EXPENSES
0000 - NON-DEPARTMENTAL
TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $14,407,998 - - -
TRANSFERS/OTHER TOTAL $14,407,998 - - -
0000 - NON-DEPARTMENTAL TOTAL $14,407,998 - - -
9900 - GENERAL-NON DEPARTMENTAL
MAINTENANCE & OPERATIONS
600.440.000 - TRUSTEE FEES $175,002 - - -
MAINTENANCE & OPERATIONS TOTAL $175,002 - - -
DEBT SERVICE
750.300.009 - INTEREST 2022 PENSION OBL BOND - $889,488 $619,458 $606,365 750.300.010 - INTEREST 2024A LEASE BOND - - $315,125 -
750.301.009 - PRINCIPAL 2022 PENSION OBL BOND - $28,000 $298,000 $311,000 750.301.010 - PRINCIPAL 2024A LEASE BOND - - $137,000 - DEBT SERVICE TOTAL - $917,488 $1,369,583 $917,365
9900 - GENERAL-NON DEPARTMENTAL TOTAL $175,002 $917,488 $1,369,583 $917,365 EXPENSES TOTAL $14,583,000 $917,488 $1,369,583 $917,365 Fiscal Year 2025-2026 Budget
Debt Service Fund 301 - Debt Service
383
City of Selma
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ADOPTED BUDGET
FY 2025-26
PROPOSED BUDGET
REVENUES
0000 - NON-DEPARTMENTAL REVENUE
470.000.000 - INTEREST INCOME - $111 - -
480.000.000 - BOND PROCEEDS - $7,282,000 - -
490.220.000 - OPERATING TRANSFERS IN - - - $514,249
0000 - NON-DEPARTMENTAL REVENUE TOTAL - $7,282,111 - $514,249 REVENUES TOTAL - $7,282,111 - $514,249
EXPENSES
9900 - GENERAL-NON DEPARTMENTAL
MAINTENANCE & OPERATIONS
600.440.000 - TRUSTEE FEES $231,821 -
MAINTENANCE & OPERATIONS TOTAL - $231,821 - -
DEBT SERVICE
750.300.010 - INTEREST 2024A LEASE BOND - - - $352,249
750.301.010 - PRINCIPAL 2024A LEASE BOND - - - $162,000 DEBT SERVICE TOTAL - - - $514,249
TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $7,041,422
TRANSFERS/OTHER TOTAL - $7,041,422 - -
9900 - GENERAL-NON DEPARTMENTAL TOTAL - $7,273,243 - $514,249 EXPENSES TOTAL - $7,273,243 - $514,249
Fiscal Year 2025-2026 Budget
Debt Service Fund 302 - 2024A Sewer Lease Revenue Bond
384
City of Selma
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ADOPTED BUDGET
FY 2025-26
PROPOSED BUDGET
REVENUES
6300 - ADMIN. - SUCCESSOR AGENCY
470.000.000 - INTEREST INCOME $13,056 $5,212 - -
6300 - ADMIN. - SUCCESSOR AGENCY TOTAL $13,056 $5,212 - - REVENUES TOTAL $13,056 $5,212 - -
EXPENSES
6300 - ADMIN. - SUCCESSOR AGENCY
DEBT SERVICE
750.300.006 - INTEREST 1994 HSE BOND $6,163 $9,116 - -
750.301.006 - PRINCIPAL 1994 HSE BOND $10,000 $90,000 - - DEBT SERVICE TOTAL $16,163 $99,116 - -
6300 - ADMIN. - SUCCESSOR AGENCY TOTAL $16,163 $99,116 - - EXPENSES TOTAL $16,163 $99,116 - -
Fiscal Year 2025-2026 Budget
Debt Service Fund 320 - Tran Debt Service
385
City of Selma
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ADOPTED BUDGET
FY 2025-26
PROPOSED BUDGET
REVENUES
0000 - NON-DEPARTMENTAL REVENUE
480.020.000 - ASSESSMENT PAYMENT $202,273 $214,484 - $221,788 0000 - NON-DEPARTMENTAL REVENUE TOTAL $202,273 $214,484 - $221,788 REVENUES TOTAL $202,273 $214,484 - $221,788
EXPENSES
0000 - NON-DEPARTMENTAL
DEBT SERVICE
750.300.008 - INTEREST 2017 GEN OBL BOND $133,763 $197,494 - $126,788 750.301.008 - PRINCIPAL 2017 GEN OBL BOND $90,000 $185,000 - $95,000 DEBT SERVICE TOTAL $223,763 $382,494 - $221,788
0000 - NON-DEPARTMENTAL TOTAL $223,763 $382,494 - $221,788 EXPENSES TOTAL $223,763 $382,494 - $221,788
Fiscal Year 2025-2026 Budget
Debt Service Fund 360 - 2017 PD Station
386
City of Selma
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ADOPTED BUDGET
FY 2025-26
PROPOSED BUDGET
REVENUES
0000 - NON-DEPARTMENTAL REVENUE
470.000.000 - INTEREST INCOME - $13,422 - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL - $13,422 - -
6100 - REDEVELOPMENT ADMINISTRATION
400.200.000 - SUCCESSOR AGENCY (RESIDUAL PROPERTY) $18,260 $881,692 - $208,375 6100 - REDEVELOPMENT ADMINISTRATION TOTAL $18,260 $881,692 - $208,375 6300 - ADMIN. - SUCCESSOR AGENCY
470.000.000 - INTEREST INCOME $1,573 $2,348 - -
6300 - ADMIN. - SUCCESSOR AGENCY TOTAL $1,573 $2,348 - - REVENUES TOTAL $19,833 $897,462 - $208,375
EXPENSES
6300 - ADMIN. - SUCCESSOR AGENCY
MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $2,585 $2,585 - -
MAINTENANCE & OPERATIONS TOTAL $2,585 $2,585 - -
DEBT SERVICE
750.300.003 - INTEREST 2010 BOND $53,763 $49,450 - -
750.300.006 - INTEREST 1994 HSE BOND $10,450 $3,575 - - 750.301.005 - PRINCIPAL USDA BOND - - - $95,000
DEBT SERVICE TOTAL $64,213 $53,025 - $95,000
6300 - ADMIN. - SUCCESSOR AGENCY TOTAL $66,798 $55,610 - $95,000 EXPENSES TOTAL $66,798 $55,610 - $95,000
Fiscal Year 2025-2026 Budget
Debt Service Fund 391 - Successor Agency
387
Internal Service
Funds
388
City of Selma
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ADOPTED BUDGET
FY 2025-26
PROPOSED BUDGET
REVENUES
0000 - NON-DEPARTMENTAL REVENUE
470.000.000 - INTEREST INCOME - $29,655 $16,664 $17,000 0000 - NON-DEPARTMENTAL REVENUE TOTAL - $29,655 $16,664 $17,000 9100 - INT. SVC. - INSURANCE
