Agenda packet — Selma City Council, June 24, 2025 (part 1 of 2)

AGENDA

SELMA CITY COUNCIL

SPECIAL MEETING

PUBLIC HEARING
June 24, 2025
5:00 p.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 abusive language or other acts which disturb, disrupt or impede or otherwise render the orderly conduct of a City Council meeting infeasible.

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

Moreno

ORAL COMMUNICATIONS
NOTICE(S) TO THE PUBLIC: At this time, any member of the public may address the City Council regarding any item on the regular meeting agenda over which the Council has jurisdiction. No action or discussion will be taken on any item not on the agenda. Issues raised will be referred to the City Manager for review. Members of the public should limit their remarks to three (3) minutes.
1 ADJOURNMENT
Upcoming Council Meetings
• City Council Regular Meeting, Tuesday, July 1, 2025
• City Council Regular Meeting, Tuesday, July 15, 2025
Agendas for all City Council meetings are posted at least 72 hours prior to the meeting at the Council Chambers, 1710 Tucker Street. The City of Selma complies with the Americans with Disabilities Act (ADA of 1990) and Government Code Section 54953(g), and the City Council has adopted a reasonable accommodation policy to swiftly resolve accommodation requests. The policy can also be found on the City’s website here. Please contact the City Clerk’s Office, (559) 891-2200, to make an accommodation request, or to obtain an electronic or printed copy of the policy.

PUBLIC NOTIFICATION
I, Sara M. Carlson, City Clerk for the City of Selma, declare under penalty of perjury that I posted the above Regular City Council Agenda for the meeting of June 24, 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 June 18, 2025.
//s//
Sara M. Carlson,
City Clerk
2 Item 4-1 (Budget presented 6/17)
Approval – Consideration of Resolution
2025-45R Adopting the 2025 / 2026 City
of Selma Fiscal Year Budget and
Consideration of Resolution 2025-46R
Adopting the City’s Annual
Appropriations Limit for Fiscal Year
2025 / 2026 Pursuant to Article XIII B of
the California Constitution
3 ITEM NO: 4-1

CITY COUNCIL STAFF REPORT
Meeting Date: June 17, 2025
SUBJECT: Consideration of Resolution 2025-45R Adopting the 2025/2026 City of Selma Fiscal Year Budget and Consideration of a Resolution 2025-46R adopting the City’s Annual Appropriations Limit for Fiscal Year 2025/2026, Pursuant to Article XIII B of the California Constitution.

SUBMITTED: Margarita Moreno, Finance Director/Treasurer APPROVED: John Kunkel, Interim City Manager
RECOMMENDATION:

Staff request approval of the Resolution 2025-45R adopting the Fiscal Year (FY) 2025/2026 Budget and Resolution 2025-46R to establish the appropriation limit for Fiscal Year (FY) 2025/2026.

DISCUSSION:

The preliminary proposed budget for FY 25/26 was presented to City Council at a special meeting on May 28, 2025. At the meeting, the City Council discussed and directed that the following items be added and funded within the Final FY 25/26 budget: Senior Center Activities, Recreation special events, and the Business Improvement District contribution.

The Final Budget for FY 25/26 is submitted for council consideration, which reflects goals and objectives and provides the necessary funding so that the organization maintains a core public services level. The FY 25/26 budget across all fund types is $62,829,647. A copy of the budget document is enclosed herein as an attachment to Resolution No. 2025-45R Expenditures by fund type are summarized below:

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 $20,462,318, and expenditures are $20,523,685. It is anticipated that the fund will have a deficit of $61,367 with the new revisions requested by the Council using City reserves to balance the budget. The following are the budget revisions:

General Fund 20,523,685
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
$ 62,829,647
4 • Revised expenses for additional funding to the Senior Center for senior activities, offset by City reserves.
• Revised expenses for additional funding to Recreation for events such as Selma Live to be offset by city reserves.
• Revised expenses for additional funding to be transferred to the Business Improvement District to be offset by city reserves.

Special Revenue Funds
The Special Revenue Funds are used to account for restricted revenues such as Measure S, Gas Tax, Grants, Impact fees, etc. The total proposed budget for Special Revenue Funds is $20.6 million. The following are the budget revisions as follows:
• Revised revenues to Article 3 to estimate revenues to actual not in the proposed budget.
• Revised revenues to Article 8 to estimate revenues to actual not in the proposed budget.

Capital Projects
The Capital Project Program includes local, state, and federal revenues to fund infrastructure projects throughout the City. These projects reflect a continued commitment to enhance and expand the City's parks, streets, and other major infrastructure throughout the City. Capital Improvement projects are critical to maintaining and improving the City's infrastructure and public facilities. The total proposed budget for Capital Project Funds is $2.1 million.

Enterprise Funds
The Enterprise Funds include Ambulance, Pioneer Village, Transit, Garbage and Cultural Arts. Revenues to cover expenses in these funds come primarily from user fees. The total proposed budget for Enterprise Funds is $10.7 million. The following are the budget revisions:
• Revised revenues for additional funding for the Business Improvement District transferred in from the General Fund.
• Revised expenses to Pioneer Village for operating expenses not appropriated in the proposed budget, offset by revenues already estimated, net change zero.

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. The total proposed budget for Debt Service Funds is $1.8 million. The following are the budget revisions as follows:
• Revised revenues to Redevelopment Development Agency (RDA) Debt Service for estimated revenue not in the proposed budget offset by expenses already appropriated net change zero.

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 all Internal Service Funds is $6.8 million.

Trust & Agency Funds
Trust & Agency Funds account for resources held under a trust agreement for specific 5 beneficiaries for trust funds, and Agency funds are used for resources the city holds temporarily as an agent for others.

Other items discussed during the special meeting on May 28, 2025, for funding this fiscal year included the Shafer Park lighting replacement project, estimated at between $1 and $2 million, and the downtown High Street lighting, estimated at approximately $350,000. These items will result in a further reduction to the fund balance, which will, in turn, reduce the reserve balance. However, based on these rough estimates, fund balance will still meet the adopted Fiscal Policy related to the minimum reserve requirement.

Appropriation Limit
Proposition 4 (1979) added Article XIII B to the California Constitution, establishing what is commonly known as the “Gann Limit.” The purpose of the Gann Limit is to restrict the growth in appropriations of state and local governments to the combined changes in the cost of living and population, thereby controlling government spending. The California Department of Finance annually issues a letter titled “Price Factor and Population Information,” which provides the percentage change in California per capita personal income and the population change for each city. These two factors are multiplied to determine the annual growth factor for the appropriations limit.

Each year, the City is required to calculate and adopt as part of its budget process an appropriations limit in accordance with these constitutional requirements. The City’s appropriations limit is adjusted annually based on inflation and population growth. The calculated appropriation limit for FY 25/26 is $44,467,996.

Resolution No. 2025-46R enclosed herein as attachment reflects the annual appropriation limits for FY 25/26.

FISCAL IMPACT: The adoption of the FY 25/26 Budget sets appropriations to provide core public services.

Attachments:
☒ Resolution See list below
☐ Ordinance
☐ Map
☐ Agreement
☒ Other
List:

