Agenda packet — Selma City Council, May 28, 2025

AGENDA

SELMA CITY COUNCIL

SPECIAL MEETING
May 28, 2025
10:00 a.m.

Selma City Council Chambers
1710 Tucker Street
Selma, CA 93662
Teleconference Phone Number: +1 301 715 8592
Webinar ID: 891 6864 5005 https://zoom.us/j/89168645005

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

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

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

ORAL COMMUNICATIONS
NOTICE(S) TO THE PUBLIC: At this time, any member of the public may address the City Council regarding any item on the regular meeting agenda over which the Council has jurisdiction. No action or discussion will be taken on any item not on the agenda. Issues raised will be referred to the City Manager for review. Members of the public shall limit their remarks to three (3) minutes.
1 – CONSENT CALENDAR
1-1 Approval - Consideration of Resolution 2025-34 for Notice of Completion for the Transit-Oriented Development Improvement Project
Horn
1-2 Approval – Consideration of Resolution 2025-35 Approving First Amendment to Professional Services Agreement with Griffin Structures Inc. for Additional Service Request (ASR) #1 Fee for Master Plan Concept Design and Bridging Documents for a Temporary EMS Facility to be Incorporated into the New Fire Station/Headquarters Campus Webster
2 – NEW BUSINESS
2-1 Information Item - Proposed Budget Fiscal Year 2025 / 2026 Moreno 1 ORAL COMMUNICATIONS
NOTICE(S) TO THE PUBLIC: At this time, any member of the public may address the City Council regarding any item on the regular meeting agenda over which the Council has jurisdiction. No action or discussion will be taken on any item not on the agenda. Issues raised will be referred to the City Manager for review. Members of the public shall limit their remarks to three (3) minutes.

ADJOURNMENT
Upcoming Council Meetings
• City Council Regular Meeting, Tuesday, June 3, 2025
• City Council Regular Meeting, Tuesday, June 17, 2025
Agendas for all City Council special meetings are posted at least 24 hours prior to the meeting at the Council Chambers, 1710 Tucker Street. The City of Selma complies with the Americans with Disabilities Act (ADA of 1990) and Government Code Section 54953(g), and the City Council has adopted a reasonable accommodation policy to swiftly resolve accommodation requests. The policy can also be found on the City’s website here. Please contact the City Clerk’s Office, (559) 891-2200, to make an accommodation request, or to obtain an electronic or printed copy of the policy.

PUBLIC NOTIFICATION
I, Sara M. Carlson, City Clerk for the City of Selma, declare under penalty of perjury that I posted the above Special City Council Agenda for the meeting of May 28, 2025, near the front entrance of City Hall located at 1710 Tucker Street, Selma, CA and on the City’s website www.cityofselma.com on May 23, 2025.
//s//
Sara M. Carlson
City Clerk
2 Item 1-1
Approval - Consideration of Resolution
2025-34 for Notice of Completion for the
Transit - Oriented Development
Improvement Project
3 ITEM NO: 1-1

CITY COUNCIL STAFF REPORT
Meeting Date: May 28, 2025
SUBJECT: Consideration of Resolution 2025-34 for Notice of Completion for the Transit-Oriented Development Improvement Project SUBMITTED: David Horn, City Engineer
APPROVED: Jerome Keene, Deputy City Manager
RECOMMENDATION:

Approve the Notice of Completion for the Transit-Oriented Development Improvement Project and authorize the City Manager to execute the required documents.

BACKGROUND:

The Transit-Oriented Development Improvement Project (“Project”) was a project funded through Fresno County Transportation Authority’s (“FCTA”) Measure C Transit Oriented Development (“TOD”) Subprogram Cycles VII and XII. The Project relocated the City Hall transit bus stop from Tucker Street to a location on 3rd Street near the proposed Park and Ride Project. The Project also includes improvements to public sidewalks, curb ramps, and pedestrian street crossings near the Selma Civic Center area. The Project was proposed and funded to facilitate increased transit ridership by residents and visitors.

The Project was awarded to Don Berry Construction, Inc. through Resolution No. 2024-137R by the Council on December 2, 2024. Construction began on January 31, 2025, and was completed on April 25, 2025.

DISCUSSION:

The Public Works and Engineering Department is requesting that the City Council approve the Notice of Completion for the Project. All work has been completed, has met all design standards, inspected and approved by the Public Works Director and City Engineer. 4 FISCAL IMPACT:

The funding for this project was budgeted in Fund 276 – Transit Oriented Development (TOD).

The estimated cost for the construction phase of the project was $302,661. The actual cost to date for the project was $297,746. The difference between budget and actuals are as detailed below.

Budget Actual Delta
Construction $238,311 $238,311 $0
Construction Contingency $35,750 $35,011 ($739)
Constr. Mngmt./Inspection/Testing/Admin $28,600 $24,424 ($4,176) Totals $302,661 $297,746 ($4,915)
Attachments:
☒ Resolution 2025-34
☐ Ordinance
☐ Map
☐ Agreement
☒ Other
List: 1. NOC Document for Recording

2. Project Photos
5 RESOLUTION NO. 2025 –34

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

CALIFORNIA APPROVING FINAL ACCEPTANCE AND

NOTICE OF COMPLETION FOR THE

TRANSIT-ORIENTED DEVELOPMENT IMPROVEMENT PROJECT
WHEREAS, Don Berry Construction, Inc., a California Corporation, has completed the work for the Transit-Oriented Development Improvement Project; and, WHEREAS, the Contract Public Works Inspector has inspected the improvements required by the City and all improvements required have been completed; and, WHEREAS, the City Engineer recommends acceptance of Transit-Oriented Development Improvement Project and requests City Council to authorize the City Engineer to record the Notice of Completion for the project.

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

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

Section 2. The City Council accepts the Transit-Oriented Development Improvement Project and authorize the City Engineer to record the Notice of Completion.

Section 3. Severability. The provisions of this Resolution are severable and if any provision, clause, sentence, word or part thereof is held illegal, invalid, unconstitutional, or inapplicable to any person or circumstances, such illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, clauses, sentences, sections, words or parts thereof of the Resolution or their applicability to other persons or circumstances.

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

PASSED, APPROVED, AND ADOPTED this 28th day of May 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
Scott Robertson
Mayor
ATTEST:
_____________________________
Sara M. Carlson
City Clerk
6 Transit-Oriented Development Improvement Project
Project Photos
7 8
9 10
11 Recording Requested By
City of Selma
- - - - - - - - - - - - - - - - -
When Recorded Return To:

City of Selma - City Clerk
1710 Tucker Street
Selma, CA 93662

THIS SPACE IS FOR RECORDING INFORMATION ONLY

NOTICE OF COMPLETION
(UNDER SECTION 1187 C.C.P.)
NOTICE IS HEREBY GIVEN that the undersigned, City of Selma, a Municipal Corporation, is the owner of the real estate situated in the City of Selma, County of Fresno, State of California, and described as follows, to-wit:

Transit-Oriented Development Improvement Project;
That the address of said owner is City Hall, 1710 Tucker Street, Selma, California; That the nature of the title of the owner to said real estate is that of fee simple and/or easement; That the name of the Contractor is Don Berry Construction, Inc., 13701 Golden State Blvd., Kingsburg, CA 93631;
That on the 25th day of April, 2025, the Contract for the work on the above-described property was actually completed.

I, Jerome Keene, being duly sworn says:

That I am the agent of the Owner of the property described in the foregoing Notice; that I have read the foregoing Notice and know the contents thereof, and that the same is true of my own knowledge.

I certify under PENALTY OF PERJURY under laws of the State of California that the statements on this notice are true and correct.

CITY OF SELMA, a Municipal Corporation
By:_____________________________
Jerome Keene, Deputy City Manager
Owner
State of California
County of Fresno
On May 28, 2025, before me, Mary J. Venegas, Deputy City Clerk, personally appeared Jerome Keene, Deputy City Manager, who proved to me on the basis of satisfactory evidence to be the person whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his authorized capacity, and that by his signature on the instrument the person, or the entity upon behalf of which the person acted, executed the instrument. I certify under PENALTY OF PERJURY under laws of the State of California the foregoing paragraph is true and correct.

WITNESS my hand and official seal.
_______________________________
Mary J. Venegas, Deputy City Clerk, City of Selma
(Acknowledgment taken by City Clerk pursuant to California Civil Code Section 1181) A notary public or other officer
completing this certificate verifies only
the identity of the individual who signed
the document to which this certificate is
attached, and not the truthfulness,
accuracy, or validity of that document."
12 Item 1-2
Approval – Consideration of Resolution
2025-35 Approving First Amendment to
Professional Services Agreement with
Griffin Structures Inc. for Additional
Service Request (ASR) #1 Fee for Master
Plan Concept Design and Bridging
Documents for a Temporary EMS Facility
to be Incorporated into the New Fire
Station / Headquarters Campus
13 ITEM NO: 1-2

CITY COUNCIL STAFF REPORT
Meeting Date: May 28, 2025
SUBJECT: Consideration of Resolution 2025-35 Approving First Amendment to Professional Services Agreement with Griffin Structures Inc. for Additional Service Request (ASR) #1 Fee for Master Plan Concept Design and Bridging Documents for a Temporary EMS Facility to be Incorporated into the New Fire Station/Headquarters Campus SUBMITTED: Jordan Webster, Fire Chief
APPROVED: John Kunkle, Interim City Manager
RECOMMENDATION:

Adopt Resolution 2025-35 approving first amendment to professional services agreement with Griffin Structures Inc. for Additional Service Request (ASR) #1 fee of $47,500.00 for master plan concept design and bridging documents for an EMS facility.

DISCUSSION:

The Selma Fire Department EMS Division operates three 24/7 Advanced Life Support (ALS) ambulances, with plans to add a fourth part-time unit. Currently, two ambulances are stationed at EMS Post 3, a leased facility at 1231 Rose Ave., which lacks adequate space and compromises staff privacy and safety.

To address this, staff explored multiple facility options, prioritizing operational efficiency, staff well-being, and cost-effectiveness. In 2024, the City entered into an agreement with Griffin Structures for design-build services for a new Fire Station/Headquarters at Thompson and Huntsman. Staff recommends expanding this scope to include an EMS facility on the same campus.

Incorporating the EMS facility into the broader campus design provides several benefits, including improved living quarters, shared infrastructure cost savings, enhanced security, and operational efficiencies. The proposed concept leverages surplus portable classrooms from Selma Unified School District to reduce construction costs.

City Council appropriated $450,000 in funds in the FY 2024/25 budget for EMS Post 3 relocation. Griffin Structures’ proposed fee of $47,500 for planning and design services will be funded from this allocation, with the balance remaining in fund balance. Final project cost estimates will be presented to Council at a future meeting.

FISCAL IMPACT:

No additional fiscal impact in Fiscal Year 2024/2025.
14 Attachments:
☒ Resolution 2025-35
☐ Ordinance
☐ Map
☒ Agreement
☒ Other
List: 1. Proposal
15 RESOLUTION NO. 2025 – 35

A RESOLUTION OF THE CITY COUNCIL APPROVING AND

AUTHORIZING EXECUTION OF AN AMENDMENT TO
OCTOBER 7, 2024, PROFESSIONAL SERVICES AGREEMENT
BETWEEN THE CITY OF SELMA AND GRIFFIN STRUCTURES INC.

WHEREAS, the City desires to expand the scope of services to be provided by the consultant, Griffin Structures Inc., under the Professional Services Agreement between the City of Selma and Griffin Structures Inc. dated October 8, 2024 (Agreement) to include construction management and master architectural services for installation and rehabilitation of modular classrooms to be used as living quarters for Emergency Medical Services staff and located on the grounds of the City of Selma’s New Fire Station 3 Facility; and WHEREAS, two ambulances are currently assigned to EMS Post 3, a leased facility at 1231 Rose Avenue that does not meet space or privacy standards for staff; and WHEREAS, Griffin Structures Inc. has proposed to provide the aforementioned services at a not to exceed price of $47,500 and the city desires to amend the Agreement referred to above to include the performance of those services at the additional cost of $47,500.

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

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

Section 2. The City Council has reviewed and approves the Amendment to the Agreement attached as Exhibit A and the Mayor is authorized to execute the Amendment.

Section 3. The City Manager, or designee, is authorized to execute all documents and take necessary actions to implement this resolution and complete the scope of work.

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

Section 6. Effective Date. That the City Clerk shall certify to the adoption of this Resolution and that the same shall be in full force and effect.
(Signatures on next page)
16 PASSED, APPROVED, AND ADOPTED this 28th day of May 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
ATTEST: Scott Robertson
Mayor
______________________________
Sara M. Carlson
City Clerk
17 FIRST AMENDMENT TO PROFESSIONAL SERVICES AGREEMENT
(GRIFFIN STRUCTURES INC.)
The Professional Services Agreement (Agreement) between the City of Selma (City) and Griffin Structures Inc. (Consultant) dated October 8, 2024, is hereby amended as follows:

RECITALS
WHEREAS, The Professional Services Agreement provides that the Consultant is to provide construction management and master architectural services for the City of Selma-New Fire Station No. 3, Project No. 22-0531; and
WHEREAS, the City and Consultant wish to add to the “scope of services” provided for by the Agreement contract construction management and master architectural services for the installation and rehabilitation/repurposing of modular classroom buildings provided by Selma Unified School District to be relocated on the grounds the New Selma Fire Station to provide for living/sleeping quarters for Emergency Medical Technicians employed by the City of Selma Fire Department.

AGREEMENT
NOW, THEREFORE, the parties agree as follows:

1. Scope of Services. The Scope of Services prescribed by Paragraph 2 of the Agreement shall be expanded to include construction management and master architectural services for the City of Selma’s New Fire Station No. 3 to include a master concept plan design incorporating a temporary site for EMS (Emergency Medical Services) living quarters. Existing modular classrooms are to be repurposed as living quarters for EMS staff located on the site for construction of the New Fire Station 3 as independent detached structures, are approximately 40 feet by 48 feet and designed to have 6 bedrooms, 2 bathrooms, and common areas including a kitchen and workstations as needed. The construction management and master architectural services for the EMS site/living quarters to be located on the grounds of the New Fire Station No. 3 facility are here after referred to as the “Additional Services”.

2. Payment for Additional Services. Paragraph 4 of the Agreement is amended to include the Additional Services and payment for the Additional Services shall be 18 3. as follows:
(a) Master plan concept design incorporating EMS temp site $7,500; (b) Bridging documents incorporating the EMS site $40,000;

4. Limit on Price. Consultant shall perform the Additional Services for the total not to exceed price of $47,500.

5. Effect of Amendment. The remaining portions of the Agreement shall remain in full force and effect except as modified by this Amendment.

IN WITNESS WHEREOF, the parties have caused this Agreement to be executed on the effective day.

CITY OF SELMA CONSULTANT
By:____________________________ By:____________________________ Scott Robinson Griffin Structures Inc. A California
Mayor, City of Selma Corporation by John Hughes, President Date:________________________ Date:________________________ ATTEST
By:____________________________ Date:__________________________ Sara M. Carlson, City Clerk

APPROVED AS TO FORM
By:____________________________
Neal E. Costanzo, City Attorney
Date:__________________________
19 Griffin Structures Fee Proposal
Selma Fire Station 3 - ASR 1
March 18, 2025
Griffin Structures’ Fee Proposal is based on all reasonable costs necessary to perform Construction Management and Master Architectural Services for the City of Selma’s New Fire Station 3 Facility. For these requisite services Griffin Structures proposes the following Not-to-Exceed Additional Service Request (ASR) 1 Fee based on hourly rates:

Master Plan Concept Design Incorporating EMS Temp Site $ 7,500 Bridging Documents Incorporating EMS Temp Site: $ 40,000 Total $ 47,500
All proposed hourly rates are fully burdened and include overhead profit, taxes, and benefits. Hourly rates are escalated by the CPI annually and the fee is reflective of the annual increases. The hours identified for each individual employee and task are estimates only and are not to be construed as not to exceed hours for any individual task, phase, or time period. We reserve the right to reallocate hours between staff members and tasks, in consultation with the City’s Project Manager, in order to accomplish the overall objectives and requirements of the project.
20 Item 2-1
Information Item – Proposed
Budget Fiscal Year 2025 / 2026
21 ITEM NO: 2-1

CITY COUNCIL STAFF REPORT
Meeting Date: May 28, 2025
SUBJECT: Proposed Budget Fiscal Year 2025-2026
SUBMITTED: Margarita Moreno, Finance Director/Treasurer APPROVED: John Kunkel, Interim City Manager
RECOMMENDATION:

Information and discussion only. Final budget proposal will be presented at the June 17, 2025 council meeting.

DISCUSSION:

The City Council held a budget workshop on April 22, 2025, to discuss Council’s budget priorities for the upcoming fiscal year. At this meeting, the Acting City Manager and Department Heads provided information with regards to proposed operational and capital expenditures. The City Council provide feedback to staff regarding items that should be included in the FY26 budget, including:
• Downtown Landscaping & Lighting
• Downtown Improvement Districts Contribution
All of these requested items have been included in the current FY 25-26 Budget Proposal.

The proposed Fiscal Year 2025-2026 budget including all fund types is $60,886,192. A copy of the proposed budget document enclosed.

A brief summary of each fund type is provided below:

General Fund
The General Fund accounts for core public services such as Police, Fire, Parks and Recreation, Administration and Finance. The General Fund is primarily funded from general tax revenues with the largest source coming from sales tax. The proposed total General Fund revenues are $20,462,319 and expenditures are $20,462,185. It is anticipated that the fund will have a surplus of $134.

Special Revenue Funds
The proposed Special Revenue Funds for Fiscal year 2025-2026 total $20.3 million. The Special Revenue Funds are used to account for restricted revenues such as Measure S, Gas Tax, Impact Fees, Grants, etc.

Capital Projects
The Capital Project Program for Fiscal year 2025-2026 total $2.1 million which include local, state and federal revenues to fund infrastructure projects throughout the City. These projects reflect an ongoing commitment to improve and expand City parks, streets and other major infrastructure throughout the City.
22 Capital Improvement Projects are critical to maintaining and improving the City's infrastructure and public facilities. A summary of all capital improvement projects is included on page 228 of the proposed budget document.

Enterprise Funds
Business-type fund revenues are primarily paid through fees for service. The business-type revenues are restricted for the use for which they are collected. The Enterprise Funds include Ambulance, Pioneer Village, Transit, Garbage and Cultural Arts. The total proposed budget for all Enterprise Funds is $8.9 million.

Debt Service Funds
The Debt Service Funds account or the payment of principal and interest on borrowed funds such as Bonds, Notes, Certificates of Participation, and other debt instruments. Currently the city has the 2024A Lease Revenue Bonds (Wastewater Infrastructure Projects) & 2022 Pension Obligation Bond (City’s CalPERS unfunded accrued liability), 2017 General Obligation Bond (New Police Station) and 2015 Refunding Lease Obligations (Refinance prior lease bonds).

The total proposed budget for the Debt Service Funds is $1.8 million.

Internal Service Funds
Internal Service funds account for charges assessed internally to City departments for operation, maintenance and replacement of vehicles and other services. These funds are reconciled at the end of the fiscal year. The total proposed budget for the Internal Service Funds is $6.8 million.

Trust & Agency Funds
Trust & Agency Funds account for resources held under a trust agreement for a specific beneficiary for trust funds, and Agency funds are used for resources the city holds temporarily as an agent for others.

FISCAL IMPACT:

The proposed City of Selma Fiscal Year 2025-2026 budget sets for the appropriations for the delivery of municipal services.

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

1. Fiscal Year 2025-26 Budget Document
23 HONORABLE

OWNERSHIP

RELENTLESSLY

OPTIMISTIC
Proposed
Budget
FISCAL YEAR 2025-2026
We are building Selma into a place of
24 Prosperity, Unity and Strength

TABLE OF CONTENTS
Fiscal Year 2025-2026 Proposed Budget
Introduction ............................................................................................................................... 1 Mayor and City Council ............................................................................................................ 1 Letter from the City Manager .................................................................................................... 2 City Wide Organization Chart ................................................................................................... 4 Summary of Employee Count ................................................................................................... 5 Fund Sources ........................................................................................................................ 10 All Funds Chart ...................................................................................................................... 12 General Fund Revenues Chart ................................................................................................ 13 General Fund Expenditures Chart ........................................................................................... 14 General Fund ............................................................................................................................ 15 General Fund Department Summary ....................................................................................... 16 General Fund Revenue Summary by Type ................................................................................ 18 1100 – City Council Expenditures ............................................................................................ 24 1200 – City Attorney Expenditures ........................................................................................... 26 1300 – City Manager Expenditures ........................................................................................... 28 1400 – Human Resources Expenditures .................................................................................. 32 1500 – Economic Development Expenditures .......................................................................... 35 1525 – Grants Management Expenditures ................................................................................ 39 1600 – Finance Expenditures................................................................................................... 42 1700 – City Clerk Expenditures ................................................................................................ 45 2100 – Police Support Expenditures ........................................................................................ 48 2125 – Code Enforcement Expenditures .................................................................................. 52 2150 – Dispatch Expenditures ................................................................................................. 54 2200 – Police Operations Expenditures ................................................................................... 56 2300 – Police Administration Expenditures .............................................................................. 60 2400 – Animal Services Expenditures ...................................................................................... 63 2500 – Fire Administration Expenditures ................................................................................. 66 2525 – Fire Operations Expenditures ....................................................................................... 69 2550 – Fire Prevention Expenditures ........................................................................................ 73 3100 – Planning Expenditures ................................................................................................. 76 3200 – Building Inspection Expenditures.................................................................................. 80 4100 – Recreation Expenditures .............................................................................................. 84 25 TABLE OF CONTENTS
4200 – Senior Citizens Expenditures ........................................................................................ 87 4300 – Cultural Arts Expenditures ........................................................................................... 90 4500 – Senior Center-Nutrition Expenditures ........................................................................... 94 4700 – Recreation-Sports Expenditures ................................................................................... 97 5100 – Engineering Expenditures ........................................................................................... 100 5300 – Public Works-Parks Expenditures ............................................................................... 104 5400 – Public Works-Streets Expenditures ............................................................................. 107 9900 – General Non-Departmental Expenditures ................................................................... 109 Special Revenue Funds ......................................................................................................... 110 111 – Equipment Replacement ............................................................................................. 111 201 – Traffic Safety ............................................................................................................... 113 202 – Successor Agency Administration ................................................................................ 114 204 – Local Public Safety ...................................................................................................... 115 209 – AB 1913 Grant-Fresno COPS ....................................................................................... 116 210 – Streets-Construction & Maintenance ........................................................................... 118 211 – Gas Tax ....................................................................................................................... 121 212 – Road Maintenance & Rehab SB1 .................................................................................. 123 213 – LTF ............................................................................................................................. 125 214 – Measure C .................................................................................................................. 126 217 – CID Groundwater Surcharge ........................................................................................ 128 218 – CFD 2006-1 Vineyard Estates ...................................................................................... 129 220 – Lighting & Landscape Assessment ............................................................................... 131 221 – Measure C ADA ........................................................................................................... 136 222 – Measure C Flex ........................................................................................................... 137 229 – American Rescue Plan (ARPA) ..................................................................................... 138 230 – CDBG ......................................................................................................................... 140 232 – Recycling Grant ........................................................................................................... 142 239 – FEMA Fire Grant .......................................................................................................... 143 246 – PD Wellness & Mental Health Grant ............................................................................. 144 249 – FEMA 4686 DR-CA Grant ............................................................................................. 145 252 – Brynes DOJ Grant ......................................................................................................... 146 260 – Foreclosed Homes Project .......................................................................................... 147 269 – ACT Program ............................................................................................................... 148 26 TABLE OF CONTENTS
272 – CMAQ ......................................................................................................................... 150 273 – AB74 Storm Drain Appropriation .................................................................................. 151 274 – CVTC High Speed Rail ................................................................................................. 152 275 – Proposition 68 Park Grant ............................................................................................ 154 276 – Transit Oriented Development ..................................................................................... 155 278 – Caltrans ..................................................................................................................... 156 280 – LTF Article 3 ................................................................................................................ 157 281 – LTF Article 8 ................................................................................................................ 158 287 – Tactical Urbanism Grant .............................................................................................. 160 288 – Clean California Grant ................................................................................................. 161 289 – Community Power Resiliency ...................................................................................... 162 290 – SB2 Planning ............................................................................................................... 163 295 – Measure S ................................................................................................................... 164 296 – Business Improvement District .................................................................................... 170 297 – Long Range Planning ................................................................................................... 171 401 – Development Impact Fee – Streets ............................................................................... 172 402 – Development Impact Fee – Police Facilities ................................................................. 173 403 – Development Impact Fee – Fire Facilities ..................................................................... 174 404 – Development Impact Fee – City Facilities ..................................................................... 175 405 – Development Impact Fee – Storm Drain ....................................................................... 176 406 – Development Impact Fee – Sewer ................................................................................ 177 407 – Development Impact Fee – Parks & Recreation ............................................................ 178 408 – Development Impact Fee – Long Range Planning* ........................................................ 180 410 – Development Impact Fee – Waste Water Collection* ................................................... 181 411 – Development Impact Fee – Public Facilities ................................................................. 182 412 – Development Impact Fee – Open Space Acquisition ..................................................... 183 Capital Project Funds ............................................................................................................ 184 447 – Tutelian Project ........................................................................................................... 185 456 – Parks Project ............................................................................................................... 186 457 – Police Station Construction ......................................................................................... 187 459 – New Fire Station .......................................................................................................... 188 461 – Wastewater Infrastructure ........................................................................................... 189 494 – Housing Fund ............................................................................................................. 190 27 TABLE OF CONTENTS
Enterprise Funds ................................................................................................................... 191 600 – Ambulance Services .................................................................................................... 192 601 – Pioneer Village ............................................................................................................ 199 603 – Transit Service ............................................................................................................ 201 604 – Garbage Service .......................................................................................................... 204 605 – Cultural Arts ............................................................................................................... 205 Debt Service Funds ................................................................................................................ 208 301 – Debt Service (Pension Obligation Bond UAL) ................................................................ 209 302 – 2024A Sewer Lease Revenue Bond .............................................................................. 210 320 – Tran Debt Service ........................................................................................................ 211 360 – 2017 PD Station .......................................................................................................... 212 391 – Successor Agency ....................................................................................................... 213 Internal Service Funds ........................................................................................................... 214 700 – Insurance ................................................................................................................... 215 701 – Fleet Management ...................................................................................................... 217 702 – Building & Utility .......................................................................................................... 220 703 – General Overhead ....................................................................................................... 222 704 – Data Processing .......................................................................................................... 223 705 – Insurance-Employee Benefits ...................................................................................... 225 Trust and Agency Funds ......................................................................................................... 227 112 – PARS 115 Pension Trust ............................................................................................... 228 Supplemental Information .................................................................................................... 229 Budget Transfers .................................................................................................................. 230 Capital Improvement Projects .............................................................................................. 231 Resolution for Adopted Budget ............................................................................................. 232 Gann Limitation ................................................................................................................... 233 28 Selma
City
Council SARAH GUERRA

JOHN TRUJILLO

JIM AVALOS
MAYOR

SCOTT ROBERTSON
AT-LARGE 2026

MAYOR PRO TEM

SARAH GUERRA
DISTRICT 3 2026

COUNCIL MEMBER

JIM AVALOS
DISTRICT 1 2028

COUNCIL MEMBER

JOHN TRUJILLO
DISTRICT 2 2026

COUNCIL MEMBER

SANTIAGO OCEGUERA
DISTRICT 4 2028

SANTIAGO OCEGUERA

SCOTT ROBERTSON
1 29
Letter from the City Manager
2 30
(This pag
Letter from the City Manager
3 31
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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
Executive Assistant to City Manager 1 0 1 1 0 1 1 0 1
Full Time Employee Count All Funds: 2 2 2
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Administrative Services Director 0.9 0 0.9 0.8 0 0.8 0.8 0 0.8 Human Resource Techician 1 0 1 0.9 0 0.9 1.15 0 1.15
Office Assistant 0 0 0 1 0 1 2 0 2
Payroll Technician 0 0 0 1 0 1 1 0 1
Full Time Employee Count All Funds: 1.9 3.7 4.95
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Management 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 Grants Manager 0 0 0 0 0 0 1 0 1
Full Time Employee Count All Funds: 0 0 1
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Finance Director/Treasurer 0.75 0.25 1 0.75 0.25 1 0.95 0.05 1 Finance Manager 0.75 0.25 1 0.75 0.25 1 0.95 0.05 1
Grants Manager 1 0 1 1 0 1 0 0 0
Senior Accountant 0.75 0.25 1 0.75 0.25 1 0.95 0.05 1
Accountant 0.75 0.25 1 0.75 0.25 1 0.95 0.05 1
Accounting Technician 1.5 0.5 2 0.5 0.5 1 0.5 0.5 1
Full Time Employee Count All Funds: 7 6 5
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 0 0 0 City Clerk 0 0 0 0 0 0 1 0 1
Clerical Assistant I/II 1 0 1 0 0 0 0 0 0
Full Time Employee Count All Funds: 2 1 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 1 0 1 8 7 15 1 0 1
Police Officer 5 1 6 0 0 0 6 2 8
Police Administrative Supervisor 0 0 0 0 1 1 0 1 1
Police Clerk I 2 0 2 2 0 2 2 0 2
Property Evidence Technician 1 0 1 1 0 1 1 0 1
Crime Analyst 0 1 1 0 1 1 0 1 1
Safety Dispatcher I/II 0 0 0 6 1 7 0 0 0
Administration
FY 2023-24 FY 2024-25
Summary of Employee Count
City Council
FY 2023-24 FY 2024-25 FY 2025-2026
Economic Development
FY 2023-24 FY 2024-25
FY 2025-2026
Human Resources
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2025-2026
Finance
FY 2023-24 FY 2024-25 FY 2025-2026
Grants Management
FY 2025-2026
City Clerk
FY 2023-24
FY 2023-24 FY 2024-25
Police Support
FY 2023-24 FY 2024-25
FY 2024-25 FY 2025-2026
FY 2025-2026
5 33
Summary of Employee Count
Code Enforcement Officer I/II 0 0 0 2 0 2 0 0 0
Full Time Employee Count All Funds: 12 30 15
Part Time Staff
Community Services Officer 0 0 0 0 4 4 0 4 4
Police Clerk I 1 0 1 0 0 0 1 0 1
Safety Dispatcher I/II 0 0 0 7 0 7 0 0 0
Part Time Employee Count All Funds: 1 11 5
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Code Enforcement Officer I/II 0 0 0 0 0 0 2 0 2
Full Time Employee Count All Funds: 0 0 2
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Safety Dispatcher I/II 0 0 0 0 0 0 6 1 7
Full Time Employee Count All Funds: 0 0 7
Part Time Staff
Safety Dispatcher 0 0 0 0 0 0 7 0 7
Part Time Employee Count All Funds: 0 0 7
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 1 5 0 0 0 2 2 4
Police Officer 24 2 26 17 5 22 15 8 23
Community Service Officer 1 0 1 0 0 0 0 0 0
Dispatch Supervisor 1 0 1 0 0 0 0 0 0
Safety Dispatcher I/II 7 0 7 0 0 0 0 0 0
Code Enforcement Officer I/II 2 0 2 0 0 0 0 0 0
Full Time Employee Count All Funds: 43 23 28
Part Time Staff
Safety Dispatcher I/II 7 0 7 0 0 0 0 0 0
Cadet 5 0 5 0 0 0 0 0 0
Part Time Employee Count All Funds: 12 0 0
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
Sergeant 0 0 0 0 0 0 1 0 1
Administrative Assistant 1 0 1 1 0 1 1 0 1
Full Time Employee Count All Funds: 2 2 3
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Animal Services Director 1 0 1 1 0 1 1 0 1
Animal Services Field Manager 0 0 0 1 0 1 1 0 1
Animal Services Shelter Manager 1 0 1 1 0 1 1 0 1
Animal Services Officer 1 0 1 0 0 0 0 0 0
Animal Services Technician 2 0 2 3 0 3 3 0 3
Full Time Employee Count All Funds: 5 6 6
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Chief 0.5 0.5 1 0.5 0.5 1 0.25 0.75 1
Senior Administrative Assistant 0 0 0 0.5 0.5 1 0.25 0.75 1 Administrative Assistant 0.25 0.5 0.75 0 0 0 0 0 0
Full Time Employee Count All Funds: 1.75 2 2
Police Operations
FY 2023-24 FY 2024-25 FY 2025-2026
Dispatch
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2025-2026
Fire Administration
Police Administration
FY 2023-24 FY 2024-25
Animal Services
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2023-24 FY 2024-25 FY 2025-2026
Code Enforcement
FY 2023-24 FY 2024-25 FY 2025-2026
6 34
Summary of Employee Count
Part Time Staff
Fire Department Secretary 1 0 1 1 0 1 0 0 0
Part Time Employee Count All Funds: 1 1 0
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Fire Battalion Chief 0 0 0 1.5 1.5 3 0.5 2.5 3
Division Chief 1.5 1.5 3 0 0 0 0 0 0
Captain 3 3 6 3 3 6 1.5 4.5 6
Engineer 7 2 9 8 2 10 7 3 10
Fire Fighter 6 0 6 6 0 6 6 0 6
Full Time Employee Count All Funds: 24 25 25
Full Time Staff General Fund Other Funds Total General Fund Other Funds General Fund Other Funds Total 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 EMS Supervisor 0 1 1 0 1 1 0 1 1
Non-Safety Paramedic 0 12 12 0 12 12 0 12 12
Non-Safety EMT 0 6 6 0 6 6 0 6 6
Full Time Employee Count All Funds: 19 19 19
Part Time Staff
Per Diem EMT 0 5 5 0 10 10 0 10 10
Per Diem Paramedics 0 5 5 0 5 5 0 6 6
Part Time Employee Count All Funds: 10 15 16
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Deputy City Manager 0.33 0 0.33 0.33 0 0.33 0.33 0 0.33 City Planner 1 0 1 1 0 1 1 0 1
Assistant Planner 1 0 1 1 0 1 1 0 1
Development Services Technician 0 0 0 0.5 0 0.5 0.5 0 0.5 Building/Planning Technician 0.5 0 0.5 0 0 0 0 0 0
Full Time Employee Count All Funds: 2.83 2.83 2.83
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Deputy City Manager 0.34 0 0.34 0.34 0 0.34 0.34 0 0.34 Building Inspector 1 0 1 1 0 1 1 0 1
Development Services Technician 0 0 0 0.5 0 0.5 0.5 0 0.5 Building/Planning Technician 0.5 0 0.5 0 0 0 0 0 0
Full Time Employee Count All Funds: 1.84 1.84 1.84
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Community Services Director 0.27 0.05 0.32 0.27 0.05 0.32 0.27 0.05 0.32 Recreation Supervisor 0.15 0 0.15 0.15 0 0.15 0.15 0 0.15 Administrative Assistant I/II 1 0 1 1 0 1 1 0 1
Full Time Employee Count All Funds: 1.47 1.47 1.47
Part Time Staff
Visual Arts Instructor 0 0 0 0.25 0.25 0.5 0.25 0.25 0.5 Recreation/Arts Coordinator 0 0 0 1 0 1 0.33 0.34 0.67
Lifeguard 0 0 0 0 0 0 6 0 6
Part Time Employee Count All Funds: 0 1.5 7.17
Fire Operations
Fire Prevention
FY 2023-24
FY 2025-2026
Ambulance Services
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2023-24 FY 2024-25
FY 2024-25 FY 2025-2026
Planning
FY 2023-24 FY 2024-25 FY 2025-2026
Building
FY 2023-24 FY 2024-25
FY 2025-2026
FY 2025-2026
Recreation
FY 2023-24 FY 2024-25
7 35
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 0.1 0.0 0.1 0.1 0.0 0.1 0.1 0.0 0.1 Recreation Supervisor 0.2 0.0 0.2 0.2 0.0 0.2 0.2 0.0 0.2 Community Services Coordinator 0.5 0.0 0.5 0.5 0.0 0.5 0.5 0.0 0.5 Full Time Employee Count All Funds: 0.8 0.8 0.8
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Community Services Director 0.18 0 0.18 0.18 0 0.18 0.18 0 0.18 Recreation Supervisor 0.5 0.5 1 0.5 0.5 1 0 1 1
Community Services Coordinator 0 0 0 0 0 0 0 1 1
Full Time Employee Count All Funds: 1.18 1.18 2.18
Part Time Staff
Recreation/Arts Coordinator 1 0 1 1 0 1 0.33 0 0.33
Visual Arts Instructor 0 0 0 0.25 0 0.25 0.25 0 0.25
Part Time Employee Count All Funds: 1 1.25 0.58
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Community Services Director 0.15 0 0.15 0.15 0 0.15 0.15 0 0.15 Recreation Supervisor 0.5 0 0.5 0.5 0 0.5 0.5 0 0.5
Full Time Employee Count All Funds: 0.65 0.65 0.65
Part Time Staff
Senior Nutrition Coordinator 1 0 1 1 0 1 1 0 1
Part 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 Community Services Director 0.25 0 0.25 0.25 0 0.25 0.25 0 0.25 Recreation Supervisor 0.15 0 0.15 0.15 0 0.15 0.15 0 0.15 Community Services Coordinator 0.5 0 0.5 0.5 0 0.5 0.5 0 0.5 Full Time Employee Count All Funds: 0.9 0.9 0.9
Part Time Staff
Sports Field Maintenance Worker 1 0 1 1 0 1 1 0 1
Visual Arts Instructor 0 0 0 0.25 0 0.25 0.25 0 0.25
Part Time Employee Count All Funds: 1 1.25 1.25
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Deputy City Manager 0.33 0 0.33 0.33 0 0.33 0.33 0 0.33 Administrative Assistant 0.25 0 0.25 0.25 0 0.25 0.25 0 0.25 Full Time Employee Count All Funds: 0.58 0.58 0.58
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Public Works Director 0.5 0 0.5 0.3 0 0.3 0.3 0 0.3
Administrative Assistant 0.25 0 0.25 0.25 0 0.25 0.25 0 0.25 Public Works Supervisor 0.5 0 0.5 0.5 0 0.5 0.5 0 0.5
Lead Maintenance Worker 0 0 0 1 0 1 1 0 1
Maintenance Workers III 1 0 1 0 0 0 0 0 0
Maintenance Workers I/II 9 0 9 8 0 8 8 0 8
Public Works Inspector 0.5 0 0.5 0.1 0 0.1 0.1 0 0.1
Full Time Employee Count All Funds: 11.75 10.15 10.15
FY 2025-2026
Public Works-Parks
FY 2023-24 FY 2024-25
Recreation-Sports
FY 2023-24 FY 2024-25
FY 2025-2026
Cultural Arts
FY 2023-24 FY 2024-25
Senior Citizens
FY 2023-24 FY 2024-25
FY 2025-2026
Senior Center-Nutrition
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2025-2026
Engineering
FY 2023-24 FY 2024-25 FY 2025-2026
8 36
Summary of Employee Count
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Public Works Director 0 0.5 0.5 0 0.7 0.7 0 0.7 0.7
Administrative Assistant 0 0.5 0.5 0 0.5 0.5 0 0.5 0.5
Public Works Supervisor 0 0.5 0.5 0 0.5 0.5 0 0.5 0.5
Lead Maintenance Worker 0 0 0 0 1 1 0 1 1
Maintenance Workers III 0 1 1 0 0 0 0 0 0
Maintenance Workers I/II 0 7 7 0 7 7 0 7 7
Public Works Inspector 0 0.5 0.5 0 0.9 0.9 0 0.9 0.9
Full Time Employee Count All Funds: 10 10.6 10.6
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 0 0
Fleet Service Coordinator 0 1 1 0 1 1 0 1 1
Transit Mechanic I/II/III 0 3 3 0 3 3 0 0 0
Transit Shuttle Driver 0 2 2 0 2 2 0 2 2
Full Time Employee Count All Funds: 7 7 3
Part Time Staff
Transit Vehicle Detailer 0 1 1 0 2 2 0 0 0
Part Time Employee Count All Funds: 1 2 0
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Equipment Mechanic 0 1 1 0 1 1 0 1 1
Fleet Maintenance Supervisor 0 1 1 0 1 1 0 1 1
Administrative Assistant 0 0.25 0.25 0 0 0 0 0 0
Full Time Employee Count All Funds: 2.25 2 2
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Maintenance Workers I/II 0 4 4 0 4 4 0 4 4
Custodian 0 1 1 0 1 1 0 1 1
Full 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 Administrative Services Director 0 0 0 0 0.1 0.1 0 0.1 0.1 Human Resources Technician 0 0 0 0 0.1 0.1 0 0.85 0.85
Full Time Employee Count All Funds: 0 0.2 0.95
Full Time Staff General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total Administrative Services Director 0 0.1 0.1 0 0.1 0.1 0 0.1 0.1 Information System Technician 0 1 1 0 1 1 0 1 1
Full Time Employee Count All Funds: 1.1 1.1 1.1
Department Summary
Total Full Time Employees: 169 168 167
Total Part Time Employees: 33 39 43
Internal Services - Fleet Management
FY 2023-24 FY 2024-25 FY 2025-2026
Public Works-Streets
Internal Services - Data Processing
Internal Services - Insurance-Employee Benefits
Transit Service
FY 2023-24 FY 2024-25
FY 2023-24 FY 2024-25
FY 2025-2026
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2023-24 FY 2024-25
FY 2025-2026
FY 2025-2026
Internal Services - Building Maintenance & Utility
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2023-24 FY 2024-25
FY 2025-2026
9 37