470.000.000 - INTEREST INCOME $16,663 - $11,000 -
482.050.000 - RMA REFUND OF DEP. PREMIUM $114,609 - $100,000 - 486.000.000 - INSUR. PREM. REIMB.-RETIREES $24,844 $14,525 $28,637 - 486.100.000 - HEALTH INSUR PREM-PAYROLL $107,508 $57,745 $67,340 - 487.000.000 - INTERNAL SERVICE CHARGE $1,542,765 $1,883,599 $1,861,589 $2,328,875 9100 - INT. SVC. - INSURANCE TOTAL $1,806,390 $1,955,869 $2,068,566 $2,328,875 REVENUES TOTAL $1,806,390 $1,985,524 $2,085,230 $2,345,875
EXPENSES
9100 - INT. SVC. - INSURANCE
MAINTENANCE & OPERATIONS
610.915.000 - TRAINING & EDUCATION $6,926 - - -
MAINTENANCE & OPERATIONS TOTAL $6,926 - - -
ALLOCATED COSTS
640.100.000 - RMA-GENERAL LIABILITY $577,631 $525,467 $748,092 $1,031,323 640.105.000 - RMA-WORKERS' COMP $622,113 $654,616 $1,122,797 $1,418,178 640.110.000 - RMA-PROPERTY $134,824 $165,794 $278,154 $249,675 640.120.000 - RMA-EMPLOYEE ASSISTANCE $2,843 $2,838 $3,431 $3,638 640.125.000 - RMA-AUTO OVER 25K $72,540 $89,991 $95,867 $116,342 640.130.000 - RMA-GENERAL ADMINISTRATION $503 $6,948 $8,709 $12,241 640.135.000 - RMA-BUSINESS TRAVEL - - $20 $25
640.140.000 - RMA-CYBER BREACH RESPONSE ENDO - - - $12,131 640.145.000 - RMA-AUTO UNDER 25K $100 $90 $90 $90
640.150.000 - RMA-EMPLOYMENT PRACTICES $50,869 $54,295 $69,491 $134,200 640.300.000 - DENTAL CLAIMS $94,705 $55,510 - -
640.310.000 - SELECTED EMPLOYEES HEALTH INS $13,113 $2,202 - - 640.320.000 - VISION CLAIMS $4,130 $2,498 - -
640.340.000 - LTD-MISC. EMPLOYEES $8,009 $3,997 - -
ALLOCATED COSTS TOTAL $1,581,379 $1,564,246 $2,326,651 $2,977,843 9100 - INT. SVC. - INSURANCE TOTAL $1,588,305 $1,564,246 $2,326,651 $2,977,843 9400 - INT. SVC. - EMPLOYEE BENEFITS
ALLOCATED COSTS
640.310.000 - SELECTED EMPLOYEES HEALTH INS - - - $9,800 ALLOCATED COSTS TOTAL - - - $9,800
9400 - INT. SVC. - EMPLOYEE BENEFITS TOTAL - - - $9,800 EXPENSES TOTAL $1,588,305 $1,564,246 $2,326,651 $2,987,643 Fiscal Year 2025-2026 Budget
Internal Service Fund 700 - Insurance
389
City of Selma
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ADOPTED BUDGET
FY 2025-26
PROPOSED BUDGET
REVENUES
0000 - NON-DEPARTMENTAL REVENUE
490.220.000 - OPERATING TRANSFERS IN $156,575 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $156,575 - - -
9200 - INT. SVC - FLEET MANAGEMENT
475.010.000 - INSURANCE REIMBUREMENT $56,138 $17,713 - - 482.010.000 - MISCELLANEOUS REVENUE $604 - - -
487.000.000 - INTERNAL SERVICE CHARGE $649,682 $800,089 $785,803 $806,445 9200 - INT. SVC - FLEET MANAGEMENT TOTAL $706,425 $817,803 $785,803 $806,445 REVENUES TOTAL $862,999 $817,803 $785,803 $806,445
EXPENSES
2500 - FIRE ADMINISTRATION
PERSONNEL
500.110.000 - SALARIES FULL TIME - - $4,722 -
500.150.000 - DEFERRED COMPENSATION - - $120 -
510.210.000 - FICA - - $293 -
510.215.000 - MEDICARE - - $69 -
510.222.000 - HEALTH BENEFITS EXPENSE - - $484 -
510.225.000 - LIFE INSURANCE - - $27 -
510.230.000 - UNEMPLOYMENT INSURANCE - - $24 -
520.310.000 - CALPERS-EMPLOYER - - $372 -
PERSONNEL TOTAL - - $6,111 -
2500 - FIRE ADMINISTRATION TOTAL - - $6,111 -
9200 - INT. SVC - FLEET MANAGEMENT
PERSONNEL
500.110.000 - SALARIES FULL TIME $84,918 $138,483 $139,691 $159,353 500.130.000 - OVERTIME $596 $1,710 $500 -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT - - $500 -
500.150.000 - DEFERRED COMPENSATION $2,100 $2,325 $2,100 $2,100 510.210.000 - FICA $5,281 $8,496 $8,352 $9,806
510.215.000 - MEDICARE $1,235 $1,987 $1,954 $2,294
510.220.000 - HEALTH INSURANCE-EMPLOYER $22,851 $14,929 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $7,826 $19,161 $33,344 510.225.000 - LIFE INSURANCE $266 $595 $532 $532
510.230.000 - UNEMPLOYMENT INSURANCE $220 $551 $674 $396 510.235.000 - UNIFORM ALLOWANCE $400 $553 $800 $800
510.236.000 - CELL PHONE STIPEND $360 $360 $360 $360
520.310.000 - CALPERS-EMPLOYER $80,129 $40,833 $10,602 $12,589 PERSONNEL TOTAL $198,357 $218,647 $185,226 $221,574
MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $12,944 $14,640 $22,000 $25,000
600.254.000 - OILS & LUBES $17,082 $12,511 $8,500 $15,000 600.255.000 - TIRES & TUBES $35,512 $54,529 $30,000 $30,000 600.256.000 - AUTO PARTS $86,611 $105,965 $70,000 $75,000 600.257.000 - GASOLINE & DIESEL $308,517 $348,587 $250,000 $250,000 600.300.000 - UNIFORM EXPENSE $1,005 $2,337 $3,100 $4,000 600.305.000 - SMALL TOOLS $12,408 $3,769 $4,000 $20,000 600.375.000 - EQUIPMENT REPAIRS $18,560 $29,495 $64,935 $60,000 600.400.000 - PROFESSIONAL SERVICES $35,757 $15,523 ($29,935) $24,999 600.401.900 - PEST CONTROL $50 $50 $150 -
600.457.000 - AUTO SERVICE-REPAIRS $135,438 $77,844 $56,290 $115,000 600.458.000 - AUTO SERVICE-TOWING $1,020 $1,130 $3,000 $3,500 Fiscal Year 2025-2026 Budget
Internal Service Fund 701 - Fleet Management