1. Fiscal Year 2025/2026 Budget Document

2. Resolution No. 2025-45R

3. Resolution No. 2025-46R Appropriation Limit and Attachment 6 HONORABLE

OWNERSHIP

RELENTLESSLY

OPTIMISTIC
Proposed
Budget
FISCAL YEAR 2025-2026
We are building Selma into a place of
7 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 Department Summary ....................................................................................... 15 General Fund Revenue Summary by Type ................................................................................ 17 General Fund ............................................................................................................................ 20 0000 – Non-Departmental Expenditures .................................................................................. 21 1100 – City Council Expenditures ............................................................................................ 22 1200 – City Attorney Expenditures ........................................................................................... 24 1300 – City Manager Expenditures ........................................................................................... 26 1400 – Human Resources Expenditures .................................................................................. 29 1500 – Economic Development Expenditures .......................................................................... 31 1525 – Grants Management Expenditures ................................................................................ 34 1600 – Finance Expenditures................................................................................................... 37 1700 – City Clerk Expenditures ................................................................................................ 40 2100 – Police Support Expenditures ........................................................................................ 42 2125 – Code Enforcement Expenditures .................................................................................. 45 2150 – Dispatch Expenditures ................................................................................................. 47 2200 – Police Operations Expenditures ................................................................................... 49 2300 – Police Administration Expenditures .............................................................................. 52 2400 – Animal Services Expenditures ...................................................................................... 54 2500 – Fire Administration Expenditures ................................................................................. 56 2525 – Fire Operations Expenditures ....................................................................................... 59 2550 – Fire Prevention Expenditures ........................................................................................ 62 3100 – Planning Expenditures ................................................................................................. 64 3200 – Building Inspection Expenditures.................................................................................. 67 8 TABLE OF CONTENTS
4100 – Recreation Expenditures .............................................................................................. 70 4200 – Senior Citizens Expenditures ........................................................................................ 73 4300 – Cultural Arts Expenditures ........................................................................................... 75 4500 – Senior Center-Nutrition Expenditures ........................................................................... 78 4700 – Recreation-Sports Expenditures ................................................................................... 80 5100 – Engineering Expenditures ............................................................................................. 82 5300 – Public Works-Parks Expenditures ................................................................................. 85 5400 – Public Works-Streets Expenditures ............................................................................... 88 9900 – General Non-Departmental Expenditures ..................................................................... 90 Special Revenue Funds ........................................................................................................... 91 111 – Equipment Replacement ............................................................................................... 92 201 – Traffic Safety ................................................................................................................. 93 202 – Successor Agency Administration .................................................................................. 94 204 – Local Public Safety ........................................................................................................ 95 209 – AB 1913 Grant-Fresno COPS ......................................................................................... 96 210 – Streets-Construction & Maintenance ............................................................................. 97 211 – Gas Tax ......................................................................................................................... 99 212 – Road Maintenance & Rehab SB1 .................................................................................. 100 213 – LTF ............................................................................................................................. 101 214 – Measure C .................................................................................................................. 102 217 – CID Groundwater Surcharge ........................................................................................ 103 218 – CFD 2006-1 Vineyard Estates ...................................................................................... 104 220 – Lighting & Landscape Assessment ............................................................................... 105 221 – Measure C ADA ........................................................................................................... 108 222 – Measure C Flex ........................................................................................................... 109 229 – American Rescue Plan (ARPA) ..................................................................................... 110 230 – CDBG ......................................................................................................................... 111 232 – Recycling Grant ........................................................................................................... 112 239 – FEMA Fire Grant .......................................................................................................... 113 246 – PD Wellness & Mental Health Grant ............................................................................. 114 249 – FEMA 4686 DR-CA Grant ............................................................................................. 115 252 – Brynes DOJ Grant ......................................................................................................... 116 260 – Foreclosed Homes Project .......................................................................................... 117 9 TABLE OF CONTENTS
269 – ACT Program ............................................................................................................... 118 272 – CMAQ ......................................................................................................................... 119 273 – AB74 Storm Drain Appropriation .................................................................................. 120 274 – CVTC High Speed Rail ................................................................................................. 121 275 – Proposition 68 Park Grant ............................................................................................ 122 276 – Transit Oriented Development ..................................................................................... 123 278 – Caltrans ..................................................................................................................... 124 280 – LTF Article 3 ................................................................................................................ 125 281 – LTF Article 8 ................................................................................................................ 126 287 – Tactical Urbanism Grant .............................................................................................. 127 288 – Clean California Grant ................................................................................................. 128 289 – Community Power Resiliency ...................................................................................... 129 290 – SB2 Planning ............................................................................................................... 130 295 – Measure S ................................................................................................................... 131 296 – Business Improvement District .................................................................................... 135 297 – Long Range Planning ................................................................................................... 136 401 – Development Impact Fee – Streets ............................................................................... 137 402 – Development Impact Fee – Police Facilities ................................................................. 138 403 – Development Impact Fee – Fire Facilities ..................................................................... 139 404 – Development Impact Fee – City Facilities ..................................................................... 140 405 – Development Impact Fee – Storm Drain ....................................................................... 141 406 – Development Impact Fee – Sewer ................................................................................ 142 407 – Development Impact Fee – Parks & Recreation ............................................................ 143 408 – Development Impact Fee – Long Range Planning* ........................................................ 144 410 – Development Impact Fee – Waste Water Collection* ................................................... 145 411 – Development Impact Fee – Public Facilities ................................................................. 146 412 – Development Impact Fee – Open Space Acquisition ..................................................... 147 Capital Project Funds ............................................................................................................ 148 447 – Tutelian Project ........................................................................................................... 149 456 – Parks Project ............................................................................................................... 150 457 – Police Station Construction ......................................................................................... 151 459 – New Fire Station .......................................................................................................... 152 461 – Wastewater Infrastructure ........................................................................................... 153 10 TABLE OF CONTENTS
494 – Housing Fund ............................................................................................................. 154 Enterprise Funds ................................................................................................................... 155 600 – Ambulance Services .................................................................................................... 156 601 – Pioneer Village ............................................................................................................ 160 603 – Transit Service ............................................................................................................ 161 604 – Garbage Service .......................................................................................................... 163 605 – Cultural Arts ............................................................................................................... 164 Debt Service Funds ................................................................................................................ 166 301 – Debt Service (Pension Obligation Bond UAL) ................................................................ 167 302 – 2024A Sewer Lease Revenue Bond .............................................................................. 168 320 – Tran Debt Service ........................................................................................................ 169 360 – 2017 PD Station .......................................................................................................... 170 391 – Successor Agency ....................................................................................................... 171 Internal Service Funds ........................................................................................................... 172 700 – Insurance ................................................................................................................... 173 701 – Fleet Management ...................................................................................................... 174 702 – Building & Utility .......................................................................................................... 176 703 – General Overhead ....................................................................................................... 177 704 – Data Processing .......................................................................................................... 178 705 – Insurance-Employee Benefits ...................................................................................... 179 Trust and Agency Funds ......................................................................................................... 180 112 – PARS 115 Pension Trust ............................................................................................... 181 Supplemental Information .................................................................................................... 182 Budget Transfers .................................................................................................................. 183 Capital Improvement Projects .............................................................................................. 184 Adopted Budget Resolution .................................................................................................. 185 Gann Limit Resolution .......................................................................................................... 186 Budget Glossary .................................................................................................................. 187 Type text here
11 12
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
13 2

C I T Y O F S E L M A
1 7 1 0 T U C K E R S T R E E T • S E L M A, C A L I F O R N I A 9 3 6 6 2 Fiscal Year 2025-26 Budget Message
Dear Mayor and Members of the Selma City Council,
On behalf of the City of Selma Executive Management team, it is my pleasure to provide the Council with the 2025-26 Fiscal Year. The fiscal health of the City is always of upmost importance, and the budget ensures that all ongoing expenses in the budget can be sustained in the future.

This budget reflects months of continuous assessment, analysis, and reflection by all staff to consider improvements that yield the highest positive impacts to the community. The intent of this budget document is to provide a clear picture of the financial condition of the City and the planning needed to properly manage our financial resources for the coming year, in particular with the prospect of economic uncertainty. I'd like to express sincere appreciation to the staff and departments heads for the amount of work and effort expended in this process.

The total General Fund Budget for Fiscal Year 2025-2026 is $20,523,685 and all other funds $42,305,962. At the end of Fiscal Year 2024-2025, the total General Fund Unrestricted Fund Balance is projected to be $14,777,115.

This budget continues the growth and development trajectory that Selma has been on over the last three years as it has become the best place to live and work in Fresno County. Major elements include:
 Ensuring that our Public Safety personnel (Police and Fire Departments) are adequately staffed and compensated for the high level of service provided to the community.
 Attract and retaining quality professional staff to provide exceptional service to residents and other stakeholders.
 Continuing investments in infrastructure to facilitate residential and commercial development.
 Prioritizing initiatives which will elevate the community's quality of life to meet the expectations of our citizens vision for Selma.
14 3
Simultaneously, staff have continued to leverage technology and identified opportunities to streamline operations within City Hall as much as possible, including with the development and presentation of this budget and further initiatives which will enhance transparency. Additionally, a continuous focus on internal structures, human resource practices and policies, and effective management of pension liabilities and employee benefits will ensure sustainability and high performance well into the future.

The City Council and staff will work together in the next fiscal year and beyond to build on the foundational work that we have accomplished over the past several fiscal years.

Sincerely,
John Kunkel
Interim City Manager
15 Citizens
of Selma
City Council Boards &
Commissions City Attorney
City Manager
City Clerk
Deputy City
Manager
Administrative
Services Public Works Police Fire
Human Resources
Information
Technology
Payroll
Building
Maintenance
Support
Services
Animal Services
Police
Operations
Development
Services
Building
Detectives
Evidence
Records
Patrol
K-9
Cadets
Economic
Development
Engineering
Community
Services
Finance
Parks
Planning
Streets
Transit
Recreation
Senior
Center
Cultural Arts
Senior
Nutrition
Sports
Emergency
Medical
Services
Fire Operations
Fire Prevention
School
Resource
Officers
Administration
Administration
Risk Management
Accounting/
Financial
Reporting
Accounts Payable
Accounts
Receivable
Treasury
Grants
Management
Fleet
Code
Enforcement
Dispatch
Text
16 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
General Fund Other Funds Total General Fund Other Funds Total General Fund Other Funds Total 0 0 0 0 0 0 1 0 1
Part Time Staff
Grants Manager
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
17 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
18 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
Associate Planner 0 0 0 0 0 0 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 3.83
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
19 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
20 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
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
44 21

FUND SOURCES
Total Resources
Revenues
Transfer In
*memo only Operations Debt Svcs. Capital Transfer Out
Total Uses
Expenditures
101 General Fund 14,777,115 20,462,318 1,001,000 18,666,510 426,144 105,000 1,326,031 20,523,685 (61,367) 14,715,748 Total General Fund 14,777,115 20,462,318 1,001,000 18,666,510 426,144 105,000 1,326,031 20,523,685 (61,367) 14,715,748 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 - 28,688 - - 25,000 - 25,000 3,688 3,688 281 LTF Article 8 Streets & Roads - 784,284 1,023,400 625,000 1,648,400 (864,116) (864,116) 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 126,451 172,000 150,000 - - - - - 172,000 298,451 297 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 FUNDS
Estimated
Ending Balance
6/30/26

REVENUES EXPENDITURES
Estimated
Begnning
Balance 7/1/25
Revenues
Over/(Under)
Expenditures
22 FUND SOURCES
Total Resources
Revenues
Transfer In
*memo only Operations Debt Svcs. Capital Transfer Out
Total Uses
Expenditures
FUNDS
Estimated
Ending Balance
6/30/26

REVENUES EXPENDITURES
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 15,270,494 2,000,000 5,987,393 160,860 12,093,843 2,407,594 20,649,690 (5,379,196) 16,025,763 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 78,890 - - 491 79,381 52,519 37,469 603 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 9,334,203 149,927 280,000 982,508 10,746,638 (390,315) 5,510,405 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 - (3,182,607) 399 2014 Assessment Bond Debt Svc 37,359 - - - - - - - - 37,359 Total Debt Service Funds (2,312,607) 1,861,777 1,431,614 - 1,861,777 - - 1,861,777 - (2,312,607) 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 53,862,760 4,730,614 42,804,478 2,598,708 12,695,843 4,730,618 62,829,647 (8,966,887) 49,103,015 23 All Funds Chart
Fund Type
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
GENERAL 16,023,921 30,773,324 22,902,641 21,275,772 20,523,685 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 10,746,638 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 62,829,646