FUND SOURCES
Total
Resources
Transfer In
*memo only Operations Debt Svcs. Capital Transfer Out
Total
Uses
101 General Fund 14,777,115 20,462,318 1,001,000 18,655,010 426,144 105,000 1,276,031 20,462,185 133 14,777,248 Total General Fund 14,777,115 20,462,318 1,001,000 18,655,010 426,144 105,000 1,276,031 20,462,185 133 14,777,248 Special Revenue Funds
111 Equipment Replacement 652,406 42,500 20,000 - 260,000 - 280,000 (237,500) 414,906 201 Traffic Safety 49,024 6,000 - - - - - 6,000 55,024
202 Successor Agency Admin. 47,935 - 27,619 - - 4,995 32,614 (32,614) 15,321 204 Public Safety Fund 160,551 80,000 - - - 90,000 90,000 (10,000) 150,551 206 Sidewalk Repair Fund 24,006 - - - - - - - 24,006
209 AB 1913 Grant-Fresno Co. COPS 424,112 145,000 - - - 6,351 6,351 138,649 562,761 210 Street-Const. & Maint. 47,863 1,850,000 1,850,000 1,816,234 860 - 33,778 1,850,872 (872) 46,991 211 Gas Tax 282,892 707,517 - - - - 604,652 604,652 102,865 385,757 212 Road Maintenance & Rehab. SB 1 527,467 650,685 - - 1,188,350 - 1,188,350 (537,665) (10,198) 213 LTF 3,543,635 - - - - - - - 3,543,635
214 Measure C Street Maint. 1,894,570 419,400 - - 1,037,800 - 1,037,800 (618,400) 1,276,170 217 CID Groundwater Surcharge 1,719,689 - - - - - - - 1,719,689 218 CFD 2006-1 Vineyward Estates 435,313 70,000 87,204 - - - 87,204 (17,204) 418,109 220 Landscape & Lighting Assmt. 289,426 191,674 186,622 - 5,500 96,148 288,270 (96,596) 192,830 221 Measure C ADA 13,000 13,000 - - - - - 13,000 26,000 222 Measure C Flex (275,881) 490,000 - - 350,000 625,000 975,000 (485,000) (760,881) 227 Property Cleanup & Demo Fund 25,000 - - - - - - - 25,000 228 Abandoned Vehicle Abatement 195 - - - - - - - 195
229 American Rescue Plan Act 1,981,404 80,000 - - 2,056,451 - 2,056,451 (1,976,451) 4,953 230 CDBG Grant (283,279) 250,000 - - 232,796 - 232,796 17,204 (266,075) 232 Recycling Grant 9,023 - - - - - - - 9,023
239 FEMA Fire Grant (20,052) - - - - - - - (20,052)
244 ABC Grant (71) - - - - - - - (71)
246 PD Wellness & Mental Health 21,680 - 20,000 - - - 20,000 (20,000) 1,680 248 Small Business Support Center 605 - - - - - - - 605 249 FEMA 4686 DR-CA Grant 279 - - - - - - - 279
252 Brynes DOJ Grant (2,476) - - - - - - - (2,476)
260 Foreclosed Homes Project 17,306 - - - - - - - 17,306 262 Sports Hall of Fame 3,350 - - - - - - - 3,350
269 ACT Program 67,297 215,000 199,536 - - 7,329 206,865 8,135 75,432 270 Selma Activities League (50) - - - - - - - (50)
272 CMAQ (40,018) 2,403,546 - - 2,403,546 - 2,403,546 - (40,018) 273 AB 74 Storm Drain Appropriation 76,064 - - - - - - - 76,064 274 High Speed Raid CVTC (233,248) 693,500 603,500 - - - 603,500 90,000 (143,248) 275 Prop 68 Park Grant (160,769) - - - - - - - (160,769) 276 Transit Oriented Development (6,000) - - - - - - - (6,000) 278 Caltrans Fund - 2,701,000 - - 2,701,000 - 2,701,000 - - 280 LTF Article 3 Bicycle & Pedestrian - 800 - - 25,000 - 25,000 (24,200) (24,200) 281 LTF Article 8 Streets & Roads - 859,000 1,023,400 625,000 1,648,400 (789,400) (789,400) 287 Tactical Urbanism Grant (18,202) - - - - - - - (18,202) 288 Clean California Grant 48,544 - - - - - - - 48,544
289 Community Power Resiliency - - - - - 10,000 - 10,000 (10,000) (10,000) 290 SB 2 Planning Grant (47,938) - - - - - - - (47,938) 295 Measure S 3,675,973 2,746,000 3,026,678 160,000 331,000 14,341 3,532,019 (786,019) 2,889,954 296 Business Improvement District 126,451 122,000 100,000 - - - - - 122,000 248,451 297 Long Range Planning 511,100 29,300 - - - - - 29,300 540,400 401 Dev Imp-Streets & Traffic 3,954,711 119,500 - - 389,000 - 389,000 (269,500) 3,685,211 402 Dev Imp-Police Facilities 112,012 11,000 - - - - - 11,000 123,012 403 Dev Imp-Fire Facilities 192,962 12,000 - - - - - 12,000 204,962 Estimated
Ending Balance
6/30/26

REVENUES EXPENDITURES FUNDS
Estimated
Begnning
Balance 7/1/25
Revenues
Over/(Under)
Expenditures
10 38

FUND SOURCES
Total
Resources
Transfer In
*memo only Operations Debt Svcs. Capital Transfer Out
Total
Uses
Estimated
Ending Balance
6/30/26

REVENUES EXPENDITURES FUNDS
Estimated
Begnning
Balance 7/1/25
Revenues
Over/(Under)
Expenditures
404 Dev Imp-City Facilities 328,276 19,600 - - - - - 19,600 347,876 405 Dev Imp-Storm Drain 235,462 126,000 - - - - - 126,000 361,462 406 Dev Imp-Sewer 143,074 23,100 - - - 300,000 300,000 (276,900) (133,826) 407 Dev Imp-Parks & Recreation 657,970 147,200 - - 80,000 - 80,000 67,200 725,170 409 Dev Imp-Public Use Facilities 67,235 - - - - - - - 67,235 411 Dev Imp-Public Facilities 108,230 38,000 - - - - - 38,000 146,230 412 Dev Imp-Open Space Acquisition 16,850 5,000 - - - - - 5,000 21,850 Total Special Revenue Funds 21,404,959 15,267,322 1,950,000 5,987,393 160,860 12,093,843 2,407,594 20,649,690 (5,382,368) 16,022,591 Capital Projects Funds
446 Amberwood Project 27,790 - - - - - - - 27,790
447 Tutelian Project (8,687) - - - - - - - (8,687)
448 Selma Crossing Project (3,704) - - - - - - - (3,704) 453 Caltrans-Mitigation 212,234 - - - - - - - 212,234
456 Capital Projects-Parks 649,223 149,000 149,000 - - - - - 149,000 798,223 457 Police Station Construction 276,912 - - - - - - - 276,912 459 New Fire Station Project 4,586,462 20,000 2,150,000 - - - 2,150,000 (2,130,000) 2,456,462 461 Wastewater Infrastructure Proj 7,115,181 - - - - - - - 7,115,181 494 Housing Fund 1,230,214 - - - - - - - 1,230,214
Total Capital Projects Funds 14,085,625 169,000 149,000 2,150,000 - - - 2,150,000 (1,981,000) 12,104,625 Enterprise Funds
600 Ambulance Services 5,438,045 7,700,500 - 6,531,282 149,927 280,000 723,142 7,684,351 16,149 5,454,194 601 Pioneer Village (15,050) 131,900 89,400 17,310 - - 491 17,801 114,099 99,049 603 Transit Service 382,713 598,222 620,801 - - 255,907 876,708 (278,486) 104,227 604 Garbage Service 238,109 1,710,981 1,702,000 - - - 1,702,000 8,981 247,090 605 Cultural Arts (143,097) 214,720 59,600 401,230 - 2,968 404,198 (189,478) (332,575) Total Enterprise Funds 5,900,720 10,356,323 149,000 9,272,623 149,927 280,000 982,508 10,685,058 (328,735) 5,571,985 Debt Service Funds
301 Debt Service Funds (Pension Obligation Bond UAL) (30,914) 917,365 917,365 - 917,365 - - 917,365 - (30,914) 302 2024A Sewer Lease Revenue Bond 8,869 514,249 514,249 514,249 - 514,249 - 8,869 320 Tran Debt Service 233,115 - - - - - - - - 233,115
350 Assmt 91-2 Highland-Debt Svc 130,748 - - - - - - - - 130,748 351 Assmt 92-1 Dancer II-Debt Svc 37,703 - - - - - - - - 37,703 352 Assmt 92-1 Dancer III Debt Svc 32,052 - - - - - - - - 32,052 353 Assmt 92-2 Supp-Watermain Debt Svc 17,750 - - - - - - - - 17,750 356 Assmt 93-1 Vineyard Debt Svc 72,070 - - - - - - - - 72,070 360 PD Station Debt Svc 331,247 221,788 - - 221,788 - - 221,788 - 331,247 391 Successor Agency Debt Svc (3,182,607) - - - 208,375 - - 208,375 (208,375) (3,390,982) 399 2014 Assessment Bond Debt Svc 37,359 - - - - - - - - 37,359 Total Debt Service Funds (2,312,607) 1,653,402 1,431,614 - 1,861,777 - - 1,861,777 (208,375) (2,520,982) Internal Service Funds
700 Insurance 1,312,210 2,345,875 - 2,987,643 - - - 2,987,643 (641,768) 670,442 701 Fleet Management 142,744 806,445 - 859,418 - - 9,970 869,388 (62,943) 79,801 702 Building & Utility 1,097,957 661,932 - 542,417 - 100,000 4,515 646,932 15,000 1,112,957 703 General Overhead 58,716 - - - - - - - - 58,716
704 Data Processing 793,241 409,000 - 612,223 - 117,000 - 729,223 (320,223) 473,018 705 Insurance-Employee Benefits 145,075 1,519,596 - 1,664,671 - - 1,664,671 (145,075) 0 Total Internal Service Funds 3,549,944 5,742,848 - 6,666,372 - 217,000 14,485 6,897,857 (1,155,009) 2,394,935 Trust & Agency Funds
112 PARS 115 Pension Trust 664,146 - - - - - - - - 664,146 Total Trust & Agency Funds 664,146 - - - - - - - - 664,146 Grand Total 58,069,902 53,651,213 4,680,614 42,731,398 2,598,708 12,695,843 4,680,618 62,706,567 (9,055,354) 49,014,548 11 39
All Funds Chart
Fund Type
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Budget
FY 2025-26
Budget
GENERAL 16,023,921 30,773,324 22,902,641 21,275,772 20,462,185 SPECIAL REVENUE 7,115,360 13,850,160 14,030,222 15,621,732 20,649,690 ENTERPRISE 6,487,968 8,295,535 9,766,930 9,307,612 10,685,058 DEBT SERVICE 225,563 14,822,925 8,672,340 1,369,583 1,653,401 INTERNAL SERVICE 2,537,959 2,942,022 4,655,841 5,739,231 6,897,857 CAPITAL PROJECTS 26,669 111,207 527,155 700,000 2,150,000 RDA 817,604 191,415 216,186 0 208,375
TRUST & AGENCY 1,593 93,320 2,488 0 0
Total 33,236,637 71,079,908 60,773,803 54,013,930 62,706,566

GENERAL
$20,462,185, 33%

SPECIAL REVENUE
$20,649,690, 33%

ENTERPRISE
$10,685,058, 17%

DEBT SERVICE
$1,653,401, 3%

INTERNAL SERVICE
$6,897,857, 11%

CAPITAL PROJECTS
$2,150,000, 3%
RDA
$208,375, 0%

TRUST & AGENCY
$ 0, 0%
12 40
General Fund Revenues Chart
Revenue Type
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Budget
FY 2025-26
Budget
TAXES 13,620,996 13,861,930 13,396,201 13,886,546 14,273,000 OTHER FINANCING SOURCES 2,692,316 15,196,037 5,087,619 910,000 1,001,000 CHARGES FOR SERVICES 573,636 776,909 1,153,288 1,415,283 1,770,599 FRANCHISE FEES 1,047,570 1,104,496 1,171,830 1,087,436 1,180,070 LICENSES & PERMITS 375,134 457,838 647,031 629,160 794,850 TRANSIT OCCUPANCY TAX 565,510 506,777 594,062 596,000 600,000 OTHER 269,442 377,679 461,197 342,310 62,700
USE OF MONEY & PROPERTY 64,085 245,097 404,815 233,755 277,000 REIMBURSEMENTS 39,393 484,904 178,353 53,749 289,999
FINES, FORFEITURES & PENALTIES 70,062 116,665 84,805 71,500 184,000 GRANTS 38,421 29,451 123,522 130,350 29,100
Total 19,356,565 33,157,783 23,302,723 19,356,089 20,462,318 TAXES
$14,273,000, 70%

OTHER FINANCING SOURCES
$1,001,000, 5%

CHARGES FOR SERVICES
$1,770,599, 9%

FRANCHISE FEES
$1,180,070, 6%

LICENSES & PERMITS
$794,850, 4%

TRANSIT OCCUPANCY TAX
$600,000, 3%
OTHER
$62,700, 0%

USE OF MONEY & PROPERTY
$ 277,000, 1%

REIMBURSEMENTS
$289,999, 1%

FINES, FORFEITURES & PENALTIES
GRANTS $184,000, 1%
$29,100, 0%
13 41
General Fund Expenditures Chart
Division
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Budget
FY 2025-26
Budget
POLICE 6,259,431 12,801,068 9,808,521 7,678,406 7,952,313 FIRE 3,506,997 7,081,070 4,618,226 4,573,203 4,198,718
ADMINISTRATIVE SERVICES 1,514,694 2,777,399 2,428,281 1,910,600 2,102,981 DEVELOPMENT SERVICES 1,587,117 2,976,391 2,061,101 1,727,007 1,788,933 PUBLIC WORKS 893,794 1,938,151 1,290,519 1,249,903 1,375,689 COMMUNITY SERVICES 717,612 1,086,315 1,149,701 1,246,307 1,217,664 FINANCE 800,489 1,498,844 1,049,434 908,821 1,009,396
INTERNAL SERVICES 743,787 614,086 496,859 1,981,524 816,491 Total 16,023,921 30,773,324 22,902,642 21,275,771 20,462,185 POLICE
$7,952,313, 39%
FIRE
$4,198,718, 20%

ADMINISTRATIVE SERVICES
$2,102,981, 10% DEVELOPMENT SERVICES
$1,788,933, 9%

PUBLIC WORKS
$1,375,689, 7%

COMMUNITY SERVICES
$1,217,664, 6%

FINANCE
$1,009,396, 5%

INTERNAL SERVICES
$ 816,491, 4%
14 42
General Fund
15 43
– – $53,250 $0
$204,810 $2,070 – $0
$126,381 $45,952 $36,778 $3,100
$75,906 $164,937 $161,013 $165,600
– – – $70,000
– – – $209,475
$1,183,613 $1,876,279 $379,600 $231,700
– $76,256 $185,200 $98,200
$465 $688 $750 $1,000
$1,376,556 $732,047 $100,000 $270,000
$23,766 $65,681 $68,095 $62,600
$10,000 $5,280 $53,250 $0
$150,264 $106,458 $163,893 $88,735
$446,472 $598,816 $738,099 $815,000
$166,276 $137,486 $152,750 $613,000
$15,251 $12,513 $21,850 $26,604
$25,064 $24,820 $32,000 $24,800
$33,284 $43,009 $50,000 $45,000
$19,989 $20,145 $21,300 $15,635
$25,000 $61,513 $57,000 $55,000
$34,000 $138,646 $71,250 $121,000
$627 $214 – $3,500
$29,240,062 $18,272,422 $17,010,011 $17,542,369
– $917,488 – $0
$33,157,785 $23,302,722 $19,356,089 $20,462,318
$156,385 $123,307 $145,043 $144,576
$165,565 $261,283 $200,000 $200,000
$801,708 $575,989 $608,981 $607,220
$1,138,567 $1,173,593 $704,464 $941,564
$515,174 $294,109 $252,112 $209,621
$1,498,844 $1,049,434 $908,821 $1,009,396
$2,838,400 $1,631,298 $2,425,381 $1,745,563
Revenues
1300 - CITY MANAGER
1400 - HUMAN RESOURCES
1600 - FINANCE-GENERAL

ACCOUNTING
2100 - POLICE SUPPORT
2125 - CODE ENFORCEMENT
2150 - DISPATCH
2200 - POLICE FIELD

OPERATIONS
2400 - ANIMAL SERVICES
2500 - FIRE

ADMINISTRATION
2525 - FIRE OPERATIONS
2550 - FIRE PREVENTION
1500 - ECONOMIC

DEVELOPMENT
3100 - PLANNING
3200 - BUILDING

INSPECTION
5100 - ENGINEERING
4100 - RECREATION
4700 - RECREATIONSPORTS
4300 - CULTURAL ARTS
4200 - SENIOR CITIZENS
4500 - SENIOR CENTERNUTRITION
5300 - PUBLIC WORKSPARKS
5400 - PUBLIC WORKSSTREETS
0000 - NONDEPARTMENTAL REVENUE
9900 - GENERAL-NON

DEPARTMENT

REVENUES TOTAL
Expenses
1100 - CITY COUNCIL
1200 - CITY ATTORNEY
1300 - CITY MANAGER
1400 - HUMAN RESOURCES
1700 - CITY CLERK
1600 - FINANCE-GENERAL

ACCOUNTING
2100 - POLICE SUPPORT
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department Summary
16 44
– – – $204,266
– – – $861,143
$9,379,163 $7,337,810 $4,303,204 $3,905,033
$583,505 $488,457 $420,806 $520,309
– $350,955 $529,016 $715,999
$672,675 $382,376 $410,254 $361,248
$5,839,374 $3,907,212 $3,881,929 $3,539,324
$569,021 $328,637 $281,020 $298,146
$171,018 $287,290 $287,356 $191,956
– – – $30,761
$1,176,494 $650,237 $574,345 $717,686
$1,122,135 $550,007 $398,922 $440,015
$506,744 $573,567 $466,384 $408,515
$395,183 $570,886 $664,450 $645,187
$150,690 $121,697 $119,254 $131,115
$220,548 $181,314 $175,652 $94,342
$147,905 $110,020 $134,850 $175,890
$171,988 $165,785 $152,101 $171,130
$1,938,072 $1,290,008 $1,249,903 $1,375,689
$79 $511 – $0
$257,984 $129,000 $149,000 $463,249
$16,870 $25,876 – $0
$339,233 $341,983 $1,832,524 $353,243
$30,773,324 $22,902,641 $21,275,772 $20,462,185
2125 - CODE ENFORCEMENT
2150 - DISPATCH
2200 - POLICE FIELD

OPERATIONS
2300 - POLICE

ADMINISTRATION
2400 - ANIMAL SERVICES
2500 - FIRE

ADMINISTRATION
2525 - FIRE OPERATIONS
2550 - FIRE PREVENTION
1500 - ECONOMIC

DEVELOPMENT
1525 - GRANTS

MANAGEMENT
3100 - PLANNING
3200 - BUILDING

PROCESSING
9900 - GENERAL-NON

DEPARTMENT

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department Summary
17 45
$2,050,282 $2,134,263 $2,301,020 $2,420,000
($430,097) ($461,862) ($485,842) ($490,000)
$2,451,582 $2,572,951 $2,598,000 $2,720,000
$213,369 $333,682 $213,369 $300,000
$102,642 $104,746 $90,000 $120,000
$3,432 $10,136 $8,000 $8,000
$48,050 $58,380 $40,000 $50,000
$38,544 $41,044 $40,000 $40,000
$9,344,694 $8,587,725 $9,042,000 $9,050,000
$25,335 – $25,000 $40,000
$14,096 $15,136 $14,999 $15,000
$13,861,930 $13,396,201 $13,886,546 $14,273,000
$26,451 $119,422 $106,250 $5,000
$3,000 $4,100 $4,100 $4,100
– – $20,000 $20,000
$29,451 $123,522 $130,350 $29,100
$102,572 $69,952 $95,000 $95,000
$122,179 $106,830 $110,000 $135,000
$179,298 $187,023 $180,000 $205,000
$197,261 $206,128 $200,000 $205,000
$10,371 $12,660 $11,000 $13,000
$239,973 $248,861 $196,896 $220,000
$237,223 $249,651 $207,123 $215,000
Revenues
TAXES
400.000.000 - TAXESSECURED CURRENT
400.000.001 - RDA ADMIN
FEE
400.100.000 - VLF IN LIEU

OF PROPERTY TAX
400.200.000 - SUCCESSOR

AGENCY (RESIDUAL

PROPERTY)
401.000.000 - TAXESUNSECURED CURRENT
402.000.000 - TAXESPRIOR YEAR
403.000.000 - TAXESSUPPLEMENTAL
404.000.000 - TAXES-REAL

PROPERTY TRANSFER
410.000.000 - SALES & USE
TAX
413.000.000 - MOTOR

VEHICLE IN-LIEU TAX
417.000.000 -

HOMEOWNER'S EXEMPTION

TAXES TOTAL
GRANTS
424.000.000 - GRANT

REVENUE
424.000.001 - PG&E GRANT
424.000.100 - SENIOR

NUTRITION-FMAA

GRANTS TOTAL

FRANCHISE FEES
430.000.000 - FRANCHISE

FEE-CABLE TV
430.100.000 - FRANCHISE

FEE-CAL WATER
431.000.000 - FRANCHISE

FEE-SKF
432.000.000 - FRANCHISE

FEE-PG&E
432.050.000 - FRANCHISE

FEE-SO CAL GAS
434.000.000 - FRANCHISE

FEE-GARB RESIDENTIAL
434.010.000 - FRANCHISE

FEE-GARB COMMERCIAL
FY 22-23 ACTUALS FY 23-24 ACTUALS FY 24-25 ADOPTED FY 25-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Revenue Summary by Type
18 46
$6,135 $6,198 $4,893 $5,500
$9,483 $9,527 $82,524 $9,500
– $75,000 – $77,070
$1,104,496 $1,171,830 $1,087,436 $1,180,070
$506,777 $594,062 $596,000 $600,000
$192,498 $205,537 $165,000 $200,000
$7,175 $9,185 $11,151 $8,850
$37,255 $37,072 $30,565 $33,000
$4,457 $4,488 $3,200 $4,000
$2,755 $2,070 $2,500 $0
$110,391 $304,525 $346,999 $450,000
$6,258 $5,245 $3,000 $5,000
$26,093 $6,772 $7,000 $7,000
$9,306 $7,458 $6,500 $9,000
– $2,783 – $8,500
$39,260 $39,520 $34,000 $45,000
$80 $391 $250 $4,000
$21,070 $20,380 $17,000 $18,000
$1,241 $1,606 $1,995 $1,500
– – – $1,000
$457,838 $647,031 $629,160 $794,850
– $2,209 $2,500 $1,500
$65 $40 $100 $100
$88,625 $93,061 $328,710 $31,300
– – – $16,000
434.020.000 - FRANCHISE

FEE-GARB EDUCATION
434.030.000 - FRANCHISE

FEE-ADMIN FEE
434.040.000 - FRANCHISE

MONITORING & ASSISTA

FRANCHISE FEES TOTAL

TRANSIT OCCUPANCY TAX

LICENSES & PERMITS
440.000.000 - BUSINESS

LICENSE-TAX
440.100.000 - BUSINESS

LICENSE-APPLICATON FEE
440.200.000 - BUSINESS

LICENSE-ADMIN FEE
440.300.000 - BUSINESS

LICENSE-ADA FEE
441.000.000 - ANIMAL

LICENSES
442.000.000 - BUILDING

PERMITS
442.010.000 - PLUMBING

PERMITS
442.020.000 - ELECTRICAL

PERMITS
442.030.000 -

MECHANICAL PERMITS
442.100.000 - BUILDING

PERMIT TECHNOLOGY FEE
444.000.000 -

ENCROACHMENT PERMITS
446.000.000 - STREET

BLOCKING PERMITS
448.000.000 - YARD SALE

PERMITS
448.200.000 - FIREWORKS

PERMITS
449.000.000 - OTHER

LICENSES & PERMITS

LICENSES & PERMITS
TOTAL
OTHER
436.050.000 -

CONCESSION-SHAFER
481.000.000 - RETURN

CHECK CHARGE
482.010.000 -

MISCELLANEOUS REVENUE
482.010.001 - CREDIT CARD
FY 22-23 ACTUALS FY 23-24 ACTUALS FY 24-25 ADOPTED FY 25-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Revenue Summary by Type
19 47
– – – $2,000
– – – $200
– – – $8,000
– $5,350 $10,000 $2,000
$1,800 $1,055 $1,000 $1,000
– $2,664 – $0
$286,639 $356,818 – $0
$550 – – $600
$377,679 $461,197 $342,310 $62,700
$225,690 $264,854 $362,000 $330,000
$4,370 $11,546 $12,000 $12,000
$21,530 $19,075 $20,000 $25,000
$2,310 $8,910 $10,000 $10,000
– $3,550 $10,000 $25,000
$117 $254 $250 $250
– $1,585 $20,000 $20,000
$3,105 $17,660 $12,000 $12,000
– $36,147 $50,000 $476,000
$16,337 $30,624 $30,000 $30,000
$30,000 $30,000 $30,000 $30,000
$4,000 – – $0
$7,020 $7,020 $7,020 $7,020
$17,880 $17,880 $13,410 $9,530
– $5,000 – $5,000

REBATES
482.010.002 - RECYCLING
REFUND
482.010.003 - MOTOR

VEHICLE FUEL REFUND
482.010.004 - SIGNAGE FEE
482.020.700 - DONATIONSANIMAL SERVICES
482.040.000 - STRUCTURE

DEMOLITION
482.060.000 - ASSET

FORFEITURE REVENUE
483.000.001 - PROCEEDS

FROM LONG-TERM DEBT
484.000.000 - WITNESS
FEES

OTHER TOTAL

CHARGES FOR SERVICES
450.300.000 - PLAN

CHECK-BUILDING
450.310.000 - PLAN CHECKCOMMERCIAL
450.320.000 - PLAN

CHECK-GRADING
450.325.000 - PLAN

CHECK-RESIDENTIAL
450.330.000 - PLAN

CHECK-PUBLIC

IMPROVEMENTS
450.420.000 - BLDG STDS

ADMIN FEE
451.200.000 - INSPECTIONGRADING
451.300.000 - FINAL

PAR/TRACT MAP
451.330.000 - PUBLIC

IMPROVEMENT INSPECTION
452.240.000 - BUSINESS

FIRE INSPECTION FEE
453.300.000 - LANDSCAPE

PIONEER VILLAGE
453.600.000 - WEED

ABATEMENT
454.100.000 - ANNEXATION
FEE
454.200.000 -

CONDITIONAL USE REVIEW
454.250.000 -

DEVELOPMENT

AGREEMENT REVIEW
FY 22-23 ACTUALS FY 23-24 ACTUALS FY 24-25 ADOPTED FY 25-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Revenue Summary by Type
20 48
$2,543 – – $0
$1,560 $780 – $500
$9,920 $4,960 $12,018 $6,000
$3,640 $5,460 $3,500 $500
$2,070 $4,180 $11,330 $9,830
– $10,650 – $8,000
$4,390 – – $0
$6,492 $5,311 $2,950 $3,500
$40,394 $17,843 $27,755 $15,000
$2,985 – $7,660 $0
$15,945 $14,490 $21,735 $13,000
– – $4,175 $4,175
$8,680 $13,640 $14,880 $7,500
$295 $1,180 – $1,180
– $200 $1,200 $2,000
– $135 $15,000 $3,000
– $2,000 $36,000 $200
$7,660 $9,700 $9,000 $5,000
$19,360 $28,400 $20,000 $30,000
$300 – – $0
$1,036 $600 $1,000 $1,500
$9,417 $6,186 $23,000 $21,000
$2,495 $90 $100 $200
454.260.000 - PLANNED

UNIT DEVELOPMENT
454.300.000 -

ENVIRONMENTAL

ASSESSMENT
454.400.000 - GENERAL

PLAN REVIEW & REVISION
454.450.000 - HOME

OCCUPATION PERMIT
REVIEW
454.550.000 - LOT LINE ADJ
REVIEW
454.565.000 -

PRELIMINARY MAP REVIEW
FEE
454.570.000 - MINOR MOD
454.650.000 - SIGN PLAN
REVIEW
454.660.000 - SITE PLAN
REVIEW
454.705.000 - TENTATIVE

PARCEL MAP REVIEW
454.710.000 - TENTATIVE

TRACT MAP REVIEW
454.800.000 - VARIANCE
REVIEW
454.900.000 - ZONE
CHANGE
454.905.000 - ZONING

CONFORMANCE LETTER
455.100.000 - ANIMAL

SERVICES ADOPTON FEES
455.101.000 - ANIMAL

CONTROL FEE
455.102.000 - SPAY &

NEUTER FEE
455.300.000 - DUIACCIDENT/INCIDENT

INVEST'N
455.320.000 - TOWING
FEES
455.410.000 -

FINGERPRINT/RECORD
CHECK
455.440.000 -

TRANSPORTATION PERMIT
455.550.000 - SPECIAL
EVENT
455.610.000 - MISC
VEHICLE INSPECT.