390
City of Selma
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ADOPTED BUDGET
FY 2025-26
PROPOSED BUDGET
Fiscal Year 2025-2026 Budget
Internal Service Fund 701 - Fleet Management
600.475.000 - MAINTENANCE AGREEMENTS - $2,951 - -
610.915.000 - TRAINING & EDUCATION $190 $190 $2,000 $5,000 630.200.000 - GAS & ELECTRIC $5,152 $3,515 $3,392 $3,300 630.300.000 - WATER $1,287 $1,395 $1,449 $1,500
630.400.000 - SEWER $155 $257 $318 $325
630.500.000 - ALARM $208 $228 $210 $220
MAINTENANCE & OPERATIONS TOTAL $671,896 $674,916 $489,409 $632,844
CAPITAL OUTLAY
700.200.000 - EQUIPMENT - $869 - $5,000
700.500.000 - DEPRECIATION EXPENSE $2,808 $7,922 - -
CAPITAL OUTLAY TOTAL $2,808 $8,791 - $5,000
TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $20,976 $9,971 $9,970
TRANSFERS/OTHER TOTAL - $20,976 $9,971 $9,970
9200 - INT. SVC - FLEET MANAGEMENT TOTAL $873,062 $923,330 $684,606 $869,388 EXPENSES TOTAL $873,062 $923,330 $690,717 $869,388
391
City of Selma
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ADOPTED BUDGET
FY 2025-26
PROPOSED BUDGET
REVENUES
0000 - NON-DEPARTMENTAL REVENUE
470.000.000 - INTEREST INCOME $14,866 $27,853 $14,867 $15,000 490.220.000 - OPERATING TRANSFERS IN $70,903 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $85,770 $27,853 $14,867 $15,000 9300 - INT. SVC. - BLDG MAINT & UTLTY
424.000.000 - GRANT REVENUE - $11,706 - -
487.000.000 - INTERNAL SERVICE CHARGE $625,760 $616,684 $715,116 $646,932 9300 - INT. SVC. - BLDG MAINT & UTLTY TOTAL $625,760 $628,390 $715,116 $646,932 REVENUES TOTAL $711,530 $656,243 $729,983 $661,932
EXPENSES
9300 - INT. SVC. - BLDG MAINT & UTLTY
PERSONNEL
500.110.000 - SALARIES FULL TIME $10,788 $140,514 $241,698 $206,692 500.130.000 - OVERTIME $131 $5,462 $6,000 $6,000
500.130.400 - OVERTIME-CALL BACK $121 $541 $1,500 $1,500 500.130.600 - ON CALL $71 $135 $1,000 $1,000
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $17,409 $4,016 $4,500 $3,000 500.150.000 - DEFERRED COMPENSATION $1,200 $1,500 $4,200 $5,100 510.210.000 - FICA $1,893 $8,536 $13,812 $12,778
510.215.000 - MEDICARE $443 $1,996 $3,231 $2,989
510.220.000 - HEALTH INSURANCE-EMPLOYER $11,600 $22,632 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $17,285 $49,043 $54,020 510.225.000 - LIFE INSURANCE $322 $1,024 $1,358 $1,093
510.230.000 - UNEMPLOYMENT INSURANCE $66 $566 $1,114 $412 510.235.000 - UNIFORM ALLOWANCE $689 $764 $3,500 $1,400 510.236.000 - CELL PHONE STIPEND $360 $990 $1,440 -
520.310.000 - CALPERS-EMPLOYER ($179,524) $74,622 $21,622 $20,769 PERSONNEL TOTAL ($134,432) $280,583 $354,018 $316,753
MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $61,310 $40,992 $53,000 $55,000
600.300.000 - UNIFORM EXPENSE $3,507 $6,246 $7,000 $7,500 600.305.000 - SMALL TOOLS $2,943 $2,689 $5,000 $7,000
600.360.000 - MAINTENANCE & REPAIRS - $16,875 $2,500 $3,500 600.370.000 - BUILDING REPAIRS $35,217 $95,709 $201,500 $100,000 600.400.000 - PROFESSIONAL SERVICES $141,720 $101,570 $125,000 $120,000 600.401.900 - PEST CONTROL - - - $6,414
600.720.000 - TAXES-ASSESSMENT CHARGE $426 $455 - $750
630.100.000 - TELEPHONE $16,045 $16,228 $15,367 $15,500 630.700.000 - INTERNET $9,882 $9,919 $10,000 $10,000
MAINTENANCE & OPERATIONS TOTAL $271,050 $290,683 $419,367 $325,664
CAPITAL EXPENDITURES
700.500.000 - DEPRECIATION EXPENSE $9,729 $11,968 - -
CAPITAL EXPENDITURES TOTAL $9,729 $11,968 - -
TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $20,913 $4,515 $4,515
TRANSFERS/OTHER TOTAL - $20,913 $4,515 $4,515
9300 - INT. SVC. - BLDG MAINT & UTLTY TOTAL $146,348 $604,147 $777,900 $646,932 EXPENSES TOTAL $146,348 $604,147 $777,900 $646,932
Fiscal Year 2025-2026 Budget
Internal Service Fund 702 - Building & Utility
392
City of Selma
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ADOPTED BUDGET
FY 2025-26
PROPOSED BUDGET
REVENUES
9500 - INT. SVC. - OVRHD & OFFICE EXP
475.000.000 - REIMBURSEMENTS $190 $129 - -
487.000.000 - INTERNAL SERVICE CHARGE $35,014 $33,873 - - 9500 - INT. SVC. - OVRHD & OFFICE EXP TOTAL $35,204 $34,002 - - REVENUES TOTAL $35,204 $34,002 - -
EXPENSES
9500 - INT. SVC. - OVRHD & OFFICE EXP
PERSONNEL
500.110.000 - SALARIES FULL TIME $627 ($627) - -
PERSONNEL TOTAL $627 ($627) - -
MAINTENANCE & OPERATIONS
600.120.000 - POSTAGE $378 $449 - -
600.400.000 - PROFESSIONAL SERVICES $750 $676 - -
600.505.000 - RENTALS-EQUIPMENT $2,092 ($12,447) - -
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $970 $961 - - MAINTENANCE & OPERATIONS TOTAL $4,190 ($10,361) - -
CAPITAL OUTLAY
700.400.000 - LEASE PURCHASE $12,037 $29,146 - -
700.501.000 - AMORTIZATION EXPENSE $12,750 $12,750 - -
CAPITAL OUTLAY TOTAL $24,787 $41,896 - -
DEBT SERVICE
750.300.000 - INTEREST $1,214 $579 - -
DEBT SERVICE TOTAL $1,214 $579 - -
