Measure S Committee reviews Selma City FY2023–24 report; committee member reads motion to approve report

A staff member presented the Measure S fiscal year 2023–24 report to the Measure S Committee of Selma City and reviewed packet materials, including a revised equipment handout for page 7.

The staff member reported total public safety expenditures of $14,400,000 for the period ending June 30, 2024, with police-related costs totaling $9,800,000 and fire-related costs totaling $4,600,000. The report listed total general fund expenditures of $22,900,000 and calculated public-safety-related spending at 62.99% of general fund expenditures, above the 60% benchmark cited in Measure S. The staff member said the formula calculation produced a line amount of $13,700,000 and that the city spent $685,000 in excess of that figure.

Staff described cash flows and transfers: the amount available for transfers to Measure S after direct expenses was $1,900,000, and actual transfers paid to Measure S totaled $1,800,000. The staff member identified the Measure S fund balance for 06/30/24 as $3,600,000 on the balance sheet and summarized reserves and balances at the same figure. On the income statement, staff said Measure S revenue totaled 2.9 and expenses 2.5 (presented in the packet as chart figures), producing a net effect the presenter described as $347,000.

On equipment, staff provided a handout showing police equipment purchases of $223,000 and fire equipment purchases of $18,000 for the period 07/01/2023–06/30/2024. Staff also noted CalCard expenses totaling $14,000.

A committee member asked about a roughly $229,000 debit visible in the packet. The staff member explained that some sales-tax receipts for June are often received in July or August and are accrued back to the prior fiscal year by auditors; the presenter described that process as removing the receipts from the current period and placing them in the prior year so the accounting matches the period when the tax was attributable.

At the close of the presentation, a committee member asked for and received a motion. One committee member moved to approve the Measure S audit report and another seconded. A committee member then read the motion into the record: “I move to approve that the city of Selma has met and exceeded its general fund obligations by $625,160.40. In accordance with Measure S, which requires that 50% of the city's budget be allocated to public safety, 62.99% was expended during the fiscal year 2023 to 2024. Therefore, Measure S funds were utilized appropriately. Additionally, the Measure S Committee approves an assets and liabilities balance of $3,639,433.10.” The transcript records the motion and the second but does not record a vote tally or final outcome.

The presenter apologized for the delay in circulating the materials and said staff will aim to provide the report earlier next year.