FY 22-23 ACTUALS FY 23-24 ACTUALS FY 24-25 ADOPTED FY 25-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Revenue Summary by Type
21 49
$630 $630 $1,000 $2,500
$40,100 $49,545 $40,000 $55,000
$1,700 $2,570 $3,000 $1,600
$11,750 $4,205 $5,000 $1,500
$6,415 $4,500 $5,000 $2,700
$5,199 $13,545 $19,000 $13,000
– – – $6,000
$33,284 $43,009 $50,000 $45,000
– – $7,000 $5,104
$25,000 $50,220 $25,000 $25,000
– $11,293 $12,000 $10,000
$19,989 $20,145 $21,300 $10,835
$62,176 $147,643 $145,000 $150,000
$79,167 $193,959 $199,500 $209,475
– – $78,000 $78,000
– $14,542 – $15,000
$13,345 $16,925 $15,750 $16,000
$350 $25 – $0
$6,248 $624 $750 $0
$15 – – $0
$776,909 $1,153,288 $1,415,283 $1,770,599
$38,708 $44,843 $30,000 $45,000
$24,722 $11,834 $10,000 $6,000
– $93 – $0
455.620.000 - VEHICLE

RELEASE PROCESSING
455.640.000 - VEHICLE

STORAGE FEE
456.100.000 - FIELD

LIGHTING
456.150.000 - BALL FIELD
RENTAL
456.330.000 - ADULT
SPORTS
456.340.000 - YOUTH
SPORTS
456.340.001 - T-BALL

REGISTRATIONS
456.345.000 - ART CENTER

CLASSES
456.500.000 - PROGRAM

REVENUE
456.800.000 - NUTRITION

DONATION-KAISER
456.810.000 - NUTRITION

DONATION-MEALS
456.900.000 - SENIOR
TRIPS
457.000.000 - SUSD SRO

CONTRACT
457.010.000 - PARLIER

DISPATCH CONTRACT
457.020.000 - SERVICE

CONTRACTS REVENUE
457.100.000 - SUSD SRO

OVERTIME
459.100.000 - REPORT

CHARGES
459.225.000 - LOST

INSPECTION CARD
459.250.000 - RECORDS

STORAGE FEE
459.300.000 - RECORDS

RESEARCH SERVICE

CHARGES FOR SERVICES
TOTAL

FINES, FORFEITURES &

PENALTIES
461.000.000 - COURT FINES
462.000.000 - PARKING
FINES
463.000.000 - CIVIL COURT
FINES
FY 22-23 ACTUALS FY 23-24 ACTUALS FY 24-25 ADOPTED FY 25-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Revenue Summary by Type
22 50
$53,235 $28,035 $31,500 $133,000
$116,665 $84,805 $71,500 $184,000
$214,891 $385,196 $206,405 $250,000
$14,956 $11,984 $20,000 $20,000
$5,749 – – $0
$2,752 $1,000 $500 $400
$5,250 $4,645 $4,500 $5,600
$1,500 $1,990 $2,350 $1,000
$245,097 $404,815 $233,755 $277,000
$478,944 $158,219 $40,000 $271,000
$3,321 $11,599 $12,000 $15,000
$2,640 $8,535 $1,749 $3,999
$484,904 $178,353 $53,749 $289,999
$15,196,037 $5,087,619 $910,000 $1,001,000
$15,196,037 $5,087,619 $910,000 $1,001,000
$33,157,785 $23,302,722 $19,356,089 $20,462,318
464.000.000 - ADMIN

CITATIONS

FINES, FORFEITURES &

PENALTIES TOTAL

USE OF MONEY &

PROPERTY
470.000.000 - INTEREST
INCOME
472.015.000 - CELL TOWER
RENTAL
472.020.000 - RENTAL OF

SALAZAR CENTER
472.030.000 - PARK

FACILITIES RENTAL
472.035.000 - RENTAL OF

PICNIC SHELTERS
472.060.000 - RENTAL OF

EVENT BOOTH

USE OF MONEY &

PROPERTY TOTAL

REIMBURSEMENTS
475.000.000 -

REIMBURSEMENTS
475.100.000 - P.O.S.T.

REIMBURSEMENT
475.200.000 - CAL WATER

REIMBURSEMENT

REIMBURSEMENTS TOTAL

OTHER FINANCING

SOURCES
490.220.000 - OPERATING

TRANSFERS IN

OTHER FINANCING

SOURCES TOTAL

REVENUES TOTAL
FY 22-23 ACTUALS FY 23-24 ACTUALS FY 24-25 ADOPTED FY 25-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Revenue Summary by Type
23 51
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 the performance of City Manager and City Attorney.

Accomplishments for Fiscal Year 2024-2025
 Direct and adopt policies for more efficient and beneficial operation of the City, including Special Events, Public Facilities, Economic Development, and other policies.
 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.

Objectives for Fiscal Year 2025-2026
 Direct and adopt policies for more efficient and beneficial operation of the City, including Special Events, Public Facilities, Economic Development, and other policies.
 Hire permanent City Manager
24 52
$161 -$341 – $0
$18,000 $18,000 $18,000 $18,000
$1,138 $1,138 $1,116 $1,116
$266 $266 $261 $261
$76,819 $36,835 – $0
– $26,226 $41,627 $53,226
$1,358 $1,591 $1,476 $1,476
– – $90 $45
$360 $360 $360 $360
$98,101 $84,076 $62,930 $74,484
– – – $800
$1,113 $1,784 $750 $900
– – – $300
$15,789 $16 $15,000 $5,000
$336 – $10,000 $11,000
$4,083 $75 $21,687 $20,000
$21,321 $1,875 $47,437 $38,000
$18,768 $22,039 $18,862 $21,680
$1,554 $1,452 $1,500 $0
$16,641 $13,866 $14,314 $10,412
$36,963 $37,357 $34,676 $32,092
$156,385 $123,307 $145,043 $144,576
$156,385 $123,307 $145,043 $144,576
Expenses
1100 - CITY COUNCIL

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.250.000 - SUPPLIES
600.210.000 -

PUBLICATIONS
600.400.000 -

PROFESSIONAL SERVICES
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.920.000 - TRAVEL,

CONFERENCE & MEETING

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.200.000 - INTERNAL

CHARGE-BUILDING

ALLOCATED COSTS TOTAL
1100 - CITY COUNCIL TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 1100 - City Council
25 53
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 Fiscal Year 2024-2025
 Assisted City Staff in development of resolutions, ordinances and other actions taken by the City Council or Commission members and advised City officials and employees on legal matters affecting the City of Selma.

Objectives for Fiscal Year 2025-2026
 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.
26 54
$165,565 $261,283 $200,000 $200,000
$165,565 $261,283 $200,000 $200,000
$165,565 $261,283 $200,000 $200,000
$165,565 $261,283 $200,000 $200,000
Expenses
1200 - CITY ATTORNEY

MAINTENANCE &

OPERATIONS
600.400.100 - LEGAL FEES

MAINTENANCE &

OPERATIONS TOTAL
1200 - CITY ATTORNEY
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Year 2025-2026
General Fund Department 1200 - City Attorney
27 55
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 Fiscal Year 2024-2025
 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 the City’s established policies and recommend new and updated policies to the City Council when appropriate or required by law.
 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 the 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. 28 56
Objectives for Fiscal Year 2025-2026
 Strengthen organizational accountability and performance by implementing clearer reporting structures and aligning department goals with City Council priorities.
 Enhance transparency and public trust through consistent communication, timely public reporting, and expanded access to City data and information.  Support sound fiscal management by working with departments to implement long-term financial planning and cost-saving strategies.  Advance strategic planning initiatives by coordinating cross-departmental efforts to deliver on the City Council’s priorities.
 Promote professional development and succession planning across all departments to ensure operational stability and leadership continuity. 29 57
$268,153 $274,762 $290,151 $303,930
$3,901 $7,976 – $0
– $232 – $0
$11,575 $11,575 $5,000 $5,000
$13,553 $13,818 $13,568 $14,689
$3,957 $4,233 $4,208 $4,407
$25,884 $15,052 – $0
– $11,786 $22,934 $39,659
$465 $602 $561 $561
$903 $1,188 $1,451 $760
$2,040 $2,040 $2,220 $1,500
$6,000 $6,000 $6,000 $6,000
$330,944 $15,992 $22,835 $18,379
$667,376 $365,256 $368,928 $394,885
– $62 – $1,000
– – $30,000 $0
$3,541 $3,072 $1,800 $2,000
– – – $500
$41,512 $56,570 $76,500 $76,500
– – $15,000 $15,000
$19,644 $22,840 – $6,000
$18,288 $5,137 $10,000 $13,000
– – $818 $860
$1,245 $1,444 $5,000 $5,000
Expenses
1300 - CITY MANAGER

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.000 - OVERTIME
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.133.000 -

MISCELLANEOUS EXPENSE
600.250.000 - SUPPLIES
630.100.000 - TELEPHONE
600.400.000 -

PROFESSIONAL SERVICES
600.470.000 - SOFTWARE

LICENSE AGREEMENTS
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.600.000 - LEASE

PAYMENTS
610.000.000 - EMPLOYEE

APPRECIATION
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 1300 - City Manager
30 58
$1,743 $1,041 $2,500 $2,500
$85,972 $90,167 $141,618 $122,360
$5,631 $22,039 $17,081 $13,008
$311 $581 – $0
$39,090 $52,940 $56,554 $54,666
$3,328 $4,499 $6,512 $4,165
$48,360 $80,059 $80,147 $71,839
– – $150 $0
– – $150 $0
– $40,506 $18,138 $18,136
– $40,506 $18,138 $18,136
$801,708 $575,989 $608,981 $607,220
$801,708 $575,989 $608,981 $607,220
610.400.000 - SPECIAL

DEPARTMENTAL EXPENSE

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
1300 - CITY MANAGER
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 1300 - City Manager
31 59
Human Resources
Mission
The Human Resources Division is dedicated to delivering responsive and comprehensive employment, personnel, and risk management services to the City’s leadership and workforce. In addition, the division serves as a resource for external customers and job applicants by providing accurate information and assistance. Human Resources is committed to attracting, developing, and retaining a highly qualified and diverse workforce that supports the City of Selma’s mission and operational goals.

Services
 Employee/Employer/Labor Relations
 Recruitment and Selection
 Classification and Compensation
 Employee Training and Development
 Performance Management
 Personnel Policy Development and Implementation
 Health and Employee/Retiree Benefit Administration
 Property and Vehicle Insurance
 Liability Claims
 Risk Management Administration
 Workers’ Compensation Program
 Regulatory Reporting and Recordkeeping
Goals & Objectives
 Implement salary and benefit adjustments for all Bargaining Units, Department Heads, and unrepresented employees.
 Review and update Human Resources Department procedures.  Develop Standard Operating Procedures (SOPs) and complete cross-training across all departments.
 Evaluate and enhance the City’s recruitment and employee orientation processes.  Reduce organizational risk through comprehensive analysis and mitigation strategies.  Partner with the City Manager and Department Heads to deliver HR solutions that support organizational goals and enhance operational eƯectiveness. 32 60
$86,653 $147,164 $256,312 $416,394
$8,742 $394 $4,000 $3,700
$7,427 – – $0
$1,913 $3,650 $6,820 $11,380
$6,203 $9,286 $15,220 $25,700
$1,451 $2,172 $3,560 $6,011
$11,192 $14,244 – $0
– $13,733 $50,861 $115,495
$277 $603 $741 $1,339
$255 $605 $1,228 $1,037
– $2,813 $4,001 $4,001
$156,460 $19,899 $27,292 $41,022
$280,573 $214,562 $370,035 $626,079
– $413 $500 $1,000
$115 $234 $200 $700
– $475,000 – $0
$342 $4,815 $2,850 $3,950
– $386 $504 $410
$122 – – $0
– – $400 $400
$2,218 – – $0
$319,654 $258,496 $158,530 $80,421
$184,437 $73,905 $60,000 $75,000
$6,815 $6,732 $23,600 $23,870
$2,368 $244 $4,025 $4,040
Expenses
1400 - HUMAN RESOURCES

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.000 - OVERTIME
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.120.000 - POSTAGE
600.133.000 -

MISCELLANEOUS EXPENSE
600.250.000 - SUPPLIES
630.100.000 - TELEPHONE
600.113.000 -

PUBLICATIONS
600.130.000 - PRINTING
600.200.000 -

ADVERTISING
600.400.000 -

PROFESSIONAL SERVICES
600.400.100 - LEGAL FEES
600.424.000 - EXAMS,

PHYSICAL-PSYCHOLOGICAL
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 1400 - Human Resources
33 61
$2,631 $659 $2,225 $2,200
$2,769 – $5,000 $6,975
– – $1,636 $2,579
$521,470 $820,883 $259,470 $201,545
$3,754 $13,224 $10,427 $17,344
$311 $581 – $0
$13,775 $42,430 $48,187 $75,559
$3,328 $3,636 $7,802 $12,495
$21,168 $59,871 $66,416 $105,398
$315,357 $5,965 – $0
$315,357 $5,965 – $0
– $38,678 – –
– $7,165 – –
– $45,843 – –
– $26,469 $8,543 $8,542
– $26,469 $8,543 $8,542
$1,138,567 $1,173,593 $704,464 $941,564
$1,138,567 $1,173,593 $704,464 $941,564
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.250.000 - EQUIPMENTSOFTWARE

CAPITAL EXPENDITURES
TOTAL

DEBT SERVICE
700.410.000 - LEASE

PRINCIPAL
750.410.000 - LEASE

INTEREST

DEBT SERVICE TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
1400 - HUMAN RESOURCES
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 1400 - Human Resources
34 62
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 and retention along with both community and workforce development.

Services
 Coordinate project and business development across City departments.  Provide supportive business services, including site selection, business recruitment, and business retention.
 Maintain data, information, and promotional materials that positively the City to the business and development communities.
 Attend events to promote the City of Selma and inform potential businesses or industries of the benefits of locating their operations to the City.  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 Fiscal Year 2024-2025
 Downtown Business Improvement District (BID) support and coordination.  Completion of the Downtown Strategic Plan.
 Administrative support of the Central Valley Training Center in collaboration with the Fresno County Economic Development Corporation and High Speed Rail Authority.
 Participated in the data gathering and initial meetings for the update of the Fresno County Comprehensive Economic Development Strategy Objectives for Fiscal Year 2025-2025
 Strengthen Downtown Business District (BID) by organizing events, enhancing vitality, and fostering a sense of community downtown.
 Oversee implementation of the strategic projects of the Downtown Strategic Plan  Adoption of Downtown Design Guidelines
35 63
 Increase marketing for the Arts Center and other community facilities.  Attract new businesses to existing vacant properties throughout the community.  Evaluate needs of Selma Business Community and promote incentives that 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, by securing resources for infrastructure improvements.
 Identify funding opportunities through grants and other resources to expand infrastructure, small business resources, and other City programs. 36 64
$7,463 $67,661 $70,597 $68,793
$518 $843 – $2,000
– $1,750 $2,100 $4,200
$543 $4,274 $4,378 $4,266
$127 $1,000 $1,024 $998
$277 $3,837 – $0
– $3,153 $6,707 $18,786
– $280 $266 $266
$22 $173 $353 $172
$60 – – $0
$122,130 $5,125 $5,556 $5,476
$131,140 $88,095 $90,981 $104,957
– – $300 $300
– – $500 $0
– $452 $1,250 $350
– $2,215 $8,000 $6,000
$7,000 $151,323 $15,000 $10,000
– – – $35,000
$11,163 $9,895 $36,200 $2,460
– – $2,250 $1,500
$662 $1,672 $5,500 $4,400
– – – $860
$18,825 $165,558 $69,000 $60,870
Expenses
1500 - ECONOMIC

DEVELOPMENT

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.000 - OVERTIME
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.120.000 - POSTAGE
600.250.000 - SUPPLIES
600.215.000 -

PROMOTIONAL PUB ED
600.400.000 -

PROFESSIONAL SERVICES
610.901.000 - AGENCY FEES
& CHARGES
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 1500 - Economic Development
37 65
$5,631 $4,408 $3,773 $4,336
$311 $290 – $0
$11,784 $13,488 $13,760 $12,733
$3,328 $2,773 $2,863 $2,082
$21,054 $20,959 $20,396 $19,151
– $12,678 $106,979 $6,978
– $12,678 $106,979 $6,978
$171,018 $287,290 $287,356 $191,956
$171,018 $287,290 $287,356 $191,956
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING

ALLOCATED COSTS TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
1500 - ECONOMIC

DEVELOPMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 1500 - Economic Development
38 66
Grants Management
Mission
Responsible for identifying, securing, and administering grant funding that supports the City’s strategic priorities, public services, and capital improvement projects. The department ensures compliance with all local, state, and federal grant requirements while maximizing external funding opportunities to supplement the City’s budget.

Through collaboration with departments, community partners, and funding agencies, the department works to expand Selma’s capacity to deliver impactful programs, improve infrastructure, and enhance quality of life for residents. By promoting transparency, accountability, and strategic investment, the department aims to create a more resilient, equitable, and well-resourced community.

Services
 Identify, evaluate, and apply for local, state, and federal grant opportunities aligned with City priorities and community needs.
 Administer and manage active grant programs, ensuring compliance with all regulatory, fiscal, and reporting requirements.
 Coordinate with City departments to develop grant proposals that support infrastructure improvements, public safety, community services, and sustainability initiatives.
 Prepare and submit all required performance and financial reports to funding agencies in a timely and accurate manner.
 Provide strategic analysis and tracking of grant-funded projects to ensure alignment with budget goals and maximize return on investment.  Offer technical assistance and support to City staff and partner organizations in developing project scopes, budgets, and timelines for potential funding.  Monitor grant deadlines and maintain a centralized grant database to enhance coordination and accountability across departments.

Accomplishments for Fiscal Year 2024-2025
 Currently administering 16 active grant applications, totaling $14.03 million.  Awarded 4 grant applications, totaling $1.34 million.  Submitted 7 new grant applications totaling $3.03 million, awaiting decision of whether the application will be awarded or rejected, as May 20, 2025. 39 67
 Actively reviewing, preparing applications, or evaluating submittal criteria for 6 grant applications, totaling at least $125,000.

Objectives for Fiscal Year 2025-2026
 Enhance citywide coordination for grant identification and application to maximize funding opportunities across all departments.
 Develop a centralized grant tracking and reporting system to improve transparency, compliance, and audit readiness.
 Streamline internal processes for grant approval, budgeting, and reporting to improve efficiency and accountability.
 Increase the number and diversity of grant applications submitted to support key City initiatives, including infrastructure, public safety, and community development.
40 68
– – – $21,262
– – – $1,319
– – – $309
– – – $54
– – – $1,693
– – – $24,637
– – – $300
– – – $1,000
– – – $1,000
– – – $2,300
– – – $3,824
– – – $3,824
– – – $30,761
– – – $30,761
Expenses
1525 - GRANTS

MANAGEMENT

PERSONNEL
500.120.000 - SALARIESPART TIME
510.210.000 - FICA
510.215.000 - MEDICARE
510.230.000 -

UNEMPLOYMENT

INSURANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.300.000 - INTERNAL

CHARGE-INSURANCE

ALLOCATED COSTS TOTAL
1525 - GRANTS

MANAGEMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 1525 - Grants Management
41 69
Finance
Mission
The mission of the Finance Department is to provide 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 Fiscal Year 2024-2025
• Perform random Transient Occupancy Tax audits for multiple locations. • Completed the Fiscal Year 2023-2024 Audit.
• Continue to update finance department policies and procedures. • Begin implementation of new accounting software to improve the finance workflow.
• Continue to build the OpenGov budgeting software and prepare Fiscal Year 2025-2026 budget.

Objectives for Fiscal Year 2025-2026
 Complete the Fiscal Year 2024-2025 Audit.
 Continue to train staff and update finance department policies and procedures.  Restructure chart of accounts to GAAP standards.
 Go live with the new Tyler accounting software to improve the finance workflow.  Continue to build the OpenGov budgeting software and prepare Fiscal Year 2026-2027 budget.
42 70
$258,493 $201,697 $357,814 $455,402
$33,720 – – $0
$21,178 $38,782 $19,763 $2,500
$2,965 $1,538 – $3,000
$2,150 $3,503 $7,500 $11,335
$19,000 $15,246 $22,041 $27,926
$4,444 $3,566 $5,155 $6,591
$59,882 $28,715 – $10,800
– $14,463 $37,081 $29,419
$787 $960 $1,211 $1,186
$988 $993 $1,778 $1,137
$844 – $540 $684
$3,750 – $3,751 $4,751
$471,273 $18,913 $30,307 $38,618
$879,473 $328,376 $486,941 $593,349
$38,146 $15,106 $17,000 $7,000
$3,340 $6,721 $4,700 $5,500
– $274 – $0
$711 $3,113 – $0
$6,444 $7,331 $6,000 $6,000
$18,831 $33,345 $27,000 $27,000
– $222 – $0
$240,692 $374,739 $189,600 $167,801
$1,920 $1,545 $2,000 $250
Expenses
1600 - FINANCE-GENERAL

ACCOUNTING

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.130.000 - OVERTIME
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.120.000 - POSTAGE
600.133.000 -

MISCELLANEOUS EXPENSE
600.250.000 - SUPPLIES
630.100.000 - TELEPHONE
600.131.000 - BANK

SERVICE FEES
600.210.000 -

PUBLICATIONS
600.400.000 -

PROFESSIONAL SERVICES
600.401.900 - PEST

CONTROL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 1600 - Finance
43 71
$1,397 $1,831 $1,687 $1,500
$35,967 $35,512 $930 $1,160
– $275 $1,000 $2,200
$9,029 $4,672 $5,000 $19,500
$35,337 $37,701 $34,801 $35,000
$2,580 $1,705 $1,220 $1,500
$516 $534 $660 $700
– $2,377 – $0
– – $1,636 $860
$394,910 $527,002 $293,234 $275,971
$16,892 $26,447 $22,635 $21,680
$1,243 $1,742 – $0
$54,539 $74,813 $69,437 $82,360
$13,313 $12,819 $10,947 $10,412
$85,987 $115,821 $103,019 $114,452
$138,474 – – $0
$138,474 – – $0
– $18,758 – –
– $2,242 – –
– $21,000 – –
– $57,236 $25,627 $25,624
– $57,236 $25,627 $25,624
$1,498,844 $1,049,434 $908,821 $1,009,396
$1,498,844 $1,049,434 $908,821 $1,009,396
630.500.000 - ALARM
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING
630.200.000 - GAS &

ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER
600.201.000 - BAD DEBT
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.250.000 - EQUIPMENTSOFTWARE

CAPITAL EXPENDITURES
TOTAL

DEBT SERVICE
700.410.000 - LEASE

PRINCIPAL
750.410.000 - LEASE

INTEREST

DEBT SERVICE TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
1600 - FINANCE-GENERAL

ACCOUNTING TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 1600 - Finance
44 72
City Clerk
Mission
The City Clerk’s Office is The City Clerk’s Office is committed to delivering high-quality service with professionalism, pride, and dedication to the public, City staff, and City Council. Through personalized assistance and the effective use of information technology, the office strives to ensure timely, transparent, and accessible responses to all inquiries and requests for public records and information.

Services
 Prepare and deliver all agendas and packets, ensuring legal requirements are met.
 Strive to improve citizens’ access to local government by providing accurate and timely information through production and diligent care of the City’s official records.
 Provide the requested documents to City staff and general public in a timely manner.
 Coordination of elections, public records request processing, records management, and the legislative process are all key processes handled by the City Clerk’s Office.

Objectives for Fiscal Year 2025-2026
 Continue to respond to the diverse legislative needs of the City Council, staff, and the community in a timely and effective manner.
 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.
 Significantly increase the use of social media and other forms of communication with the aim of increasing public information and engagement. 45 73
$146,360 $131,601 $97,446 $84,466
$7,791 $16,839 $6,500 $0
$214 – – $0
$1,425 $1,590 $1,500 $0
$3,300 $2,550 $2,100 $2,100
$9,818 $9,476 $6,005 $5,237
$2,296 $2,216 $1,405 $1,225
$27,890 $12,911 – $0
– $3,120 $4,835 $18,786
$561 $454 $296 $266
$496 $584 $485 $212
$258,689 $17,957 $14,760 $12,924
$458,841 $199,298 $135,332 $125,216
$490 $69 $100 $150
$256 $611 $5,000 $5,000
$4,777 $7,352 $5,000 $5,000
$428 $705 $35,000 $5,000
$7,687 $18,611 $25,000 $25,000
– $500 $500 $5,782
$53 $572 $350 $485
– $287 $1,500 $1,250
– – $1,000 $1,200
$13,690 $28,708 $73,450 $48,867
Expenses
1700 - CITY CLERK

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.000 - OVERTIME
500.130.400 - OVERTIMECALL BACK
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.120.000 - POSTAGE
600.250.000 - SUPPLIES
600.210.000 -

PUBLICATIONS
600.215.000 -

PROMOTIONAL PUB ED
600.400.000 -

PROFESSIONAL SERVICES
600.470.000 - SOFTWARE

LICENSE AGREEMENTS
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 1700 - City Clerk
46 74
$7,507 $8,815 $7,545 $4,336
$622 $581 – $0
$27,858 $26,780 $18,993 $15,192
$6,656 $4,683 $2,863 $2,082
$42,643 $40,860 $29,401 $21,610
– $25,244 $13,929 $13,928
– $25,244 $13,929 $13,928
$515,174 $294,109 $252,112 $209,621
$515,174 $294,109 $252,112 $209,621
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING

ALLOCATED COSTS TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
1700 - CITY CLERK TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 1700 - City Clerk
47 75
Police Support
Mission
The mission of the Selma Police Department is to enhance the quality of life for the community by providing professional policing services.
 Actively engage to build strong community partnerships.  Provide professional employee mentorship and development.  Strive to achieve a culture of Proactive Policing.

Services
 Support Police Field Operations
 Investigations
 School Resource Officers
 Problem Oriented Policing Task Force
 Records Management
 Crime Analysis
 Adult Compliance Team (Parole/Probation Compliance)
 Property and Evidence
 Sex Offender Registry Compliance (PC290)
Objectives for Fiscal Year 2025-2026
 Reduce gun violence through coordinated investigations.  Deploy resources in the most efficient and effective manner.  Prevent and solve crime and prosecute offenders.
 School Safety
 Reduce Violent Crime
 Prioritize Fentanyl related crimes.
 Implement Explorer Program
 Implement Chaplaincy Program
 Enhance Employee Wellness
48 76
$726,869 $541,841 $1,151,785 $782,760
– $38 – $0
$328 $639 $1,500 $1,000
$112 $211 $1,400 $2,500
$26,641 $48,881 $139,071 $20,679
– $1,611 – $0
$1,000 $650 $2,000 $2,000
$20,792 $9,497 $34,130 $39,897
$53,313 $44,087 $50,000 $55,000
$340 – $1,000 $1,000
$9,002 $3,104 $2,000 $0
– – $1,000 $3,000
$1,680 $2,915 $3,000 $1,500
$11,082 $7,469 $25,000 $10,000
$29,679 $8,121 $4,000 $4,000
$8,958 $10,822 – $0
$7,188 $7,288 $8,100 $6,000
$53,523 $41,665 $76,784 $49,670
$12,518 $9,744 $17,958 $11,617
$205,248 $85,702 – $0
– $41,085 $178,166 $130,523
$2,609 $1,653 $2,531 $1,557
$2,635 $2,600 $6,193 $2,003
$7,613 $6,807 $13,400 $7,100
$2,640 $2,910 $4,080 $3,060
Expenses
2100 - POLICE SUPPORT

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.110.100 - OFFICER IN
CHARGE
500.116.000 - COURT

STANDBY
500.117.000 - COURT

APPEARANCE
500.120.000 - SALARIESPART TIME
500.130.003 - GRANT
HOURS
500.130.600 - ON CALL
500.134.000 - HOLIDAY PAY
500.130.000 - OVERTIME
500.130.002 - OVERTIMESPECIAL EVENT
500.130.100 - OVERTIMEMINIMUM STAFFING
500.130.200 - OVERTIMERANGE
500.130.300 - OVERTIMETRAINING
500.130.400 - OVERTIMECALL BACK
500.130.500 - OVERTIMEHOLD OVER
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2100 - Police Support
49 77
$1,046,979 $79,877 $141,187 $128,360
$2,230,749 $959,218 $1,864,285 $1,263,226
– – – $3,000
$2,505 $4,448 $5,000 $5,000
$26,565 $22,942 $20,000 $15,000
$166 – $1,000 $1,000
$1,403 – $2,000 $6,000
$12,387 $17,839 $17,047 $17,047
$114,819 $48,042 $40,000 $23,000
$255 $270 – $0
– $1,200 – $11,500
$272 $356 $329 $300
$240 $175 $2,000 $2,000
$4,466 $7,009 – $0
$8,319 $22,907 $25,000 $25,000
$3,617 $2,153 $8,000 $8,000
$76,250 $70,077 $2,500 $0
$38,059 $53,260 $41,382 $40,000
$1,616 $1,693 $1,500 $1,640
$516 $534 $660 $600
– – $3,816 $3,008
$291,453 $252,905 $170,234 $162,095
$37,537 $70,525 $60,360 $21,680
$5,284 $4,936 – $0
$186,701 $138,005 $217,116 $174,675
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.120.000 - POSTAGE
600.250.000 - SUPPLIES
600.300.000 - UNIFORM

EXPENSE
600.350.000 - RADIOS,
COMMUNICATION, ETC.
630.100.000 - TELEPHONE
600.400.000 -

PROFESSIONAL SERVICES
600.401.900 - PEST

CONTROL
600.470.000 - SOFTWARE

LICENSE AGREEMENTS
630.500.000 - ALARM
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.910.000 - TRAININGPOST
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.475.000 -

MAINTENANCE

AGREEMENTS
630.200.000 - GAS &

ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2100 - Police Support
50 78
$48,003 $67,409 $37,818 $44,368
$38,672 $24,003 $20,238 $24,193
$316,197 $304,878 $335,531 $264,916
– $2,240 – $0
– $2,240 – $0
– $112,056 $55,331 $55,326
– $112,056 $55,331 $55,326
$2,838,400 $1,631,298 $2,425,381 $1,745,563
$2,838,400 $1,631,298 $2,425,381 $1,745,563
620.200.000 - INTERNAL

CHARGE-BUILDING
620.100.000 - INTERNAL

CHARGE-FLEET

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2100 - POLICE SUPPORT
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2100 - Police Support
51 79
Code Enforcement
Mission
The mission of the Selma Police Department is to enhance the quality of life for our community by providing professional policing services.
 Actively engage to build strong community partnerships.  Provide professional employee mentorship and development.  Strive to achieve a culture of Proactive Policing.

Services
 Ensure Community Compliance of Ordinances to Improve Quality of Life.  Enforce Ordinances for Safety of Public Welfare.
 Identify and Address Public Nuisances through Ordinance Enforcement.  Vehicle and Weed Abatement.
 Abatement of Substandard Structures.

Objectives for Fiscal Year 2025-2026
 Public Education of Ordinances Affecting Quality of Life Issues.  Collaboration with Property Owners to Gain Compliance.  Maximum Enforcement of Nuisance Properties.
 Enhance Community Aesthetics to Achieve City Beautification.  Collaborate with Community Groups to Achieve Overall Success  Enhance Employee Wellness
80 – – – $118,888
– – – $4,000
– – – $1,200
– – – $7,372
– – – $1,724
– – – $18,159
– – – $206
– – – $298
– – – $1,700
– – – $480
– – – $9,464
– – – $163,491
– – – $500
– – – $2,000
– – – $3,000
– – – $1,500
– – – $3,000
– – – $10,000
– – – $8,672
– – – $22,103
– – – $30,775
– – – $204,266
– – – $204,266
Expenses
2125 - CODE ENFORCEMENT

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.000 - OVERTIME
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.120.000 - POSTAGE
600.250.000 - SUPPLIES
600.400.000 -

PROFESSIONAL SERVICES
610.915.000 - TRAINING &

EDUCATION

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.300.000 - INTERNAL

CHARGE-INSURANCE

ALLOCATED COSTS TOTAL
2125 - CODE

ENFORCEMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2125 - Code Enforcement
53 81
Dispatch
Mission
The mission of the Selma Police Department is to enhance the quality of life for our community by providing professional policing services.
 Actively engage to build strong community partnerships.  Provide professional employee mentorship and development.  Strive to achieve a culture of Proactive Policing.

Services
 Provide Superior Service Through Call Taking.
 Dispatch Emergency Traffic in a Timely and Efficient Manner.  Obtain Critical Information for Effective Operational Response.  Connecting Community to City Services.

Objectives for Fiscal Year 2025-2026
 Reduction in Call Times.
 Commitment to Customer Service.
 Enhance Employee Wellness
54 82
– – – $391,352
– – – $134,855
– – – $19,674
– – – $20,000
– – – $3,600
– – – $33,658
– – – $7,872
– – – $81,081
– – – $1,026
– – – $1,358
– – – $4,600
– – – $32,478
– – – $731,554
– – – $1,500
– – – $7,300
– – – $15,000
– – – $1,000
– – – $3,008
– – – $27,808
– – – $101,781
– – – $101,781
– – – $861,143
– – – $861,143
Expenses
2150 - DISPATCH

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.134.000 - HOLIDAY PAY
500.130.000 - OVERTIME
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
600.400.000 -

PROFESSIONAL SERVICES
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.300.000 - INTERNAL

CHARGE-INSURANCE

ALLOCATED COSTS TOTAL
2150 - DISPATCH TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2150 - Dispatch
55 83
Police 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 and from injury in traffic collisions.
 Continually work to improve our professional performance.

Services
 Crime reduction through proactive policing techniques.  Response to crimes in progress, and both emergency & non-emergency calls for service.
 Community outreach and engagement.
 Address quality of life issues.
 Work in partnership with mental health services.

Objectives for Fiscal Year 2025-2026
 Increase Pedestrian Safety through Targeted Traffic Enforcement.  Enhance Community Trust through Public Engagement.
 Commitment to DUI Enforcement.
 Reduce graffiti through Proactive Efforts and Community Collaboration.  Continue Seizure of Illegal Firearms by Maximizing Enforcement Efforts.  Reduce Violent Crime through Proactive Enforcement.
 Maintain Proactive Efforts to Reduce Overall Crime.
 Enhance Employee Wellness
56 84
$2,075,088 $2,844,555 $1,920,467 $1,555,556
$59 $341 $1,000 $1,000
$17,695 $23,526 – $15,000
$6,781 $10,053 – $5,000
$40,709 $118,525 – $0
$981 $2,922 – $0
$200 – – $0
$87,629 $118,026 $122,668 $80,767
$123,403 $187,777 $80,000 $80,000
$12,021 $17,478 $15,000 $15,000
$119,206 $62,839 $40,000 $40,001
$9,018 $9,994 $21,000 $20,000
$13,291 $38,295 $30,000 $30,000
$19,022 $13,570 $24,000 $10,000
$58,441 $68,944 $40,000 $35,000
$53,701 $88,923 – $0
$17,450 $21,363 $14,700 $15,100
$22,305 $120,014 – $0
$157,350 $217,201 $121,884 $99,389
$36,800 $50,797 $28,506 $23,245
$427,810 $287,476 – $0
– $177,164 $220,831 $199,385
$5,339 $7,099 $4,697 $3,164
$7,437 $13,224 $9,830 $4,008
Expenses
2200 - POLICE FIELD

OPERATIONS

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.110.100 - OFFICER IN
CHARGE
500.116.000 - COURT

STANDBY
500.117.000 - COURT

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
500.170.000 - WORKERS

COMPENSATION

INSURANCE
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2200 - Police Operations
57 85
$25,266 $30,703 $25,400 $19,800
$3,480 $4,364 $3,360 $2,220
$4,569,123 $417,301 $319,702 $250,014
$7,909,604 $4,952,472 $3,043,045 $2,503,649
$181 $202 – $0
$75,979 $61,251 $70,000 $55,000
– $200 $1,500 $1,000
– $6,459 $10,000 $6,000
$25,845 $26,039 $23,435 $23,884
$1,037 $924 $1,000 $965
$2,816 $852 – $0
$213,112 $260,835 $20,500 $38,000
$1,622 $3,939 $5,000 $5,000
$677 $1,055 $1,000 $1,000
$255 $270 – $0
$272 $356 $329 $299
$1,342 $1,300 $2,000 $1,999
$6,597 $9,199 – $0
$66 – – $0
$12,306 $31,254 $30,000 $25,000
$36 $111 $2,000 $2,000
$552 $1,985 $2,000 $1,000
$9,808 $11,486 – $0
$38,059 $53,260 $41,383 $40,607
$1,616 $1,693 $1,502 $1,640
$516 $534 $660 $558
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.120.000 - POSTAGE
600.250.000 - SUPPLIES
600.300.000 - UNIFORM

EXPENSE
600.350.000 - RADIOS,
COMMUNICATION, ETC.
630.100.000 - TELEPHONE
630.700.000 - INTERNET
600.251.000 -

INVESTIGATIVE SERVICES

EXPENSE
600.400.000 -

PROFESSIONAL SERVICES
600.400.500 - LAB

SERVICES
600.400.700 - ANIMAL

CARE COSTS
600.401.900 - PEST

CONTROL
630.500.000 - ALARM
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.910.000 - TRAININGPOST
610.910.001 - POST REIMB
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.375.000 - EQUIPMENT

REPAIRS
600.475.000 -

MAINTENANCE

AGREEMENTS
630.200.000 - GAS &

ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2200 - Police Operations
58 86
– – $3,816 $3,008
$392,694 $473,203 $216,125 $206,960
$133,256 $154,274 $132,038 $96,477
$9,013 $8,420 $9,000 $0
$414,120 $575,086 $416,175 $403,754
$48,003 $67,409 $37,818 $44,368
$301,637 $240,026 $202,375 $403,223
$906,029 $1,045,216 $797,406 $947,822
$102,829 $71,703 – $0
$60,913 $304,512 – $0
$163,742 $376,215 – $0
$1,701 $10,575 – $0
$5,394 $945 – $0
$7,094 $11,520 – $0
– $479,184 $246,628 $246,602
– $479,184 $246,628 $246,602
$9,379,163 $7,337,810 $4,303,204 $3,905,033
$9,379,163 $7,337,810 $4,303,204 $3,905,033
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING
620.100.000 - INTERNAL

CHARGE-FLEET

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.400.000 - LEASE

PURCHASE DEBT PAYMENT
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

DEBT SERVICE
700.410.000 - LEASE

PRINCIPAL
750.410.000 - LEASE

INTEREST

DEBT SERVICE TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2200 - POLICE FIELD

OPERATIONS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2200 - Police Operations
59 87
Police Administration
Mission
The mission of the Selma Police Department is to enhance the quality of life for our community by providing professional policing services.
 Actively engage to build strong community partnerships.  Provide professional employee mentorship and development.  Strive to achieve a culture of Proactive Policing.