9500 - INT. SVC. - OVRHD & OFFICE EXP TOTAL $30,819 $31,487 - - EXPENSES TOTAL $30,819 $31,487 - -
Fiscal Year 2025-2026 Budget
Internal Service Fund 703 - General Overhead
393
City of Selma
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ADOPTED BUDGET
FY 2025-26
PROPOSED BUDGET
REVENUES
0000 - NON-DEPARTMENTAL REVENUE
470.000.000 - INTEREST INCOME - $17,051 $8,747 $9,000
0000 - NON-DEPARTMENTAL REVENUE TOTAL - $17,051 $8,747 $9,000 9600 - INT. SVC. - DATA PROCESSING
470.000.000 - INTEREST INCOME $8,747 - - -
487.000.000 - INTERNAL SERVICE CHARGE $431,701 $472,087 $410,347 $400,000 9600 - INT. SVC. - DATA PROCESSING TOTAL $440,448 $472,087 $410,347 $400,000 REVENUES TOTAL $440,448 $489,139 $419,094 $409,000
EXPENSES
9600 - INT. SVC. - DATA PROCESSING
PERSONNEL
500.110.000 - SALARIES FULL TIME - $43,515 $72,754 $76,782 500.130.000 - OVERTIME - $124 - -
500.150.000 - DEFERRED COMPENSATION - $317 $500 $500
510.210.000 - FICA - $2,609 $4,511 $4,761
510.215.000 - MEDICARE - $610 $1,055 $1,114
510.220.000 - HEALTH INSURANCE-EMPLOYER - $2,105 - -
510.222.000 - HEALTH BENEFITS EXPENSE - $732 $5,061 $20,665 510.225.000 - LIFE INSURANCE - $172 $296 $296
510.230.000 - UNEMPLOYMENT INSURANCE - $106 $364 $192
510.237.000 - CAR ALLOWANCE - $313 $501 $501
520.310.000 - CALPERS-EMPLOYER - $23,663 $6,723 $7,116
PERSONNEL TOTAL - $74,265 $91,765 $111,927
MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - - - $250
600.250.000 - SUPPLIES $6,711 $8,349 $500 $500
600.400.000 - PROFESSIONAL SERVICES $60,587 $18,024 $121,156 $100,732 600.401.200 - SOFTWARE LICENSE AGREEMENT - - $98,663 -
600.470.000 - SOFTWARE LICENSE AGREEMENTS $50,570 $129,193 $92,415 $370,858 600.475.000 - MAINTENANCE AGREEMENTS $89,344 $101,308 - - 610.920.000 - TRAVEL, CONFERENCE & MEETING - - $2,500 $2,000 630.100.000 - TELEPHONE - - - $25,956
MAINTENANCE & OPERATIONS TOTAL $207,212 $256,875 $315,234 $500,296
CAPITAL OUTLAY
700.200.000 - EQUIPMENT $71,830 $37,583 - $117,000
700.250.000 - EQUIPMENT-SOFTWARE $3,900 $3,900 - -
700.400.000 - LEASE PURCHASE $11,021 - - -
700.430.000 - LAPTOPS, DESKTOPS & MONITORS ($10,893) - - - 700.500.000 - DEPRECIATION EXPENSE $20,418 $26,213 - -
CAPITAL OUTLAY TOTAL $96,277 $67,696 - $117,000
9600 - INT. SVC. - DATA PROCESSING TOTAL $303,488 $398,836 $406,999 $729,223 EXPENSES TOTAL $303,488 $398,836 $406,999 $729,223
Fiscal Year 2025-2026 Budget
Internal Service Fund 704 - Data Processing
394
City of Selma
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ADOPTED BUDGET
FY 2025-26
PROPOSED BUDGET
REVENUES
9400 - INT. SVC. - EMPLOYEE BENEFITS
486.000.000 - INSUR. PREM. REIMB.-RETIREES - $28,521 $134,241 $179,596 486.101.000 - EMPLOYEE CONTRIBUTIONS - $155,841 $156,000 $200,000 486.102.000 - CITY CONTRIBUTIONS - $664,386 $1,404,000 $1,100,000 486.103.000 - RX REBATES - - - $40,000
9400 - INT. SVC. - EMPLOYEE BENEFITS TOTAL - $848,748 $1,694,241 $1,519,596 REVENUES TOTAL - $848,748 $1,694,241 $1,519,596
EXPENSES
9400 - INT. SVC. - EMPLOYEE BENEFITS
PERSONNEL
500.110.000 - SALARIES FULL TIME - $96 $18,628 $58,940
500.150.000 - DEFERRED COMPENSATION - - $680 $1,520
510.210.000 - FICA - - $1,152 $3,623
510.215.000 - MEDICARE - - $270 $848
510.222.000 - HEALTH BENEFITS EXPENSE - - $2,921 $17,847 510.225.000 - LIFE INSURANCE - - $57 $256
510.230.000 - UNEMPLOYMENT INSURANCE - - $93 $147
510.237.000 - CAR ALLOWANCE - - $501 $501
520.310.000 - CALPERS-EMPLOYER - - $2,458 $5,655
PERSONNEL TOTAL - $96 $26,760 $89,337
MAINTENANCE & OPERATIONS
640.315.000 - MAINTENANCE & OPERATIONS - $65,000 $1,401,856 $1,485,967 640.315.001 - AGGREGATE - $8,847 - -
MAINTENANCE & OPERATIONS TOTAL - $73,847 $1,401,856 $1,485,967
ALLOCATED COSTS
640.300.000 - DENTAL CLAIMS - $64,033 - -
640.301.000 - DENTAL ADMIN FEES - $5,726 - -
640.302.000 - HNAS CLAIMS - $135 - -
640.303.000 - MEDICAL CLAIMS - $474,387 - -
640.304.000 - RX CLAIMS - $161,987 - -
640.310.000 - SELECTED EMPLOYEES HEALTH INS - - $108,348 - 640.314.000 - RETIREE HEALTH INSURANCE - - - $65,244
640.315.002 - BLUE SHIELD NETWORK - $25,204 - -
640.315.003 - COBRA - ($2,725) - -
640.315.004 - CONSOLIDATED BILLING FEE - $3,006 - -
640.315.005 - FSA ADMIN - $435 - -
640.315.006 - MEDICAL ADMIN - $24,962 - -
640.315.007 - MEDICAL PLANS - $287,112 - -
640.315.008 - RX ADMIN - $905 - -
640.321.000 - VISION ADMIN FEES - $14,685 - -
640.333.000 - LIFE INS-MISC EMPLOYEES - - - $17,000
640.335.000 - LIFE INS-FIRE EMPLOYEES - - - $2,495
640.336.000 - LIFE INS-PD EMPLOYEES - - - $4,628
ALLOCATED COSTS TOTAL - $1,059,851 $108,348 $89,367
9400 - INT. SVC. - EMPLOYEE BENEFITS TOTAL - $1,133,795 $1,536,964 $1,664,671 EXPENSES TOTAL - $1,133,795 $1,536,964 $1,664,671
Fiscal Year 2025-2026 Budget