GENERAL

32.67%

SPECIAL REVENUE

32.87%

ENTERPRISE

17.10%

DEBT SERVICE

2.63%

INTERNAL SERVICE

10.98%

CAPITAL PROJECTS

3.42%
RDA

0.33%

TRUST & AGENCY

0.00%
24 General Fund Revenues Chart
Revenue Type
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
SALES & USE TAX 9,484,079 9,344,694 8,587,725 9,042,000 9,050,000 PROPERTY TAX 1,861,298 2,040,318 2,235,525 2,221,546 2,463,000 VLF 2,275,620 2,476,917 2,572,951 2,623,000 2,760,000
TRANSIT OCCUPANCY TAX 565,510 506,777 594,062 596,000 600,000 LICENSES & PERMITS 375,134 457,838 647,031 629,160 794,850 CHARGES FOR SERVICES 573,636 776,909 1,153,288 1,415,283 1,770,599 FINES, FORFEITURES & PENALTIES 70,062 116,665 84,805 71,500 184,000 FRANCHISE FEES 1,047,570 1,104,496 1,171,830 1,087,436 1,180,070 USE OF MONEY & PROPERTY 64,085 245,097 404,815 233,755 277,000 GRANTS 38,421 29,451 123,522 130,350 29,100
REIMBURSEMENTS 39,393 484,904 178,353 53,749 289,999
OTHER FINANCING SOURCES 2,692,316 15,196,037 5,087,619 910,000 1,001,000 OTHER 269,442 377,679 461,197 342,310 62,700
Total 19,356,566 33,157,782 23,302,723 19,356,089 20,462,318

SALES & USE TAX

44.23%

PROPERTY TAX

12.04%
VLF

13.49% TRANSIT OCCUPANCY TAX

2.93%

LICENSES & PERMITS

3.88%

CHARGES FOR SERVICES

8.65%

FINES, FORFEITURES &

PENALTIES

0.90%

FRANCHISE FEES

5.77%

USE OF MONEY &

PROPERTY

1.35%
GRANTS

0.14%

REIMBURSEMENTS

1.42%

OTHER FINANCING SOURCES

4.89% OTHER

0.31%
25 General Fund Expenditures Chart
Division
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
ADMINISTRATIVE SERVICES 1,514,694 2,777,399 2,428,281 1,910,600 2,102,981 FINANCE 800,489 1,498,844 1,049,434 908,821 1,009,396
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
DEVELOPMENT SERVICES 1,587,117 2,976,391 2,061,101 1,727,007 1,788,933 COMMUNITY SERVICES 717,612 1,086,315 1,149,701 1,246,307 1,229,164 PUBLIC WORKS 893,794 1,938,151 1,290,519 1,249,903 1,375,689 INTERNAL SERVICES 743,787 614,086 496,859 1,981,524 866,491 Total 16,023,921 30,773,324 22,902,642 21,275,771 20,523,685

ADMINISTRATIVE SERVICES

10.25%

FINANCE

4.92%
POLICE

38.75%
FIRE

20.46% DEVELOPMENT SERVICES

8.72%

COMMUNITY SERVICES

5.99%

PUBLIC WORKS

6.70%

INTERNAL SERVICES

4.22%
26 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 $29,240,062 $18,272,422 $17,010,011 $17,542,369 1300 - CITY MANAGER - - $53,250 -
1400 - HUMAN RESOURCES $204,810 $2,070 - -
1500 - ECONOMIC DEVELOPMENT $10,000 $5,280 $53,250 -
1600 - FINANCE $126,381 $45,952 $36,778 $3,100
2100 - POLICE SUPPORT $75,906 $164,937 $161,013 $165,600 2125 - CODE ENFORCEMENT - - - $70,000
2150 - DISPATCH - - - $209,475
2200 - POLICE FIELD OPERATIONS $1,183,613 $1,876,279 $379,600 $231,700 2400 - ANIMAL SERVICES - $76,256 $185,200 $98,200
2500 - FIRE ADMINISTRATION $465 $688 $750 $1,000
2525 - FIRE OPERATIONS $1,376,556 $732,047 $100,000 $270,000 2550 - FIRE PREVENTION $23,766 $65,681 $68,095 $62,600
3100 - PLANNING $150,264 $106,458 $163,893 $88,735
3200 - BUILDING INSPECTION $446,472 $598,816 $738,099 $815,000 4100 - RECREATION $15,251 $12,513 $21,850 $26,604
4200 - SENIOR CITIZENS $19,989 $20,145 $21,300 $15,635
4300 - CULTURAL ARTS $33,284 $43,009 $50,000 $45,000
4500 - SENIOR CENTER-NUTRITION $25,000 $61,513 $57,000 $55,000 4700 - RECREATION-SPORTS $25,064 $24,820 $32,000 $24,800 5100 - ENGINEERING $166,276 $137,486 $152,750 $613,000
5300 - PUBLIC WORKS-PARKS $34,000 $138,646 $71,250 $121,000 5400 - PUBLIC WORKS-STREETS $627 $214 - $3,500
9900 - GENERAL-NON DEPARTMENTAL - $917,488 - -
REVENUES TOTAL $33,157,785 $23,302,722 $19,356,089 $20,462,318

EXPENSES
0000 - NON-DEPARTMENTAL $257,984 $129,000 $149,000 $513,249 1100 - CITY COUNCIL $156,385 $123,307 $145,043 $144,576 1200 - CITY ATTORNEY $165,565 $261,283 $200,000 $200,000 1300 - CITY MANAGER $801,708 $575,989 $608,981 $607,220 1400 - HUMAN RESOURCES $1,138,567 $1,173,593 $704,464 $941,564 1500 - ECONOMIC DEVELOPMENT $171,018 $287,290 $287,356 $191,956 1525 - GRANTS MANAGEMENT - - - $30,761
1600 - FINANCE $1,498,844 $1,049,434 $908,821 $1,009,396 1700 - CITY CLERK $515,174 $294,109 $252,112 $209,621
2100 - POLICE SUPPORT $2,838,400 $1,631,298 $2,425,381 $1,745,563 2125 - CODE ENFORCEMENT - - - $204,266
2150 - DISPATCH - - - $861,143
2200 - POLICE FIELD OPERATIONS $9,379,163 $7,337,810 $4,303,204 $3,905,033 2300 - POLICE ADMINISTRATION $583,505 $488,457 $420,806 $520,309 2400 - ANIMAL SERVICES - $350,955 $529,016 $715,999
2500 - FIRE ADMINISTRATION $672,675 $382,376 $410,254 $361,248 2525 - FIRE OPERATIONS $5,839,374 $3,907,212 $3,881,929 $3,539,324 2550 - FIRE PREVENTION $569,021 $328,637 $281,020 $298,146 3100 - PLANNING $1,176,494 $650,237 $574,345 $717,686
3200 - BUILDING INSPECTION $1,122,135 $550,007 $398,922 $440,015 4100 - RECREATION $395,183 $570,886 $664,450 $646,687
4200 - SENIOR CITIZENS $147,905 $110,020 $134,850 $185,890 4300 - CULTURAL ARTS $220,548 $181,314 $175,652 $94,342 4500 - SENIOR CENTER-NUTRITION $171,988 $165,785 $152,101 $171,130 4700 - RECREATION-SPORTS $150,690 $121,697 $119,254 $131,115 Fiscal Year 2025-2026 Budget
General Fund Department Summary
27 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
General Fund Department Summary
5100 - ENGINEERING $506,744 $573,567 $466,384 $408,515
5300 - PUBLIC WORKS-PARKS $1,938,072 $1,290,008 $1,249,903 $1,375,689 5400 - PUBLIC WORKS-STREETS $79 $511 - -
9600 - INT. SVC. - DATA PROCESSING $16,870 $25,876 - -
9900 - GENERAL-NON DEPARTMENTAL $339,233 $341,983 $1,832,524 $353,243 EXPENSES TOTAL $30,773,324 $22,902,641 $21,275,772 $20,523,685 28 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
TAXES
400.000.000 - TAXES-SECURED CURRENT $2,050,282 $2,134,263 $2,301,020 $2,420,000 400.000.001 - RDA ADMIN FEE ($430,097) ($461,862) ($485,842) ($490,000) 400.100.000 - VLF IN LIEU OF PROPERTY TAX $2,451,582 $2,572,951 $2,598,000 $2,720,000 400.200.000 - SUCCESSOR AGENCY (RESIDUAL PROPERTY) $213,369 $333,682 $213,369 $300,000 401.000.000 - TAXES-UNSECURED CURRENT $102,642 $104,746 $90,000 $120,000 402.000.000 - TAXES-PRIOR YEAR $3,432 $10,136 $8,000 $8,000 403.000.000 - TAXES-SUPPLEMENTAL $48,050 $58,380 $40,000 $50,000 404.000.000 - TAXES-REAL PROPERTY TRANSFER $38,544 $41,044 $40,000 $40,000 410.000.000 - SALES & USE TAX $9,344,694 $8,587,725 $9,042,000 $9,050,000 413.000.000 - MOTOR VEHICLE IN-LIEU TAX $25,335 - $25,000 $40,000 417.000.000 - HOMEOWNER'S EXEMPTION $14,096 $15,136 $14,999 $15,000 TAXES TOTAL $13,861,930 $13,396,201 $13,886,546 $14,273,000 GRANTS
424.000.000 - GRANT REVENUE $26,451 $119,422 $106,250 $5,000 424.000.001 - PG&E GRANT $3,000 $4,100 $4,100 $4,100
424.000.100 - SENIOR NUTRITION-FMAA - - $20,000 $20,000 GRANTS TOTAL $29,451 $123,522 $130,350 $29,100

FRANCHISE FEES
430.000.000 - FRANCHISE FEE-CABLE TV $102,572 $69,952 $95,000 $95,000 430.100.000 - FRANCHISE FEE-CAL WATER $122,179 $106,830 $110,000 $135,000 431.000.000 - FRANCHISE FEE-SKF $179,298 $187,023 $180,000 $205,000 432.000.000 - FRANCHISE FEE-PG&E $197,261 $206,128 $200,000 $205,000 432.050.000 - FRANCHISE FEE-SO CAL GAS $10,371 $12,660 $11,000 $13,000 434.000.000 - FRANCHISE FEE-GARB RESIDENTIAL $239,973 $248,861 $196,896 $220,000 434.010.000 - FRANCHISE FEE-GARB COMMERCIAL $237,223 $249,651 $207,123 $215,000 434.020.000 - FRANCHISE FEE-GARB EDUCATION $6,135 $6,198 $4,893 $5,500 434.030.000 - FRANCHISE FEE-ADMIN FEE $9,483 $9,527 $82,524 $9,500 434.040.000 - FRANCHISE MONITORING & ASSISTA - $75,000 - $77,070 FRANCHISE FEES TOTAL $1,104,496 $1,171,830 $1,087,436 $1,180,070