Services
 Direct Department Operations.
 Promote community engagement by use of various forums.  Provide support services at special events for safe and orderly community events.
 Infrastructure Planning for future Law Enforcement Services.

Objectives for Fiscal Year 2025-2026
 Continued Community Engagement.
 Commitment to Superior Service for all Community Members.  Implement Youth Explorer program
 Enhance Technologies and Software to Ensure Workforce Efficiency and Effectiveness
 Continue Leadership Training and Succession Planning.  Enhance Communications to Community through Use of Various Forums.  Enhance Employee Wellness
60 88
$157,001 $233,727 $238,251 $267,057
– $20,947 – $0
– $17,045 – $0
– $129 – $0
$7,760 $200 – $6,200
$9,710 $15,855 $13,720 $15,211
$2,271 $3,762 $3,364 $3,873
$22,245 $13,203 – $0
– $12,378 $22,046 $27,616
$228 $429 $524 $524
$518 $1,052 $1,160 $668
$1,018 $1,200 – $0
$760 $720 $720 $720
$310,028 $37,421 $43,643 $50,455
$511,537 $358,069 $323,428 $372,324
$1,611 $931 – $1,500
$2,168 $1,674 $5,000 $3,000
$18,311 $8,503 – $1,000
– $350 – $1,500
$820 $2,435 – $2,000
$2,493 $2,028 $1,000 $1,000
– – $3,816 $3,008
$25,403 $15,921 $9,816 $13,008
Expenses
2300 - POLICE

ADMINISTRATION

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.130.000 - OVERTIME
500.130.400 - OVERTIMECALL BACK
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
600.215.000 -

PROMOTIONAL PUB ED
600.400.000 -

PROFESSIONAL SERVICES
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2300 - Police Administration
61 89
$5,631 $4,408 $2,882 $8,672
$622 $581 – $0
$21,911 $43,944 $46,318 $51,594
$10,667 $14,980 $8,404 $9,860
$7,735 $16,002 $13,491 $48,387
$46,565 $79,915 $71,095 $118,513
– $34,552 $16,466 $16,464
– $34,552 $16,466 $16,464
$583,505 $488,457 $420,806 $520,309
$583,505 $488,457 $420,806 $520,309

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING
620.100.000 - INTERNAL

CHARGE-FLEET

ALLOCATED COSTS TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2300 - POLICE

ADMINISTRATION TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2300 - Police Administration
62 90
Animal Services
Mission
The mission of the Selma Police Department is to enhance the quality of life for our community by providing professional policing services.
 Actively engage to build strong community partnerships.  Provide professional employee mentorship and development.  Strive to achieve a culture of Proactive Policing.

Services
 Provide Animal Control Services.
 Enforcement of Animal Ordinance Violations.
 Ensure Safety of Public related to Vicious Animals.
 Provide Superior Animals Care.
 Provide Education of Responsible Pet Ownership.

Objectives for Fiscal Year 2025-2026
 Ensure a Manageable Population for Optimal Animal Care.  Increase Enforcement of Animal Ordinance Violations.
 Continue Outreach Beyond Region to Ensure Adoptions.
 Provide Microchip and Vaccination Clinics.
 Identify and Obtain Spay & Neuter subsidized Funding for Community.  Enhance Employee Wellness.
91 – $110,125 $341,037 $382,025
– $13,147 – $0
– $25,421 – $0
– $700 $2,400 $10,700
– $7,631 $20,562 $23,686
– $1,785 $4,809 $5,540
– $831 – $0
– $6,832 $30,426 $86,690
– $280 $532 $1,329
– $314 $1,659 $784
– $6,502 $26,100 $30,410
– $173,568 $427,525 $541,164
– – $1,000 $0
– $44,536 $41,500 $25,000
– – $3,000 $7,000
– $30,675 $30,100 $35,000
– $1,146 $25,000 $20,000
– $825 – $0
– – – $1,200
– $77,182 $100,600 $88,200
– – $891 $8,672
– – – $69,899
– – – $8,064
Expenses
2400 - ANIMAL SERVICES

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.130.000 - OVERTIME
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.250.050 - SUPPLIESANIMAL SERVICES
600.215.000 -

PROMOTIONAL PUB ED
600.400.050 - PROF SERVANIMAL SERVICES
600.400.700 - ANIMAL

CARE COSTS
600.401.900 - PEST

CONTROL
630.300.000 - WATER

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.100.000 - INTERNAL

CHARGE-FLEET
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2400 - Animal Services
64 92
– – $891 $86,635
– $72,470 – $0
– $72,470 – $0
– $27,736 – $0
– $27,736 – $0
– $350,955 $529,016 $715,999
– $350,955 $529,016 $715,999

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

DEBT SERVICE
700.410.000 - LEASE

PRINCIPAL

DEBT SERVICE TOTAL
2400 - ANIMAL SERVICES
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2400 - Animal Services
65 93
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
 All Risk Fire Protection
 ALS Ambulance Transport Services
 Fire Protection and Public Education
Accomplishments for Fiscal Year 2024-2025
 Adopted Selma Exclusive Operating Area for Ambulance Services  Hired two Battalion Chiefs to achieve full staffing of Command Team  Implemented New Scheduling Software - Vector Scheduling  Implemented New Fire Reporting Software - ImageTrend
 Completed multiple recruitments for all ranks
 Updated Selma Kingsburg Auto Aid Agreement for Fire Protection Objectives for Fiscal Year 2025-2026
 Continue to establish succession planning.
 Relocate EMS Staff to New Fire Station Campus.
 Complete the design phase for the new fire station.
 Develop and update operational policies and procedures. 66 94
$121,631 $93,414 $95,775 $64,987
$13,098 $8,513 $16,660 $0
$9 $346 – $500
$185 $11,570 $500 $0
$1,469 $2,292 $4,940 $1,775
$8,310 $7,369 $6,972 $3,701
$1,943 $1,723 $1,632 $943
$17,822 $8,514 – $0
– $3,804 $7,060 $5,905
$302 $325 $309 $162
$432 $287 $564 $163
$750 $316 $500 $0
$940 $865 $750 $375
$290,948 $15,606 $16,644 $11,186
$457,838 $154,942 $152,306 $89,697
– – $2,000 $1,000
$224 $110 $150 $150
$988 $2,004 $2,500 $2,500
$2,850 $2,684 $3,700 $1,500
$9,488 $14,860 $11,400 $15,000
$21,588 $16 $37,500 $37,500
$120 $195 $130 $500
$18,636 $37,327 $39,500 $43,500
$540 $702 $646 $650
$10,773 $11,490 $5,000 $2,500
Expenses
2500 - FIRE

ADMINISTRATION

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.130.000 - OVERTIME
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.120.000 - POSTAGE
600.250.000 - SUPPLIES
600.300.000 - UNIFORM

EXPENSE
630.100.000 - TELEPHONE
600.400.000 -

PROFESSIONAL SERVICES
600.401.900 - PEST

CONTROL
600.402.000 -

DISPATCHING SERVICES
630.500.000 - ALARM
610.900.000 -

MEMBERSHIP, DUES &
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2500 - Fire Administration
67 95
– – – $2,500
$658 – $1,000 $500
– $1,521 $4,000 $3,000
$600 – – $0
$8,003 $7,757 $7,435 $7,500
$1,100 $913 $864 $950
$258 $267 $330 $350
– – $1,636 $1,719
$75,827 $79,844 $117,791 $121,319
$11,261 $8,815 $7,545 $8,672
$622 $581 – $0
$21,513 $17,338 $19,768 $11,779
$38,347 $29,343 $30,843 $30,334
$7,735 $8,001 $6,746 $24,193
$79,478 $64,078 $64,902 $74,978
$53,121 $54,656 $59,533 $59,533
$53,121 $54,656 $59,533 $59,533
-$10,933 – – $0
$10,933 – – $0
$6,412 $4,877 – $0
$6,412 $4,877 – $0
– $23,978 $15,722 $15,721
– $23,978 $15,722 $15,721
$672,675 $382,376 $410,254 $361,248
$672,675 $382,376 $410,254 $361,248

SUBSCRIPTIONS
610.915.000 - TRAINING &

EDUCATION
610.917.000 - MEDIC

CERTIFICATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.475.000 -

MAINTENANCE

AGREEMENTS
630.200.000 - GAS &

ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING
620.100.000 - INTERNAL

CHARGE-FLEET

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.400.000 - LEASE

PURCHASE DEBT PAYMENT

CAPITAL EXPENDITURES
TOTAL

DEBT SERVICE
700.350.000 - PRINCIPAL
700.300.000 - INTEREST
700.401.000 - INTEREST
2016 FIRE TRUCK LS

DEBT SERVICE TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2500 - FIRE

ADMINISTRATION TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2500 - Fire Administration
68 96
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
 All Hazard Fire Protection
 ALS Engine Response
 Public Education
 Business Inspection
Accomplishments for Fiscal Year 2024-2025
 Purchased and onboarded a new SCBA Compressor with AFG Grant Funds.  Responded to multiple California Master Mutual Aid Incidents.  Conducted inter-agency live burns.
 Provided training opportunities to department members.

Objectives for Fiscal Year 2025-2026
 Continue with training opportunities.
 Strive to meet response time standards.
 Continuing response to wildland incidents.
 Enhance auto-aid agreements with partner agencies.

Performance Measures FY 2024-2025
Estimated Actuals
FY 2025-2026
Target
Training Hours 240 per firefighter 240 per firefighter minimum Incident Response 2720 2832
Wildland Responses 9 As Needed
Multi-Agency Training 10 12
69 97
$1,436,411 $1,572,763 $1,757,472 $1,425,430
$820 $3,666 – $0
$116,677 $129,547 $153,633 $193,953
$202,042 $465,277 $200,000 $300,000
$134,727 $17,438 $9,795 $6,000
$9,769 $17,594 $26,000 $10,000
$2,540 $2,964 – $0
$60,605 $92,407 $153,633 $157,587
$61,320 $63,555 $65,000 $0
$14,525 $15,963 $18,150 $16,425
$28,036 $29,749 – $0
$121,722 $142,728 $118,179 $107,451
$28,830 $33,772 $27,688 $25,228
$267,414 $152,021 – $0
– $77,751 $187,098 $197,563
$5,093 $5,846 $6,287 $5,179
$5,845 $8,479 $9,548 $4,350
$15,582 $16,917 $16,000 $15,000
$1,740 $2,070 $2,160 $900
$2,000 $1,000 – $0
$2,677,284 $273,130 $304,939 $259,086
$5,192,982 $3,124,637 $3,055,582 $2,724,152
– – $250 $500
$133 $110 $150 $150
Expenses
2525 - FIRE OPERATIONS

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.110.100 - OFFICER IN
CHARGE
500.134.000 - HOLIDAY PAY
500.130.000 - OVERTIME
500.130.002 - OVERTIMESPECIAL EVENT
500.130.300 - OVERTIMETRAINING
500.130.400 - OVERTIMECALL BACK
500.110.200 - FLSA
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
500.170.000 - WORKERS

COMPENSATION

INSURANCE
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
510.238.000 - PHYS FIT

REIMBURSEMENT
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.120.000 - POSTAGE
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2525 - Fire Operations
70 98
$16,835 $13,023 $12,000 $12,000
– $399 – $1,500
$2,637 $8,425 $8,000 $8,000
$12,425 $6,876 $25,000 $9,500
$552 $639 $552 $0
$1,931 $1,764 $2,500 $2,000
– – $55,443 $55,000
– – – $500
$5,777 $2,165 – $0
– $990 $5,125 $1,000
$2,165 $159 – $0
$698 $1,183 $2,000 $2,000
$1,767 $1,938 $3,000 $3,000
$632 $6,427 $11,500 $7,000
$4,018 $8,436 $12,000 $12,000
$2,964 $3,000 $3,000 $5,000
$39,308 $42,964 $40,128 $40,000
$2,440 $2,499 $2,188 $2,350
$1,032 $1,067 $1,319 $1,120
– – $1,636 $1,719
$95,314 $102,064 $185,791 $164,339
$65,690 $66,118 $56,588 $39,024
$5,905 $5,517 – $0
$314,947 $241,398 $324,734 $355,223
$79,459 $61,139 $63,921 $49,123
600.250.000 - SUPPLIES
600.300.000 - UNIFORM

EXPENSE
600.350.000 - RADIOS,
COMMUNICATION, ETC.
600.400.000 -

PROFESSIONAL SERVICES
600.401.900 - PEST

CONTROL
600.425.000 - LINEN

SERVICES
600.457.000 - AUTO

SERVICE-REPAIRS
600.458.000 - AUTO

SERVICE-TOWING
610.922.000 - STRIKE TEAM
TRAVEL
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.915.000 - TRAINING &

EDUCATION
610.917.000 - MEDIC

CERTIFICATION
600.375.000 - EQUIPMENT

REPAIRS
600.475.000 -

MAINTENANCE

AGREEMENTS
600.476.000 - MAINT TURN
OUT
600.477.000 - MAINT SCBA's
630.200.000 - GAS &

ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2525 - Fire Operations
71 99
$85,077 $64,007 $53,967 $16,129
$551,078 $438,179 $499,210 $459,499
– – – $50,000
– – – $1
– – – $50,001
– $242,332 $141,347 $141,333
– $242,332 $141,347 $141,333
$5,839,374 $3,907,212 $3,881,929 $3,539,324
$5,839,374 $3,907,212 $3,881,929 $3,539,324
620.100.000 - INTERNAL

CHARGE-FLEET

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.100.000 -

IMPROVEMENTS
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2525 - FIRE OPERATIONS
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2525 - Fire Operations
72 100
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 Inspections
 Plans Review
 Public Education
 Fire Investigation
Accomplishments for Fiscal Year 2024-2025
 Completed State-mandated inspections.
 Completed inspections on all businesses.
 Implemented Digital Plans Review Process
Objectives for Fiscal Year 2025-2026
 Continue with F.I.S.E. program.
 Complete state-mandated inspections.
 Inspect all local businesses.
 Develop Fire Investigation Standard and Policy
Performance Measures FY 2024-2025
Estimated Actuals
FY 2025-2026
Target
Company Inspections 580 580
F.I.S.E. Presentations 6 8
101
$122,037 $121,872 $112,018 $132,325
$8,001 $2,156 $2,300 $0
$82,199 $35,183 – $0
– $1,150 – $0
$2,100 $2,100 $2,100 $2,100
$10,104 $9,146 $6,751 $8,205
$3,056 $2,301 $1,579 $1,919
$25,331 $12,815 – $0
– $6,350 $12,700 $20,874
$308 $358 $379 $379
$678 $635 $545 $331
$1,000 $1,167 $1,000 $1,000
$720 $720 $720 $720
$215,316 $21,112 $21,873 $26,664
$470,849 $217,064 $161,965 $194,517
$1,781 $3,354 $6,800 $708
– $132 $5,000 $1,000
$3,466 $396 – $0
– – $3,466 $4,100
$120 $195 $130 $0
$540 $702 $644 $607
$75 $3,466 $4,868 $500
$2,587 $2,399 $3,000 $3,000
$8,003 $7,757 $7,435 $7,008
Expenses
2550 - FIRE PREVENTION

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.000 - OVERTIME
500.130.002 - OVERTIMESPECIAL EVENT
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
600.215.000 -

PROMOTIONAL PUB ED
600.400.000 -

PROFESSIONAL SERVICES
600.401.200 - SOFTWARE

LICENSE AGREEMENT
600.401.900 - PEST

CONTROL
630.500.000 - ALARM
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.915.000 - TRAINING &

EDUCATION
630.200.000 - GAS &

ELECTRIC
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2550 - Fire Prevention
74 102
$969 $913 $864 $920
$258 $267 $330 $279
– – $1,636 $1,719
$17,800 $19,580 $34,173 $19,841
$3,754 $8,815 $7,545 $4,336
$311 $290 – $0
$22,491 $24,733 $23,426 $29,733
$38,347 $29,343 $30,843 $30,334
$15,468 $8,001 $6,746 $8,064
$80,371 $71,182 $68,560 $72,467
– – $5,000 $0
– – $5,000 $0
– $20,811 $11,322 $11,321
– $20,811 $11,322 $11,321
$569,021 $328,637 $281,020 $298,146
$569,021 $328,637 $281,020 $298,146
630.300.000 - WATER
630.400.000 - SEWER
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING
620.100.000 - INTERNAL

CHARGE-FLEET

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.250.000 - EQUIPMENTSOFTWARE

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2550 - FIRE PREVENTION
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 2550 - Fire Prevention
75 103
Planning
Mission
Dedicated to overseeing and guiding the City’s development and growth through the implementation of the General Plan and Zoning Code. The department strives to ensure that all planning activities comply with the California Environmental Quality Act and other planning and land use laws related to housing and development. By fostering sustainable and balanced growth, the department aims to enhance the quality of life for all residents, protect the environment, and meet the future needs of the community.

Through proactive planning, community engagement, and regulatory compliance, the goal is to create a vibrant, livable, and inclusive Selma for generations to come.

Services
 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.  Provide GIS services and analysis to allow for a comprehensive review of relevant data and information in the decision-making process for both staff and Council.

Accomplishments for Fiscal Year 2024-2025
 Accepted 35 planning applications for processing, as of May 19, 2024.  Approved 11 planning applications that will allow for construction, as of May 19, 2024.
 Completed the preparation of the 2024-2032 Housing Element in collaboration with Fresno COG as well as completed the rezoning of 28 properties to accommodate the City’s Regional Housing Needs Allocation (RHNA)  Completed the Comprehensive Zoning Code Update
 Approved the Amberwood Development Agreement that outlines the development requirements for the project over a 20-year period and incorporates the construction of infrastructure in a timely manner for the community. 76 104
Objectives for Fiscal Year 2025-2026
 Continue and improve on the implementation of the OpenGov system, and continually enhance opportunities to serve the community in efficient and customer-focused ways.
 Promote better 2-way communication between staff and the public.  Provide quick turnaround times for all applications issued by the Planning Development.
 Implement digital plan check through BlueBeam for redlining plans to facilitate better conveyance of comments by departments.
 Create individual planning application types in OpenGov to simplify the application process for residents.
 Improve and strengthen GIS capabilities by utilizing ArcGIS Online through ESRI. This includes providing more web-based mapping applications that convey information related to planning activities, zoning requirements, and projects in process.
 Continue to improve the Preliminary Development Review process to facilitate transparency of requirements to potential applicants at the earliest phase of the entitlement process to aid in their due diligence for project feasibility. 77 105
$106,300 $199,272 $272,248 $386,195
– $4,856 $4,000 $2,800
$4,005 – – $2,000
$1,138 $375 $2,250 $5,550
$7,042 $11,699 $16,285 $23,486
$1,647 $2,736 $3,867 $5,588
$14,461 $7,282 – $0
– $19,947 $40,280 $70,555
$166 $396 $496 $762
$377 $766 $1,334 $964
$600 $601 $495 $495
$3,300 $2,004 $1,651 $1,651
$232,556 $14,996 $20,985 $30,670
$371,591 $264,931 $363,891 $530,716
– $24 – $100
– $358 $350 $350
– $457 $382 $500
$1,586 $1,663 $1,200 $2,300
$592,772 $205,374 $50,000 $20,000
$6,917 $36,042 $36,600 $1,950
$190 $4,447 $9,700 $833
– – $818 $1,719
$601,464 $248,366 $99,050 $27,752
Expenses
3100 - PLANNING

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.000 - OVERTIME
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.250.000 - SUPPLIES
630.100.000 - TELEPHONE
600.210.000 -

PUBLICATIONS
600.400.000 -

PROFESSIONAL SERVICES
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 3100 - Planning
78 106
$8,446 $8,815 $8,436 $17,344
$466 $436 – $0
$20,538 $59,693 $52,154 $69,966
$6,654 $6,501 $5,725 $6,247
$7,735 $16,002 $13,491 $8,064
$43,838 $91,447 $79,806 $101,621
$159,600 $7,678 $19,000 $45,000
$159,600 $7,678 $19,000 $45,000
– $37,815 $12,598 $12,597
– $37,815 $12,598 $12,597
$1,176,494 $650,237 $574,345 $717,686
$1,176,494 $650,237 $574,345 $717,686
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING
620.100.000 - INTERNAL

CHARGE-FLEET

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.250.000 - EQUIPMENTSOFTWARE

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
3100 - PLANNING TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 3100 - Planning
79 107
Building
Mission
Dedicated to providing efficient, transparent, and professional services to the community by facilitating safe and sustainable construction through the administration of the California Building Code (CBC) and related health and safety regulations. The department is committed to fostering a cooperative environment that supports development while ensuring the safety and well-being of residents and the integrity of the built environment. Through innovation, education, and responsiveness, the goal is to enhance the quality of life in Selma by promoting responsible building practices and compliance with all applicable codes and standards.

Services
 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.  Support Code Enforcement activities by conducting inspections and issuing notices, as needed.
 Meeting with residents to guide proposed construction in compliance with applicable rules and regulations.

Accomplishments for Fiscal Year 2024-2025
 Accepted 607 building permit applications for processing, as of May 19, 2025.  Issued 569 building permits for construction, as of May 19, 2025.  Finalized 421 building permits, as of May 19, 2025.
 Conducted 2,498 inspections, as of May 19, 2025.
 Implemented BlueBeam for digital plan check and markups to facilitate comment review by applicants in a more comprehensive manner
Objectives for Fiscal Year 2025-2026
 Continue and improve on the implementation of the OpenGov system, and continually enhance opportunities to serve the community in efficient and customer-focused ways.
 Provide quick turnaround times for all permits issued by the Building Development.
80 108
 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. 81 109
$244,176 $178,078 $161,506 $181,484
$16,850 $1,416 – $0
$7,360 $3,313 $4,700 $3,400
$107 – – $0
$1,907 $13,105 – $1,000
– $775 $3,500 $3,500
$15,920 $12,792 $9,449 $10,819
$3,723 $2,992 $2,270 $2,628
$56,840 $29,554 – $0
– $5,720 $14,789 $17,943
$848 $660 $499 $499
$842 $806 $783 $453
$1,920 $998 $250 $250
$1,560 $1,380 $1,230 $1,230
$800 $2,033 $1,701 $1,701
$496,288 $15,666 $12,317 $14,423
$849,141 $269,288 $212,994 $239,330
– $48 – $0
$1,713 $607 – $0
$3,467 $744 $750 $0
$247 – – $0
$2,091 $1,020 $930 $939
$151,088 $135,173 $80,000 $80,000
$3,350 $2,100 $2,000 $2,000
Expenses
3200 - BUILDING

INSPECTION

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.130.000 - OVERTIME
500.130.400 - OVERTIMECALL BACK
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.120.000 - POSTAGE
600.250.000 - SUPPLIES
600.300.000 - UNIFORM

EXPENSE
630.100.000 - TELEPHONE
600.400.000 -

PROFESSIONAL SERVICES
600.401.200 - SOFTWARE

LICENSE AGREEMENT
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 3200 - Building Inspection
82 110
– $975 $500 $1,500
– – $1,500 $3,500
– $2,044 $3,500 $833
– – $1,636 $860
– $3 – $0
$161,957 $142,712 $90,816 $89,632
$15,953 $17,632 $13,309 $17,344
$777 $726 – $0
$52,274 $42,781 $30,569 $38,006
$11,096 $7,456 $3,649 $4,165
$30,937 $24,003 $20,238 $24,193
$111,037 $92,598 $67,764 $83,708
– $45,408 $27,348 $27,345
– $45,408 $27,348 $27,345
$1,122,135 $550,007 $398,922 $440,015
$1,122,135 $550,007 $398,922 $440,015
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.600.000 - LEASE

PAYMENTS
600.720.000 - TAXESASSESSMENT CHARGE

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING
620.100.000 - INTERNAL

CHARGE-FLEET

ALLOCATED COSTS TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
3200 - BUILDING

INSPECTION TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 3200 - Building Inspection
83 111
Recreation
Mission
The mission of the Recreation 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 rentals of City Facilities, Parks, Pioneer Village, Ball Fields, and Picnic Shelter Rentals.
 Oversees the Special Events application process.
 Coordinates City Sponsored Events and assists with Legacy Events.  Acts as staff liaison for the Recreation Commission and the Pioneer Village Commission.

Objectives for Fiscal Year 2025-2026
 Secure funding for Shafer Park Lights
 Create a Community Event Sponsorship Packet
 Grow our programs and community events
Performance
Measure
FY 2024-2025
Estimated Actuals
FY 2025-2026
Target
Pioneer Village Rentals 33 40
Picnic Shelter Rentals 71 80
Ball Field Rentals 5 10
84 112
$44,683 $77,126 $90,114 $90,875
– – $400 $6,328
$272 $1,040 $1,776 $1,000
– $21 – $75
$21,843 $1,099 – $0
– $800 $1,767 $567
– $2,889 – $0
$4,129 $5,238 $5,412 $5,984
$965 $1,225 $1,266 $1,400
$5,363 $6,413 – $0
– $277 $5,578 $24,398
$123 $399 $386 $112
$160 $212 $437 $242
$310 $291 $249 $459
$225 – – $0
$63,838 $6,198 $6,839 $7,179
$141,911 $103,227 $114,224 $138,619
– $43 – $500
– $348 $500 $600
$1,174 $3,731 $1,000 $0
– $748 $1,000 $1,000
– – – $650
– $4,794 $3,500 $3,500
$35,401 $53,230 $42,142 $31,000
Expenses
4100 - RECREATION

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.130.000 - OVERTIME
500.130.400 - OVERTIMECALL BACK
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
500.170.000 - WORKERS

COMPENSATION

INSURANCE
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.120.000 - POSTAGE
600.250.000 - SUPPLIES
600.300.000 - UNIFORM

EXPENSE
630.100.000 - TELEPHONE
600.211.000 - MARKETING
& OUTREACH
600.400.000 -

PROFESSIONAL SERVICES
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 4100 - Recreation
85 113
$300 $300 $300 $0
$1,685 $2,209 $2,036 $1,853
$150 $670 $325 $450
– $62 $500 $500
$3,053 $4,046 $3,500 $7,350
$90,603 $140,228 $132,623 $98,186
$8,930 $8,691 $7,992 $8,420
$516 $534 $660 $558
– – $818 $860
$1,888 $33,361 $43,000 $45,000
– $1,718 $5,000 $5,000
$143,699 $254,712 $244,896 $205,427
$17,924 $4,408 $7,336 $13,008
$171 $160 – $0
$7,149 $7,035 $16,965 $18,423
$76,594 $88,306 $107,234 $79,947
$7,735 $40,004 $33,729 $32,258
$109,573 $139,913 $165,264 $143,636
– – $50,000 $0
– – $12,000 $0
– – – $5,040
– – $62,000 $5,040
– $73,034 $78,066 $152,465
– $73,034 $78,066 $152,465
$395,183 $570,886 $664,450 $645,187
$395,183 $570,886 $664,450 $645,187
600.401.900 - PEST

CONTROL
630.500.000 - ALARM
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING
630.200.000 - GAS &

ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER
600.600.000 - LEASE

PAYMENTS
656.905.000 - SPECIAL

EVENT EXPENSE
656.910.000 - PROGRAM

EXPENSE

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING
620.100.000 - INTERNAL

CHARGE-FLEET

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.100.000 -

IMPROVEMENTS
700.200.000 - EQUIPMENT
700.250.000 - EQUIPMENTSOFTWARE

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
4100 - RECREATION TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 4100 - Recreation
86 114
Senior Citizens
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.  Host Zumba classes once a week.
 Food Giveaway Program held on the 4th Tuesday of the month.  Continue working with local service groups for the annual Thanksgiving Luncheon.
 Host an annual Senior Resource Fair
Objectives for Fiscal Year 2025-2026
 Continue bi-monthly senior trips.
 Attend more events at the Selma Arts Center.
 Implement new classes/activities for Senior Citizens.  Plan/host a Senior Prom
Performance
Measure
FY 2024-2025
Estimated Actuals
FY 2025-2026
Target
Senior Trips 5 6
Bingo Daily 70 80
Increase daily attendance 45 55
87 115
$22,515 $30,966 $49,527 $54,068
– $591 – $1,300
– $85 – $75
– $2,920 – $0
– $150 $810 $810
– $1,070 – $0
$1,410 $2,163 $2,967 $3,345
$330 $506 $694 $783
$2,435 $3,005 – $0
– $500 $5,055 $4,399
$71 $152 $216 $213
$57 $86 $240 $135
$150 $200 $324 $402
$83 – – $0
$37,823 $2,363 $3,765 $4,295
$64,874 $44,758 $63,598 $69,825
$12 $24 – $0
$201 $122 $1,500 $1,500
$446 $433 $437 $393
$435 – – $0
$389 $356 – $0
$1,032 $1,352 $1,246 $1,099
$12,335 $1,167 $1,355 $8,449
$2,239 $2,064 $1,996 $2,101
$743 $768 $949 $802
Expenses
4200 - SENIOR CITIZENS

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.000 - OVERTIME
500.130.400 - OVERTIMECALL BACK
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
500.170.000 - WORKERS

COMPENSATION

INSURANCE
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.120.000 - POSTAGE
600.250.000 - SUPPLIES
630.100.000 - TELEPHONE
600.400.000 -

PROFESSIONAL SERVICES
600.401.900 - PEST

CONTROL
630.500.000 - ALARM
630.200.000 - GAS &

ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 4200 - Senior Citizens
88 116
– – $818 $860
$15,798 $12,920 $13,000 $10,798
– – – $10,260
$33,629 $19,207 $21,301 $36,262
$4,129 $4,408 $5,555 $4,336
$684 $639 – $0
$3,830 $8,226 $9,348 $9,972
$23,818 $27,237 $32,979 $53,426
$32,461 $40,510 $47,882 $67,734
$16,941 – – $0
$16,941 – – $0
– $5,545 $2,069 $2,069
– $5,545 $2,069 $2,069
$147,905 $110,020 $134,850 $175,890
$147,905 $110,020 $134,850 $175,890
600.600.000 - LEASE

PAYMENTS
656.900.000 - SENIOR
TRIPS
656.900.001 - SENIOR

PROGRAM

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
4200 - SENIOR CITIZENS
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 4200 - Senior Citizens
89 117
Cultural Arts
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 with Recreation and Community Services on various city events.  Collaborate yearly with Selma Unified to host a variety of their sponsored performances.

Accomplishments for Fiscal Year 2024-2025
 Had various sold-out performances for main stage and teen productions  Produced three main stage productions, one teen production and two CKP youth productions.
 Hosted a Summer Art Gallery
 Collaborated with the Selma Recreation and Community Service Department on city events.
 Host the SACA’s Award Gala.
 Hosted a free Holiday Arts and Craft events in the Theater  Hosted the first annual Selma Arts and Culture Fest
 Produces various concerts and musical fundraisers.
 Took Sac Teen & CKP youth to see and Juliet in San Francisco.  Held CVTC Graduations and various Selma Workshops/Presentations Objectives for Fiscal Year 2025-2026
 Secure the Selma Arts Council sponsorships of 4 major productions, as well as host a variety of fundraisers.
90 118
 Host free community events in the theater.
 Host major productions, SACTeen productions and CKP youth productions.  Host a Summer and Winter Art Gallery
 Collaborated with the Selma Recreation and Community Service Department on city events.
 Host a Season Announcement Fundraiser
 Host the second annual Arts and Culture Fest
 Secure more hours for employee assistance
 Update lighting system
 Update basement and storage functionality
 Apply to various arts and culture grants
 Take CKP youth participants to see Beetlejuice at the Fresno Saroyan  Take SACTeen participants to see a professional musical production outside the Fresno Valley
Performance Measure
FY 2024-2025
Estimated Actuals
FY 2025-2026
Target
Large Productions 4 5
Cool Kids Productions 2 2
Free Community Events 4 4
Theater Workshops 0 2
Event Fundraisers 6 7
91 119
$51,724 $50,658 $53,271 $17,841
$32,579 $29,678 $16,384 $2,863
$2,995 $2,490 $1,869 $1,800
$749 $1,251 $1,438 $1,400
$600 $600 $978 $378
– $1,926 – $0
$5,438 $5,080 $4,319 $1,284
$1,272 $1,188 $1,010 $301
$12,095 $6,322 – $0
– $3,743 $8,762 $3,382
$167 $185 $186 $48
$223 $209 $269 $52
$320 $288 $310 $270
$150 – – $0
$86,561 $5,700 $4,193 $1,421
$194,874 $109,317 $92,989 $31,040
$9,036 $18,944 $20,000 $21,100
$4,874 – – $1,500
– $1,524 $1,500 $1,500
– – $10,181 $0
– – $818 $860
$13,910 $20,468 $32,499 $24,960
$202 $189 – $0
Expenses
4300 - CULTURAL ARTS

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.130.000 - OVERTIME
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
500.170.000 - WORKERS

COMPENSATION

INSURANCE
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
600.400.000 -

PROFESSIONAL SERVICES
610.920.000 - TRAVEL,

CONFERENCE & MEETING
630.200.000 - GAS &

ELECTRIC
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 4300 - Cultural Arts
92 120
$11,562 $9,086 $10,383 $3,607
– – $35,046 $0
$11,764 $9,275 $45,429 $3,607
– $31,461 – $30,000
– $31,461 – $30,000
– $10,793 $4,735 $4,735
– $10,793 $4,735 $4,735
$220,548 $181,314 $175,652 $94,342
$220,548 $181,314 $175,652 $94,342
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
4300 - CULTURAL ARTS
TOTAL

Services
 Provide a daily (Monday – Friday) lunch for seniors 60 & older.  Organize volunteers for the Nick Medina Senior Center  Provides snacks for food insecure senior citizens.