Internal Service Fund 705 - Insurance-Employee Benefits 395
Trust &Agency Funds
396
City of Selma
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ADOPTED BUDGET
FY 2025-26
PROPOSED BUDGET
REVENUES
9900 - GENERAL-NON DEPARTMENTAL REVENUE
470.000.000 - INTEREST INCOME $126,262 $60,907 - -
9900 - GENERAL-NON DEPARTMENTAL REVENUE TOTAL $126,262 $60,907 - - REVENUES TOTAL $126,262 $60,907 - -
EXPENSES
9900 - GENERAL-NON DEPARTMENTAL
MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $92,235 $3,572 - -
MAINTENANCE & OPERATIONS TOTAL $92,235 $3,572 - -
9900 - GENERAL-NON DEPARTMENTAL TOTAL $92,235 $3,572 - - EXPENSES TOTAL $92,235 $3,572 - -
Fiscal Year 2025-2026 Budget
Trust & Agency Fund 112 - PARS 115 Pension Trust
397
Supplemental Information
398
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) 296-1500-490.220.000 150,000 General Fund (100) 100-0000-791.000.000 (150,000) 150,000 (150,000)
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
Fiscal Year 2025-2026 Budget
Proposed Budget Transfers
Into From
TOT Allocation of 50% of 12 percent:
399
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
400
Adopted Budget Resolution
401
Adopted Budget Resolution
402
Gann Limit Resolution
403
Gann Limit Resolution
404
City of Selma
Budget Glossary
A
Accounting System: The total structure of records
and procedures that identify, record, classify, and
report information on the financial position and
operations of a governmental unit or any of its
funds, account groups, and organizational
components.
Accounts Payable: A liability account reflecting
amounts owed to persons/organizations for goods
and services received.
Accounts Receivable: An asset account reflecting
amounts owing from persons and organizations for
goods and services provided.
Accrual Basis: A method of accounting that
recognizes the financial effect of transactions
when they occur, as opposed to when cash is
actually received or spent.
Adopted Budget: A budget that has been prepared
and reviewed in accordance with State law and
duly adopted by City Council.
Allocate: To set aside portions of budgeted
expenditures specifically designated for a certain
purpose.
Annual Budget: A budget covering a single fiscal
year (July 1 to June 30).
Appropriation: A legal authorization by the City
Council to make expenditures and incur
obligations for a specific purpose.
Assess: To establish an official property value for
taxation.
Assets: Property owned by the City which has
monetary value.
Attrition: A method of achieving a reduction in
personnel by not refilling positions vacated
through resignation, reassignment, transfer,
retirement, or other means than layoffs.
Audit: An examination of a community's financial
systems, procedures, and data by a certified
public accountant (independent auditor), and a
report on the fairness of financial statements and
on local compliance with statutes and regulations.
The audit serves as a valuable management tool in
evaluating the fiscal performance of a community.
Authorized Positions: Employee positions
authorized in the adopted budget for the fiscal
year.
B
Balance Sheet: A statement that discloses the
assets, liabilities, reserves and equities of a fund
or governmental unit at a specified date.
Balanced Budget: A budget where each fund’s
beginning cash balance plus projected annual
revenues equal the annual expenditure
appropriation.
Basis of Accounting: When revenues,
expenditures, expenses, and transfers are
recognized in accounts and reported on financial
statements, related to timing of measurements.
Basis of Budgeting: The method used for
recognizing revenues and expenditures in the
budget. The City uses modified accrual basis,
compliant with GAAP.
Beginning Fund Balance: Fund balance available
from the end of the prior year for use in the
following year.
Bond Indenture: A legal and binding contract
between bond issuer and bondholders specifying
bond features and terms.
405
City of Selma Budget Glossary (continued)
Bond Market: Method of obtaining financing by
issuing bonds through competitive or negotiated
methods, with rates determined by similar
municipal issues.
Bond Rating: A rating indicating the probability of
timely repayment of principal and interest on
bonds issued.
Bond Refinancing (Refunding): Payoff and reissuance of bonds to obtain better interest rates or bond conditions.
Bond: A written promise to pay a specified sum
(principal) at a specified date(s) in the future
called maturity date(s), with periodic interest at a
specified rate.
Budget Calendar: Schedule of key dates, which
the City follows for budget preparation and
adoption.
Budget: A financial plan comprised of estimated
expenditures and means of financing them.