TRANSIT OCCUPANCY TAX
435.000.000 - TRANSIENT OCCUPANCY TAX $506,777 $594,062 $596,000 $600,000 TRANSIT OCCUPANCY TAX TOTAL $506,777 $594,062 $596,000 $600,000

LICENSES & PERMITS
440.000.000 - BUSINESS LICENSE-TAX $192,498 $205,537 $165,000 $200,000 440.100.000 - BUSINESS LICENSE-APPLICATON FEE $7,175 $9,185 $11,151 $8,850 440.200.000 - BUSINESS LICENSE-ADMIN FEE $37,255 $37,072 $30,565 $33,000 440.300.000 - BUSINESS LICENSE-ADA FEE $4,457 $4,488 $3,200 $4,000 441.000.000 - ANIMAL LICENSES $2,755 $2,070 $2,500 -
442.000.000 - BUILDING PERMITS $110,391 $304,525 $346,999 $450,000 442.010.000 - PLUMBING PERMITS $6,258 $5,245 $3,000 $5,000 442.020.000 - ELECTRICAL PERMITS $26,093 $6,772 $7,000 $7,000 442.030.000 - MECHANICAL PERMITS $9,306 $7,458 $6,500 $9,000 442.100.000 - BUILDING PERMIT TECHNOLOGY FEE - $2,783 - $8,500 444.000.000 - ENCROACHMENT PERMITS $39,260 $39,520 $34,000 $45,000 446.000.000 - STREET BLOCKING PERMITS $80 $391 $250 $4,000 448.000.000 - YARD SALE PERMITS $21,070 $20,380 $17,000 $18,000 448.200.000 - FIREWORKS PERMITS $1,241 $1,606 $1,995 $1,500 449.000.000 - OTHER LICENSES & PERMITS - - - $1,000
LICENSES & PERMITS TOTAL $457,838 $647,031 $629,160 $794,850 OTHER
436.050.000 - CONCESSION-SHAFER - $2,209 $2,500 $1,500
Fiscal Year 2025-2026 Budget
General Fund Revenue Summary by Type
29 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
General Fund Revenue Summary by Type
481.000.000 - RETURN CHECK CHARGE $65 $40 $100 $100
482.010.000 - MISCELLANEOUS REVENUE $88,625 $93,061 $328,710 $31,300 482.010.001 - CREDIT CARD REBATES - - - $16,000
482.010.002 - RECYCLING REFUND - - - $2,000
482.010.003 - MOTOR VEHICLE FUEL REFUND - - - $200
482.010.004 - SIGNAGE FEE - - - $8,000
482.020.700 - DONATIONS-ANIMAL SERVICES - $5,350 $10,000 $2,000 482.040.000 - STRUCTURE DEMOLITION $1,800 $1,055 $1,000 $1,000 482.060.000 - ASSET FORFEITURE REVENUE - $2,664 - -
483.000.001 - PROCEEDS FROM LONG-TERM DEBT $286,639 $356,818 - - 484.000.000 - WITNESS FEES $550 - - $600
OTHER TOTAL $377,679 $461,197 $342,310 $62,700

CHARGES FOR SERVICES
450.300.000 - PLAN CHECK-BUILDING $225,690 $264,854 $362,000 $330,000 450.310.000 - PLAN CHECK-COMMERCIAL $4,370 $11,546 $12,000 $12,000 450.320.000 - PLAN CHECK-GRADING $21,530 $19,075 $20,000 $25,000 450.325.000 - PLAN CHECK-RESIDENTIAL $2,310 $8,910 $10,000 $10,000 450.330.000 - PLAN CHECK-PUBLIC IMPROVEMENTS - $3,550 $10,000 $25,000 450.420.000 - BLDG STDS ADMIN FEE $117 $254 $250 $250
451.200.000 - INSPECTION-GRADING - $1,585 $20,000 $20,000 451.300.000 - FINAL PAR/TRACT MAP $3,105 $17,660 $12,000 $12,000 451.330.000 - PUBLIC IMPROVEMENT INSPECTION - $36,147 $50,000 $476,000 452.240.000 - BUSINESS FIRE INSPECTION FEE $16,337 $30,624 $30,000 $30,000 453.300.000 - LANDSCAPE PIONEER VILLAGE $30,000 $30,000 $30,000 $30,000 453.600.000 - WEED ABATEMENT $4,000 - - -
454.100.000 - ANNEXATION FEE $7,020 $7,020 $7,020 $7,020 454.200.000 - CONDITIONAL USE REVIEW $17,880 $17,880 $13,410 $9,530 454.250.000 - DEVELOPMENT AGREEMENT REVIEW - $5,000 - $5,000 454.260.000 - PLANNED UNIT DEVELOPMENT $2,543 - - -
454.300.000 - ENVIRONMENTAL ASSESSMENT $1,560 $780 - $500 454.400.000 - GENERAL PLAN REVIEW & REVISION $9,920 $4,960 $12,018 $6,000 454.450.000 - HOME OCCUPATION PERMIT REVIEW $3,640 $5,460 $3,500 $500 454.550.000 - LOT LINE ADJ REVIEW $2,070 $4,180 $11,330 $9,830 454.565.000 - PRELIMINARY MAP REVIEW FEE - $10,650 - $8,000 454.570.000 - MINOR MOD $4,390 - - -
454.650.000 - SIGN PLAN REVIEW $6,492 $5,311 $2,950 $3,500 454.660.000 - SITE PLAN REVIEW $40,394 $17,843 $27,755 $15,000 454.705.000 - TENTATIVE PARCEL MAP REVIEW $2,985 - $7,660 - 454.710.000 - TENTATIVE TRACT MAP REVIEW $15,945 $14,490 $21,735 $13,000 454.800.000 - VARIANCE REVIEW - - $4,175 $4,175
454.900.000 - ZONE CHANGE $8,680 $13,640 $14,880 $7,500 454.905.000 - ZONING CONFORMANCE LETTER $295 $1,180 - $1,180 455.100.000 - ANIMAL SERVICES ADOPTON FEES - $200 $1,200 $2,000 455.101.000 - ANIMAL CONTROL FEE - $135 $15,000 $3,000
455.102.000 - SPAY & NEUTER FEE - $2,000 $36,000 $200
455.300.000 - DUI-ACCIDENT/INCIDENT INVEST'N $7,660 $9,700 $9,000 $5,000 455.320.000 - TOWING FEES $19,360 $28,400 $20,000 $30,000 455.410.000 - FINGERPRINT/RECORD CHECK $300 - - -
455.440.000 - TRANSPORTATION PERMIT $1,036 $600 $1,000 $1,500 455.550.000 - SPECIAL EVENT $9,417 $6,186 $23,000 $21,000 455.610.000 - MISC VEHICLE INSPECT. $2,495 $90 $100 $200 455.620.000 - VEHICLE RELEASE PROCESSING $630 $630 $1,000 $2,500 455.640.000 - VEHICLE STORAGE FEE $40,100 $49,545 $40,000 $55,000 30 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
General Fund Revenue Summary by Type
456.100.000 - FIELD LIGHTING $1,700 $2,570 $3,000 $1,600 456.150.000 - BALL FIELD RENTAL $11,750 $4,205 $5,000 $1,500 456.330.000 - ADULT SPORTS $6,415 $4,500 $5,000 $2,700
456.340.000 - YOUTH SPORTS $5,199 $13,545 $19,000 $13,000 456.340.001 - T-BALL REGISTRATIONS - - - $6,000
456.345.000 - ART CENTER CLASSES $33,284 $43,009 $50,000 $45,000 456.500.000 - PROGRAM REVENUE - - $7,000 $5,104
456.800.000 - NUTRITION DONATION-KAISER $25,000 $50,220 $25,000 $25,000 456.810.000 - NUTRITION DONATION-MEALS - $11,293 $12,000 $10,000 456.900.000 - SENIOR TRIPS $19,989 $20,145 $21,300 $10,835 457.000.000 - SUSD SRO CONTRACT $62,176 $147,643 $145,000 $150,000 457.010.000 - PARLIER DISPATCH CONTRACT $79,167 $193,959 $199,500 $209,475 457.020.000 - SERVICE CONTRACTS REVENUE - - $78,000 $78,000 457.100.000 - SUSD SRO OVERTIME - $14,542 - $15,000
459.100.000 - REPORT CHARGES $13,345 $16,925 $15,750 $16,000 459.225.000 - LOST INSPECTION CARD $350 $25 - -
459.250.000 - RECORDS STORAGE FEE $6,248 $624 $750 -
459.300.000 - RECORDS RESEARCH SERVICE $15 - - -
CHARGES FOR SERVICES TOTAL $776,909 $1,153,288 $1,415,283 $1,770,599

FINES, FORFEITURES & PENALTIES
461.000.000 - COURT FINES $38,708 $44,843 $30,000 $45,000 462.000.000 - PARKING FINES $24,722 $11,834 $10,000 $6,000 463.000.000 - CIVIL COURT FINES - $93 - -
464.000.000 - ADMIN CITATIONS $53,235 $28,035 $31,500 $133,000 FINES, FORFEITURES & PENALTIES TOTAL $116,665 $84,805 $71,500 $184,000

USE OF MONEY & PROPERTY
470.000.000 - INTEREST INCOME $214,891 $385,196 $206,405 $250,000 472.015.000 - CELL TOWER RENTAL $14,956 $11,984 $20,000 $20,000 472.020.000 - RENTAL OF SALAZAR CENTER $5,749 - - -
472.030.000 - PARK FACILITIES RENTAL $2,752 $1,000 $500 $400 472.035.000 - RENTAL OF PICNIC SHELTERS $5,250 $4,645 $4,500 $5,600 472.060.000 - RENTAL OF EVENT BOOTH $1,500 $1,990 $2,350 $1,000 USE OF MONEY & PROPERTY TOTAL $245,097 $404,815 $233,755 $277,000

REIMBURSEMENTS
475.000.000 - REIMBURSEMENTS $478,944 $158,219 $40,000 $271,000 475.100.000 - P.O.S.T. REIMBURSEMENT $3,321 $11,599 $12,000 $15,000 475.200.000 - CAL WATER REIMBURSEMENT $2,640 $8,535 $1,749 $3,999 REIMBURSEMENTS TOTAL $484,904 $178,353 $53,749 $289,999