Objectives for Fiscal Year 2025-2026
 Secure funding through Fresno-Madera Area Agency on Aging (FMAAA).  Secure additional funding from Kaiser Permanente.
 Continue to provide the senior meal program Monday – Friday.  Increase the daily meal program participation.

Performance Measure FY 2024-2025
Estimated Actuals
FY 2025-2026
Target
Daily Lunch Average 35 45
Commodities (Households
Served) 100 125
Volunteers for the Meal
Program 8 12
122
$45,574 $45,276 $46,253 $47,178
– $6,357 $15,680 $16,170
$448 $1,534 – $1,500
$234 $987 – $200
– – $315 $315
– $1,605 – $0
$2,873 $3,298 $3,822 $3,909
$672 $771 $894 $915
$5,546 $3,468 – $0
– $1,064 $3,894 $4,618
$162 $178 $178 $173
$117 $134 $309 $158
$297 $270 $288 $405
$125 – – $0
$76,531 $3,504 $3,617 $3,732
$132,579 $68,447 $75,250 $79,273
$1,416 $730 $1,500 $7,000
$173 $238 $233 $213
$151 $139 $151 $0
$401 $526 $485 $427
$8 $558 $600 $0
$4,797 $454 $5,253 $3,616
$871 $803 $776 $817
$289 $299 $370 $312
$15,804 $43,347 $38,000 $40,000
Expenses
4500 - SENIOR CENTERNUTRITION

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.130.000 - OVERTIME
500.130.400 - OVERTIMECALL BACK
500.150.000 - DEFERRED

COMPENSATION
500.170.000 - WORKERS

COMPENSATION

INSURANCE
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
630.100.000 - TELEPHONE
600.401.900 - PEST

CONTROL
630.500.000 - ALARM
610.915.000 - TRAINING &

EDUCATION
630.200.000 - GAS &

ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER
656.895.000 - SENIOR
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 4500 - Senior Center-Nutrition
95 123
$23,911 $47,094 $47,368 $52,385
$7,384 $7,943 $9,015 $11,700
$8,115 $9,235 $16,277 $23,582
$15,499 $17,178 $25,292 $35,282
– $33,066 $4,191 $4,190
– $33,066 $4,191 $4,190
$171,988 $165,785 $152,101 $171,130
$171,988 $165,785 $152,101 $171,130
MEALS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING

ALLOCATED COSTS TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
4500 - SENIOR CENTERNUTRITION TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 4500 - Senior Center-Nutrition
96 124
Recreation-Sports
Mission
To provide high-quality sports programs for youth and adult participants.

Services
 Organize and implement the City’s T-ball program.
 Organize and implement Co-Ed NFL Flag Football
 Organize and implement the City’s Adult Co-Ed Softball League.  Assist the Private Youth Sports Leagues.
 Assist with Private Adult Softball Leagues.
 Provide sport field rentals and preparation.

Objectives for Fiscal Year 2025-2026
 Establish an Adult Kickball League.
 Establish a SPARCS Club Program
 Implement exercise classes for adults.
 Grow our existing sport programs
Performance Measure FY 2024-2025
Estimated Actuals
FY 2025-2026
Target
T-Ball Registrations 121 125
Co-Ed NFL Flag Football
Registrations 80 120
Adult Softball Teams 12 12
97 125
$44,346 $50,788 $63,743 $65,704
$15,543 $9,051 $4,400 $4,538
– $110 – $600
– $21 – $75
– $62 – $0
– $150 $1,125 $1,125
– $2,675 – $0
$3,675 $3,894 $4,123 $4,350
$859 $911 $965 $1,018
$3,774 $4,220 – $0
– $381 $5,260 $7,037
$107 $200 $247 $240
$149 $158 $333 $176
$294 $347 $414 $609
$208 – – $0
$60,408 $4,207 $4,887 $5,223
$129,362 $77,173 $85,497 $90,695
$5,940 $572 $1,200 $1,200
$5,208 – – $0
$165 $185 $350 $0
$1,303 $2,860 $3,000 $0
– – $818 $860
– $4,055 $5,000 $5,000
Expenses
4700 - RECREATIONSPORTS

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.130.000 - OVERTIME
500.130.400 - OVERTIMECALL BACK
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
500.170.000 - WORKERS

COMPENSATION

INSURANCE
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
600.400.000 -

PROFESSIONAL SERVICES
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.600.000 - LEASE

PAYMENTS
656.901.000 - ADULT
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 4700 - Recreation-Sports
98 126
$1,000 $11,974 $8,000 $9,000
– – – $4,000
$13,616 $19,646 $18,368 $20,060
$469 $448 – $4,336
$78 $73 – $0
$7,165 $14,339 $12,119 $12,755
$7,712 $14,860 $12,119 $17,091
– $10,017 $3,270 $3,269
– $10,017 $3,270 $3,269
$150,690 $121,697 $119,254 $131,115
$150,690 $121,697 $119,254 $131,115

SPORTS EXPENSE
656.902.000 - YOUTH

SPORTS EXPENSE
656.902.001 - T-BALL

PROGRAM

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE

ALLOCATED COSTS TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
4700 - RECREATIONSPORTS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 4700 - Recreation-Sports
99 127
Engineering
Mission
To enhance the community of Selma by delivering exceptional professional engineering and land surveying services. We are committed to promoting the health, safety, and well-being of all citizens through our work. We serve the residents, development community, utility providers, and all City Departments by providing innovative engineering and surveying solutions that meet their needs. Our aim is to be a trusted partner in building a prosperous and sustainable future for Selma.

Services
 Design and construction management for Capital Improvement Projects.  Provide Civil Engineering and Land Surveying information and support to the community.
 Facilitate the Improvement Plan Review, Grading Permit, and Encroachment Permit process.
 Coordinate engineering requirements for Entitlement Applications.  Review Development Applications.
 Support Public Works with field inspections.

Accomplishments for Fiscal Year 2024-2025
 Completed Capital Improvement Projects for Stillman, Barbara, and Alphabet Streets.
 Completed CDBG-funded improvements to promote better sidewalks connectivity.
 Complete bid process and initiated construction of the Amberwood Sewer Truckline project
 Complete bid process and initiated construction of the Nebraska sewer line upgrade project
 Coordinated with Selma-Kingsburg-Fowler Sanitation District and provided comments to aid with completion and adoption of the Sewer Master Plan.  Completed the 10-year Capital Improvement Program.
 Maintained Public Land Survey System (PLSS) survey monuments, as required by State law, for the County Surveyor.
100 128
 Created the Capital Improvement Plan GIS Dashboard to provide transparent project information to the public.
 Brought the City into compliance with the MS4 permitting requirements of the California Water Quality Control Board.

Objectives for Fiscal Year 2025-2026
 Continuing the sidewalk connectivity project throughout the southwest portion of the City (CDBG).
 Complete the AB74 Storm Drain Phase II Project.
 Design and construct the Dinuba Avenue projects from Thompson to Dockery (STBG).
 Complete the design and initiate construction of the Dinuba and McCall Traffic Signal project (CMAQ).
 Complete the design and initiate construction of the Park and Ride Parking Lot at Mill and Orange Streets (CMAQ).
 Complete design and begin construction of the eastbound left turn lane improvements along Floral Avenue at Highland Avenue/State Route 43.  Facilitate the completion of the construction of the Clarkson Lift Station upgrades.
 Complete Amberwood Sewer Line project.
 Complete the design and begin construction of the ATP trail project.  Complete the construction of the Downtown ADA/Civic Center improvement project (Measure C).
 Complete the design of the Thompson Park project.
 Complete design and begin construction of the 2nd Street improvements (CalGreen Grant).
 Continue implementation of the Tactical Urbanism Study (Caltrans Sustainable Transportation Planning Grant Program).
101 129
$13,464 $49,618 $72,075 $81,889
$300 $300 $1,950 $1,950
$882 $2,956 $4,164 $4,665
$206 $691 $1,032 $1,186
$900 $1,378 – $0
– $1,854 $4,674 $5,705
$66 $121 $164 $164
$36 $122 $356 $205
– $289 $495 $495
– $963 $1,651 $1,651
$22,885 $3,549 $5,599 $6,507
$38,740 $61,840 $92,160 $104,417
– $41 – $0
– $258 $300 $0
$151 – $500 $0
$759 – – $0
$449,844 $464,732 $350,000 $280,000
– – – $834
– – $1,636 $860
$450,753 $465,032 $352,436 $281,694
$4,223 $4,408 $3,773 $4,336
$78 $73 – $0
$4,281 $20,480 $13,895 $14,729
Expenses
5100 - ENGINEERING

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.120.000 - POSTAGE
600.250.000 - SUPPLIES
600.200.000 -

ADVERTISING
600.210.000 -

PUBLICATIONS
600.400.000 -

PROFESSIONAL SERVICES
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 5100 - Engineering
102 130
$3,328 $2,773 $2,863 $2,082
$11,911 $27,734 $20,531 $21,147
$5,340 $9,051 – $0
$5,340 $9,051 – $0
– $9,910 $1,257 $1,257
– $9,910 $1,257 $1,257
$506,744 $573,567 $466,384 $408,515
$506,744 $573,567 $466,384 $408,515
620.200.000 - INTERNAL

CHARGE-BUILDING

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.100.347 - AB 74 STORM

DRAIN PROJECT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
5100 - ENGINEERING
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 5100 - Engineering
103 131
Public Works-Parks
Mission
The mission of the Parks Division is to provide park and recreation areas that are safe, attractive, and inviting for family gatherings and individual use.

Services
 Maintain all City park grounds on a daily basis; through our Park Master Plan, the Parks Maintenance Department has assigned staff to each park to ensure daily maintenance of all assets is accomplished. This keeps our parks clean and manicured on a daily basis and assures that restrooms, shelters, playground equipment, lighting and signage are up to the public’s standards and meet all safety requirements as mandated by all agencies.
 Ensure safety of playground equipment and facilities. Quarterly and annual inspections are conducted on all City playground assets.  Maintain all City park shelters.
 Provide tree trimming in City rights-of-way. Maintains all City right-of-way with tree maintenance required. This would be annual and bi-annual maintenance for health.
 Landscape & maintenance of all City islands & medians. LLMD and City island maintenance to plants, trees, irrigation lines and valves, lighting, walls and fence repairs and painting.
 Ensure efficient irrigation systems for all City-owned landscape areas. Regular inspections of all City irrigation infrastructure is conducted to assure proper functionality.

Objectives for Fiscal Year 2025-2026
 Purchase new equipment: Mowers, woodchipper, new trailers for mowers  Install new assets in parks: Benches, trash cans
 Install new trees throughout the parks
 Fix lighting at Salazar Park
 Get the splash park up and running
 Contract all LLMD's
 Continuing our regular maintenance parks routine
 Start contracting work for ball field lights at Shafer Park 104 132
$428,972 $482,026 $508,155 $565,944
$61 – – $0
$1,689 $990 $3,600 $4,500
$9,008 $12,332 $5,000 $15,000
$8,587 $7,276 $6,000 $7,000
$6,523 $5,496 $6,000 $4,500
$7,813 $5,263 $7,050 $10,260
$28,525 $32,458 $29,485 $34,987
$6,671 $7,591 $6,903 $8,183
$125,171 $65,166 – $0
– $28,267 $75,537 $83,371
$2,412 $2,646 $2,204 $2,440
$1,501 $2,089 $2,381 $1,411
$3,827 $3,420 $2,440 $3,040
$3,360 $3,784 $3,096 $630
$208 – – $0
$820,495 $45,862 $41,960 $44,918
$1,454,822 $704,665 $699,811 $786,184
$35,788 $31,826 $33,000 $35,000
$6,375 $11,870 $17,000 $17,000
$6,613 $41,646 $8,500 $8,500
$52,162 $31,323 $30,000 $42,000
$139 $139 $1,750 $0
$1,848 $2,422 $2,232 $1,968
Expenses
5300 - PUBLIC WORKSPARKS

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.130.600 - ON CALL
500.130.000 - OVERTIME
500.130.400 - OVERTIMECALL BACK
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
600.300.000 - UNIFORM

EXPENSE
600.305.000 - SMALL
TOOLS
600.400.000 -

PROFESSIONAL SERVICES
600.401.900 - PEST

CONTROL
630.500.000 - ALARM
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 5300 - Public Works-Parks
105 133
$755 $1,510 $850 $2,500
$875 $1,338 $4,500 $4,000
– $2,371 $1,500 $2,500
$114 $24,916 – $20,000
– – $23,500 $25,000
$1,683 – $1,000 $2,500
$42,033 $77,746 $74,499 $57,809
$23,608 $22,736 $21,387 $22,947
$1,227 $1,241 $1,534 $1,351
– – $818 $860
$1,135 $2 – $0
$174,355 $251,085 $222,070 $243,935
$18,768 $8,815 $10,217 $13,008
$1,943 $1,815 – $0
$93,630 $76,999 $101,111 $119,019
$76,555 $60,619 $69,340 $88,008
$54,140 $80,009 $67,458 $80,645
$245,036 $228,257 $248,126 $300,680
$63,860 $31,938 $35,000 $0
$63,860 $31,938 $35,000 $0
– $74,064 $44,895 $44,890
– $74,064 $44,895 $44,890
$1,938,072 $1,290,008 $1,249,903 $1,375,689
$1,938,072 $1,290,008 $1,249,903 $1,375,689
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.360.000 -

MAINTENANCE & REPAIRS
600.370.000 - BUILDING

REPAIRS
600.505.000 - RENTALSEQUIPMENT
630.200.000 - GAS &

ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER
600.600.000 - LEASE

PAYMENTS
600.720.000 - TAXESASSESSMENT CHARGE

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING
620.100.000 - INTERNAL

CHARGE-FLEET

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
5300 - PUBLIC WORKSPARKS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 5300 - Public Works-Parks
106 134
Public Works-Streets
Mission
The Streets Divisions mission is to provide safe and efficient operations and maintenance throughout the City’s streets and public rights-of-way, to include ongoing street and right-of-way improvements to eliminate hazardous conditions, improve functionality and provide high-quality infrastructure for our pedestrian right of way, ADA services and vehicle transportation systems.

Services
Maintain and Repair:
 Storm drain infrastructure including ponding and recharge basins.  City-owned streetlights, traffic signals and ADA apparatuses.  Sidewalks - Annual grinding and panel replacement of displaced sidewalk and ramps.
 Weekly commercial street-sweeping and monthly residential street-sweeping.  City streets and roads - Pothole repairs, crack sealing and CIP road maintenance projects to maintain our City streets maintenance program.  811 Dig Alert services - Daily responses to contractor and citizen 811 Dig Alert tickets for locating of City owner infrastructure i.e. streetlights, irrigation lines, traffic signals.

Objectives for Fiscal Year 2025-2026
 Begin Thermo-stripping around city streets
 Begin phase #5 for street signs
 Continue fixing sidewalks throughout the city starting with sidewalks around city property.
 Fix public works gate issue (New slab pour needed)
 Stripping all downtown parking lots with paint.
 Paint curbs throughout the city (Starting with school zones)  Continue of cleaning out alleyways
 Continuing with Vactor truck routine (Winter season)
 Hire new staff to start more in-house projects
107 135
$79 $304 – $0
– $207 – $0
$79 $511 – $0
$79 $511 – $0
$79 $511 – $0
Expenses
5400 - PUBLIC WORKSSTREETS

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES
600.360.000 -

MAINTENANCE & REPAIRS

MAINTENANCE &

OPERATIONS TOTAL
5400 - PUBLIC WORKSSTREETS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 5400 - Public Works-Streets
108 136
– – – $15,000
$990 $3,740 $990 $0
$990 $3,740 $990 $15,000
– – $1,493,290 $0
– – $1,493,290 $0
$249,496 $257,205 $265,153 $273,346
$88,747 $81,038 $73,091 $64,897
$338,243 $338,243 $338,244 $338,243
$339,233 $341,983 $1,832,524 $353,243
$339,233 $341,983 $1,832,524 $353,243
Expenses
9900 - GENERAL-NON

DEPARTMENT

MAINTENANCE &

OPERATIONS
610.901.000 - AGENCY FEES
& CHARGES
600.440.000 - TRUSTEE
FEES

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.050.000 - LAND

CAPITAL EXPENDITURES
TOTAL

DEBT SERVICE
750.301.007 - PRINCIPAL
2015 REFI
750.300.007 - INTEREST
2015 REFI

DEBT SERVICE TOTAL
9900 - GENERAL-NON

DEPARTMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
General Fund Department 9900 - General Non-Departmental 109 137
Special Revenue
Funds
110 138
– $12,737 – $0
$43,390 $32,722 $20,439 $30,000
$43,390 $45,459 $20,439 $30,000
$65,040 $65,040 – $0
$65,040 $65,040 – $0
$12,406 $20,478 $12,407 $12,500
$12,406 $20,478 $12,407 $12,500
$120,836 $130,976 $32,846 $42,500
$4,633 – – $0
$4,633 – – $0
$4,633 – – $0
$26,640 – – $0
– – $18,018 $20,000
$26,640 – $18,018 $20,000
$40,201 $41,490 $65,923 $0
$38,489 $15,989 $160,000 $260,000
$78,690 $57,480 $225,923 $260,000
Revenues
2500 - FIRE

ADMINISTRATION
424.000.000 - GRANT

REVENUE
482.010.000 -

MISCELLANEOUS REVENUE
2500 - FIRE

ADMINISTRATION TOTAL
5400 - PUBLIC WORKSSTREETS
453.450.000 - STREET

SWEEPING FEES
5400 - PUBLIC WORKSSTREETS TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
2200 - POLICE FIELD

OPERATIONS

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES

MAINTENANCE &

OPERATIONS TOTAL
2200 - POLICE FIELD

OPERATIONS TOTAL
2500 - FIRE

ADMINISTRATION

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.400.000 - LEASE

PURCHASE DEBT PAYMENT
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

DEBT SERVICE
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 111 - Equipment Replacement
111 139
$3,644 $2,354 – $0
$3,644 $2,354 – $0
$108,974 $59,834 $243,941 $280,000
$113,607 $59,834 $243,941 $280,000
700.401.000 - INTEREST
2016 FIRE TRUCK LS

DEBT SERVICE TOTAL
2500 - FIRE

ADMINISTRATION TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 111 - Equipment Replacement
112 140
$6,408 $13,771 $9,000 $6,000
$6,408 $13,771 $9,000 $6,000
$6,408 $13,771 $9,000 $6,000
Revenues
2200 - POLICE FIELD

OPERATIONS
460.000.000 - VEHICLE

CODE FINES
2200 - POLICE FIELD

OPERATIONS TOTAL

REVENUES TOTAL
Expenses
2200 - POLICE FIELD

OPERATIONS

TRANSFERS/OTHER
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 201 - Traffic Safety
113 141
$141,415 – – $0
$78,443 – – $0
$219,858 – – $0
$219,858 – – $0
$51,837 $38,570 – $22,206
$224 $3,253 – $0
$88 $572 – $565
$2,918 $2,718 – $1,362
$682 $636 – $322
$6,219 $4,245 – $0
– $1,346 – $1,000
$88 $124 – $55
$120 $112 – $56
$281 – – $36
– – – $251
$92,302 $3,187 – $1,766
$154,761 $54,761 – $27,619
– $11,419 – $4,995
– $11,419 – $4,995
$154,761 $66,180 – $32,614
$154,761 $66,180 – $32,614
Revenues
0000 - NONDEPARTMENTAL REVENUE
475.000.000 -

REIMBURSEMENTS
490.220.000 - OPERATING

TRANSFERS IN
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
1600 - FINANCE-GENERAL

ACCOUNTING

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.000 - OVERTIME
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
1600 - FINANCE-GENERAL

ACCOUNTING TOTAL
3100 - PLANNING

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 202 - Successor Agency Administration 114 142
$85,864 $81,879 $75,000 $80,000
$85,864 $81,879 $75,000 $80,000
$85,864 $81,879 $75,000 $80,000
$42,000 $70,000 $90,000 $90,000
$42,000 $70,000 $90,000 $90,000
$42,000 $70,000 $90,000 $90,000
$42,000 $70,000 $90,000 $90,000
Revenues
2200 - POLICE FIELD

OPERATIONS
423.000.000 - LOCAL

PUBLIC SAFETY TAX
2200 - POLICE FIELD

OPERATIONS TOTAL

REVENUES TOTAL
Expenses
2200 - POLICE FIELD

OPERATIONS

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2200 - POLICE FIELD

OPERATIONS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 204 - Local Public Safety Fund
115 143
$80,000 $271,430 $145,000 $145,000
$80,000 $271,430 $145,000 $145,000
$99,745 – – $0
$99,745 – – $0
$179,745 $271,430 $145,000 $145,000
$105,891 – – $0
$1,267 – – $0
$426 – – $0
$7,008 – – $0
$9,409 – $2,000 $0
$391 – $500 $0
$7,131 – $500 $0
$841 – $300 $0
$2,237 – $300 $0
$142 – $200 $0
$2,926 – – $0
$3,451 – – $0
$8,451 – – $0
$1,976 – – $0
$25,389 – – $0
$228 – – $0
$381 – – $0
Revenues
2200 - POLICE FIELD

OPERATIONS
424.000.000 - GRANT

REVENUE
2200 - POLICE FIELD

OPERATIONS TOTAL
0000 - NONDEPARTMENTAL REVENUE
490.220.000 - OPERATING

TRANSFERS IN
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
2200 - POLICE FIELD

OPERATIONS

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.116.000 - COURT

STANDBY
500.117.000 - COURT

APPEARANCE
500.134.000 - HOLIDAY PAY
500.130.000 - OVERTIME
500.130.002 - OVERTIMESPECIAL EVENT
500.130.100 - OVERTIMEMINIMUM STAFFING
500.130.200 - OVERTIMERANGE
500.130.300 - OVERTIMETRAINING
500.130.400 - OVERTIMECALL BACK
500.130.500 - OVERTIMEHOLD OVER
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 209 - AB 1913 Grant-Fresno COPS
116 144
$1,370 – – $0
$720 – – $0
$126,624 – – $0
$306,258 – $3,800 $0
– $12,140 $6,352 $6,351
– $12,140 $6,352 $6,351
$306,258 $12,140 $10,152 $6,351
$306,258 $12,140 $10,152 $6,351

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2200 - POLICE FIELD

OPERATIONS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 209 - AB 1913 Grant-Fresno COPS
117 145
$178,137 $174,816 $175,000 $0
– – $37,044 $0
$1,050 $316,000 – $0
$3,941,809 – $1,993,881 $1,850,000
$4,120,996 $490,816 $2,205,925 $1,850,000
$37,044 $27,393 – $0
$530,509 – – $0
$567,553 $27,393 – $0
$4,688,549 $518,209 $2,205,925 $1,850,000
$209,125 $365,788 $682,986 $680,182
$1,793 $2,481 $5,500 $11,000
$6,111 $20,883 $10,000 $21,000
$4,014 $3,365 $6,000 $6,000
$9,706 $3,633 $4,000 $4,000
$4,213 $5,713 $15,950 $13,040
$13,659 $24,613 $39,932 $41,763
$3,195 $5,757 $9,355 $9,767
$78,215 $52,960 – $0
– $37,687 $112,651 $148,305
$1,048 $1,579 $2,867 $2,336
$706 $1,561 $3,226 $1,684
Revenues
5400 - PUBLIC WORKSSTREETS
453.450.000 - STREET

SWEEPING FEES
470.000.000 - INTEREST
INCOME
475.000.000 -

REIMBURSEMENTS
490.220.000 - OPERATING

TRANSFERS IN
5400 - PUBLIC WORKSSTREETS TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
490.220.000 - OPERATING

TRANSFERS IN
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5400 - PUBLIC WORKSSTREETS

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.600 - ON CALL
500.130.000 - OVERTIME
500.130.400 - OVERTIMECALL BACK
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 210 - Streets-Construction & Maintenance 118 146
$1,482 $2,165 $4,760 $2,960
$1,380 $2,644 $1,944 $1,230
$208 – – $0
$607,543 $34,059 $55,380 $58,417
$942,398 $564,887 $954,551 $1,001,684
$1,134 -$19 $1,500 $1,500
$98,976 $84,316 $80,000 $125,000
$5,179 $12,737 $8,500 $9,500
$11,961 $4,823 $25,000 $40,000
$1,605 $1,767 $1,733 $0
– – $500 $500
$172,469 $88,137 $150,000 $100,000
$230 $230 $1,500 $0
$951 $1,041 $959 $0
$100 $620 $2,000 $5,000
$573 $1,338 $5,000 $15,000
– $1,168 $5,000 $7,500
$3,365 $96,564 $60,000 $75,000
– – $1,500 $5,000
$5,820 $76,292 $75,000 $75,000
$347,572 $392,252 $381,421 $0
$46,958 $40,784 $37,380 $0
$708 $1,171 $1,447 $0
– – $818 $860
$697,600 $803,221 $839,258 $459,860
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.250.000 - SUPPLIES
600.300.000 - UNIFORM

EXPENSE
600.305.000 - SMALL
TOOLS
630.100.000 - TELEPHONE
600.113.000 -

PUBLICATIONS
600.400.000 -

PROFESSIONAL SERVICES
600.401.900 - PEST

CONTROL
630.500.000 - ALARM
610.900.000 -

MEMBERSHIP, DUES &

SUBSCRIPTIONS
610.915.000 - TRAINING &

EDUCATION
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.360.000 -

MAINTENANCE & REPAIRS
600.370.000 - BUILDING

REPAIRS
600.505.000 - RENTALSEQUIPMENT
630.200.000 - GAS &

ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 210 - Streets-Construction & Maintenance 119 147
$16,892 $8,815 $6,654 $13,008
$1,709 $1,597 – $0
$61,453 $80,775 $138,968 $141,632
$64,278 $49,722 $59,412 $88,008
$69,609 $80,009 $67,458 $112,902
$213,941 $220,918 $272,492 $355,550
$318,443 – – $0
– $743,810 – $0
– $1,733 – $0
– $237,749 – $0
$514,258 $58,176 $160,000 $0
– – $48,108 $0
$54,871 $6,020 $13,000 $0
$887,573 $1,047,488 $221,108 $0
– $63,720 $33,782 $33,778
– $63,720 $33,782 $33,778
$2,741,512 $2,700,234 $2,321,191 $1,850,872
$2,741,512 $2,700,234 $2,321,191 $1,850,872
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING
620.100.000 - INTERNAL

CHARGE-FLEET

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.100.009 - BARBARA ST

RECONSTRUCTION
700.100.304 -

NEBRASKA/THOMPSON

SEWER MAIN
700.100.349 - ATP CYCLE 6
700.100.351 - AB74 PH 2

VALLEY VIEW STORM DR
700.100.000 -

IMPROVEMENTS
700.402.000 - VEHICLE

LEASE PAYMENTS
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
5400 - PUBLIC WORKSSTREETS TOTAL
0000 - NONDEPARTMENTAL REVENUE

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 210 - Streets-Construction & Maintenance 120 148
$140,699 $108,411 $156,691 $156,099
$78,398 $90,119 $82,925 $83,242
$191,750 $219,901 $188,207 $212,989
$5,000 $5,000 $4,830 $5,000
$201,446 $242,685 $236,621 $228,687
$617,294 $666,116 $669,274 $686,017
$21,351 $41,227 $21,351 $21,500
$73,057 – – $0
$94,408 $41,227 $21,351 $21,500
$711,702 $707,343 $690,625 $707,517
– – $1,640,000 $0
– – $1,640,000 $0
– – $1,640,000 $0
$81,015 – – $0
$81,015 – – $0
– $261,177 – $0
– $80,616 – $0
– $341,793 – $0
Revenues
5400 - PUBLIC WORKSSTREETS
420.000.000 - STATE GAS
TAX-2105
420.010.000 - STATE GAS
TAX-2106
420.020.000 - STATE GAS
TAX-2107
420.030.000 - STATE GAS
TAX-2107.5
420.040.000 - STATE GAS
TAX-2103
5400 - PUBLIC WORKSSTREETS TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
490.220.000 - OPERATING

TRANSFERS IN
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.000 -

IMPROVEMENTS

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL
5400 - PUBLIC WORKSSTREETS

PERSONNEL
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

CAPITAL EXPENDITURES
700.100.009 - BARBARA ST

RECONSTRUCTION
700.100.010 - E&F ST

RECONSTRUCTION

PROJECT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 211 - Gas Tax
121 149
– – – $600,000
$486,808 $4,652 $604,653 $4,652
$486,808 $4,652 $604,653 $604,652
$567,823 $346,445 $604,653 $604,652
$567,823 $346,445 $2,244,653 $604,652
700.675.000 - OPERATING

TRANSFERS OUT
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
5400 - PUBLIC WORKSSTREETS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 211 - Gas Tax
122 150
$551,622 $637,848 $632,566 $623,985
$26,673 – – $0
$578,295 $637,848 $632,566 $623,985
– $6,502 $26,673 $26,700
– $6,502 $26,673 $26,700
$578,295 $644,350 $659,239 $650,685
$110,887 – – $0
$110,887 – – $0
– $1,985,021 – $0
– $1,985,021 – $0
$110,887 $1,985,021 – $0
– – $108,000 $0
– – $108,000 $0
– – $108,000 $0
– – – $1,188,350
$600,000 – – $0
$600,000 – – $0
Revenues
5400 - PUBLIC WORKSSTREETS
419.000.000 - SB 1 ROAD
MAINT. & REHAB. ACCOUNT
(RMRA)
470.000.000 - INTEREST
INCOME
5400 - PUBLIC WORKSSTREETS TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5100 - ENGINEERING

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.100.303 - ALPHABET

STREETS PROJECT

CAPITAL EXPENDITURES
TOTAL
5100 - ENGINEERING
TOTAL
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.000 -

IMPROVEMENTS

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL
5400 - PUBLIC WORKSSTREETS

CAPITAL EXPENDITURES

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 212 - Road Maintenance & Rehab. SB1 123 151
$600,000 – – $1,188,350
$710,887 $1,985,021 $108,000 $1,188,350
5400 - PUBLIC WORKSSTREETS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 212 - Road Maintenance & Rehab. SB1 124 152
– – $841,325 $0
$9,751 – – $0
$9,751 – $841,325 $0
– – $9,751 $0
– – $9,751 $0
$9,751 – $851,076 $0
– $15,278 $350,000 $0
– – $68,000 $0
– $15,278 $418,000 $0
– $15,278 $418,000 $0
$1,673,511 – $675,000 $0
$1,673,511 – $675,000 $0
$1,673,511 – $675,000 $0
$1,673,511 $15,278 $1,093,000 $0
Revenues
5400 - PUBLIC WORKSSTREETS
422.010.000 - LTF ART 8

STREETS & ROADS
470.000.000 - INTEREST
INCOME
5400 - PUBLIC WORKSSTREETS TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.659 - PARKS ST

CAPE SEAL PROJECT
700.100.000 -

IMPROVEMENTS

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL
5400 - PUBLIC WORKSSTREETS

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
5400 - PUBLIC WORKSSTREETS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 213 - LTF
125 153
$394,173 $387,927 $390,000 $400,000
$13,107 $12,901 – $0
$487,608 $375,201 – $0
– $83,344 – $0
– $20,750 – $0
– – $19,304 $0
$894,888 $880,124 $409,304 $400,000
$19,304 $40,868 $19,304 $19,400
$19,304 $40,868 $19,304 $19,400
$914,192 $920,992 $428,608 $419,400
– – $230,000 $0
– – $230,000 $0
– – $230,000 $0
– $43,019 – $0
– $43,019 – $0
– – – $425,600
– – – $392,200
– – – $70,000
Revenues
5400 - PUBLIC WORKSSTREETS
421.000.000 - MEASURE C

STREET MAINTENANCE
421.010.000 - MEASURE C

ADA COMPLIANCE
421.020.000 - MEASURE C

FLEXIBLE FUNDING
421.030.000 - PEDESTRIAN

TRAILS RURAL
421.040.000 - BICYCLE

FACILITIES
470.000.000 - INTEREST
INCOME
5400 - PUBLIC WORKSSTREETS TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.000 -

IMPROVEMENTS

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL
5400 - PUBLIC WORKSSTREETS

MAINTENANCE &

OPERATIONS
600.200.701 - STORM
DRAIN-MTVIEW-36 REPAIRS

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.100.668 - HUNSTMAN

STREET RECONSTRUCTION
700.100.669 - NEBRASKA

AVE OVERLAY
700.100.677 - THOMPSON

AVE RECONSTRUCTION
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 214 - Measure C
126 154
– – – $100,000
– – $65,115 $50,000
– – $65,115 $1,037,800
$1,181,490 $509,130 – $0
$1,181,490 $509,130 – $0
$1,181,490 $552,149 $65,115 $1,037,800
$1,181,490 $552,149 $295,115 $1,037,800
SOUTH
700.100.680 - STORM

DRAIN MAINTENANCE

PROJECT
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
5400 - PUBLIC WORKSSTREETS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 214 - Measure C
127 155
$16,750 $36,682 – $0
$16,750 $36,682 – $0
$388,159 $345,050 – $0
$388,159 $345,050 – $0
$404,909 $381,732 – $0
$69,450 – – $0
$69,450 – – $0
$69,450 – – $0
$69,450 – – $0
Revenues
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL
9900 - GENERAL-NON

DEPARTMENT
482.030.100 -

GROUNDWATER

SURCHARGE
9900 - GENERAL-NON

DEPARTMENT TOTAL

REVENUES TOTAL
Expenses
9900 - GENERAL-NON

DEPARTMENT

MAINTENANCE &

OPERATIONS
600.401.500 -

REIMBURSEMENT

AGREEMENTS

MAINTENANCE &

OPERATIONS TOTAL
9900 - GENERAL-NON

DEPARTMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 217 - CID Groundwater Surcharge
128 156
$67,694 $76,344 – $70,000
$67,694 $76,344 – $70,000
$67,694 $76,344 – $70,000
– – – $28,149
– – – $1,457
– – – $1,836
– – – $430
– – – $3,954
– – – $133
– – – $75
– – – $398
– – – $2,357
– – – $38,789
– – – $38,789
– – – $30,818
– – – $4,153
– – – $3,374
– – – $300
– – – $2,330
– – – $545
– – – $1,209
– – – $86
– – – $94
Revenues
0000 - NONDEPARTMENTAL REVENUE
406.000.000 - CFD
VINEYARD EST. REVENUE
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
2150 - DISPATCH

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.134.000 - HOLIDAY PAY
510.210.000 - FICA
510.215.000 - MEDICARE
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL
2150 - DISPATCH TOTAL
2525 - FIRE OPERATIONS

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.134.000 - HOLIDAY PAY
500.110.200 - FLSA
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL
2525 - FIRE OPERATIONS
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 218 - CFD 2006-1 Vineyard Estates
130 158
$37,796 $37,796 – $31,317
$52,666 $52,666 – $34,777
$18,870 $18,870 – $20,214
$25,743 $25,743 – $23,102
$11,417 $11,417 – $12,082
$6,731 $6,731 – $5,129
$10,138 $10,138 – $11,761
$30,945 $31,003 – $32,721
$443 $834 – $10,682
$11,127 $11,217 – $9,889
$205,875 $206,415 – $191,674
$80,854 – – $0
$80,854 – – $0
$286,729 $206,415 – $191,674
– $18,096 – $20,000
– $18,096 – $20,000
– $18,096 – $20,000
$33,716 – – $0
$41 – – $0
Revenues
5300 - PUBLIC WORKSPARKS
453.200.401 - LANDSCAPE
MNTC-6645 NELSON E.
453.200.402 - LANDSCAPE
MNTC-6646 NELSON W.
453.200.403 - LANDSCAPE
MNTC-6647 DINUBA
453.200.404 - LANDSCAPE
MNTC-6648 MCCALL
453.200.405 - LANDSCAPE
MNTC-6639 SUNCREST
453.200.406 - LANDSCAPE
MNTC-6641 BLOSSOM
453.200.407 - LANDSCAPE
MNTC-6649 SUNDANCE
453.200.408 - LANDSCAPE
MNTC-6642 ROSEWOOD
453.200.409 - LANDSCAPE
MNTC-6637 VINEYARD 9
453.200.411 - LANDSCAPE
MNTC-6654 ROYAL COUNTY
5300 - PUBLIC WORKSPARKS TOTAL
0000 - NONDEPARTMENTAL REVENUE
490.220.000 - OPERATING