C
CalPERS: The California Public Employees'
Retirement System is an agency in the California
executive branch that manages pension and
health benefits for California public employees,
retirees, and their families Including the City of
Selma's employees.
Capital Assets: Tangible items with an economic
life greater than one year, also known as fixed
assets.
Capital Improvements: Additions/replacements
to the City's buildings and infrastructure assets.
Capital Outlay: Expenditures designated for the
purchase of fixed assets such as machinery,
equipment, or vehicles.
Capital Project Fund: Fund for acquisition or
construction of major capital facilities.
Capital Reserve: Account segregating government
equity for future capital expenditures.
Capitalized Expenditures: Expenditures resulting
in the acquisition and/or construction of fixed
assets.
Carry Over Balance: Cash remaining at the end of
a fiscal year after all obligations have been met.
The cash balance is "carried over" as the
beginning cash balance the next year.
Cash: Currency, coin, checks, postal and express
money orders and bankers’ drafts on hand or on
deposit with an official or agent designated as
custodian of cash and bank deposits.
Cash Basis: A basis of accounting under which
transactions are recognized only when cash is
received or disbursed.
Cash Management: The process of monitoring the
ebb and flow of money in an out of municipal
accounts to ensure cash availability to pay bills
and to facilitate decisions on the need for shortterm borrowing and investment of idle cash.
CDBG (Community Development Block Grant):
Federal grant program designed to benefit
low/moderate income persons in housing and
community development.
Charges for Services: Fixed rates or charges for
purchasing services (e.g., utility bills, planning
fees).
Chart of Accounts: The classification system used
by a City to organize the accounting for various
funds.
CIP (Capital Improvements Program): Multi-year
plan for capital outlay to meet capital needs
arising from the government's long-term needs.
City Charter: Legal authority establishing city
government organization.
406
City of Selma Budget Glossary (continued)
City Council: The governing body of the City of
Selma. There are currently five City Council
members including one Mayor.
City Manager: Chief executive officer for the City
of Selma appointed by City Council.
City Manager’s Letter: Introduction to the budget
document, which provides a general summary of
the most important aspects of the budget, major
changes and recommendations.
Collective Bargaining: The process of negotiating
workers' wages, hours, benefits, working
conditions, etc., between an employer and some
or all of its employees, who are represented by a
recognized labor union. Regarding wages, hours
and working conditions.
Contingency: A budgetary reserve set aside for
emergencies or unforeseen expenditures not
otherwise budgeted.
Contractual Services: Expenditures for services
provided by external or internal
consultants/vendors.
Cost of Service: Rate-making concept correlating
costs and revenues with services provided.
CPI (Consumer Price Index): A statistical
description of price levels provided by the U.S.
Department of Labor. The index is used as a
measure of the increase in the cost of living.
D
Debt Service Fund: Fund created to account for
financial resources to be used for the payment of
debt obligations of the City.
Debt Service Payments: Payments made by a
Debt Service Fund include principal, interest, and
trustee fees (if applicable) on City bonds.
Deficit: The excess of an entity's liabilities over its assets or the excess of expenditures or expenses
over revenues during a single accounting period.
Department: A major unit of organization in the
City compromised of subunits.
Depreciation: Expiration in the service life of
capital assets attributed to wear and tear,
deterioration, inadequacy or obsolescence.
Depreciation is determined by allocation the cost
of the capital asset over the estimated useful lives
of the assets on a straight-line basis.
Distinguished Budget Presentation Awards
Program: GFOA award recognizing excellence in
budgeting.
E
Employee (or Fringe) Benefits: Government
contributions for employee benefits (pension,
medical, Medicare).
EMS: Emergency Medical Services
Encumbrances: Commitments related to
unperformed contracts for goods or services.
Enterprise Fund: Fund for operations financed
similar to private business enterprises (e.g.,
Ambulance Services), expenses are usually
financed or recovered through user charges.
Entitlements: Payments to which local
governmental units are entitled, pursuant to an
allocation formula determined by the agency
providing the money, usually State or Federal
government.
Estimated Revenue: Amount of projected revenue
to be collected during the fiscal year.
Expenditures: Cash payments for goods received,
services rendered, or debt obligations.
407
City of Selma Budget Glossary (continued)
F
Fees: A charge to cover the cost of services (e.g.,
building inspection fee, zoning fee, etc.).
Final Budget: Adopted budget for the fiscal year.
Financial Plan: Multi-year financial forecast of all
revenues and expenditures of the City for all major
funds.
Fiscal Policy: Policies on revenue, spending, and
debt management. Fiscal policy provides an
agreed-upon set of principles for the planning and
programming of government budgets and their
funding.
Fiscal Year: A twelve-month period designated as
the operating year for accounting and budgeting
purposes in an organization. The City's fiscal year
runs from July 1 - June 30.
Fixed Assets: Assets of long-term character that
are intended to continue to be held or used, such
as land, buildings, machinery, and other
equipment; also known as Capital Expenditures.
Fixed Costs: Costs that are legally or contractually
mandated such as retirement, FICA/Social
Security, insurance, debt service costs or interest
on loans.
Forecasting: A process of analyzing data to
determine future trends.
FTE (Full Time Equivalent): Ratio of total number
of paid hours (part time or grant employees) to the
number of working hours (2,080 hours for a fulltime employee per year).
Fund: An accounting entity with a self-balancing
set of accounts that are segregated for the
purpose of carrying on identified activities or
attaining certain objectives in accordance with
specific regulations, restrictions, or limitations.
Fund Accounting: Organizing financial records
into multiple, segregated locations for money. A
fund is a distinct entity within the municipal
government in which financial resources and
activity (assets, liabilities, fund balances,
revenues, and expenditures) are accounted for
independently in accordance with specific
regulations, restrictions or limitations. Examples
of funds include the general fund and enterprise
funds.
Fund Balance: Difference between assets and
liabilities in a fund. Also known as a Carry-over
Balance or Retained Earnings.
G
Gann Limit: A state-imposed cap on how much tax
revenue a city can spend each year, based on a
formula that adjusts for inflation and population
growth. Required by California law.
GAAP (Generally Accepted Accounting
Principles): Rules and procedures that serve as
the norm for the fair presentation of financial
statements.
Gas Tax Fund: This fund is required by State law to
account for gas tax revenues received from the
State and expended for construction and
maintenance of City streets.
GASB 45: Governmental Accounting Standards
Board major pronouncement that each public
entity account for and report other
postemployment benefits in its accounting
statements. Through actuarial analysis,
municipalities must identify the true costs of the
OPEB earned by employees over their estimated
years of actual service.
