,951.60 5,199.18 5,459.14
Hourly 56.14 58.95 61.90 64.99 68.24
Public Works Director Monthly 8,456.00 8,879.00 9,323.00 9,789.00 10,278.00 Biweekly 3,902.77 4,098.00 4,302.92 4,518.00 4,743.69
Hourly 48.78 51.23 53.79 56.48 59.30
Position Frequency A B C D E
Fire Engineer Monthly 4,748.00 4,985.00 5,234.00 5,496.00 5,771.00 Biweekly 2,191.38 2,300.77 2,415.69 2,536.62 2,663.54
Hourly* 19.57 20.54 21.57 22.65 23.78
Firefighter Monthly 4,305.00 4,520.00 4,746.00 4,983.00 5,232.00 Biweekly 1,986.92 2,086.15 2,190.46 2,299.85 2,414.77
Hourly* 17.74 18.63 19.56 20.53 21.56
(* 56 hours per week)
Salary Schedule

DEPARTMENT HEADS-FLSA EXEMPT

CITY OF SELMA

MASTER SALARY SCHEDULE
EFFECTIVE July 1, 2022
FIREFIGHTERS LOCAL 3716
June 20, 2022