OTHER FINANCING SOURCES
490.220.000 - OPERATING TRANSFERS IN $15,196,037 $5,087,619 $910,000 $1,001,000 OTHER FINANCING SOURCES TOTAL $15,196,037 $5,087,619 $910,000 $1,001,000 REVENUES TOTAL $33,157,785 $23,302,722 $19,356,089 $20,462,318 31 32
General Fund
33 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

MAINTENANCE & OPERATIONS
600.133.000 - MISCELLANEOUS EXPENSE $29,429 - - -
600.201.000 - BAD DEBT $19,591 - - -
MAINTENANCE & OPERATIONS TOTAL $49,020 - - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $208,964 $129,000 $149,000 $513,249 TRANSFERS/OTHER TOTAL $208,964 $129,000 $149,000 $513,249 0000 - NON-DEPARTMENTAL TOTAL $257,984 $129,000 $149,000 $513,249 EXPENSES TOTAL $257,984 $129,000 $149,000 $513,249
Fiscal Year 2025-2026 Budget
General Fund Department 0000 - Non-Departmental
34 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.
35 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $161 ($341) - -
500.120.000 - SALARIES-PART TIME $18,000 $18,000 $18,000 $18,000 510.210.000 - FICA $1,138 $1,138 $1,116 $1,116
510.215.000 - MEDICARE $266 $266 $261 $261
510.220.000 - HEALTH INSURANCE-EMPLOYER $76,819 $36,835 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $26,226 $41,627 $53,226 510.225.000 - LIFE INSURANCE $1,358 $1,591 $1,476 $1,476 510.230.000 - UNEMPLOYMENT INSURANCE - - $90 $45
510.236.000 - CELL PHONE STIPEND $360 $360 $360 $360
PERSONNEL TOTAL $98,101 $84,076 $62,930 $74,484

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - - - $800
600.210.000 - PUBLICATIONS - - - $300
600.250.000 - SUPPLIES $1,113 $1,784 $750 $900
600.400.000 - PROFESSIONAL SERVICES $15,789 $16 $15,000 $5,000 610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $336 - $10,000 $11,000 610.920.000 - TRAVEL, CONFERENCE & MEETING $4,083 $75 $21,687 $20,000 MAINTENANCE & OPERATIONS TOTAL $21,321 $1,875 $47,437 $38,000

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $16,641 $13,866 $14,314 $10,412 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $1,554 $1,452 $1,500 - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $18,768 $22,039 $18,862 $21,680 ALLOCATED COSTS TOTAL $36,963 $37,357 $34,676 $32,092
1100 - CITY COUNCIL TOTAL $156,385 $123,307 $145,043 $144,576 EXPENSES TOTAL $156,385 $123,307 $145,043 $144,576
Fiscal Year 2025-2026 Budget
General Fund Department 1100 - City Council
36 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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

MAINTENANCE & OPERATIONS
600.400.100 - LEGAL FEES $165,565 $261,283 $200,000 $200,000 MAINTENANCE & OPERATIONS TOTAL $165,565 $261,283 $200,000 $200,000 1200 - CITY ATTORNEY TOTAL $165,565 $261,283 $200,000 $200,000 EXPENSES TOTAL $165,565 $261,283 $200,000 $200,000
Fiscal Year 2025-2026 Budget
General Fund Department 1200 - City Attorney
38 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. 39 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 longterm 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. 40 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $268,153 $274,762 $290,151 $303,930 500.130.000 - OVERTIME $3,901 $7,976 - -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $232 - -
500.150.000 - DEFERRED COMPENSATION $11,575 $11,575 $5,000 $5,000 510.210.000 - FICA $13,553 $13,818 $13,568 $14,689
510.215.000 - MEDICARE $3,957 $4,233 $4,208 $4,407
510.220.000 - HEALTH INSURANCE-EMPLOYER $25,884 $15,052 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $11,786 $22,934 $39,659 510.225.000 - LIFE INSURANCE $465 $602 $561 $561
510.230.000 - UNEMPLOYMENT INSURANCE $903 $1,188 $1,451 $760 510.236.000 - CELL PHONE STIPEND $2,040 $2,040 $2,220 $1,500 510.237.000 - CAR ALLOWANCE $6,000 $6,000 $6,000 $6,000 520.310.000 - PERS-EMPLOYER $330,944 $15,992 $22,835 $18,379 PERSONNEL TOTAL $667,376 $365,256 $368,928 $394,885

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - $62 - $1,000
600.133.000 - MISCELLANEOUS EXPENSE - - $30,000 -
600.250.000 - SUPPLIES $3,541 $3,072 $1,800 $2,000
600.400.000 - PROFESSIONAL SERVICES $41,512 $56,570 $76,500 $76,500 600.470.000 - SOFTWARE LICENSE AGREEMENTS - - $15,000 $15,000 600.600.000 - LEASE PAYMENTS - - $818 $860
610.000.000 - EMPLOYEE APPRECIATION $1,245 $1,444 $5,000 $5,000 610.400.000 - SPECIAL DEPARTMENTAL EXPENSE $1,743 $1,041 $2,500 $2,500 610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $19,644 $22,840 - $6,000 610.920.000 - TRAVEL, CONFERENCE & MEETING $18,288 $5,137 $10,000 $13,000 630.100.000 - TELEPHONE - - - $500
MAINTENANCE & OPERATIONS TOTAL $85,972 $90,167 $141,618 $122,360

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $3,328 $4,499 $6,512 $4,165 620.300.000 - INTERNAL CHARGE-INSURANCE $39,090 $52,940 $56,554 $54,666 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $311 $581 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $5,631 $22,039 $17,081 $13,008 ALLOCATED COSTS TOTAL $48,360 $80,059 $80,147 $71,839

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT - - $150 -
CAPITAL EXPENDITURES TOTAL - - $150 -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $40,506 $18,138 $18,136
TRANSFERS/OTHER TOTAL - $40,506 $18,138 $18,136
1300 - CITY MANAGER TOTAL $801,708 $575,989 $608,981 $607,220 EXPENSES TOTAL $801,708 $575,989 $608,981 $607,220
Fiscal Year 2025-2026 Budget
General Fund Department 1300 - City Manager
41 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 effectiveness. 42 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $86,653 $147,164 $256,312 $416,394 500.130.000 - OVERTIME $8,742 $394 $4,000 $3,700
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $7,427 - - - 500.150.000 - DEFERRED COMPENSATION $1,913 $3,650 $6,820 $11,380 510.210.000 - FICA $6,203 $9,286 $15,220 $25,700
510.215.000 - MEDICARE $1,451 $2,172 $3,560 $6,011
510.220.000 - HEALTH INSURANCE-EMPLOYER $11,192 $14,244 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $13,733 $50,861 $115,495 510.225.000 - LIFE INSURANCE $277 $603 $741 $1,339
510.230.000 - UNEMPLOYMENT INSURANCE $255 $605 $1,228 $1,037 510.237.000 - CAR ALLOWANCE - $2,813 $4,001 $4,001
520.310.000 - PERS-EMPLOYER $156,460 $19,899 $27,292 $41,022 PERSONNEL TOTAL $280,573 $214,562 $370,035 $626,079

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - $413 $500 $1,000
600.113.000 - PUBLICATIONS $122 - - -
600.120.000 - POSTAGE $115 $234 $200 $700
600.130.000 - PRINTING - - $400 $400
600.133.000 - MISCELLANEOUS EXPENSE - $475,000 - -
600.200.000 - ADVERTISING $2,218 - - -
600.250.000 - SUPPLIES $342 $4,815 $2,850 $3,950
600.400.000 - PROFESSIONAL SERVICES $319,654 $258,496 $158,530 $80,421 600.400.100 - LEGAL FEES $184,437 $73,905 $60,000 $75,000 600.424.000 - EXAMS, PHYSICAL-PSYCHOLOGICAL $6,815 $6,732 $23,600 $23,870 600.600.000 - LEASE PAYMENTS - - $1,636 $2,579
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $2,368 $244 $4,025 $4,040 610.915.000 - TRAINING & EDUCATION $2,631 $659 $2,225 $2,200 610.920.000 - TRAVEL, CONFERENCE & MEETING $2,769 - $5,000 $6,975 630.100.000 - TELEPHONE - $386 $504 $410
MAINTENANCE & OPERATIONS TOTAL $521,470 $820,883 $259,470 $201,545

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $3,328 $3,636 $7,802 $12,495 620.300.000 - INTERNAL CHARGE-INSURANCE $13,775 $42,430 $48,187 $75,559 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $311 $581 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $3,754 $13,224 $10,427 $17,344 ALLOCATED COSTS TOTAL $21,168 $59,871 $66,416 $105,398

CAPITAL EXPENDITURES
700.250.000 - EQUIPMENT-SOFTWARE $315,357 $5,965 - -
CAPITAL EXPENDITURES TOTAL $315,357 $5,965 - -

DEBT SERVICE
700.410.000 - LEASE PRINCIPAL - $38,678 - -
750.410.000 - LEASE INTEREST - $7,165 - -
DEBT SERVICE TOTAL - $45,843 - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $26,469 $8,543 $8,542
TRANSFERS/OTHER TOTAL - $26,469 $8,543 $8,542
1400 - HUMAN RESOURCES TOTAL $1,138,567 $1,173,593 $704,464 $941,564 EXPENSES TOTAL $1,138,567 $1,173,593 $704,464 $941,564
Fiscal Year 2025-2026 Budget
General Fund Department 1400 - Human Resources
43 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
• Increase marketing for the Arts Center and other community facilities. 44 • 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. 45 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $7,463 $67,661 $70,597 $68,793 500.130.000 - OVERTIME $518 $843 - $2,000
500.150.000 - DEFERRED COMPENSATION - $1,750 $2,100 $4,200 510.210.000 - FICA $543 $4,274 $4,378 $4,266
510.215.000 - MEDICARE $127 $1,000 $1,024 $998
510.220.000 - HEALTH INSURANCE-EMPLOYER $277 $3,837 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $3,153 $6,707 $18,786 510.225.000 - LIFE INSURANCE - $280 $266 $266
510.230.000 - UNEMPLOYMENT INSURANCE $22 $173 $353 $172 510.236.000 - CELL PHONE STIPEND $60 - - -
520.310.000 - PERS-EMPLOYER $122,130 $5,125 $5,556 $5,476 PERSONNEL TOTAL $131,140 $88,095 $90,981 $104,957