TRANSFERS IN
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5100 - ENGINEERING

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
5100 - ENGINEERING
TOTAL
5300 - PUBLIC WORKSPARKS

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.000 - OVERTIME
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 220 - Lighting & Landscape Assessment 131 159
$8,667 – – $0
$2,747 – – $0
$642 – – $0
$15,486 – – $0
$221 – – $0
$112 – – $0
$476 – – $0
$270 – – $0
$94,571 – – $0
$156,949 – – $0
$3,679 $1,063 $1 $0
$34 $1,431 – $947
– $787 – $930
$27 $278 – $221
– $201 – $354
– $373 – $203
$256 $198 – $120
– – – $118
– $376 – $932
– – – $38
– $440 – $270
$86 $108 – $500
– $797 – $500
$30 – – $110
$30 – – $123
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
600.250.401 - LLMD -1-
SUPPLY-6645
600.250.402 - LLMD 2-
SUPPLY-6646
600.250.403 - LLMD 3-
SUPPLY-6647
600.250.404 - LLMD 4-
SUPPLY-6648
600.250.405 - LLMD 5-
SUPPLY-6639
600.250.406 - LLMD 6-
SUPPLY-6641
600.250.407 - LLMD 7-
SUPPLY-6649
600.250.408 - LLMD 8-
SUPPLY-6642
600.250.409 - LLMD 9-
SUPPLY-6637
600.250.411 - LLMD 11-
SUPPLY-6654
600.305.000 - SMALL
TOOLS
600.200.000 -

ADVERTISING
600.200.401 - LLMD 1-ADV6645
600.200.402 - LLMD 2-ADV6646
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 220 - Lighting & Landscape Assessment 132 160
$30 – – $58
$30 – – $61
$30 – – $25
$30 – – $18
$30 – – $50
$30 – – $73
$30 – – $45
$30 – – $17
$13,203 $456 – $0
$180 $200 – $300
$450 $500 – $825
$225 $250 – $375
$225 $250 – $375
$135 $150 – $225
$45 $50 – $75
$90 $241 – $75
– $200 – $150
– – – $300
– – – $150
$31 – – $0
$9 $79 – $11,353
$74 $159 – $12,635
$9 $79 – $6,776
$14 $62 – $7,185
$3 $26 – $3,822
600.200.403 - LLMD 3-ADV6647
600.200.404 - LLMD 4-ADV6648
600.200.405 - LLMD 5-ADV6639
600.200.406 - LLMD 6-ADV6641
600.200.407 - LLMD 7-ADV6649
600.200.408 - LLMD 8-ADV6642
600.200.409 - LLMD 9-ADV6637
600.200.411 - LLMD 11-ADV
6654
600.400.000 -

PROFESSIONAL SERVICES
600.400.401 - LLMD 1-PRO
SVC-6645
600.400.402 - LLMD 2-PRO
SVC-6646
600.400.403 - LLMD 3-PRO
SVC-6647
600.400.404 - LLMD 4-PRO
SVC-6648
600.400.405 - LLMD 5-PRO
SVC-6639
600.400.406 - LLMD -6-PRO
SVC-6641
600.400.407 - LLMD 7-PRO
SVC-6649
600.400.408 - LLMD 8-PRO
SVC-6642
600.400.409 - LLMD 9-PRO
SVC-6637
600.400.411 - LLMD 11 - PRO
SVC - 6654
630.200.000 - GAS &

ELECTRIC
630.200.401 - LLMD 1-GAS
& ELECTRIC-6645
630.200.402 - LLMD 2-GAS
& ELECTRIC-6646
630.200.403 - LLMD 3-GAS
& ELECTRIC-6647
630.200.404 - LLMD 4-GAS
& ELECTRIC-6648
630.200.405 - LLMD 5-GAS
& ELECTRIC-6639
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 220 - Lighting & Landscape Assessment 133 161
$3 $26 – $2,415
$3 $27 – $5,229
-$19 $1,998 – $6,773
– – – $8,512
$21 $71 – $3,130
– $8,035 $9,931 $0
$12,069 $9,331 – $12,100
$25,997 $15,072 – $19,500
$5,981 $5,733 – $7,750
$12,337 $8,847 – $12,150
$6,166 $4,820 – $6,420
$2,162 $2,031 – $1,850
$3,472 $3,098 – $3,680
$21,499 $12,229 – $20,810
– – – $900
$4,472 $3,839 – $4,775
– $57 – $60
– $68 – $68
– $32 – $31
– $34 – $34
– $14 – $14
– $10 – $10
– $28 – $27
– $41 – $41
– $9 – $9
$113,236 $84,205 $9,932 $166,622
630.200.406 - LLMD 6-GAS
& ELECTRIC-6641
630.200.407 - LLMD 7-GAS
& ELECTRIC-6649
630.200.408 - LLMD 8-GAS
& ELECTRIC-6642
630.200.409 - LLMD 9-GAS
& ELECTRIC-6637
630.200.411 - LLMD 11-GAS
& ELECTRIC-6654
630.300.000 - WATER
630.300.401 - LLMD 1-
WATER-6645
630.300.402 - LLMD 2-
WATER-6646
630.300.403 - LLMD 3-
WATER-6647
630.300.404 - LLMD 4-
WATER-6648
630.300.405 - LLMD 5-
WATER-6639
630.300.406 - LLMD 6-
WATER-6641
630.300.407 - LLMD 7-
WATER-6649
630.300.408 - LLMD 8-
WATER-6642
630.300.409 - LLMD 9-
WATER-6637
630.300.411 - LLMD 11-
WATER-6654
600.720.401 - TAX ASMT
NELSON
600.720.402 - TAX ASMT

NELSON W
600.720.403 - TAX ASMT
DINUBA
600.720.404 - TAX ASMT
MCCALL
600.720.405 - TAX ASMT

SUNCREST
600.720.406 - TAX ASMT

BLOSSOM
600.720.407 - TAX ASMT
600.720.408 - TAX ASMT

ROSEWOOD
600.720.411 - TAX ASMT
ROYAL

MAINTENANCE &

OPERATIONS TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 220 - Lighting & Landscape Assessment 134 162
– – – $5,500
– $100 – $0
– $100 – $5,500
– – – $91,000
– $8,440 $5,149 $5,148
– $8,440 $5,149 $96,148
$270,185 $92,745 $15,081 $268,270
$270,185 $110,841 $15,081 $288,270

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT
700.200.411 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
700.675.000 - OPERATING

TRANSFERS OUT
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
5300 - PUBLIC WORKSPARKS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 220 - Lighting & Landscape Assessment 135 163
– – $13,000 $13,000
– – $13,000 $13,000
– – $13,000 $13,000
Revenues
5400 - PUBLIC WORKSSTREETS
421.010.000 - MEASURE C

ADA COMPLIANCE
5400 - PUBLIC WORKSSTREETS TOTAL
0000 - NONDEPARTMENTAL REVENUE

REVENUES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 221 - Measure C ADA
136 164
– – $485,000 $490,000
– – $485,000 $490,000
– – $485,000 $490,000
– – $50,000 $0
– – $50,000 $0
– – $50,000 $0
– – – $350,000
– – – $350,000
– – – $625,000
– – $718,881 $0
– – $718,881 $625,000
– – $718,881 $975,000
– – $768,881 $975,000
Revenues
5400 - PUBLIC WORKSSTREETS
421.020.000 - MEASURE C

FLEXIBLE FUNDING
5400 - PUBLIC WORKSSTREETS TOTAL
0000 - NONDEPARTMENTAL REVENUE

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.000 -

IMPROVEMENTS

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL
5400 - PUBLIC WORKSSTREETS

CAPITAL EXPENDITURES
700.100.662 - ATP CID

CANAL PIPING & BIKE TRAIL

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
700.675.000 - OPERATING

TRANSFERS OUT
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
5400 - PUBLIC WORKSSTREETS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 222 - Measure C Flex
137 165
$76,295 – – $0
$76,295 – – $0
– $92,152 $76,296 $80,000
– $92,152 $76,296 $80,000
$76,295 $92,152 $76,296 $80,000
$5,198 – – $0
$5,198 – – $0
– $99,655 – $0
$26,879 $128,062 – $0
$19,368 $165,225 – $0
$32,807 – – $0
– $11,514 – $0
$72,060 $104,492 – $2,056,451
$151,114 $508,948 – $2,056,451
$156,312 $508,948 – $2,056,451
– $5,133 – $0
– $5,133 – $0
Revenues
5200 - CAPITAL PROJECTS
5400 - PUBLIC WORKSSTREETS
470.000.000 - INTEREST
INCOME
5400 - PUBLIC WORKSSTREETS TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.100.017 - SALAZAR

CENTER BLDG REPAIRS
700.100.305 - NW SEWER

TRUNK UPRR CROSSING
700.100.306 - AMBERWOOD

SEWER TRUNK UP RR CR
600.400.657 - CLARKSON

LIFT STATION
700.100.000 -

IMPROVEMENTS
700.100.657 - CLARKSON

LIFT STATION

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL
5300 - PUBLIC WORKSPARKS

CAPITAL EXPENDITURES
700.100.307 -

BRENTLINGER PARK FENCE

CAPITAL EXPENDITURES
TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 229 - American Rescue Plan Act (ARPA) 138 166
– $5,133 – $0
$1,369,650 $879,879 – $0
$1,369,650 $879,879 – $0
$1,369,650 $879,879 – $0
$1,525,962 $1,393,960 – $2,056,451
5300 - PUBLIC WORKSPARKS TOTAL
0000 - NONDEPARTMENTAL REVENUE

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
0000 - NONDEPARTMENTAL REVENUE
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 229 - American Rescue Plan Act (ARPA) 139 167
– – $230,000 $0
– $589,093 – $0
– $589,093 $230,000 $0
$21,299 – – $0
– $43,432 – $0
$176,587 – – $0
– – – $250,000
$197,886 $43,432 – $250,000
$33,151 – – $0
$33,151 – – $0
– $23,974 – $0
– $23,974 – $0
$231,037 $656,499 $230,000 $250,000
$21,299 – – $0
$21,299 – – $0
– $684,679 – $0
– $684,679 – $0
$21,299 $684,679 – $0
Revenues
5100 - ENGINEERING
424.000.000 - GRANT

REVENUE
424.000.653 - CDBG 20651

DOWNTOWN SIDEWALK
5100 - ENGINEERING
TOTAL
5200 - CAPITAL PROJECTS
424.000.000 - GRANT

REVENUE
424.000.636 - CDBG 23561
SIDEWALK CONN PH2
424.000.649 - CDBG
424.000.654 - CDBG 23651
PH2
5200 - CAPITAL PROJECTS
TOTAL
4500 - SENIOR CENTERNUTRITION
424.000.800 - CDBG-CV
19652
4500 - SENIOR CENTERNUTRITION TOTAL
0000 - NONDEPARTMENTAL REVENUE
490.220.000 - OPERATING

TRANSFERS IN
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5100 - ENGINEERING

MAINTENANCE &

OPERATIONS
600.100.653 - CDBG 20651-

DOWNTOWN SIDEWALK

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.100.653 - CDBG 20651

DOWNTOWN SIDEWALK

CAPITAL EXPENDITURES
TOTAL
5100 - ENGINEERING
TOTAL
5200 - CAPITAL PROJECTS
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 230 - CDBG
140 168
– – $230,000 $232,796
– $43,432 – $0
$361,660 – – $0
$361,660 $43,432 $230,000 $232,796
$361,660 $43,432 $230,000 $232,796
$57,124 – – $0
$57,124 – – $0
$57,124 – – $0
$440,084 $728,112 $230,000 $232,796

CAPITAL EXPENDITURES
700.100.000 -

IMPROVEMENTS
700.100.636 - CDBG 23561
SIDEWALK CONN PH2
700.100.649 - CDBG 19651

INFILL SIDEWALKS

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL
4500 - SENIOR CENTERNUTRITION

MAINTENANCE &

OPERATIONS
600.250.800 - CDBG-CV
19652 SUPPLIES

MAINTENANCE &

OPERATIONS TOTAL
4500 - SENIOR CENTERNUTRITION TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 230 - CDBG
141 169
$3,835 – – $0
– $1,701 – $0
$3,835 $1,701 – $0
$3,835 $1,701 – $0
$13,160 $1,000 – $0
$13,160 $1,000 – $0
$13,160 $1,000 – $0
$13,160 $1,000 – $0
Revenues
1600 - FINANCE-GENERAL

ACCOUNTING
424.000.000 - GRANT

REVENUE
424.000.101 - TIRE

AMNESTY
1600 - FINANCE-GENERAL

ACCOUNTING TOTAL

REVENUES TOTAL
Expenses
1600 - FINANCE-GENERAL

ACCOUNTING

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
1600 - FINANCE-GENERAL

ACCOUNTING TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 232 - Recycling Grant
142 170
– $80,057 – $0
– $80,057 – $0
– $80,057 – $0
– $2,195 – $0
– $1,675 – $0
– $3,870 – $0
– $85,082 $89,706 $0
– $85,082 $89,706 $0
– $88,952 $89,706 $0
– $88,952 $89,706 $0
Revenues
2500 - FIRE

ADMINISTRATION
424.000.000 - GRANT

REVENUE
2500 - FIRE

ADMINISTRATION TOTAL

REVENUES TOTAL
Expenses
2500 - FIRE

ADMINISTRATION

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES
600.370.000 - BUILDING

REPAIRS

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL
2500 - FIRE

ADMINISTRATION TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 239 - FEMA Fire Grant
143 171
$28,000 – – $0
$28,000 – – $0
$28,000 – – $0
– $6,320 – $0
– $6,320 – $0
– $6,320 – $0
– – – $20,000
– – – $20,000
– – – $20,000
– $6,320 – $20,000
Revenues
2200 - POLICE FIELD

OPERATIONS
424.000.000 - GRANT

REVENUE
2200 - POLICE FIELD

OPERATIONS TOTAL

REVENUES TOTAL
Expenses
2200 - POLICE FIELD

OPERATIONS

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
2200 - POLICE FIELD

OPERATIONS TOTAL
2300 - POLICE

ADMINISTRATION

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
2300 - POLICE

ADMINISTRATION TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 246 - PD Wellness & Mental Health Grant 144 172
– $14,234 – $0
– $14,234 – $0
– $14,234 – $0
– $13,955 – –
– $13,955 – –
– $13,955 – –
– $13,955 – –
Revenues
5400 - PUBLIC WORKSSTREETS
424.000.000 - GRANT

REVENUE
5400 - PUBLIC WORKSSTREETS TOTAL

REVENUES TOTAL
Expenses
5400 - PUBLIC WORKSSTREETS

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
5400 - PUBLIC WORKSSTREETS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 249 - FEMA 4686 DR-CA Grant
145 173
$59,297 $2,971 – $0
$59,297 $2,971 – $0
$59,297 $2,971 – $0
$6,983 – – $0
$6,983 – – $0
$57,659 – – $0
$57,659 – – $0
$64,643 – – $0
$64,643 – – $0
Revenues
2200 - POLICE FIELD

OPERATIONS
424.000.000 - GRANT

REVENUE
2200 - POLICE FIELD

OPERATIONS TOTAL

REVENUES TOTAL
Expenses
2200 - POLICE FIELD

OPERATIONS

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL
2200 - POLICE FIELD

OPERATIONS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 252 - Brynes DOJ Grant
146 174
$1,200 $200 – $0
$1,200 $200 – $0
$14,039 -$800 – $0
$14,039 -$800 – $0
$15,239 -$600 – $0
$11,863 – – $0
$11,863 – – $0
$11,863 – – $0
$11,863 – – $0
Revenues
3100 - PLANNING
454.280.000 - ABANDONED

HOME REGISTRATION
3100 - PLANNING TOTAL
3200 - BUILDING

INSPECTION
475.000.000 -

REIMBURSEMENTS
3200 - BUILDING

INSPECTION TOTAL

REVENUES TOTAL
Expenses
3200 - BUILDING

INSPECTION

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
3200 - BUILDING

INSPECTION TOTAL
0000 - NONDEPARTMENTAL REVENUE

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 260 - Foreclosed Homes Project
147 175
– – – $215,000
– – – $215,000
$190,414 $256,149 $200,000 $0
$190,414 $256,149 $200,000 $0
$115,107 – – $0
$115,107 – – $0
$305,521 $256,149 $200,000 $215,000
$91,385 $93,251 $89,388 $102,704
$128 – – $1
$1,598 – – $0
$3,286 $1,757 $5,169 $14,579
$5,931 $14,726 $26,000 $15,000
– $1,308 – $0
– $941 – $0
$20,915 $7,935 – -$1
$1,984 – – $0
– $500 $1,200 $1,200
$7,519 $7,395 $5,789 $6,243
$1,759 $1,729 $1,354 $1,460
$25,389 $12,815 – $0
– $7,477 $14,603 $18,786
Revenues
2100 - POLICE SUPPORT
475.300.000 - ACT

PROGRAM

REIMBURSEMENT
2100 - POLICE SUPPORT
TOTAL
2200 - POLICE FIELD

OPERATIONS
475.300.000 - ACT

PROGRAM

REIMBURSEMENT
2200 - POLICE FIELD

OPERATIONS TOTAL
0000 - NONDEPARTMENTAL REVENUE
490.220.000 - OPERATING

TRANSFERS IN
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
2100 - POLICE SUPPORT

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.116.000 - COURT

STANDBY
500.130.003 - GRANT
HOURS
500.134.000 - HOLIDAY PAY
500.130.000 - OVERTIME
500.130.002 - OVERTIMESPECIAL EVENT
500.130.400 - OVERTIMECALL BACK
500.130.500 - OVERTIMEHOLD OVER
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 269 - ACT Program
148 176
$228 $252 $206 $206
$245 $281 $467 $252
$1,000 $1,250 $1,200 $1,200
$720 $1,050 $720 $720
$141,713 $15,083 $12,847 $14,086
$303,800 $167,749 $158,943 $176,436
$6,303 $5,786 $10,000 $10,000
– – $10,000 $10,000
$876 $49,703 $2,600 $2,600
$557 $452 $438 $500
$673 – – $0
$8,409 $55,940 $23,038 $23,100
– – $2,553 $0
– – $2,553 $0
– $14,229 $7,330 $7,329
– $14,229 $7,330 $7,329
$312,209 $237,918 $191,864 $206,865
$312,209 $237,918 $191,864 $206,865
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.257.000 - GASOLINE &
DIESEL
600.305.000 - SMALL
TOOLS
600.350.000 - RADIOS,
COMMUNICATION, ETC.
630.100.000 - TELEPHONE
610.915.000 - TRAINING &

EDUCATION

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.100.000 - INTERNAL

CHARGE-FLEET

ALLOCATED COSTS TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2100 - POLICE SUPPORT
TOTAL
2200 - POLICE FIELD

OPERATIONS

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 269 - ACT Program
149 177
$473 $20,080 $452,000 $452,000
– – – $17,706
$593 $11,258 $457,000 $457,000
$580 $13,598 $678,000 $678,000
$455 $13,886 $706,000 $706,000
$60,976 $14,287 $748,660 $92,840
$63,076 $73,108 $3,041,660 $2,403,546
$63,076 $73,108 $3,041,660 $2,403,546
$455 $13,886 $706,000 $706,000
$580 $13,598 $678,000 $678,000
$60,976 $14,305 $748,660 $0
– – – $92,840
$593 $11,258 $457,000 $457,000
$473 $20,080 $452,000 $452,000
– – – $17,706
$63,076 $73,126 $3,041,660 $2,403,546
$63,076 $73,126 $3,041,660 $2,403,546
$63,076 $73,126 $3,041,660 $2,403,546
Revenues
5200 - CAPITAL PROJECTS
424.000.710 - CMAQ
MERCED-STILLMANTULARE AL
424.000.711 - CMAQ

THOMPSON AVE SIDEWALK
424.000.709 - CMAQ MILL &

ORANGE PARK & RIDE
424.000.348 - STBG

DINUBA AVE THOM TO
MCCALL
424.000.347 - STBG

DINUBA AVE MCCALL TO
DOCK
424.000.708 - CMAQ

DINUBA & MCCALL TRAFFIC
5200 - CAPITAL PROJECTS
TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.101.347 - STBG DINUBA

MCCALL TO DOCKERY
700.101.348 - STBG DINUBA

THOMPSON TO MCCALL
700.100.348 - CMAQ

DINUBA & MCCALL TRAFFIC
700.100.708 - CMAQ

DINUBA & MCCALL TRAFFIC
700.100.709 - CMAQ MILL &

ORANGE PARK & RIDE
700.100.710 - CMAQ
MERCED-STILLMANTULARE AL
700.100.711 - CMAQ

THOMPSON AVE SIDEWALK

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 272 - CMAQ
150 178
– $1,471,002 – $0
– $1,471,002 – $0
– $1,471,002 – $0
$1,186 $1,469,816 – $0
$1,186 $1,469,816 – $0
$1,186 $1,469,816 – $0
$1,186 $1,469,816 – $0
Revenues
5200 - CAPITAL PROJECTS
424.000.701 - DWR AB74
GRANT
5200 - CAPITAL PROJECTS
TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.347 - AB 74 STORM

DRAIN PROJECT

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 273 - AB74 Storm Drain Appropriation 151 179
$611,444 $570,824 – $0
$611,444 $570,824 – $0
– – $905,800 $693,500
– – $905,800 $693,500
$611,444 $570,824 $905,800 $693,500
$588 $463 – $0
$65,756 $103,817 – $0
$443,406 $268,357 – $0
$51,856 $72,599 – $0
$561,606 $445,237 – $0
$93,295 $104,546 – $0
$93,295 $104,546 – $0
$5,850 $2,861 – $0
$5,850 $2,861 – $0
$660,751 $552,644 – $0
– $100,311 $30,300 $120,000
– – $712,500 $475,000
– – $150,000 $0
– $100,311 $892,800 $595,000
Revenues
1600 - FINANCE-GENERAL

ACCOUNTING
475.000.000 -

REIMBURSEMENTS
1600 - FINANCE-GENERAL

ACCOUNTING TOTAL
1500 - ECONOMIC

DEVELOPMENT
475.000.000 -

REIMBURSEMENTS
1500 - ECONOMIC

DEVELOPMENT TOTAL

REVENUES TOTAL
Expenses
1600 - FINANCE-GENERAL

ACCOUNTING

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.250.000 - SUPPLIES
600.400.000 -

PROFESSIONAL SERVICES
600.500.000 - RENTALSBUILDINGS

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.400.000 - LEASE

PURCHASE DEBT PAYMENT

CAPITAL EXPENDITURES
TOTAL

DEBT SERVICE
700.300.000 - INTEREST

DEBT SERVICE TOTAL
1600 - FINANCE-GENERAL

ACCOUNTING TOTAL
1500 - ECONOMIC

DEVELOPMENT

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
600.400.000 -

PROFESSIONAL SERVICES
600.500.000 - RENTALSBUILDINGS

MAINTENANCE &
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 274 - CVTC High Speed Rail
152 180
– – $13,000 $8,500
– – $13,000 $8,500
– $100,311 $905,800 $603,500
$660,751 $652,955 $905,800 $603,500

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL
1500 - ECONOMIC

DEVELOPMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 274 - CVTC High Speed Rail
153 181
– $158,927 – $0
– $158,927 – $0
– $158,927 – $0
– $350,501 – $0
– $350,501 – $0
– $350,501 – $0
– $350,501 – $0
Revenues
5200 - CAPITAL PROJECTS
424.000.000 - GRANT

REVENUE
5200 - CAPITAL PROJECTS
TOTAL
0000 - NONDEPARTMENTAL REVENUE

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.018 -

BRENTLINGER PARK

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 275 - Proposition 68 Park Grant
154 182
– – $504,100 $0
– – $504,100 $0
– – $504,100 $0
$6,000 – $504,100 $0
$6,000 – $504,100 $0
$110,000 – – $0
$110,000 – – $0
$116,000 – $504,100 $0
$116,000 – $504,100 $0
Revenues
3100 - PLANNING
5200 - CAPITAL PROJECTS
424.000.000 - GRANT

REVENUE
5200 - CAPITAL PROJECTS
TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.320 - TRANTSIT

ORIENTED DEVELOPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
5200 - CAPITAL PROJECTS
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 276 - Transit Oriented Development 155 183
– – – $2,701,000
– – – $2,701,000
– – $384,000 $0
– – $384,000 $0
– – $384,000 $2,701,000
– – – $2,701,000
– – $384,000 $0
– – $384,000 $2,701,000
– – $384,000 $2,701,000
– – $384,000 $2,701,000
Revenues
5200 - CAPITAL PROJECTS
424.000.662 - ATP CID

CANAL PIPING & BIKE TRAIL
5200 - CAPITAL PROJECTS
TOTAL
5400 - PUBLIC WORKSSTREETS
424.000.346 - ATP CYCLE 6
5400 - PUBLIC WORKSSTREETS TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.662 - ATP CID

CANAL PIPING & BIKE TRAIL
700.100.000 -

IMPROVEMENTS

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL
5400 - PUBLIC WORKSSTREETS

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 278 - Caltrans Fund
156 184
– – – $800
– – – $800
– – – $800
– – – $10,000
– – – $15,000
– – – $25,000
– – – $25,000
– – – $25,000
Revenues
5400 - PUBLIC WORKSSTREETS
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.664 - CITY HALL

NORTH PARKING DRAINAGE
700.100.678 - ROSE AVE

RECONSTRUCTION

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 280 - LTF Article 3
157 185
– – – $850,000
– – – $850,000
– – – $9,000
– – – $9,000
– – – $859,000
– – – $145,000
– – – $140,000
– – – $444,400
– – – $77,000
– – – $44,000
– – – $38,000
– – – $79,000
– – – $56,000
– – – $1,023,400
– – – $1,023,400
– – – $625,000
– – – $625,000
– – – $625,000
Revenues
5400 - PUBLIC WORKSSTREETS
422.010.000 - LTF ART 8

STREETS & ROADS
5400 - PUBLIC WORKSSTREETS TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.663 - FLORAL AVE
MEDIAN @ SR 99
700.100.664 - CITY HALL

NORTH PARKING DRAINAGE
700.100.671 - THOMPSON

AVE CAPE SEAL
700.100.673 - GOLDRIDGE

STREET OVERLAY
700.100.674 - MITCHELL

AVE CAPE SEAL
700.100.676 - THOMPSON

AVE RECONSTRUCTION
NORTH
700.100.678 - ROSE AVE

RECONSTRUCTION
700.100.681 - 2025 ALLEY

IMPROVEMENT PROJECTS

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL
5400 - PUBLIC WORKSSTREETS

TRANSFERS/OTHER
700.675.000 - OPERATING

TRANSFERS OUT

TRANSFERS/OTHER TOTAL
5400 - PUBLIC WORKSSTREETS TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 281 - LTF Article 8
158 186
EXPENSES TOTAL – – – $1,648,400
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 281 - LTF Article 8
159 187
– $14,129 – $0
– $14,129 – $0
– $14,129 – $0
– $15,960 – $0
– $15,960 – $0
– $15,960 – $0
– $15,960 – $0
Revenues
3100 - PLANNING
424.000.000 - GRANT

REVENUE
3100 - PLANNING TOTAL

REVENUES TOTAL
Expenses
3100 - PLANNING

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
3100 - PLANNING TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 287 - Tactical Urbanism Grant
160 188
– $97,575 – $0
– $97,575 – $0
– $97,575 – $0
– $97,575 – $0
– $97,575 – $0
– $97,575 – $0
– $97,575 – $0
Revenues
3100 - PLANNING
424.000.000 - GRANT

REVENUE
3100 - PLANNING TOTAL

REVENUES TOTAL
Expenses
3100 - PLANNING

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
3100 - PLANNING TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 288 - Clean California Grant
161 189
$100,000 – – $0
$100,000 – – $0
$100,000 – – $0
$100,000 – – $10,000
$100,000 – – $10,000
$100,000 – – $10,000
$100,000 – – $10,000
Revenues
4200 - SENIOR CITIZENS
424.000.000 - GRANT

REVENUE
4200 - SENIOR CITIZENS
TOTAL

REVENUES TOTAL
Expenses
4200 - SENIOR CITIZENS

CAPITAL EXPENDITURES
700.100.000 -

IMPROVEMENTS

CAPITAL EXPENDITURES
TOTAL
4200 - SENIOR CITIZENS
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 289 - Community Power Resiliency
162 190
$11,893 $25,000 – $0
$11,893 $25,000 – $0
$11,893 $25,000 – $0
$59,831 – – $0
$59,831 – – $0
$59,831 – – $0
$25,000 – – $0
$25,000 – – $0
$25,000 – – $0
$84,831 – – $0
Revenues
3100 - PLANNING
424.000.000 - GRANT

REVENUE
3100 - PLANNING TOTAL

REVENUES TOTAL
Expenses
3100 - PLANNING

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
3100 - PLANNING TOTAL
0000 - NONDEPARTMENTAL REVENUE

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
0000 - NONDEPARTMENTAL REVENUE
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 290 - SB 2 Planning
163 191
– $139,355 – $0
– $139,355 – $0
$2,692,262 $2,688,747 $2,667,400 $2,700,000
$39,670 $77,584 $39,670 $46,000
$225,231 – – $0
$2,957,163 $2,766,331 $2,707,070 $2,746,000
$2,957,163 $2,905,686 $2,707,070 $2,746,000
– $3,016 $373,173 $251,814
– – – $4,000
– – – $25,655
– – $9,612 $4,560
– – – $15,000
– – – $1,500
– – – $1,500
– – $3,300 $2,100
– – $22,606 $17,037
– – $5,287 $3,985
– – $55,348 $44,493
– – $882 $411
– – $1,824 $687
– – $4,600 $2,600
– – $2,160 $3,640
Revenues
2200 - POLICE FIELD

OPERATIONS
483.000.001 - PROCEEDS

FROM LONG-TERM DEBT
2200 - POLICE FIELD

OPERATIONS TOTAL
0000 - NONDEPARTMENTAL REVENUE
410.600.000 - SALES TAXMEASURE S
470.000.000 - INTEREST
INCOME
490.220.000 - OPERATING

TRANSFERS IN
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
2100 - POLICE SUPPORT

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.116.000 - COURT

STANDBY
500.120.000 - SALARIESPART TIME
500.134.000 - HOLIDAY PAY
500.130.000 - OVERTIME
500.130.200 - OVERTIMERANGE
500.130.300 - OVERTIMETRAINING
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 295 - Measure S
164 192
$249,764 – $44,800 $31,974
$249,764 $3,016 $523,592 $410,956
– – $150,000 $233,850
– – $150,000 $233,850
– $83,994 $150,000 $105,000
– $83,994 $150,000 $105,000
– $14,342 $14,343 $14,341
– $14,342 $14,343 $14,341
$249,764 $101,353 $837,935 $764,147
– – – $28,431
– – – $1,471
– – – $2,000
– – – $1,854
– – – $434
– – – $3,994
– – – $134
– – – $75
– – – $402
– – – $2,381
– – – $41,176
– – – $55,000
– – – $55,000
– – – $96,176
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.475.000 -

MAINTENANCE

AGREEMENTS

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2100 - POLICE SUPPORT
TOTAL
2150 - DISPATCH

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.134.000 - HOLIDAY PAY
500.130.000 - OVERTIME
510.210.000 - FICA
510.215.000 - MEDICARE
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.475.000 -

MAINTENANCE

AGREEMENTS

MAINTENANCE &

OPERATIONS TOTAL
2150 - DISPATCH TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 295 - Measure S
165 193
$4,040 $116,760 $761,672 $944,445
$118 $680 – $5,000
$370 $513 – $5,000
– – $82,320 $0
$1,421 $6,004 $40,751 $46,370
$3,359 $11,276 $7,500 $40,000
– $1,198 $500 $7,500
$2,850 $1,199 $1,000 $9,000
$118 $396 $1,000 $4,000
$355 $3,013 $1,500 $8,000
$529 – $1,000 $2,000
$679 $529 $1,000 $30,000
– $6,068 – $0
$1,200 $1,900 $3,600 $8,400
$1,040 $8,171 $53,495 $59,478
$243 $1,911 $12,511 $13,911
$2,826 $4,356 – $0
– $8,188 $91,838 $136,520
$28 $294 $1,893 $2,098
$33 $312 $4,315 $2,399
$1,000 $2,185 $10,400 $11,600
– $420 $1,440 $1,440
$216 $22,266 $113,109 $138,860
$20,424 $197,640 $1,190,844 $1,476,021
2200 - POLICE FIELD

OPERATIONS

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.116.000 - COURT

STANDBY
500.117.000 - COURT

APPEARANCE
500.120.000 - SALARIESPART TIME
500.134.000 - HOLIDAY PAY
500.130.000 - OVERTIME
500.130.002 - OVERTIMESPECIAL EVENT
500.130.100 - OVERTIMEMINIMUM STAFFING
500.130.200 - OVERTIMERANGE
500.130.300 - OVERTIMETRAINING
500.130.400 - OVERTIMECALL BACK
500.130.500 - OVERTIMEHOLD OVER
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 295 - Measure S
166 194
– – $30,000 $40,000
– – $30,000 $40,000
– – $35,999 $160,000
$43,639 $139,355 $102,000 $136,000
$43,639 $139,355 $137,999 $296,000
– $12,764 – $0
– $12,764 – $0
$64,063 $349,758 $1,358,843 $1,812,021
– – – $129,081
– – – $6,405
– – – $8,363
– – – $1,956
– – – $18,786
– – – $206
– – – $338
– – – $1,000
– – – $720
– – – $18,871
– – – $185,726
– – $28,062 $160,000
– – $28,062 $160,000
– – $28,062 $345,726
600.133.000 -

MISCELLANEOUS EXPENSE

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.402.000 - VEHICLE

LEASE PAYMENTS
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2200 - POLICE FIELD

OPERATIONS TOTAL
2300 - POLICE

ADMINISTRATION

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.134.000 - HOLIDAY PAY
510.210.000 - FICA
510.215.000 - MEDICARE
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

CAPITAL EXPENDITURES
700.402.000 - VEHICLE

LEASE PAYMENTS

CAPITAL EXPENDITURES
TOTAL
2300 - POLICE

ADMINISTRATION TOTAL
2400 - ANIMAL SERVICES

CAPITAL EXPENDITURES
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 295 - Measure S
167 195
– – $3,952 $0
– – $3,952 $0
– – $3,952 $0
$24,359 $9,075 $12,000 $0
$665 $76 $1,000 $1,000
$284 $245 $3,000 $3,000
$25,308 $9,396 $16,000 $4,000
– $7,874 – $0
– $7,874 – $0
$25,308 $17,270 $16,000 $4,000
– $108,190 $192,382 $213,110
– $1,423 – $0
– $9,089 $17,348 $28,471
– $18,795 – $15,000
– $5,487 $17,348 $23,133
– $7,226 – $0
– $700 $14,032 $2,400
– $8,570 $3,282 $16,045
– $2,004 – $3,753
– $3,919 – $0
– $15,415 $30,830 $39,659
– $483 $720 $720
– $327 $1,132 $647
– $1,124 $2,000 $2,000
700.402.000 - VEHICLE