GEMT (Ground Emergency Medical
Transportation): The GEMT Program is a voluntary
program that allows publicly owned or operated
emergency ground ambulance transportation
408
City of Selma Budget Glossary (continued)
providers to receive supplemental payments that
cover the difference between a provider’s actual
costs per GEMT transport and the Medicaid base
payment, mileage and other sources of
reimbursement.
General Fund: Fund used to account for all
financial resources except those required to be
accounted for in another fund. The general Fund
balance is available to the City for any purpose
provided it is expended or transferred according to
the general laws of California and the Charter of
the City.
General Obligation Bonds: Bonds issued by a
municipality for purposes allowed by statute that
are backed by the full faith and credit of its taxing
authority.
GFOA (Government Finance Officers
Association): An organization that supports the
advancement of governmental accounting,
auditing, and financial reporting.
GIS (Geographic Information System): Computer
system that illustrates geographic details of land
and/or property.
Goal: A statement of broad direction, purpose or
intent based on the needs of the community.
Governmental Fund: Fund generally used to
account for tax-supported activities.
Governing Body: A board, committee,
commission, or other executive or policy-making
body of a municipality or school district.
Grants: A contribution by a government or other
organization to support a particular function,
depending upon the grantee.
I
Impact Fee: A fee that is imposed by a local
government within the United States on a new or
proposed development project to pay for all, or a
portion, of the costs of providing public services
for the new development.
Independent Auditor’s Report: The official written
communication of the results of an audit. In a
financial audit, the independent auditor's report
typically will offer an opinion on whether a set of
financial statements is fairly presented in
conformity with GAAP.
Indirect Cost: A cost necessary for the functioning
of the organization as a whole, but which cannot
be directly assigned to one service.
Infrastructure: An asset such as streets, water
and sewer lines, treatment facilities, traffic
signals, etc.
Interfund Transfer: Flow of cash between funds of
the same governmental entity.
Intergovernmental Revenue: Revenue received
from other governmental entities such as the
county, state or federal government, most
generally in the form of grants, taxes, or subsidies.
Internal Service Fund: A fund used to account for
the financing of goods or services provided by one
department to other departments on a costreimbursement basis.
Investments: Securities and real estate held for
the production of income in the form of interest,
dividends, rentals or lease payments. The term
does not include fixed assets used in
governmental operations.
L
Line-Item Budget: A budget prepared along
departmental lines that focuses on individual
accounts within each department, such as
supplies.
409
City of Selma Budget Glossary (continued)
Long-Term Debt: Debt with a maturity of more
than one year after the date of issuance.
M
Materials & Services: Expenses that are charged
directly as a part of the cost of a service.
Maturities: The dates on which the principal or
stated values of investments or debt obligation
mature and may be reclaimed.
Mission: A description of the scope and purpose
of a specific entity.
Modified Accrual Accounting: A basis of
accounting in which expenditures are recognized
when they occur and revenues are accounted for
when they become measurable and available.
N
Net Budget: Legally adopted budget less transfers
and interdepartmental charges.
Net Income (Loss): Proprietary fund excess
(deficit) of operating revenues and operating
transfers in over operating expenses, nonoperating
expenses and operating transfers out.
Non-Operating Expenses: Proprietary fund
expenses not directly related to the fund’s primary
activities (e.g., interest).
Non-Operating Revenues: Proprietary fund
revenues incidental to, or byproducts of, the fund’s
primary activities.
Note: Written promise to pay money by a specific
date, usually short-term; most notes are one year
or less.
O
Obligations: Amounts owed, including liabilities
and encumbrances.
Operating Budget: A plan of proposed
expenditures for personnel, supplies, and other
expenses for the coming fiscal year.
Operating Expenses: Day-to-day expenses
necessary for the maintenance of the enterprise.
Operating expenses include payroll, employee
benefits, depreciation, repairs, etc.
Operating Revenue: Revenue or funds received as
income to pay for ongoing day-to-day operations.
Output Indicator: A unit of work accomplished,
without reference to the resources required to do
the work.
P
Performance Indicators: Specific quantitative and
qualitative measures of work performed as an
objective of specific departments or programs.
Performance Measure: Data collected to
determine how effective or efficient a program is in
achieving its objectives.
PERS (Public Employees Retirement System):
Retirement system for public employees.
Personnel Services: An expenditure category
which includes all City employee salary and fringe
benefit costs.
Prior-Year Encumbrances: Obligations from prior
fiscal years in the form of purchase orders,
contracts, or salary commitments which are
chargeable to an appropriation, and for which a
part of the appropriation is reserved. The cease to
be encumbrances when the obligations are paid or
otherwise terminated.
Program Budget: A budget which allocates money
to the functions or activities of a government
rather than to specific items of cost or to specific
departments.
410
City of Selma Budget Glossary (continued)
Program Performance Budget: A method of
budgeting whereby the services provided to the
residents are broken down in identifiable service
programs or performance indicators.
Program Revenue (Income): Revenue earned by a
program, including fees for services, license and
permit fees, and fines.
Program: Group of related activities performed by
one or more organizational units for the purpose of
accomplishing a function for which the
government is responsible.
Proprietary Fund: The classification used to
account for a government’s ongoing organizations
and activities that are similar to those often found
in the private section (i.e., enterprise and internal
service funds). All assets, liabilities, equities,
revenues, expenses and transfers relating to the
government’s business and quasi-business
activities are accounted for through proprietary
funds.
R
RDA: Redevelopment Agency.
Real Property: Property which is land, buildings, or
other capital improvement which become an
integral and connected part to the real property
(an example is playground equipment).
Reserve: An account used either to set aside
budgeted revenues that are not required for
expenditure in the current budget year or to
earmark revenues for a specific future purpose.
Resolution: A special or temporary order of a
legislative body; an order of a legislative body
requiring less legal formality than an ordinance or
statute.
Resources: Total amounts available for
appropriation including estimated revenues, fund
transfers and beginning balances.
Retained Earnings: The historical accumulated
earnings of an enterprise fund less any amounts
transferred to other funds not deemed for
operational purposes.
Revaluation: The process used by the assessor to
place a new value on real property and
improvements for determining the parcel's
assessed value for property tax purposes. A
revaluation is performed on all taxable properties
in the same year.
Revenue: Sources of income financing the
operations of government.