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - - $300 $300
600.120.000 - POSTAGE - - $500 -
600.215.000 - PROMOTIONAL PUB ED - $2,215 $8,000 $6,000 600.250.000 - SUPPLIES - $452 $1,250 $350
600.400.000 - PROFESSIONAL SERVICES $7,000 $151,323 $15,000 $10,000 600.600.000 - LEASE PAYMENTS - - - $860
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $11,163 $9,895 $36,200 $2,460 610.901.000 - AGENCY FEES & CHARGES - - - $35,000
610.915.000 - TRAINING & EDUCATION - - $2,250 $1,500
610.920.000 - TRAVEL, CONFERENCE & MEETING $662 $1,672 $5,500 $4,400 MAINTENANCE & OPERATIONS TOTAL $18,825 $165,558 $69,000 $60,870

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $3,328 $2,773 $2,863 $2,082 620.300.000 - INTERNAL CHARGE-INSURANCE $11,784 $13,488 $13,760 $12,733 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $311 $290 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $5,631 $4,408 $3,773 $4,336 ALLOCATED COSTS TOTAL $21,054 $20,959 $20,396 $19,151

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $12,678 $106,979 $6,978
TRANSFERS/OTHER TOTAL - $12,678 $106,979 $6,978
1500 - ECONOMIC DEVELOPMENT TOTAL $171,018 $287,290 $287,356 $191,956 EXPENSES TOTAL $171,018 $287,290 $287,356 $191,956
Fiscal Year 2025-2026 Budget
General Fund Department 1500 - Economic Development
46 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 of May 20, 2025. 47 • 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. 48 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.120.000 - SALARIES-PART TIME - - - $21,262
510.210.000 - FICA - - - $1,319
510.215.000 - MEDICARE - - - $309
510.230.000 - UNEMPLOYMENT INSURANCE - - - $54
520.310.000 - PERS-EMPLOYER - - - $1,693
PERSONNEL TOTAL - - - $24,637

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - - - $300
610.915.000 - TRAINING & EDUCATION - - - $1,000
610.920.000 - TRAVEL, CONFERENCE & MEETING - - - $1,000 MAINTENANCE & OPERATIONS TOTAL - - - $2,300

ALLOCATED COSTS
620.300.000 - INTERNAL CHARGE-INSURANCE - - - $3,824
ALLOCATED COSTS TOTAL - - - $3,824
1525 - GRANTS MANAGEMENT TOTAL - - - $30,761
EXPENSES TOTAL - - - $30,761
Fiscal Year 2025-2026 Budget
General Fund Department 1525 - Grants Management
49 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 (TOT) 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 the 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 the 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 the Fiscal Year 2026-2027 budget.
50 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $258,493 $201,697 $357,814 $455,402 500.120.000 - SALARIES-PART TIME $33,720 - - -
500.130.000 - OVERTIME $21,178 $38,782 $19,763 $2,500
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $2,965 $1,538 - $3,000 500.150.000 - DEFERRED COMPENSATION $2,150 $3,503 $7,500 $11,335 510.210.000 - FICA $19,000 $15,246 $22,041 $27,926
510.215.000 - MEDICARE $4,444 $3,566 $5,155 $6,591
510.220.000 - HEALTH INSURANCE-EMPLOYER $59,882 $28,715 - $10,800 510.222.000 - HEALTH BENEFITS EXPENSE - $14,463 $37,081 $29,419 510.225.000 - LIFE INSURANCE $787 $960 $1,211 $1,186
510.230.000 - UNEMPLOYMENT INSURANCE $988 $993 $1,778 $1,137 510.236.000 - CELL PHONE STIPEND $844 - $540 $684
510.237.000 - CAR ALLOWANCE $3,750 - $3,751 $4,751
520.310.000 - PERS-EMPLOYER $471,273 $18,913 $30,307 $38,618 PERSONNEL TOTAL $879,473 $328,376 $486,941 $593,349

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES $38,146 $15,106 $17,000 $7,000 600.120.000 - POSTAGE $3,340 $6,721 $4,700 $5,500
600.131.000 - BANK SERVICE FEES $18,831 $33,345 $27,000 $27,000 600.133.000 - MISCELLANEOUS EXPENSE - $274 - -
600.201.000 - BAD DEBT - $2,377 - -
600.210.000 - PUBLICATIONS - $222 - -
600.250.000 - SUPPLIES $711 $3,113 - -
600.400.000 - PROFESSIONAL SERVICES $240,692 $374,739 $189,600 $167,801 600.401.900 - PEST CONTROL $1,920 $1,545 $2,000 $250
600.600.000 - LEASE PAYMENTS - - $1,636 $860
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $35,967 $35,512 $930 $1,160 610.915.000 - TRAINING & EDUCATION - $275 $1,000 $2,200 610.920.000 - TRAVEL, CONFERENCE & MEETING $9,029 $4,672 $5,000 $19,500 630.100.000 - TELEPHONE $6,444 $7,331 $6,000 $6,000
630.200.000 - GAS & ELECTRIC $35,337 $37,701 $34,801 $35,000 630.300.000 - WATER $2,580 $1,705 $1,220 $1,500
630.400.000 - SEWER $516 $534 $660 $700
630.500.000 - ALARM $1,397 $1,831 $1,687 $1,500
MAINTENANCE & OPERATIONS TOTAL $394,910 $527,002 $293,234 $275,971

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $13,313 $12,819 $10,947 $10,412 620.300.000 - INTERNAL CHARGE-INSURANCE $54,539 $74,813 $69,437 $82,360 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $1,243 $1,742 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $16,892 $26,447 $22,635 $21,680 ALLOCATED COSTS TOTAL $85,987 $115,821 $103,019 $114,452

CAPITAL EXPENDITURES
700.250.000 - EQUIPMENT-SOFTWARE $138,474 - - -
CAPITAL EXPENDITURES TOTAL $138,474 - - -

DEBT SERVICE
700.410.000 - LEASE PRINCIPAL - $18,758 - -
750.410.000 - LEASE INTEREST - $2,242 - -
DEBT SERVICE TOTAL - $21,000 - -
Fiscal Year 2025-2026 Budget
General Fund Department 1600 - Finance
51 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
General Fund Department 1600 - Finance

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $57,236 $25,627 $25,624
TRANSFERS/OTHER TOTAL - $57,236 $25,627 $25,624
1600 - FINANCE TOTAL $1,498,844 $1,049,434 $908,821 $1,009,396 EXPENSES TOTAL $1,498,844 $1,049,434 $908,821 $1,009,396 52 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. 53 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $146,360 $131,601 $97,446 $84,466 500.130.000 - OVERTIME $7,791 $16,839 $6,500 -
500.130.400 - OVERTIME-CALL BACK $214 - - -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $1,425 $1,590 $1,500 - 500.150.000 - DEFERRED COMPENSATION $3,300 $2,550 $2,100 $2,100 510.210.000 - FICA $9,818 $9,476 $6,005 $5,237
510.215.000 - MEDICARE $2,296 $2,216 $1,405 $1,225
510.220.000 - HEALTH INSURANCE-EMPLOYER $27,890 $12,911 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $3,120 $4,835 $18,786 510.225.000 - LIFE INSURANCE $561 $454 $296 $266
510.230.000 - UNEMPLOYMENT INSURANCE $496 $584 $485 $212 520.310.000 - PERS-EMPLOYER $258,689 $17,957 $14,760 $12,924 PERSONNEL TOTAL $458,841 $199,298 $135,332 $125,216

MAINTENANCE & OPERATIONS
600.120.000 - POSTAGE $490 $69 $100 $150
600.210.000 - PUBLICATIONS $4,777 $7,352 $5,000 $5,000
600.215.000 - PROMOTIONAL PUB ED $428 $705 $35,000 $5,000 600.250.000 - SUPPLIES $256 $611 $5,000 $5,000
600.400.000 - PROFESSIONAL SERVICES $7,687 $18,611 $25,000 $25,000 600.470.000 - SOFTWARE LICENSE AGREEMENTS - $500 $500 $5,782 610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $53 $572 $350 $485 610.915.000 - TRAINING & EDUCATION - $287 $1,500 $1,250 610.920.000 - TRAVEL, CONFERENCE & MEETING - - $1,000 $1,200 MAINTENANCE & OPERATIONS TOTAL $13,690 $28,708 $73,450 $48,867

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $6,656 $4,683 $2,863 $2,082 620.300.000 - INTERNAL CHARGE-INSURANCE $27,858 $26,780 $18,993 $15,192 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $622 $581 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $7,507 $8,815 $7,545 $4,336 ALLOCATED COSTS TOTAL $42,643 $40,860 $29,401 $21,610

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $25,244 $13,929 $13,928
TRANSFERS/OTHER TOTAL - $25,244 $13,929 $13,928
1700 - CITY CLERK TOTAL $515,174 $294,109 $252,112 $209,621 EXPENSES TOTAL $515,174 $294,109 $252,112 $209,621
Fiscal Year 2025-2026 Budget
General Fund Department 1700 - City Clerk
54 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
55 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $726,869 $541,841 $1,151,785 $782,760 500.110.100 - OFFICER IN CHARGE - $38 - -
500.116.000 - COURT STANDBY $328 $639 $1,500 $1,000
500.117.000 - COURT APPEARANCE $112 $211 $1,400 $2,500
500.120.000 - SALARIES-PART TIME $26,641 $48,881 $139,071 $20,679 500.130.000 - OVERTIME $53,313 $44,087 $50,000 $55,000
500.130.002 - OVERTIME-SPECIAL EVENT $340 - $1,000 $1,000 500.130.003 - GRANT HOURS - $1,611 - -
500.130.100 - OVERTIME-MINIMUM STAFFING $9,002 $3,104 $2,000 - 500.130.200 - OVERTIME-RANGE - - $1,000 $3,000
500.130.300 - OVERTIME-TRAINING $1,680 $2,915 $3,000 $1,500 500.130.400 - OVERTIME-CALL BACK $11,082 $7,469 $25,000 $10,000 500.130.500 - OVERTIME-HOLD OVER $29,679 $8,121 $4,000 $4,000 500.130.600 - ON CALL $1,000 $650 $2,000 $2,000
500.134.000 - HOLIDAY PAY $20,792 $9,497 $34,130 $39,897 500.135.000 - SAL-S/L INCENT & VAC CASH OUT $8,958 $10,822 - - 500.150.000 - DEFERRED COMPENSATION $7,188 $7,288 $8,100 $6,000 510.210.000 - FICA $53,523 $41,665 $76,784 $49,670
510.215.000 - MEDICARE $12,518 $9,744 $17,958 $11,617
510.220.000 - HEALTH INSURANCE-EMPLOYER $205,248 $85,702 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $41,085 $178,166 $130,523 510.225.000 - LIFE INSURANCE $2,609 $1,653 $2,531 $1,557 510.230.000 - UNEMPLOYMENT INSURANCE $2,635 $2,600 $6,193 $2,003 510.235.000 - UNIFORM ALLOWANCE $7,613 $6,807 $13,400 $7,100 510.236.000 - CELL PHONE STIPEND $2,640 $2,910 $4,080 $3,060 520.310.000 - PERS-EMPLOYER $1,046,979 $79,877 $141,187 $128,360 PERSONNEL TOTAL $2,230,749 $959,218 $1,864,285 $1,263,226