LEASE PAYMENTS

CAPITAL EXPENDITURES
TOTAL
2400 - ANIMAL SERVICES
TOTAL
2500 - FIRE

ADMINISTRATION

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
600.305.000 - SMALL
TOOLS
610.915.000 - TRAINING &

EDUCATION

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL
2500 - FIRE

ADMINISTRATION TOTAL
2525 - FIRE OPERATIONS

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.110.100 - OFFICER IN
CHARGE
500.134.000 - HOLIDAY PAY
500.130.000 - OVERTIME
500.110.200 - FLSA
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 295 - Measure S
168 196
– $18,608 $38,598 $45,011
– $201,359 $317,672 $389,949
$19,597 $30,226 $30,000 $30,000
$19,597 $30,226 $30,000 $30,000
– $10,897 $40,000 $90,000
– $10,897 $40,000 $90,000
– $40,874 – $0
– $40,874 – $0
$19,597 $283,356 $387,672 $509,949
$1,849,075 $1,805,982 – $0
$1,849,075 $1,805,982 – $0
$1,849,075 $1,805,982 – $0
$2,207,808 $2,557,719 $2,632,463 $3,532,019

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
610.915.000 - TRAINING &

EDUCATION

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2525 - FIRE OPERATIONS
TOTAL
0000 - NONDEPARTMENTAL REVENUE

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
0000 - NONDEPARTMENTAL REVENUE
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 295 - Measure S
169 197
– $19,982 $22,000 $22,000
– – $100,000 $100,000
– $19,982 $122,000 $122,000
– $19,982 $122,000 $122,000
– $8,806 – $0
– $8,806 – $0
– $8,806 – $0
– $8,806 – $0
Revenues
1500 - ECONOMIC

DEVELOPMENT
440.400.000 - BID

ASSESSMENT FEE
490.220.000 - OPERATING

TRANSFERS IN
1500 - ECONOMIC

DEVELOPMENT TOTAL

REVENUES TOTAL
Expenses
1500 - ECONOMIC

DEVELOPMENT

MAINTENANCE &

OPERATIONS
600.401.000 - BUSINESS

IMPROVEMENT DISTRICT

MAINTENANCE &

OPERATIONS TOTAL
1500 - ECONOMIC

DEVELOPMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 296 - Business Improvement District 170 198
– – – $24,500
– – – $24,500
– – – $4,800
– – – $4,800
– – – $29,300
Revenues
3100 - PLANNING
454.950.000 - LONG RANGE

PLANNING FEE
3100 - PLANNING TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 297 - Long Range Planning
171 199
$9,471 $84,040 – $90,000
$9,471 $84,040 – $90,000
$29,387 $48,568 $29,388 $29,500
$29,387 $48,568 $29,388 $29,500
$38,858 $132,607 $29,388 $119,500
$2,500 $51,810 – $0
$2,500 $51,810 – $0
$2,500 $51,810 – $0
– – – $319,000
– – – $319,000
– – – $70,000
– – – $70,000
– – – $70,000
$2,500 $51,810 – $389,000
Revenues
5100 - ENGINEERING
450.100.000 -

DEVELOPMENT IMPACT FEE
5100 - ENGINEERING
TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5100 - ENGINEERING

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
5100 - ENGINEERING
TOTAL
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
5200 - CAPITAL PROJECTS
TOTAL
5400 - PUBLIC WORKSSTREETS

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL
5400 - PUBLIC WORKSSTREETS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 401 - Development Impact Fees-Streets 172 200
$2,666 $19,874 – $11,000
$2,666 $19,874 – $11,000
$2,666 $19,874 – $11,000
Revenues
5100 - ENGINEERING
450.100.000 -

DEVELOPMENT IMPACT FEE
5100 - ENGINEERING
TOTAL

REVENUES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 402 - Development Impact Fees-Police Facilities 173 201
$2,654 $17,967 – $12,000
$2,654 $17,967 – $12,000
$2,654 $17,967 – $12,000
Revenues
5100 - ENGINEERING
450.100.000 -

DEVELOPMENT IMPACT FEE
5100 - ENGINEERING
TOTAL

REVENUES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 403 - Development Impact Fees-Fire Facilities 174 202
$2,926 $20,373 – $14,000
$2,926 $20,373 – $14,000
$5,555 – $5,556 $5,600
$5,555 – $5,556 $5,600
$8,481 $20,373 $5,556 $19,600
$152,098 $29,151 – $0
$152,098 $29,151 – $0
$152,098 $29,151 – $0
$23,970 $18,711 – $0
$23,970 $18,711 – $0
$23,970 $18,711 – $0
$176,069 $47,862 – $0
Revenues
5100 - ENGINEERING
450.100.000 -

DEVELOPMENT IMPACT FEE
5100 - ENGINEERING
TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
1300 - CITY MANAGER

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL
1300 - CITY MANAGER
TOTAL
5100 - ENGINEERING
0000 - NONDEPARTMENTAL REVENUE

CAPITAL EXPENDITURES
700.100.008 - CITY HALL

RENOVATIONS

CAPITAL EXPENDITURES
TOTAL
0000 - NONDEPARTMENTAL REVENUE
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 404 - Development Impact Fees-City Facilities 175 203
– $162,903 – $126,000
– $162,903 – $126,000
– $162,903 – $126,000
– $30,162 – $0
– $30,162 – $0
– $30,162 – $0
– $1,102 – $0
– $1,102 – $0
– $1,102 – $0
– $31,264 – $0
Revenues
5100 - ENGINEERING
450.100.000 -

DEVELOPMENT IMPACT FEE
5100 - ENGINEERING
TOTAL

REVENUES TOTAL
Expenses
5100 - ENGINEERING

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
5100 - ENGINEERING
TOTAL
5200 - CAPITAL PROJECTS

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
5200 - CAPITAL PROJECTS
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 405 - Development Impact Fees-Storm Drain 176 204
$18,168 $26,164 – $17,900
$18,168 $26,164 – $17,900
$5,169 $2,589 $5,170 $5,200
$5,169 $2,589 $5,170 $5,200
$23,337 $28,752 $5,170 $23,100
$54,000 $54,000 – $0
$54,000 $54,000 – $0
$54,000 $54,000 – $0
– – $315,125 $300,000
– – $315,125 $300,000
– – $315,125 $300,000
$54,000 $54,000 $315,125 $300,000
Revenues
5100 - ENGINEERING
450.100.000 -

DEVELOPMENT IMPACT FEE
5100 - ENGINEERING
TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
5200 - CAPITAL PROJECTS
TOTAL
9900 - GENERAL-NON

DEPARTMENT

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
9900 - GENERAL-NON

DEPARTMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 406 - Development Impact Fees-Sewer 177 205
$35,823 $236,484 – $138,000
$35,823 $236,484 – $138,000
$9,206 $17,297 $9,207 $9,200
$9,206 $17,297 $9,207 $9,200
$45,029 $253,781 $9,207 $147,200
$49,563 $167,741 – $0
$49,563 $167,741 – $0
$49,563 $167,741 – $0
– $62,750 – $0
– $62,750 – $0
– $62,750 – $0
– – – $10,000
– – – $70,000
– – – $80,000
– – – $80,000
$3,798 – – $0
$3,798 – – $0
Revenues
5100 - ENGINEERING
450.100.000 -

DEVELOPMENT IMPACT FEE
5100 - ENGINEERING
TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.007 - ROCKWELL
PARK

CAPITAL EXPENDITURES
TOTAL
5200 - CAPITAL PROJECTS
TOTAL
4100 - RECREATION

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
4100 - RECREATION TOTAL
5300 - PUBLIC WORKSPARKS

CAPITAL EXPENDITURES
700.100.000 -

IMPROVEMENTS
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL
5300 - PUBLIC WORKSPARKS TOTAL
0000 - NONDEPARTMENTAL REVENUE

MAINTENANCE &

OPERATIONS
600.201.000 - BAD DEBT

MAINTENANCE &

OPERATIONS TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 407 - Development Impact Fees-Parks & Recreation 178 206
$3,798 – – $0
$53,360 $230,491 – $80,000
0000 - NONDEPARTMENTAL REVENUE
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 407 - Development Impact Fees-Parks & Recreation 179 207
$30,247 $30,865 – $0
$30,247 $30,865 – $0
$4,788 $11,691 $4,789 $0
$4,788 $11,691 $4,789 $0
$35,036 $42,556 $4,789 $0
Revenues
3100 - PLANNING
454.950.000 - LONG RANGE

PLANNING FEE
3100 - PLANNING TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
3100 - PLANNING
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 408 - Long Range Planning
180 208
$3,848 – – $0
$3,848 – – $0
$3,848 – – $0
– – $137,000 $0
– – $137,000 $0
– – $137,000 $0
– – $137,000 $0
Revenues
5100 - ENGINEERING
450.100.000 -

DEVELOPMENT IMPACT FEE
5100 - ENGINEERING
TOTAL

REVENUES TOTAL
Expenses
9900 - GENERAL-NON

DEPARTMENT

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
9900 - GENERAL-NON

DEPARTMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 410 - Development Impact Fees-Waste Water Collection 181 209
– $37,746 – $38,000
– $37,746 – $38,000
– $37,746 – $38,000
Revenues
5100 - ENGINEERING
450.100.000 -

DEVELOPMENT IMPACT FEE
5100 - ENGINEERING
TOTAL

REVENUES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 411 - Development Impact Fees-Public Facilities 182 210
– $4,414 – $5,000
– $4,414 – $5,000
– $4,414 – $5,000
Revenues
5100 - ENGINEERING
450.100.000 -

DEVELOPMENT IMPACT FEE
5100 - ENGINEERING
TOTAL

REVENUES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Special Revenue Fund 412 - Development Impact Fees-Open Space Acquisition 183 211
Capital Project Funds
184 212
$727 – – $0
$727 – – $0
$727 – – $0
$727 – – $0
Expenses
3100 - PLANNING

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
3100 - PLANNING TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Capital Project Fund 447 - Tutelian Project
185 213
$138,546 $129,000 $149,000 $149,000
$138,546 $129,000 $149,000 $149,000
– $9,403 – –
– $9,403 – –
$138,546 $138,403 $149,000 $149,000
$49,397 $10,143 – $0
$49,397 $10,143 – $0
$49,397 $10,143 – $0
$49,397 $10,143 – $0
Revenues
4100 - RECREATION
490.220.000 - OPERATING

TRANSFERS IN
4100 - RECREATION TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5200 - CAPITAL PROJECTS
4100 - RECREATION

CAPITAL EXPENDITURES
700.100.000 -

IMPROVEMENTS

CAPITAL EXPENDITURES
TOTAL
4100 - RECREATION TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Capital Project Fund 456 - Parks Project
186 214
$7,452 – – $0
$7,452 – – $0
$30,279 $10,372 – $0
$30,279 $10,372 – $0
$37,731 $10,372 – $0
$37,731 $10,372 – $0
Revenues
0000 - NONDEPARTMENTAL REVENUE
Expenses
2100 - POLICE SUPPORT

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.100.005 - NEW POLICE

STATION

CAPITAL EXPENDITURES
TOTAL
2100 - POLICE SUPPORT
TOTAL
5200 - CAPITAL PROJECTS

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Capital Project Fund 457 - Police Station Construction
187 215
$4,500,000 – – $0
$4,500,000 – – $0
$19,794 $113,183 – $20,000
$19,794 $113,183 – $20,000
$4,519,794 $113,183 – $20,000
– – $700,000 $2,150,000
– – $700,000 $2,150,000
– – $700,000 $2,150,000
– – $700,000 $2,150,000
Revenues
2500 - FIRE

ADMINISTRATION
424.000.000 - GRANT

REVENUE
2500 - FIRE

ADMINISTRATION TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
2500 - FIRE

ADMINISTRATION

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
2500 - FIRE

ADMINISTRATION TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Capital Project Fund 459 - New Fire Station
188 216
– $7,041,422 – $0
– $7,041,422 – $0
– $73,759 – $0
– $73,759 – $0
– $7,115,181 – $0
Revenues
5200 - CAPITAL PROJECTS
490.220.000 - OPERATING

TRANSFERS IN
5200 - CAPITAL PROJECTS
TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

SUCCESSOR AGENCY
480.050.000 - NOTES

RECEIVABLE PRINCIPAL
482.010.000 -

MISCELLANEOUS REVENUE
6300 - ADMIN. -

SUCCESSOR AGENCY
TOTAL

REVENUES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Capital Project Fund 494 - Housing Fund
190 218
Enterprise
Funds
191 219
Ambulance Services
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
 Provide Emergency ALS Ambulance Transportation Services.  Provide Non-emergency ALS and BLS Ambulance Transportation Services.  Ambulance Billing
 EMS Training
Accomplishments for Fiscal Year 2024-2025
 Deployed 3 ALS ambulances daily.
 Increased ambulance fleet to six units.
 Created efficiencies in Ambulance Billing
 Completed multiple recruitments for both full-time and part-time staff Objectives for Fiscal Year 2025-2026
 Enhance operations by adding a 4th 12-hour unit.
 Purchase a 7th ambulance to ensure continuity of services.  Provide ACLS and PALS training as a service to the community.  Continue Recruitments to achieve full staffing.

Performance Measures FY 2024-25
Estimated Actuals
FY 2025-26
Target
EMS Responses Est. 5865 6100
220
$13,500 $12,375 $12,000 $0
$1,254 – – $0
$2,072,957 $3,167,612 $3,480,000 $4,430,000
$476,116 $489,322 $475,000 $430,000
$8,235 $15,006 $12,000 $12,000
$2,307,901 $2,512,730 $2,800,000 $2,800,000
$5,005 $4,345 $5,000 $5,000
$322 $6,229 – $6,000
$4,885,291 $6,207,619 $6,784,000 $7,683,000
$17,427 $30,243 $17,427 $17,500
$1,934,035 – – $0
$1,951,461 $30,243 $17,427 $17,500
$6,836,753 $6,237,861 $6,801,427 $7,700,500
$28,671 $51,123 $33,789 $33,504
– $43 – $100
$600 $600 $600 $600
$1,756 $1,842 $1,959 $2,059
$411 $431 $459 $482
$11,211 $5,988 – $0
– $4,057 $8,114 $10,437
$153 $156 $148 $148
Revenues
2600 - AMBULANCE
452.140.000 - FRESNO

COUNTY DRY RUN

CONTRACT
452.100.000 - GEMT

REVENUES
452.110.000 -

INSURANCE/PRIVATE/MEDI
-CAL
452.120.000 -

MEDICARE/VA
452.130.000 - COLLECTION

PAYMENTS
452.150.000 - IGT

PROGRAM
452.185.000 - AMB

SUBSCRIPTION FEES
455.550.000 - SPECIAL
EVENT
2600 - AMBULANCE TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
490.220.000 - OPERATING

TRANSFERS IN
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
1600 - FINANCE-GENERAL

ACCOUNTING

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.000 - OVERTIME
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 600 - Ambulance Services
193 221
$72 $78 $158 $84
-$1,553,974 $220,380 $4,816 $5,081
-$1,511,101 $284,696 $50,043 $52,495
-$1,909 – – $0
-$1,909 – – $0
– $3,635 – $0
– $3,635 – $0
-$1,513,009 $288,331 $50,043 $52,495
$71,369 $93,325 $95,775 $194,961
– $6 – $0
$5,345 $6,342 – $0
– $204 – $500
– $3,716 – $0
$1,256 $2,642 $4,940 $5,325
$4,592 $6,665 $5,939 $11,103
$1,074 $1,559 $1,390 $2,827
$17,381 $7,178 – $0
– $4,430 $7,060 $17,715
$277 $377 $309 $484
$190 $266 $480 $488
$250 $105 $500 $0
$240 $685 $750 $1,125
$200,265 $14,509 $16,644 $33,556
$302,239 $142,009 $133,787 $268,084
510.230.000 -

UNEMPLOYMENT

INSURANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.201.001 - BAD DEBT

RECOVERY

MAINTENANCE &

OPERATIONS TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
1600 - FINANCE-GENERAL

ACCOUNTING TOTAL
2500 - FIRE

ADMINISTRATION

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.110.100 - OFFICER IN
CHARGE
500.134.000 - HOLIDAY PAY
500.130.000 - OVERTIME
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 600 - Ambulance Services
194 222
– $18,768 $11,020 $11,019
– $18,768 $11,020 $11,019
$302,239 $160,777 $144,807 $279,103
$302,490 $362,437 $476,187 $1,028,047
$140 $129 – $0
$21,675 $29,881 $42,561 $138,487
$55,533 $117,034 $78,000 $150,000
$43,208 $3,832 – $0
$2,244 $1,581 $6,587 $6,000
$1,385 $1,384 – $0
$8,522 $20,985 $42,561 $112,521
– $1,306 $2,500 $0
$5,075 $5,556 $7,350 $10,575
$24,377 $30,532 $33,717 $76,403
$5,825 $7,529 $7,934 $18,164
$38,749 $21,345 – $0
– $16,379 $39,727 $128,276
$762 $1,100 $1,440 $2,765
$1,217 $1,925 $2,736 $3,132
$2,500 $3,125 $4,000 $7,750
$1,740 $1,890 $2,160 $2,700
$503,313 $67,978 $109,926 $231,072
$1,018,756 $695,929 $857,386 $1,915,892
– – – $3,000
– – – $55,000

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2500 - FIRE

ADMINISTRATION TOTAL
2525 - FIRE OPERATIONS

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES
600.457.000 - AUTO
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 600 - Ambulance Services
195 223
– – – $500
– – – $58,500
– $69,369 $26,312 $26,309
– $69,369 $26,312 $26,309
$1,018,756 $765,298 $883,698 $2,000,701
$1,135,763 $911,253 $1,047,003 $1,159,525
– – – $1,996
$144,502 $99,645 $134,160 $245,166
$90,568 $108,617 $116,033 $195,639
$457,240 $699,636 $565,000 $600,000
$18,537 $11,466 – $0
– $121 – $0
$799 – $7,966 $7,966
$16,929 $24,859 $17,000 $5,000
$12,588 $9,406 $12,000 $16,800
$108,340 $120,955 $80,513 $97,329
$25,375 $28,288 $18,830 $22,763
$236,005 $134,750 – $0
– $53,314 $163,261 $253,346
$4,555 $5,151 $6,061 $5,794
$5,336 $7,278 $6,493 $3,925
$11,100 $10,423 $9,500 $9,500
$1,440 $720 – $0
$1,593,291 $97,557 $98,255 $112,678
$3,862,367 $2,323,439 $2,282,075 $2,737,427

SERVICE-REPAIRS
600.458.000 - AUTO

SERVICE-TOWING

MAINTENANCE &

OPERATIONS TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2525 - FIRE OPERATIONS
TOTAL
2600 - AMBULANCE

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.110.100 - OFFICER IN
CHARGE
500.120.000 - SALARIESPART TIME
500.134.000 - HOLIDAY PAY
500.130.000 - OVERTIME
500.130.002 - OVERTIMESPECIAL EVENT
500.130.400 - OVERTIMECALL BACK
500.110.200 - FLSA
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 600 - Ambulance Services
196 224
– – $500 $250
$10,686 $7,253 $8,400 $5,000
$78,986 $88,190 $87,500 $92,600
$9,121 $11,654 $9,000 $1,000
$3,086 $4,183 $5,000 $2,500
$987 $1,423 $1,500 $2,000
– – – $4,800
$36,256 $21,745 $56,000 $70,300
$106,288 $174,205 $157,000 $192,000
– – $452,000 $480,000
$110,288 $498,755 – $0
– – $72,000 $40,000
– – – $2,000
$3,964 $15,204 $6,500 $6,500
$1,356 $462 $1,200 $2,400
$1,004 $4,073 $35,000 $20,000
– $36,834 – $0
– $30,546 $31,974 $32,000
– – $1,636 $1,719
$362,022 $894,526 $925,210 $955,069
$16,892 $4,408 $3,773 $13,008
$1,865 $1,742 – $0
$139,815 $299,914 $206,217 $516,398
$23,203 $200,022 $96,646 $16,129

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.250.000 - SUPPLIES
600.280.000 - MEDICAL

SUPPLIES
600.285.000 - OXYGEN

SUPPLIES
600.300.000 - UNIFORM

EXPENSE
600.350.000 - RADIOS,
COMMUNICATION, ETC.
630.700.000 - INTERNET
600.400.000 -

PROFESSIONAL SERVICES
600.430.000 - BILLING

SERVICES
600.432.000 - PP-GEMT IGT
600.434.000 - GEMT

QUALITY ASSURANCE FEE
600.457.000 - AUTO

SERVICE-REPAIRS
600.458.000 - AUTO

SERVICE-TOWING
610.915.000 - TRAINING &

EDUCATION
610.917.000 - MEDIC

CERTIFICATION
600.375.000 - EQUIPMENT

REPAIRS
600.475.000 -

MAINTENANCE

AGREEMENTS
600.500.000 - RENTALSBUILDINGS
600.600.000 - LEASE

PAYMENTS

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.100.000 - INTERNAL

CHARGE-FLEET
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 600 - Ambulance Services
197 225
$181,775 $506,086 $306,636 $545,535
– $9,400 $450,000 $0
– – – $148,208
$85,926 $117,102 – $0
$13,641 $13,641 – $0
$4,146 $38,852 $360,000 $280,000
$103,713 $178,995 $810,000 $428,208
$1,519 $930 – $0
$1,519 $930 – $0
$1,150,316 $1,314,999 $685,823 $685,814
$1,150,316 $1,314,999 $685,823 $685,814
$5,661,712 $5,218,975 $5,009,743 $5,352,052
$5,469,697 $6,433,381 $6,088,292 $7,684,351

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.100.000 -

IMPROVEMENTS
700.400.000 - LEASE

PURCHASE DEBT PAYMENT
700.500.000 -

DEPRECIATION EXPENSE
700.501.000 -

AMORTIZATION EXPENSE
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES
TOTAL

DEBT SERVICE
750.300.000 - INTEREST

DEBT SERVICE TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
2600 - AMBULANCE TOTAL
5200 - CAPITAL PROJECTS

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 600 - Ambulance Services
198 226
$457 – $10,000 $0
– $37 – $0
– – $5,000 $2,500
$24,831 $29,167 $38,000 $40,000
$11,539 $11,321 – $0
$22,706 $15,000 $15,000 $89,400
$59,534 $55,525 $68,000 $131,900
$7,028 $6,842 – $0
$7,028 $6,842 – $0
$66,562 $62,367 $68,000 $131,900
$8,919 $875 $5,710 $4,956
$6,531 $7,165 $400 $2,937
– – $105 $105
– $535 – $0
$786 $773 $379 $490
$184 $181 $89 $115
$337 $180 – $0
– – $180 $940
$9 $14 $15 $14
$32 $31 $31 $20
$39 $30 $36 $75
Revenues
4100 - RECREATION
482.010.000 -

MISCELLANEOUS REVENUE
482.020.000 - DONATIONS

PROCEEDS
456.500.000 - PROGRAM

REVENUE
472.040.000 - RENTAL

PIONEER VILLAGE
475.000.000 -

REIMBURSEMENTS
490.220.000 - OPERATING

TRANSFERS IN
4100 - RECREATION TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
4100 - RECREATION

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.150.000 - DEFERRED

COMPENSATION
500.170.000 - WORKERS

COMPENSATION

INSURANCE
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 601 - Pioneer Village
199 227
$42 – – $0
-$12,363 $252 $450 $395
$4,515 $10,036 $7,395 $10,047
– $237 $1,000 $1,000
$30,100 $30,000 $30,000 $0
$480 $440 $480 $0
$2,666 $2,918 $2,152 $0
$6,283 $13,275 $12,443 $0
$13,825 $15,931 $15,312 $0
$516 $534 $660 $0
$53,871 $63,335 $62,047 $1,000
$7,588 $8,767 $15,851 $6,263
$7,588 $8,767 $15,851 $6,263
$1,392 $1,149 – $0
$1,392 $1,149 – $0
– $927 $491 $491
– $927 $491 $491
$67,366 $84,214 $85,784 $17,801
$67,366 $84,214 $85,784 $17,801
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
600.400.000 -

PROFESSIONAL SERVICES
600.401.900 - PEST

CONTROL
630.500.000 - ALARM
630.200.000 - GAS &

ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.200.000 - INTERNAL

CHARGE-BUILDING

ALLOCATED COSTS TOTAL

CAPITAL EXPENDITURES
700.500.000 -

DEPRECIATION EXPENSE

CAPITAL EXPENDITURES
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
4100 - RECREATION TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 601 - Pioneer Village
200 228
Transit Service
Mission
Transit Maintenance strives to maintain and preserve facility assets and equipment to help 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.

Objectives for Fiscal Year 2025-2026
 Continuing with parts inventory
 Continue repairing all city assets
 Upgrades to our mechanical shop
 Purchase new equipment
 Comply/upgrade to all OSHA requirements
201 229
$1,082 – – $0
$1,082 – – $0
$1,051,023 $1,176,397 $1,160,032 $596,222
$1,051,023 $1,176,397 $1,160,032 $596,222
– $2,910 $1,083 $2,000
$563,945 – – $0
$563,945 $2,910 $1,083 $2,000
$1,616,050 $1,179,308 $1,161,115 $598,222
$300,435 $309,792 $451,669 $239,619
$28,863 $18,402 $15,680 $0
$18,402 $15,272 – $7,500
– – – $1,000
$7,684 $19,560 – $8,000
$5,050 $3,163 $5,100 $1,200
– $138 – $0
$21,954 $23,926 $27,270 $14,596
$5,134 $5,596 $6,378 $3,414
$53,146 $28,349 – $0
– $11,752 $51,484 $32,717
$1,224 $1,526 $1,595 $798
$1,130 $1,502 $2,200 $589
Revenues
2300 - POLICE

ADMINISTRATION
470.000.000 - INTEREST
INCOME
2300 - POLICE

ADMINISTRATION TOTAL
5500 - TRANSIT SERVICE
456.730.000 - TRANSIT

SERVICES INCOME
5500 - TRANSIT SERVICE
TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
490.220.000 - OPERATING

TRANSFERS IN
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
5500 - TRANSIT SERVICE

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.120.000 - SALARIESPART TIME
500.130.000 - OVERTIME
500.130.400 - OVERTIMECALL BACK
500.135.000 - SAL-S/L

INCENT & VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
500.160.000 - HEALTH INS

BENEFIT BANK
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 603 - Transit Service
202 230
$2,060 $2,239 $2,800 $1,200
$1,050 $1,095 $1,080 $720
$7,460 $68,756 $33,381 $18,740
$453,592 $511,068 $598,637 $330,093
$20,003 $33,129 $25,500 $25,000
$188,849 $254,784 $210,000 $175,000
$232 – $500 $1,500
$104,890 $101,619 $110,000 $75,000
– – $200 $200
$1,168 – – $0
$190 – $1,000 $1,000
$315,331 $389,531 $347,200 $277,700
– – – $13,008
– – – $13,008
– – – $220,000
$100,000 $314,859 $255,911 $35,907
$100,000 $314,859 $255,911 $255,907
$868,924 $1,215,459 $1,201,748 $876,708
$868,924 $1,215,459 $1,201,748 $876,708
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
600.256.000 - AUTO PARTS
600.305.000 - SMALL
TOOLS
600.400.000 -

PROFESSIONAL SERVICES
600.424.000 - EXAMS,

PHYSICAL-PSYCHOLOGICAL
600.457.000 - AUTO

SERVICE-REPAIRS
610.920.000 - TRAVEL,

CONFERENCE & MEETING

MAINTENANCE &

OPERATIONS TOTAL

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING

ALLOCATED COSTS TOTAL

TRANSFERS/OTHER
700.675.000 - OPERATING

TRANSFERS OUT
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
5500 - TRANSIT SERVICE
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 603 - Transit Service
203 231
$1,626,460 $1,555,229 $1,732,423 $1,710,981
$1,626,460 $1,555,229 $1,732,423 $1,710,981
$1,626,460 $1,555,229 $1,732,423 $1,710,981
$1,631,564 $1,714,498 $1,694,859 $1,700,000
$800 $23,629 $1,000 $1,000
– $47,532 $1,000 $1,000
$1,632,363 $1,785,659 $1,696,859 $1,702,000
$1,632,363 $1,785,659 $1,696,859 $1,702,000
$1,632,363 $1,785,659 $1,696,859 $1,702,000
Revenues
9900 - GENERAL-NON

DEPARTMENT
405.000.000 - GARBAGE

RECEIPTS PROPERTY TAX
9900 - GENERAL-NON

DEPARTMENT TOTAL

REVENUES TOTAL
Expenses
9900 - GENERAL-NON

DEPARTMENT

MAINTENANCE &

OPERATIONS
600.401.700 - GARBAGE

CONTRACT
600.406.000 - GARBAGE

SERVICE REFUND
600.720.000 - TAXESASSESSMENT CHARGE

MAINTENANCE &

OPERATIONS TOTAL
9900 - GENERAL-NON

DEPARTMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 604 - Garbage Service
204 232
$3,318 – – $0
$3,320 – $3,000 $2,000
– – – $4,000
$2 $10 – $0
$20,337 $119,934 $159,000 $140,320
– – – $1,200
$10,433 – – $0
$12,569 – – $0
$9,637 – – $0
$11,702 – – $0
$9,578 – – $0
$25,361 – – $0
$14,979 $12 – $0
$6,560 – – $0
$5,773 $11,805 – $0
$5,533 $7,384 $8,000 $7,600
$102,033 $51,600 $59,600 $59,600
$241,135 $190,745 $229,600 $214,720
$7,028 $6,842 – $0
$7,028 $6,842 – $0
$248,164 $197,588 $229,600 $214,720
$23,418 $32,372 $32,717 $122,664
Revenues
4300 - CULTURAL ARTS
482.010.000 -

MISCELLANEOUS REVENUE
482.020.000 - DONATIONS

PROCEEDS
482.021.000 -

FUNDRAISERS
456.345.000 - ART CENTER

CLASSES
456.500.000 - PROGRAM

REVENUE
456.501.000 - SEASON

TICKETS
456.540.041 - SPONGEBOB
456.540.043 - CAMP ROCK
456.540.045 - PIPPEN
456.540.046 - OEDIPUS EL
REY
456.540.047 - SHE KILLS

MONSTERS
456.540.048 - CINDERELLA
456.540.049 - NEXT TO
NORMAL
456.540.999 - SELMA ARTS

CENTER AWARDS
472.000.000 - RENTAL OF

PROPERTY-MISC
472.045.000 - RENTAL OF

ART CENTER
490.220.000 - OPERATING

TRANSFERS IN
4300 - CULTURAL ARTS
TOTAL
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
4100 - RECREATION
4300 - CULTURAL ARTS

PERSONNEL
500.110.000 - SALARIESFULL TIME
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 605 - Cultural Arts
205 233
– $562 – $0
$600 $600 $600 $2,400
$1,650 $1,832 $2,029 $7,606
$386 $429 $475 $1,779
$10,689 $5,464 – $0
– $3,626 $8,114 $39,659
$132 $131 $133 $532
$73 $81 $164 $307
$180 $180 $180 $720
$22,410 $6,446 $2,575 $9,765
$59,538 $51,723 $46,987 $185,432
$13,565 $4,172 $5,000 $5,000
$915 $996 $994 $891
$39,431 $21,732 $2,000 $2,000
$480 $480 $500 $0
$2,134 $2,377 $2,152 $1,968
$22,047 $21,809 $10,181 $17,275
$1,505 $1,539 $1,377 $1,445
$1,032 $1,067 $1,319 $1,115
$847 – – $0
– $500 – $0
$2,233 – – $0
$6,027 – – $0
$8,943 – – $0
$5,774 – – $0
$7,782 – – $0
$20,595 – – $0
$6,792 $560 – $0
$200 $85,612 $107,000 $110,200
$140,304 $140,844 $130,523 $139,894
500.130.000 - OVERTIME
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.250.000 - SUPPLIES
630.100.000 - TELEPHONE
600.400.000 -

PROFESSIONAL SERVICES
600.401.900 - PEST

CONTROL
630.500.000 - ALARM
630.200.000 - GAS &

ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER
656.540.039 - LITTLE SHOP
656.540.040 - ZOOT SUIT
656.540.041 - SPONGEBOB
656.540.043 - CAMP ROCK
656.540.045 - PIPPIN
656.540.046 - OEDIPUS EL
REY
656.540.047 - SHE KILLS

MONSTERS
656.540.048 - CINDERELLA
656.540.049 - NEXT TO
NORMAL
656.910.000 - PROGRAM

EXPENSE

MAINTENANCE &

OPERATIONS TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 605 - Cultural Arts
206 234
$13,138 – $3,563 $8,672
$932 $871 – $0
$4,958 $5,372 $6,377 $22,063
$38,314 $44,169 $44,510 $45,169
$57,342 $50,412 $54,450 $75,904
– $5,238 $2,969 $2,968
– $5,238 $2,969 $2,968
$257,184 $248,217 $234,929 $404,198
$257,184 $248,217 $234,929 $404,198

ALLOCATED COSTS
620.600.000 - INTERNAL

CHARGE-DATA PROCESSING
620.500.000 - INTERNAL

CHARGE-GEN OVH/OFF
620.300.000 - INTERNAL

CHARGE-INSURANCE
620.200.000 - INTERNAL

CHARGE-BUILDING

ALLOCATED COSTS TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
4300 - CULTURAL ARTS
TOTAL
4200 - SENIOR CITIZENS

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Enterprise Fund 605 - Cultural Arts
207 235
Debt Service Funds
208 236
$14,583,000 – – $0
$14,583,000 – – $0
– $917,488 $1,369,583 $917,365
– $917,488 $1,369,583 $917,365
$14,583,000 $917,488 $1,369,583 $917,365
$14,407,998 – – $0
$14,407,998 – – $0
$14,407,998 – – $0
$175,002 – – $0
$175,002 – – $0
– $28,000 $298,000 $311,000
– – $137,000 $0
– $889,488 $619,458 $606,365
– – $315,125 $0
– $917,488 $1,369,583 $917,365
$175,002 $917,488 $1,369,583 $917,365
$14,583,000 $917,488 $1,369,583 $917,365
Revenues
0000 - NONDEPARTMENTAL REVENUE
480.000.000 - BOND

PROCEEDS
0000 - NONDEPARTMENTAL REVENUE
TOTAL
9900 - GENERAL-NON

DEPARTMENT
490.220.000 - OPERATING

TRANSFERS IN
9900 - GENERAL-NON

DEPARTMENT TOTAL

REVENUES TOTAL
Expenses
0000 - NONDEPARTMENTAL REVENUE

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
0000 - NONDEPARTMENTAL REVENUE
TOTAL
9900 - GENERAL-NON

DEPARTMENT

MAINTENANCE &

OPERATIONS
600.440.000 - TRUSTEE
FEES

MAINTENANCE &

OPERATIONS TOTAL

DEBT SERVICE
750.301.009 - PRINCIPAL
2022 PENSION OBL BOND
750.301.010 - PRINCIPAL
2024A LEASE BOND
750.300.009 - INTEREST
2022 PENSION OBL BOND
750.300.010 - INTEREST
2024A LEASE BOND

DEBT SERVICE TOTAL
9900 - GENERAL-NON

DEPARTMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Debt Service Fund 301 - Debt Service
209 237
– $7,282,000 – –
– $111 – $0
– $7,282,111 – $0
– – – $514,249
– – – $514,249
– $7,282,111 – $514,249
– $231,821 – $0
– $231,821 – $0
– – – $162,000
– – – $352,249
– – – $514,249
– $7,041,422 – –
– $7,041,422 – –
– $7,273,243 – $514,249
– $7,273,243 – $514,249
Revenues
0000 - NONDEPARTMENTAL REVENUE
480.000.000 - BOND

PROCEEDS
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL
9900 - GENERAL-NON

DEPARTMENT
490.220.000 - OPERATING

TRANSFERS IN
9900 - GENERAL-NON

DEPARTMENT TOTAL

REVENUES TOTAL
Expenses
9900 - GENERAL-NON

DEPARTMENT

MAINTENANCE &

OPERATIONS
600.440.000 - TRUSTEE
FEES

MAINTENANCE &

OPERATIONS TOTAL

DEBT SERVICE
750.301.010 - PRINCIPAL
2024A LEASE BOND
750.300.010 - INTEREST
2024A LEASE BOND

DEBT SERVICE TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS
OUT

TRANSFERS/OTHER TOTAL
9900 - GENERAL-NON

DEPARTMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Debt Service Fund 302 - 2024A Sewer Lease Revenue Bond
210 238
$13,056 $5,212 – $0
$13,056 $5,212 – $0
$13,056 $5,212 – $0
$10,000 $90,000 – $0
$6,163 $9,116 – $0
$16,163 $99,116 – $0
$16,163 $99,116 – $0
$16,163 $99,116 – $0
Revenues
6300 - ADMIN. -

SUCCESSOR AGENCY
470.000.000 - INTEREST
INCOME
6300 - ADMIN. -

SUCCESSOR AGENCY
TOTAL

REVENUES TOTAL
Expenses
6300 - ADMIN. -

SUCCESSOR AGENCY

DEBT SERVICE
750.301.006 - PRINCIPAL
1994 HSE BOND
750.300.006 - INTEREST
1994 HSE BOND

DEBT SERVICE TOTAL
6300 - ADMIN. -

SUCCESSOR AGENCY
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Debt Service Fund 320 - Tran Debt Service
211 239
$202,273 $214,484 – $221,788
$202,273 $214,484 – $221,788
$202,273 $214,484 – $221,788
$90,000 $185,000 – $95,000
$133,763 $197,494 – $126,788
$223,763 $382,494 – $221,788
$223,763 $382,494 – $221,788
$223,763 $382,494 – $221,788
Revenues
0000 - NONDEPARTMENTAL REVENUE
480.020.000 -

ASSESSMENT PAYMENT
0000 - NONDEPARTMENTAL REVENUE
TOTAL

REVENUES TOTAL
Expenses
0000 - NONDEPARTMENTAL REVENUE

DEBT SERVICE
750.301.008 - PRINCIPAL
2017 GEN OBL BOND
750.300.008 - INTEREST
2017 GEN OBL BOND

DEBT SERVICE TOTAL
0000 - NONDEPARTMENTAL REVENUE
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Debt Service Fund 360 - 2017 PD Station
212 240
– $13,422 – $0
– $13,422 – $0
$18,260 $881,692 – $0
$18,260 $881,692 – $0
$1,573 $2,348 – $0
$1,573 $2,348 – $0
$19,833 $897,462 – $0
$2,585 $2,585 – $0
$2,585 $2,585 – $0
– – – $95,000
$53,763 $49,450 – $0
$124,618 $160,577 – $113,375
$10,450 $3,575 – $0
$188,830 $213,601 – $208,375
$191,415 $216,186 – $208,375
$191,415 $216,186 – $208,375
Revenues
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL
6100 - REDEVELOPMENT

ADMINISTRATION
400.200.000 - SUCCESSOR

AGENCY (RESIDUAL

PROPERTY)
6100 - REDEVELOPMENT

ADMINISTRATION TOTAL
6300 - ADMIN. -

SUCCESSOR AGENCY
470.000.000 - INTEREST
INCOME
6300 - ADMIN. -

SUCCESSOR AGENCY
TOTAL

REVENUES TOTAL
Expenses
6300 - ADMIN. -

SUCCESSOR AGENCY

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL

DEBT SERVICE
750.301.005 - PRINCIPAL

USDA BOND
750.300.003 - INTEREST
2010 BOND
750.300.005 - INTEREST

USDA BOND
750.300.006 - INTEREST
1994 HSE BOND

DEBT SERVICE TOTAL
6300 - ADMIN. -

SUCCESSOR AGENCY
TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Debt Service Fund 391 - Successor Agency
213 241
Internal Service
Funds
214 242
– $29,655 $16,664 $17,000
– $29,655 $16,664 $17,000
$114,609 – $100,000 $0
$24,844 $14,525 $28,637 $0
$107,508 $57,745 $67,340 $0
$1,542,765 $1,883,599 $1,861,589 $2,328,875
$16,663 – $11,000 $0
$1,806,390 $1,955,869 $2,068,566 $2,328,875
$1,806,390 $1,985,524 $2,085,230 $2,345,875
$6,926 – – $0
$6,926 – – $0
$577,631 $525,467 $748,092 $1,031,323
$622,113 $654,616 $1,122,797 $1,418,178
$134,824 $165,794 $278,154 $249,675
$2,843 $2,838 $3,431 $3,638
$72,540 $89,991 $95,867 $116,342
$503 $6,948 $8,709 $12,241
– – $20 $25
– – – $12,131
$100 $90 $90 $90
Revenues
0000 - NON-DEPARTMENTAL

REVENUE
470.000.000 - INTEREST
INCOME
0000 - NON-DEPARTMENTAL

REVENUE TOTAL
9100 - INT. SVC. - INSURANCE
482.050.000 - RMA REFUND OF
DEP. PREMIUM
486.000.000 - INSUR. PREM.