Risk Management: All the ways and means used
to avoid accidental loss or to reduce its
consequences if it does occur.
RFP (Request for Proposal): Solicitation for
bids/proposals.
ROI (Return on Investment): Measure of financial
return.
S
Service Level: Services or products which
comprise actual or expected output of a given
program. Focus is on results, not measures of
workload.
Special Assessment Fund: A fund created to
account for the use of special assessment
receipts.
Special Assessment: A levy made against certain
properties to defray all or part of the cost of a
specific capital improvement or service deemed
to benefit primarily those properties.
Special Revenue Fund: A fund created to account
for financial resources which are designated for
specific operational purpose by local or state
regulations.
411
City of Selma Budget Glossary (continued)
Strategic Plan: The document prepared by the City
which defines the major issues and establishes a
process to continually review and improve the City
organization's vision of the community. The
Strategic Plan provides the framework within
which the overall direction of the City will be
guided and against which policy decisions and
issues will be measured.
Structurally Balanced Budget: A budget in which
all funds' expenditures are equal to or less than
the amount of revenue projected for each budget
year.
Subsidy: Monetary assistance granted by a
government to a person or group in support of a
project or enterprise being in the public interest.
Supplemental Appropriation: A legal
authorization by the City Council to make
expenditures and to incur obligations which are
additional to the authorization contained in the
City's original annual appropriation.
T
Taxes: Compulsory charges levied by a
government for the purpose of financing services
performed for the common benefit of the people;
this term does not include specific charges made
against particular persons or property for benefit,
such as special assessments.
Transfers In/Out: Amounts transferred from one
fund to another to assist in financing the services
or purchases for the recipient fund.
Transient Occupancy Tax (TOT): A 12% tax is
levied on charges for the occupation of hotel and
motel rooms for stays of thirty days or less.
Trust Funds: Funds established to account for
assets held for other City funds.
U
Unencumbered Balance: The amount of money in
a fund that is neither expended nor encumbered
and is still available for future purposes.
Unreserved Fund Balance: Portion of a fund's
balance that is not restricted for a specified
purpose and is available for general appropriation.
User Charge or User Fees: Charges for service, the
payments of a fee for direct receipt of a public
service by the party benefiting from the service.
Utility: Service or commodity provided to the
public (electricity, water).
V
Variable Cost: Cost that changes with amount of
service provided.
W
Working Cash: Excess of readily available assets
over current liabilities, or cash on hand
equivalents which may be used to satisfy cash
flow needs.
Workload Indicator: A unit of work to be done.
Y
Year-End: This term means as of June 30th (end of
the fiscal year).
412
RESOLUTION NO. 2025 – 45R
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA
ADOPTING THE FISCAL YEAR 2025/2026 BUDGET FOR THE CITY OF SELMA WHEREAS, the City Manager has prepared and submitted to the City Council a proposed budget for the 2025/2026 fiscal year, starting July 1, 2025; and WHEREAS, at a City Council budget workshop held for the purpose of budget review, corrections and amendments have been made; and
WHEREAS, a public hearing on said budget was duly scheduled, and held, and all persons were given an opportunity to be heard and their suggestions or objections carefully considered.
WHEREAS, all statutory legal requirements for the final adoption of said budget have been completed; and
WHEREAS, it is the intention of the City Council to adopt the proposed budget as the annual budget of the City of Selma for the 2025/2026 Fiscal Year; NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Selma as follows:
Section 1: A certain document on file in the office of the Finance Director of the City of Selma being marked and designated “City of Selma-Annual Budget Fiscal Year 2025/2026” as prepared by the City Manager and amended by the City Council is hereby adopted as the Final Budget for the 2025/2026 Fiscal Year, commencing July 1, 2025.
Section 2: The following sums of money as hereby appropriated from the revenue of the City of Selma for activities of the City, including transfers and capital projects during the 2025/2026 fiscal year.
General Fund 20,417,565
Special Revenue Funds 20,649,690
Capital Projects Funds 2,150,000
Enterprise Funds 10,746,638
Debt Service Funds 1,861,777
Internal Service Funds 6,897,857
$ 62,723,527
BE IT FURTHER RESOLVED THAT, the following budget for the General Fund, Special Fund, and Proprietary Funds for the City of Selma, the details of which are on file with the City Clerk of the said City, be and is hereby approved and adopted as the official budget for the said fiscal years for the City of Selma; and
This Resolution is effective immediately upon adoption. (Signatures on next page)
413
PASSED, APPROVED, AND ADOPTED this 24th day of June 2025, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
_____________________________
Scott Robertson
Mayor
ATTEST:
_______________________________
Sara M. Carlson
City Clerk
414
RESOLUTION NO. 2025 – 46R
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA
ADOPTING THE CITY’S ANNUAL APPROPRIATIONS LIMIT FOR FISCAL YEAR 2025/2026, PURSUANT TO ARTICLE XIII B OF THE CALIFORNIA
CONSTITUTION
WHEREAS, Article XIII B of the California Constitution requires cities to adopt annual Appropriations Limits; and
WHEREAS, Government Code 7910 requires each local government to establish its appropriations limit by resolution at a regularly scheduled meeting or a noticed special meeting; and
WHEREAS, City Staff has calculated the Appropriations Limit using the Department of Finance letter released annually regarding price factor and population information.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SELMA HEREBY FINDS, DETERMINES AND RESOLVES AS FOLLOWS:
SECTION 1. The above findings are true and correct and are incorporated herein by reference.
SECTION 2. The Appropriations Limit for the City for Fiscal Year 2025/2026 is hereby approved and established at $44,467,996.
SECTION 3. The Appropriations Limit was calculated by using the per capita personal income percentage change for the state and the population change for the City to determine the growth factor as set forth in Exhibit "A", attached hereto and incorporated herein by reference.
SECTION 4. The provisions of this Resolution are severable and if any provision, clause, sentence, word or part thereof is held illegal, invalid, unconstitutional, or inapplicable to any person or circumstances, such illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, clauses, sentences, sections, words or parts thereof of the Resolution or their applicability to other persons or circumstances.
SECTION 5. That the City Clerk shall certify the adoption of this Resolution and that the same shall be in full force and effect.
PASSED, APPROVED, AND ADOPTED this 24th day of June 2025, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
(Signatures on next page)
415
_____________________________
Scott Robertson
Mayor
ATTEST:
_______________________________
Sara M. Carlson
City Clerk
416