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - - - $3,000
600.120.000 - POSTAGE $2,505 $4,448 $5,000 $5,000
600.250.000 - SUPPLIES $26,565 $22,942 $20,000 $15,000
600.300.000 - UNIFORM EXPENSE $166 - $1,000 $1,000
600.350.000 - RADIOS, COMMUNICATION, ETC. $1,403 - $2,000 $6,000 600.400.000 - PROFESSIONAL SERVICES $114,819 $48,042 $40,000 $23,000 600.401.900 - PEST CONTROL $255 $270 - -
600.470.000 - SOFTWARE LICENSE AGREEMENTS - $1,200 - $11,500 600.475.000 - MAINTENANCE AGREEMENTS $76,250 $70,077 $2,500 - 600.600.000 - LEASE PAYMENTS - - $3,816 $3,008
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $240 $175 $2,000 $2,000 610.910.000 - TRAINING-POST $4,466 $7,009 - -
610.915.000 - TRAINING & EDUCATION $8,319 $22,907 $25,000 $25,000 610.920.000 - TRAVEL, CONFERENCE & MEETING $3,617 $2,153 $8,000 $8,000 630.100.000 - TELEPHONE $12,387 $17,839 $17,047 $17,047 630.200.000 - GAS & ELECTRIC $38,059 $53,260 $41,382 $40,000 630.300.000 - WATER $1,616 $1,693 $1,500 $1,640
630.400.000 - SEWER $516 $534 $660 $600
630.500.000 - ALARM $272 $356 $329 $300
MAINTENANCE & OPERATIONS TOTAL $291,453 $252,905 $170,234 $162,095

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $38,672 $24,003 $20,238 $24,193 620.200.000 - INTERNAL CHARGE-BUILDING $48,003 $67,409 $37,818 $44,368 Fiscal Year 2025-2026 Budget
General Fund Department 2100 - Police Support
56 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
General Fund Department 2100 - Police Support
620.300.000 - INTERNAL CHARGE-INSURANCE $186,701 $138,005 $217,116 $174,675 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $5,284 $4,936 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $37,537 $70,525 $60,360 $21,680 ALLOCATED COSTS TOTAL $316,197 $304,878 $335,531 $264,916

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT - $2,240 - -
CAPITAL EXPENDITURES TOTAL - $2,240 - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $112,056 $55,331 $55,326
TRANSFERS/OTHER TOTAL - $112,056 $55,331 $55,326
2100 - POLICE SUPPORT TOTAL $2,838,400 $1,631,298 $2,425,381 $1,745,563 EXPENSES TOTAL $2,838,400 $1,631,298 $2,425,381 $1,745,563 57 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
58 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME - - - $118,888
500.130.000 - OVERTIME - - - $4,000
500.150.000 - DEFERRED COMPENSATION - - - $1,200
510.210.000 - FICA - - - $7,372
510.215.000 - MEDICARE - - - $1,724
510.222.000 - HEALTH BENEFITS EXPENSE - - - $18,159
510.225.000 - LIFE INSURANCE - - - $206
510.230.000 - UNEMPLOYMENT INSURANCE - - - $298
510.235.000 - UNIFORM ALLOWANCE - - - $1,700
510.236.000 - CELL PHONE STIPEND - - - $480
520.310.000 - PERS-EMPLOYER - - - $9,464
PERSONNEL TOTAL - - - $163,491

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - - - $500
600.120.000 - POSTAGE - - - $2,000
600.250.000 - SUPPLIES - - - $3,000
600.400.000 - PROFESSIONAL SERVICES - - - $1,500
610.915.000 - TRAINING & EDUCATION - - - $3,000
MAINTENANCE & OPERATIONS TOTAL - - - $10,000

ALLOCATED COSTS
620.300.000 - INTERNAL CHARGE-INSURANCE - - - $22,103
620.600.000 - INTERNAL CHARGE-DATA PROCESSING - - - $8,672 ALLOCATED COSTS TOTAL - - - $30,775
2125 - CODE ENFORCEMENT TOTAL - - - $204,266
EXPENSES TOTAL - - - $204,266
Fiscal Year 2025-2026 Budget
General Fund Department 2125 - Code Enforcement
59 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
60 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME - - - $391,352
500.120.000 - SALARIES-PART TIME - - - $134,855
500.130.000 - OVERTIME - - - $20,000
500.134.000 - HOLIDAY PAY - - - $19,674
500.150.000 - DEFERRED COMPENSATION - - - $3,600
510.210.000 - FICA - - - $33,658
510.215.000 - MEDICARE - - - $7,872
510.222.000 - HEALTH BENEFITS EXPENSE - - - $81,081
510.225.000 - LIFE INSURANCE - - - $1,026
510.230.000 - UNEMPLOYMENT INSURANCE - - - $1,358
510.235.000 - UNIFORM ALLOWANCE - - - $4,600
520.310.000 - PERS-EMPLOYER - - - $32,478
PERSONNEL TOTAL - - - $731,554

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES - - - $1,500
600.400.000 - PROFESSIONAL SERVICES - - - $7,300
600.600.000 - LEASE PAYMENTS - - - $3,008
610.915.000 - TRAINING & EDUCATION - - - $15,000
610.920.000 - TRAVEL, CONFERENCE & MEETING - - - $1,000 MAINTENANCE & OPERATIONS TOTAL - - - $27,808

ALLOCATED COSTS
620.300.000 - INTERNAL CHARGE-INSURANCE - - - $101,781
ALLOCATED COSTS TOTAL - - - $101,781
2150 - DISPATCH TOTAL - - - $861,143
EXPENSES TOTAL - - - $861,143
Fiscal Year 2025-2026 Budget
General Fund Department 2150 - Dispatch
61 Police Field Operations
Mission
The mission of the Selma Police Department is to serve and protect all citizens in a respectful, compassionate and professional manner while providing the utmost in human dignity in every circumstance.
• Form strong community partnerships to enhance the trust of the citizens of Selma in its Police Department.
• Promote teamwork and professional performance.
• Prevent citizens from becoming crime victims 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
62 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $2,075,088 $2,844,555 $1,920,467 $1,555,556 500.110.100 - OFFICER IN CHARGE $59 $341 $1,000 $1,000
500.116.000 - COURT STANDBY $17,695 $23,526 - $15,000
500.117.000 - COURT APPEARANCE $6,781 $10,053 - $5,000
500.120.000 - SALARIES-PART TIME $40,709 $118,525 - -
500.130.000 - OVERTIME $123,403 $187,777 $80,000 $80,000 500.130.002 - OVERTIME-SPECIAL EVENT $12,021 $17,478 $15,000 $15,000 500.130.003 - GRANT HOURS $981 $2,922 - -
500.130.100 - OVERTIME-MINIMUM STAFFING $119,206 $62,839 $40,000 $40,001 500.130.200 - OVERTIME-RANGE $9,018 $9,994 $21,000 $20,000 500.130.300 - OVERTIME-TRAINING $13,291 $38,295 $30,000 $30,000 500.130.400 - OVERTIME-CALL BACK $19,022 $13,570 $24,000 $10,000 500.130.500 - OVERTIME-HOLD OVER $58,441 $68,944 $40,000 $35,000 500.130.600 - ON CALL $200 - - -
500.134.000 - HOLIDAY PAY $87,629 $118,026 $122,668 $80,767 500.135.000 - SAL-S/L INCENT & VAC CASH OUT $53,701 $88,923 - - 500.150.000 - DEFERRED COMPENSATION $17,450 $21,363 $14,700 $15,100 500.170.000 - WORKERS COMPENSATION INSURANCE $22,305 $120,014 - - 510.210.000 - FICA $157,350 $217,201 $121,884 $99,389
510.215.000 - MEDICARE $36,800 $50,797 $28,506 $23,245
510.220.000 - HEALTH INSURANCE-EMPLOYER $427,810 $287,476 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $177,164 $220,831 $199,385 510.225.000 - LIFE INSURANCE $5,339 $7,099 $4,697 $3,164 510.230.000 - UNEMPLOYMENT INSURANCE $7,437 $13,224 $9,830 $4,008 510.235.000 - UNIFORM ALLOWANCE $25,266 $30,703 $25,400 $19,800 510.236.000 - CELL PHONE STIPEND $3,480 $4,364 $3,360 $2,220 520.310.000 - PERS-EMPLOYER $4,569,123 $417,301 $319,702 $250,014 PERSONNEL TOTAL $7,909,604 $4,952,472 $3,043,045 $2,503,649