REIMB.-RETIREES
486.100.000 - HEALTH INSUR

PREM-PAYROLL
487.000.000 - INTERNAL

SERVICE CHARGE
470.000.000 - INTEREST
INCOME
9100 - INT. SVC. - INSURANCE
TOTAL
9900 - GENERAL-NON

DEPARTMENT

REVENUES TOTAL
Expenses
9100 - INT. SVC. - INSURANCE

MAINTENANCE & OPERATIONS
610.915.000 - TRAINING &

EDUCATION

MAINTENANCE & OPERATIONS
TOTAL

ALLOCATED COSTS
640.100.000 - RMA-GENERAL

LIABILITY
640.105.000 - RMA-WORKERS'
COMP
640.110.000 - RMA-PROPERTY
640.120.000 - RMA-EMPLOYEE

ASSISTANCE
640.125.000 - RMA-AUTO OVER
25K
640.130.000 - RMA-GENERAL

ADMINISTRATION
640.135.000 - RMA-BUSINESS
TRAVEL
640.140.000 - RMA-CYBER

BREACH RESPONSE ENDO
640.145.000 - RMA-AUTO
UNDER 25K
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Internal Service Fund 700 - Insurance
215 243
$50,869 $54,295 $69,491 $134,200
$94,705 $55,510 – $0
$13,113 $2,202 – $0
$4,130 $2,498 – $0
$8,009 $3,997 – $0
$1,581,379 $1,564,246 $2,326,651 $2,977,843
$1,588,305 $1,564,246 $2,326,651 $2,977,843
– – – $9,800
– – – $9,800
– – – $9,800
$1,588,305 $1,564,246 $2,326,651 $2,987,643
640.150.000 - RMAEMPLOYMENT PRACTICES
640.300.000 - DENTAL CLAIMS
640.310.000 - SELECTED

EMPLOYEES HEALTH INS
640.320.000 - VISION CLAIMS
640.340.000 - LTD-MISC.

EMPLOYEES

ALLOCATED COSTS TOTAL
9100 - INT. SVC. - INSURANCE
TOTAL
9400 - INT. SVC. - EMPLOYEE

BENEFITS

ALLOCATED COSTS
640.310.000 - SELECTED

EMPLOYEES HEALTH INS

ALLOCATED COSTS TOTAL
9400 - INT. SVC. - EMPLOYEE

BENEFITS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Internal Service Fund 700 - Insurance
216 244
$156,575 – – $0
$156,575 – – $0
$604 – – $0
$649,682 $800,089 $785,803 $806,445
$56,138 $17,713 – $0
$706,425 $817,803 $785,803 $806,445
$862,999 $817,803 $785,803 $806,445
– – $4,722 $0
– – $120 $0
– – $293 $0
– – $69 $0
– – $484 $0
– – $27 $0
– – $24 $0
– – $372 $0
– – $6,111 $0
– – $6,111 $0
$84,918 $138,483 $139,691 $159,353
$596 $1,710 $500 $0
– – $500 $0
$2,100 $2,325 $2,100 $2,100
$5,281 $8,496 $8,352 $9,806
$1,235 $1,987 $1,954 $2,294
Revenues
0000 - NON-DEPARTMENTAL

REVENUE
490.220.000 - OPERATING

TRANSFERS IN
0000 - NON-DEPARTMENTAL

REVENUE TOTAL
9200 - INT. SVC - FLEET

MANAGEMENT
482.010.000 - MISCELLANEOUS

REVENUE
487.000.000 - INTERNAL

SERVICE CHARGE
475.010.000 - INSURANCE

REIMBUREMENT
9200 - INT. SVC - FLEET

MANAGEMENT TOTAL

REVENUES TOTAL
Expenses
2500 - FIRE ADMINISTRATION

PERSONNEL
500.110.000 - SALARIES-FULL
TIME
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE INSURANCE
510.230.000 - UNEMPLOYMENT

INSURANCE
520.310.000 - PERS-EMPLOYER

PERSONNEL TOTAL
2500 - FIRE ADMINISTRATION
TOTAL
9200 - INT. SVC - FLEET

MANAGEMENT

PERSONNEL
500.110.000 - SALARIES-FULL
TIME
500.130.000 - OVERTIME
500.135.000 - SAL-S/L INCENT
& VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Internal Service Fund 701 - Fleet Management
217 245
$22,851 $14,929 – $0
– $7,826 $19,161 $33,344
$266 $595 $532 $532
$220 $551 $674 $396
$400 $553 $800 $800
$360 $360 $360 $360
$80,129 $40,833 $10,602 $12,589
$198,357 $218,647 $185,226 $221,574
$12,944 $14,640 $22,000 $25,000
$17,082 $12,511 $8,500 $15,000
$35,512 $54,529 $30,000 $30,000
$86,611 $105,965 $70,000 $75,000
$308,517 $348,587 $250,000 $250,000
$1,005 $2,337 $3,100 $4,000
$12,408 $3,769 $4,000 $20,000
$35,757 $15,523 -$29,935 $24,999
$50 $50 $150 $0
$135,438 $77,844 $56,290 $115,000
$1,020 $1,130 $3,000 $3,500
$208 $228 $210 $220
$190 $190 $2,000 $5,000
$18,560 $29,495 $64,935 $60,000
– $2,951 – $0
$5,152 $3,515 $3,392 $3,300
$1,287 $1,395 $1,449 $1,500
$155 $257 $318 $325
$671,896 $674,916 $489,409 $632,844
– $20,976 $9,971 $9,970
– $20,976 $9,971 $9,970
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE INSURANCE
510.230.000 - UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERS-EMPLOYER

PERSONNEL TOTAL

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES
600.254.000 - OILS & LUBES
600.255.000 - TIRES & TUBES
600.256.000 - AUTO PARTS
600.257.000 - GASOLINE &
DIESEL
600.300.000 - UNIFORM

EXPENSE
600.305.000 - SMALL TOOLS
600.400.000 - PROFESSIONAL

SERVICES
600.401.900 - PEST CONTROL
600.457.000 - AUTO SERVICEREPAIRS
600.458.000 - AUTO SERVICETOWING
630.500.000 - ALARM
610.915.000 - TRAINING &

EDUCATION
600.375.000 - EQUIPMENT

REPAIRS
600.475.000 - MAINTENANCE

AGREEMENTS
630.200.000 - GAS & ELECTRIC
630.300.000 - WATER
630.400.000 - SEWER

MAINTENANCE & OPERATIONS
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT

TRANSFERS/OTHER TOTAL

CAPITAL EXPENDITURES
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Internal Service Fund 701 - Fleet Management
218 246
$2,808 $7,922 – $0
– $869 – $5,000
$2,808 $8,791 – $5,000
$873,062 $923,330 $684,606 $869,388
$873,062 $923,330 $690,717 $869,388
700.500.000 - DEPRECIATION

EXPENSE
700.200.000 - EQUIPMENT

CAPITAL EXPENDITURES TOTAL
9200 - INT. SVC - FLEET

MANAGEMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Internal Service Fund 701 - Fleet Management
219 247
$14,866 $27,853 $14,867 $15,000
$70,903 – – $0
$85,770 $27,853 $14,867 $15,000
– $11,706 – –
$625,760 $616,684 $715,116 $646,932
$625,760 $628,390 $715,116 $646,932
$711,530 $656,243 $729,983 $661,932
$10,788 $140,514 $241,698 $206,692
$71 $135 $1,000 $1,000
$131 $5,462 $6,000 $6,000
$121 $541 $1,500 $1,500
$17,409 $4,016 $4,500 $3,000
$1,200 $1,500 $4,200 $5,100
$1,893 $8,536 $13,812 $12,778
$443 $1,996 $3,231 $2,989
$11,600 $22,632 – $0
– $17,285 $49,043 $54,020
$322 $1,024 $1,358 $1,093
$66 $566 $1,114 $412
$689 $764 $3,500 $1,400
$360 $990 $1,440 $0
-$179,524 $74,622 $21,622 $20,769
-$134,432 $280,583 $354,018 $316,753
$61,310 $40,992 $53,000 $55,000
Revenues
0000 - NON-DEPARTMENTAL

REVENUE
470.000.000 - INTEREST
INCOME
490.220.000 - OPERATING

TRANSFERS IN
0000 - NON-DEPARTMENTAL

REVENUE TOTAL
9300 - INT. SVC. - BLDG MAINT &
UTLTY
424.000.000 - GRANT REVENUE
487.000.000 - INTERNAL

SERVICE CHARGE
9300 - INT. SVC. - BLDG MAINT
& UTLTY TOTAL

REVENUES TOTAL
Expenses
9300 - INT. SVC. - BLDG MAINT &
UTLTY

PERSONNEL
500.110.000 - SALARIES-FULL
TIME
500.130.600 - ON CALL
500.130.000 - OVERTIME
500.130.400 - OVERTIME-CALL
BACK
500.135.000 - SAL-S/L INCENT
& VAC CASH OUT
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE INSURANCE
510.230.000 - UNEMPLOYMENT

INSURANCE
510.235.000 - UNIFORM

ALLOWANCE
510.236.000 - CELL PHONE

STIPEND
520.310.000 - PERS-EMPLOYER

PERSONNEL TOTAL

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Internal Service Fund 702 - Building & Utility
220 248
$3,507 $6,246 $7,000 $7,500
$2,943 $2,689 $5,000 $7,000
$16,045 $16,228 $15,367 $15,500
$9,882 $9,919 $10,000 $10,000
$141,720 $101,570 $125,000 $120,000
– – – $6,414
– $16,875 $2,500 $3,500
$35,217 $95,709 $201,500 $100,000
$426 $455 – $750
$271,050 $290,683 $419,367 $325,664
– $20,913 $4,515 $4,515
– $20,913 $4,515 $4,515
$9,729 $11,968 – $0
$9,729 $11,968 – $0
$146,348 $604,147 $777,900 $646,932
$146,348 $604,147 $777,900 $646,932
600.300.000 - UNIFORM

EXPENSE
600.305.000 - SMALL TOOLS
630.100.000 - TELEPHONE
630.700.000 - INTERNET
600.400.000 - PROFESSIONAL

SERVICES
600.401.900 - PEST CONTROL
600.360.000 - MAINTENANCE &

REPAIRS
600.370.000 - BUILDING

REPAIRS
600.720.000 - TAXESASSESSMENT CHARGE

MAINTENANCE & OPERATIONS
TOTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT

TRANSFERS/OTHER TOTAL

CAPITAL EXPENDITURES
700.500.000 - DEPRECIATION

EXPENSE

CAPITAL EXPENDITURES TOTAL
9300 - INT. SVC. - BLDG MAINT
& UTLTY TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Internal Service Fund 702 - Building & Utility
221 249
$35,014 $33,873 – $0
$190 $129 – $0
$35,204 $34,002 – $0
$35,204 $34,002 – $0
$627 -$627 – $0
$627 -$627 – $0
$378 $449 – $0
$750 $676 – $0
$970 $961 – $0
$2,092 -$12,447 – $0
$4,190 -$10,361 – $0
$12,037 $29,146 – $0
$12,750 $12,750 – $0
$24,787 $41,896 – $0
$1,214 $579 – $0
$1,214 $579 – $0
$30,819 $31,487 – $0
$30,819 $31,487 – $0
Revenues
9500 - INT. SVC. - OVRHD &

OFFICE EXP
487.000.000 - INTERNAL

SERVICE CHARGE
475.000.000 -

REIMBURSEMENTS
9500 - INT. SVC. - OVRHD &

OFFICE EXP TOTAL

REVENUES TOTAL
Expenses
9300 - INT. SVC. - BLDG MAINT &
UTLTY
9500 - INT. SVC. - OVRHD &

OFFICE EXP

PERSONNEL
500.110.000 - SALARIES-FULL
TIME

PERSONNEL TOTAL

MAINTENANCE & OPERATIONS
600.120.000 - POSTAGE
600.400.000 - PROFESSIONAL

SERVICES
610.900.000 - MEMBERSHIP,

DUES & SUBSCRIPTIONS
600.505.000 - RENTALSEQUIPMENT

MAINTENANCE & OPERATIONS
TOTAL

CAPITAL EXPENDITURES
700.400.000 - LEASE

PURCHASE DEBT PAYMENT
700.501.000 - AMORTIZATION

EXPENSE

CAPITAL EXPENDITURES TOTAL

DEBT SERVICE
750.300.000 - INTEREST

DEBT SERVICE TOTAL
9500 - INT. SVC. - OVRHD &

OFFICE EXP TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Internal Service Fund 703 - General Overhead
222 250
– $17,051 $8,747 $9,000
– $17,051 $8,747 $9,000
$431,701 $472,087 $410,347 $400,000
$8,747 – – $0
$440,448 $472,087 $410,347 $400,000
$440,448 $489,139 $419,094 $409,000
– $43,515 $72,754 $76,782
– $124 – $0
– $317 $500 $500
– $2,609 $4,511 $4,761
– $610 $1,055 $1,114
– $2,105 – $0
– $732 $5,061 $20,665
– $172 $296 $296
– $106 $364 $192
– $313 $501 $501
– $23,663 $6,723 $7,116
– $74,265 $91,765 $111,927
– – – $250
$6,711 $8,349 $500 $500
Revenues
0000 - NONDEPARTMENTAL REVENUE
470.000.000 - INTEREST
INCOME
0000 - NONDEPARTMENTAL REVENUE
TOTAL
9600 - INT. SVC. - DATA

PROCESSING
487.000.000 - INTERNAL

SERVICE CHARGE
470.000.000 - INTEREST
INCOME
9600 - INT. SVC. - DATA

PROCESSING TOTAL

REVENUES TOTAL
Expenses
2200 - POLICE FIELD

OPERATIONS
9600 - INT. SVC. - DATA

PROCESSING

PERSONNEL
500.110.000 - SALARIESFULL TIME
500.130.000 - OVERTIME
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.220.000 - HEALTH

INSURANCE-EMPLOYER
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE

INSURANCE
510.230.000 -

UNEMPLOYMENT

INSURANCE
510.237.000 - CAR

ALLOWANCE
520.310.000 - PERSEMPLOYER

PERSONNEL TOTAL

MAINTENANCE &

OPERATIONS
600.100.000 - OFFICE

SUPPLIES
600.250.000 - SUPPLIES
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Internal Service Fund 704 - Data Processing
223 251
– – – $25,956
$60,587 $18,024 $121,156 $100,732
– – $98,663 $0
$50,570 $129,193 $92,415 $370,858
– – $2,500 $2,000
$89,344 $101,308 – $0
$207,212 $256,875 $315,234 $500,296
$11,021 – – $0
-$10,892 – – $0
$20,418 $26,213 – $0
$71,830 $37,583 – $117,000
$3,900 $3,900 – $0
$96,277 $67,696 – $117,000
$303,488 $398,836 $406,999 $729,223
$303,488 $398,836 $406,999 $729,223
630.100.000 - TELEPHONE
600.400.000 -

PROFESSIONAL SERVICES
600.401.200 - SOFTWARE

LICENSE AGREEMENT
600.470.000 - SOFTWARE

LICENSE AGREEMENTS
610.920.000 - TRAVEL,

CONFERENCE & MEETING
600.475.000 -

MAINTENANCE

AGREEMENTS

MAINTENANCE &

OPERATIONS TOTAL

CAPITAL EXPENDITURES
700.400.000 - LEASE

PURCHASE DEBT PAYMENT
700.430.000 - LAPTOPS,

DESKTOPS & MONITORS
700.500.000 -

DEPRECIATION EXPENSE
700.200.000 - EQUIPMENT
700.250.000 - EQUIPMENTSOFTWARE

CAPITAL EXPENDITURES
TOTAL
9600 - INT. SVC. - DATA

PROCESSING TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Internal Service Fund 704 - Data Processing
224 252
– $28,521 $134,241 $179,596
– $155,841 $156,000 $200,000
– $664,386 $1,404,000 $1,100,000
– – – $40,000
– $848,748 $1,694,241 $1,519,596
– $848,748 $1,694,241 $1,519,596
– $96 $18,628 $58,940
– – $680 $1,520
– – $1,152 $3,623
– – $270 $848
– – $2,921 $17,847
– – $57 $256
– – $93 $147
– – $501 $501
– – $2,458 $5,655
– $96 $26,760 $89,337
– $3,006 – $0
– $65,000 $1,401,856 $1,485,967
– $8,847 – $0
– $76,854 $1,401,856 $1,485,967
– $64,033 – $0
– $135 – $0
– $474,387 – $0
– $161,987 – $0
Revenues
9400 - INT. SVC. - EMPLOYEE

BENEFITS
486.000.000 - INSUR. PREM.

REIMB.-RETIREES
486.101.000 - EMPLOYEE

CONTRIBUTIONS
486.102.000 - CITY

CONTRIBUTIONS
486.103.000 - RX REBATES
9400 - INT. SVC. - EMPLOYEE

BENEFITS TOTAL
9600 - INT. SVC. - DATA

PROCESSING

REVENUES TOTAL
Expenses
9400 - INT. SVC. - EMPLOYEE

BENEFITS

PERSONNEL
500.110.000 - SALARIES-FULL
TIME
500.150.000 - DEFERRED

COMPENSATION
510.210.000 - FICA
510.215.000 - MEDICARE
510.222.000 - HEALTH

BENEFITS EXPENSE
510.225.000 - LIFE INSURANCE
510.230.000 - UNEMPLOYMENT

INSURANCE
510.237.000 - CAR ALLOWANCE
520.310.000 - PERS-EMPLOYER

PERSONNEL TOTAL

MAINTENANCE & OPERATIONS
640.315.004 - CONSOLIDATED

BILLING FEE
640.315.000 - MAINTENANCE &

OPERATIONS
640.315.001 - AGGREGATE

MAINTENANCE & OPERATIONS
TOTAL

ALLOCATED COSTS
640.300.000 - DENTAL CLAIMS
640.302.000 - HNAS CLAIMS
640.303.000 - MEDICAL CLAIMS
640.304.000 - RX CLAIMS
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Internal Service Fund 705 - Insurance-Employee Benefits 225 253
– $5,726 – $0
– – $108,348 $0
– – – $65,244
– $25,204 – $0
– -$2,725 – $0
– $435 – $0
– $24,962 – $0
– $287,112 – $0
– $905 – $0
– $14,685 – $0
– – – $17,000
– – – $2,495
– – – $4,628
– $1,056,845 $108,348 $89,367
– $1,133,795 $1,536,964 $1,664,671
– $1,133,795 $1,536,964 $1,664,671
640.301.000 - DENTAL ADMIN
FEES
640.310.000 - SELECTED

EMPLOYEES HEALTH INS
640.314.000 - RETIREE HEALTH

INSURANCE
640.315.002 - BLUE SHIELD

NETWORK
640.315.003 - COBRA
640.315.005 - FSA ADMIN
640.315.006 - MEDICAL ADMIN
640.315.007 - MEDICAL PLANS
640.315.008 - RX ADMIN
640.321.000 - VISION ADMIN
FEES
640.333.000 - LIFE INS-MISC

EMPLOYEES
640.335.000 - LIFE INS-FIRE

EMPLOYEES
640.336.000 - LIFE INS-PD

EMPLOYEES

ALLOCATED COSTS TOTAL
9400 - INT. SVC. - EMPLOYEE

BENEFITS TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Internal Service Fund 705 - Insurance-Employee Benefits 226 254
Trust &Agency Funds
227 255
$126,262 $60,907 – $0
$126,262 $60,907 – $0
$126,262 $60,907 – $0
$92,235 $3,572 – $0
$92,235 $3,572 – $0
$92,235 $3,572 – $0
$92,235 $3,572 – $0
Revenues
9900 - GENERAL-NON

DEPARTMENT
470.000.000 - INTEREST
INCOME
9900 - GENERAL-NON

DEPARTMENT TOTAL

REVENUES TOTAL
Expenses
9900 - GENERAL-NON

DEPARTMENT

MAINTENANCE &

OPERATIONS
600.400.000 -

PROFESSIONAL SERVICES

MAINTENANCE &

OPERATIONS TOTAL
9900 - GENERAL-NON

DEPARTMENT TOTAL

EXPENSES TOTAL
FY 2022-23 ACTUALS FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY2023 FY2024 FY2025 FY2026
City of Selma
Budget Fiscal Year 2025-2026
Trust & Agency Fund 112 - PARS 115 Pension Trust
228 256
Supplemental Information
229 257

FUND G/L ACCOUNT AMOUNT FUND G/L ACCOUNT AMOUNT
General Fund (100) 100-0000-490.220.000 600,000 Ambulance (600) 600-2600-791.000.000 (600,000) General Fund (100) 100-0000-490.220.000 220,000 Transit (603) 603-5500-791.000.000 (220,000) General Fund (100) 100-0000-490.220.000 90,000 Public Safety (204) 204-2200-791.000.000 (90,000) 910,000 (910,000)
Business Improvement District (296) 296-1500-490.220.000 100,000 General Fund (100) 100-0000-791.000.000 (100,000) 100,000 (100,000)
Debt Service Fund (301) 301-9900-490.220.000 18,135.91 General Fund (100) 100-1300-791.000.000 (18,135.91) Debt Service Fund (301) 301-9900-490.220.000 8,541.22 General Fund (100) 100-1400-791.000.000 (8,541.22) Debt Service Fund (301) 301-9900-490.220.000 6,977.98 General Fund (100) 100-1500-791.000.000 (6,977.98) Debt Service Fund (301) 301-9900-490.220.000 25,623.43 General Fund (100) 100-1600-791.000.000 (25,623.43) Debt Service Fund (301) 301-9900-490.220.000 13,927.21 General Fund (100) 100-1700-791.000.000 (13,927.21) Debt Service Fund (301) 301-9900-490.220.000 55,325.01 General Fund (100) 100-2100-791.000.000 (55,325.01) Debt Service Fund (301) 301-9900-490.220.000 246,602.00 General Fund (100) 100-2200-791.000.000 (246,602.00) Debt Service Fund (301) 301-9900-490.220.000 16,463.54 General Fund (100) 100-2300-791.000.000 (16,463.54) Debt Service Fund (301) 301-9900-490.220.000 15,720.29 General Fund (100) 100-2500-791.000.000 (15,720.29) Debt Service Fund (301) 301-9900-490.220.000 141,332.08 General Fund (100) 100-2525-791.000.000 (141,332.08) Debt Service Fund (301) 301-9900-490.220.000 11,320.52 General Fund (100) 100-2550-791.000.000 (11,320.52) Debt Service Fund (301) 301-9900-490.220.000 12,596.09 General Fund (100) 100-3100-791.000.000 (12,596.09) Debt Service Fund (301) 301-9900-490.220.000 27,344.47 General Fund (100) 100-3200-791.000.000 (27,344.47) Debt Service Fund (301) 301-9900-490.220.000 3,464.96 General Fund (100) 100-4100-791.000.000 (3,464.96) Debt Service Fund (301) 301-9900-490.220.000 2,068.55 General Fund (100) 100-4200-791.000.000 (2,068.55) Debt Service Fund (301) 301-9900-490.220.000 4,734.29 General Fund (100) 100-4300-791.000.000 (4,734.29) Debt Service Fund (301) 301-9900-490.220.000 4,189.90 General Fund (100) 100-4500-791.000.000 (4,189.90) Debt Service Fund (301) 301-9900-490.220.000 3,268.71 General Fund (100) 100-4700-791.000.000 (3,268.71) Debt Service Fund (301) 301-9900-490.220.000 1,256.55 General Fund (100) 100-5100-791.000.000 (1,256.55) Debt Service Fund (301) 301-9900-490.220.000 44,889.63 General Fund (100) 100-5300-791.000.000 (44,889.63) Debt Service Fund (301) 301-9900-490.220.000 4,994.53 Successor (202) 202-1600-791.000.000 (4,994.53) Debt Service Fund (301) 301-9900-490.220.000 6,350.83 AB 1913 Grant - Fresno COPS (209) 209-2200-791.000.000 (6,350.83) Debt Service Fund (301) 301-9900-490.220.000 33,777.79 Street Construction and Maintenance (210) 210-5400-791.000.000 (33,777.79) Debt Service Fund (301) 301-9900-490.220.000 4,651.59 Gas Tax (211) 211-5400-791.000.000 (4,651.59) Debt Service Fund (301) 301-9900-490.220.000 5,148.00 Landscape and Lighting Assessment (220) 220-5300-791.000.000 (5,148.00) Debt Service Fund (301) 301-9900-490.220.000 7,328.91 ACT Program (269) 269-2100-791.000.000 (7,328.91) Debt Service Fund (301) 301-9900-490.220.000 14,340.57 Measure S (295) 295-2100-791.000.000 (14,340.57) Debt Service Fund (301) 301-9900-490.220.000 11,018.76 Ambulance Service (600) 600-2500-791.000.000 (11,018.76) Debt Service Fund (301) 301-9900-490.220.000 26,308.59 Ambulance Service (600) 600-2525-791.000.000 (26,308.59) Debt Service Fund (301) 301-9900-490.220.000 85,813.61 Ambulance Service (600) 600-2600-791.000.000 (85,813.61) Debt Service Fund (301) 301-9900-490.220.000 490.66 Pioneer Village (601) 601-4100-791.000.000 (490.66) Debt Service Fund (301) 301-9900-490.220.000 35,906.66 Transit Service (603) 603-5500-791.000.000 (35,906.66) Debt Service Fund (301) 301-9900-490.220.000 2,968.00 Cultural Arts (605) 605-4300-791.000.000 (2,968.00) Debt Service Fund (301) 301-9900-490.220.000 9,969.20 Fleet Management (701) 701-9200-791.000.000 (9,969.20) Debt Service Fund (301) 301-9900-490.220.000 4,514.46 Building & Utility (702) 702-9300-791.000.000 (4,514.46) 917,364.50 (917,364.50)
2024A Lease Revenue Bond (302) 302-9900-490.220.000 300,000.00 DIF-Sewer (406) 406-9900-791.000.000 (300,000.00) 2024A Lease Revenue Bond (302) 302-9900-490.220.000 214,248.50 General Fund (100) 100-0000-791.000.000 (214,248.50) 514,248.50 (514,248.50)
Capital Project-Parks (456) 456-4100-490.220.000 149,000 General Fund (100) 100-0000-791.000.000 (149,000) 149,000 (149,000)
Cultural Arts (605) 605-4300-490.220.000 59,600 General Fund (100) 100-4100-791.000.000 (59,600) Recreation (601) 601-4100-490.220.000 89,400 General Fund (100) 100-4100-791.000.000 (89,400) 149,000 (149,000)
Streets Fund (210) 210-5400-490.220.000 - Measure C (214) 214-5400-791.000.000 - Streets Fund (210) 210-5400-490.220.000 600,000 Gas Tax (211) 211-5400-791.000.000 (600,000) Streets Fund (210) 210-5400-490.220.000 - Road Maintenance & Rehab (212) 212-5400-791.000.000 - Streets Fund (210) 210-5400-490.220.000 625,000 LTF Fund (213) 213-5400-791.000.000 (625,000) Streets Fund (210) 210-5400-490.220.000 625,000 Measure C Flex (222) 222-5400-791.000.000 (625,000) 1,850,000 (1,850,000)
298,000
Arts (605) 20% 59,600 used for equipment and misc. purchases Recreation (601) 30% 89,400 used for part time labor and supplies/equipment Parks (456) 50% 149,000 used for capital parks expenditures 298,000
BUDGET FISCAL YEAR 2025-26
Requested Budget Transfers
Into From
TOT Allocation of 50% of 12 percent:
230 258
Fund Project Amount Funding Source
212 DITCH STREET OVERLAY 411,000 RMRA (SB1)
212 DOCKERY AVE CAPE SEAL 27,000 RMRA (SB1)
212 NEBRASKA AVE CONSTRUCTION 65,000 RMRA (SB1)
212 SECOND STREET RECONSTRUCTION 685,350 RMRA (SB1)
$ 1,188,350
222 ATP CID CANAL PIPING & BIKE TRAIL 350,000 Meas C Flex $ 350,000
214 NEBRASKA AVE OVERLAY 392,200 Meas C Streets
214 STORM DRAIN MAINTENANCE PROJECT 100,000 Meas C Streets 214 THOMPSON AVE RECONSTRUCTION SOUTH 70,000 Meas C Streets 214 HUNSTMAN STREET RECONSTRUCTION 425,600 Meas C Streets $ 987,800
229 CLARKSON LIFT STATION IMPROVEMENT PROJECT 2,056,451 ARPA $ 2,056,451
230 CDBG 24651 SIDEWALK CONNECTIVITY 232,796 CDBG
$ 232,796
272 DINUBA & MCCALL 92,840 CMAQ
272 MERCED STILLMAN-TULARE 452,000 CMAQ
272 MILL & ORANGE PARK RIDE 457,000 CMAQ
272 THOMPSON AVE SIDEWALK 17,706 CMAQ
272 MCCALL TO DOCKERY 706,000 CMAQ
272 DINUBA THOMPSON TO MCCALL 678,000 CMAQ
$ 2,403,546
278 ATP CID CANAL PIPING & BIKE TRAIL 2,701,000 Caltrans Grants $ 2,701,000
280 CITY HALL NORTH PARKING DRAINAGE 10,000 Local Traffic Funds (LTF) ART 3 280 ROSE AVE RECONSTRUCTION 15,000 Local Traffic Funds (LTF) ART 3 $ 25,000
281 GOLDRIDGE STREET OVERLAY 77,000 Local Traffic Funds (LTF) ART 8 281 THOMPSON AVE RECONSTRUCTION NORTH 38,000 Local Traffic Funds (LTF) ART 8 281 THOMPSON-FLORAL ALLEY SEWER CROSS-CONNECT 145,000 Local Traffic Funds (LTF) ART 8 281 2025 ALLEY IMPROVEMENT PROJECTS (4 BLOCKS) 56,000 Local Traffic Funds (LTF) ART 8 281 CITY HALL NORTH PARKING DRAINAGE 140,000 Local Traffic Funds (LTF) ART 8 281 MITCHELL AVE CAPE SEAL 44,000 Local Traffic Funds (LTF) ART 8 281 ROSE AVE RECONSTRUCTION 79,000 Local Traffic Funds (LTF) ART 8 281 THOMPSON AVE CAPE SEAL 444,400 Local Traffic Funds (LTF) ART 8 $ 1,023,400
401 FLORAL AVE MEDIAN @ SR 99 319,000 Dev Impact Streets & Traffic $ 319,000
Total Projects $ 11,287,343

CAPITAL IMPROVEMENT PROJECTS
231 259
Resolution
232
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260
Gann Limitation
233
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261

Selma City CouncilMay 28, 2025

Selma City Council
May 28, 2025