MAINTENANCE & OPERATIONS
600.120.000 - POSTAGE $181 $202 - -
600.250.000 - SUPPLIES $75,979 $61,251 $70,000 $55,000
600.251.000 - INVESTIGATIVE SERVICES EXPENSE $2,816 $852 - - 600.300.000 - UNIFORM EXPENSE - $200 $1,500 $1,000
600.350.000 - RADIOS, COMMUNICATION, ETC. - $6,459 $10,000 $6,000 600.375.000 - EQUIPMENT REPAIRS $552 $1,985 $2,000 $1,000 600.400.000 - PROFESSIONAL SERVICES $213,112 $260,835 $20,500 $38,000 600.400.500 - LAB SERVICES $1,622 $3,939 $5,000 $5,000
600.400.700 - ANIMAL CARE COSTS $677 $1,055 $1,000 $1,000 600.401.900 - PEST CONTROL $255 $270 - -
600.475.000 - MAINTENANCE AGREEMENTS $9,808 $11,486 - - 600.600.000 - LEASE PAYMENTS - - $3,816 $3,008
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $1,342 $1,300 $2,000 $1,999 610.910.000 - TRAINING-POST $6,597 $9,199 - -
610.910.001 - POST REIMB $66 - - -
610.915.000 - TRAINING & EDUCATION $12,306 $31,254 $30,000 $25,000 610.920.000 - TRAVEL, CONFERENCE & MEETING $36 $111 $2,000 $2,000 630.100.000 - TELEPHONE $25,845 $26,039 $23,435 $23,884 630.200.000 - GAS & ELECTRIC $38,059 $53,260 $41,383 $40,607 630.300.000 - WATER $1,616 $1,693 $1,502 $1,640
630.400.000 - SEWER $516 $534 $660 $558
630.500.000 - ALARM $272 $356 $329 $299
Fiscal Year 2025-2026 Budget
General Fund Department 2200 - Police Field Operations
63 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
General Fund Department 2200 - Police Field Operations
630.700.000 - INTERNET $1,037 $924 $1,000 $965
MAINTENANCE & OPERATIONS TOTAL $392,694 $473,203 $216,125 $206,960

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $301,637 $240,026 $202,375 $403,223 620.200.000 - INTERNAL CHARGE-BUILDING $48,003 $67,409 $37,818 $44,368 620.300.000 - INTERNAL CHARGE-INSURANCE $414,120 $575,086 $416,175 $403,754 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $9,013 $8,420 $9,000 - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $133,256 $154,274 $132,038 $96,477 ALLOCATED COSTS TOTAL $906,029 $1,045,216 $797,406 $947,822

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT $60,913 $304,512 - -
700.400.000 - LEASE PURCHASE DEBT PAYMENT $102,829 $71,703 - - CAPITAL EXPENDITURES TOTAL $163,742 $376,215 - -

DEBT SERVICE
700.410.000 - LEASE PRINCIPAL $1,701 $10,575 - -
750.410.000 - LEASE INTEREST $5,394 $945 - -
DEBT SERVICE TOTAL $7,094 $11,520 - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $479,184 $246,628 $246,602 TRANSFERS/OTHER TOTAL - $479,184 $246,628 $246,602
2200 - POLICE FIELD OPERATIONS TOTAL $9,379,163 $7,337,810 $4,303,204 $3,905,033 EXPENSES TOTAL $9,379,163 $7,337,810 $4,303,204 $3,905,033 64 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.
65 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $157,001 $233,727 $238,251 $267,057 500.120.000 - SALARIES-PART TIME - $20,947 - -
500.130.000 - OVERTIME - $17,045 - -
500.130.400 - OVERTIME-CALL BACK - $129 - -
500.150.000 - DEFERRED COMPENSATION $7,760 $200 - $6,200 510.210.000 - FICA $9,710 $15,855 $13,720 $15,211
510.215.000 - MEDICARE $2,271 $3,762 $3,364 $3,873
510.220.000 - HEALTH INSURANCE-EMPLOYER $22,245 $13,203 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $12,378 $22,046 $27,616 510.225.000 - LIFE INSURANCE $228 $429 $524 $524
510.230.000 - UNEMPLOYMENT INSURANCE $518 $1,052 $1,160 $668 510.235.000 - UNIFORM ALLOWANCE $1,018 $1,200 - -
510.236.000 - CELL PHONE STIPEND $760 $720 $720 $720
520.310.000 - PERS-EMPLOYER $310,028 $37,421 $43,643 $50,455 PERSONNEL TOTAL $511,537 $358,069 $323,428 $372,324

MAINTENANCE & OPERATIONS
600.215.000 - PROMOTIONAL PUB ED $2,168 $1,674 $5,000 $3,000 600.250.000 - SUPPLIES $1,611 $931 - $1,500
600.400.000 - PROFESSIONAL SERVICES $18,311 $8,503 - $1,000 600.600.000 - LEASE PAYMENTS - - $3,816 $3,008
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS - $350 - $1,500 610.915.000 - TRAINING & EDUCATION $820 $2,435 - $2,000 610.920.000 - TRAVEL, CONFERENCE & MEETING $2,493 $2,028 $1,000 $1,000 MAINTENANCE & OPERATIONS TOTAL $25,403 $15,921 $9,816 $13,008

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $7,735 $16,002 $13,491 $48,387 620.200.000 - INTERNAL CHARGE-BUILDING $10,667 $14,980 $8,404 $9,860 620.300.000 - INTERNAL CHARGE-INSURANCE $21,911 $43,944 $46,318 $51,594 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $622 $581 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $5,631 $4,408 $2,882 $8,672 ALLOCATED COSTS TOTAL $46,565 $79,915 $71,095 $118,513

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $34,552 $16,466 $16,464
TRANSFERS/OTHER TOTAL - $34,552 $16,466 $16,464
2300 - POLICE ADMINISTRATION TOTAL $583,505 $488,457 $420,806 $520,309 EXPENSES TOTAL $583,505 $488,457 $420,806 $520,309
Fiscal Year 2025-2026 Budget
General Fund Department 2300 - Police Administration
66 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.
67 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME - $110,125 $341,037 $382,025 500.120.000 - SALARIES-PART TIME - $13,147 - -
500.130.000 - OVERTIME - $25,421 - -
500.150.000 - DEFERRED COMPENSATION - $700 $2,400 $10,700 510.210.000 - FICA - $7,631 $20,562 $23,686
510.215.000 - MEDICARE - $1,785 $4,809 $5,540
510.220.000 - HEALTH INSURANCE-EMPLOYER - $831 - -
510.222.000 - HEALTH BENEFITS EXPENSE - $6,832 $30,426 $86,690 510.225.000 - LIFE INSURANCE - $280 $532 $1,329
510.230.000 - UNEMPLOYMENT INSURANCE - $314 $1,659 $784 520.310.000 - PERS-EMPLOYER - $6,502 $26,100 $30,410
PERSONNEL TOTAL - $173,568 $427,525 $541,164

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - - $1,000 -
600.215.000 - PROMOTIONAL PUB ED - - $3,000 $7,000
600.250.050 - SUPPLIES-ANIMAL SERVICES - $44,536 $41,500 $25,000 600.400.050 - PROF SERV-ANIMAL SERVICES - $30,675 $30,100 $35,000 600.400.700 - ANIMAL CARE COSTS - $1,146 $25,000 $20,000 600.401.900 - PEST CONTROL - $825 - -
630.300.000 - WATER - - - $1,200
MAINTENANCE & OPERATIONS TOTAL - $77,182 $100,600 $88,200

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET - - - $8,064
620.300.000 - INTERNAL CHARGE-INSURANCE - - - $69,899
620.600.000 - INTERNAL CHARGE-DATA PROCESSING - - $891 $8,672 ALLOCATED COSTS TOTAL - - $891 $86,635

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT - $72,470 - -
CAPITAL EXPENDITURES TOTAL - $72,470 - -

DEBT SERVICE
700.410.000 - LEASE PRINCIPAL - $27,736 - -
DEBT SERVICE TOTAL - $27,736 - -
2400 - ANIMAL SERVICES TOTAL - $350,955 $529,016 $715,999 EXPENSES TOTAL - $350,955 $529,016 $715,999
Fiscal Year 2025-2026 Budget
General Fund Department 2400 - Animal Services
68 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 all-hazards 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. 69 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $121,631 $93,414 $95,775 $64,987 500.120.000 - SALARIES-PART TIME $13,098 $8,513 $16,660 - 500.130.000 - OVERTIME $9 $346 - $500
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $185 $11,570 $500 - 500.150.000 - DEFERRED COMPENSATION $1,469 $2,292 $4,940 $1,775 510.210.000 - FICA $8,310 $7,369 $6,972 $3,701
510.215.000 - MEDICARE $1,943 $1,723 $1,632 $943
510.220.000 - HEALTH INSURANCE-EMPLOYER $17,822 $8,514 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $3,804 $7,060 $5,905 510.225.000 - LIFE INSURANCE $302 $325 $309 $162
510.230.000 - UNEMPLOYMENT INSURANCE $432 $287 $564 $163 510.235.000 - UNIFORM ALLOWANCE $750 $316 $500 -
510.236.000 - CELL PHONE STIPEND $940 $865 $750 $375
520.310.000 - PERS-EMPLOYER $290,948 $15,606 $16,644 $11,186 PERSONNEL TOTAL $457,838 $154,942 $152,306 $89,697

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - - $2,000 $1,000
600.120.000 - POSTAGE $224 $110 $150 $150
600.250.000 - SUPPLIES $988 $2,004 $2,500 $2,500
600.300.000 - UNIFORM EXPENSE $2,850 $2,684 $3,700 $1,500 600.400.000 - PROFESSIONAL SERVICES $21,588 $16 $37,500 $37,500 600.401.900 - PEST CONTROL $120 $195 $130 $500
600.402.000 - DISPATCHING SERVICES $18,636 $37,327 $39,500 $43,500 600.475.000 - MAINTENANCE AGREEMENTS $600 - - -
600.600.000 - LEASE PAYMENTS - - $1,636 $1,719
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $10,773 $11,490 $5,000 $2,500 610.915.000 - TRAINING & EDUCATION - - - $2,500
610.917.000 - MEDIC CERTIFICATION $658 $1,000 $500
610.920.000 - TRAVEL, CONFERENCE & MEETING - $1,521 $4,000 $3,000 630.100.000 - TELEPHONE $9,488 $14,860 $11,400 $15,000
630.200.000 - GAS & ELECTRIC $8,003 $7,757 $7,435 $7,500 630.300.000 - WATER $1,100 $913 $864 $950
630.400.000 - SEWER $258 $267 $330 $350
630.500.000 - ALARM $540 $702 $646 $650
MAINTENANCE & OPERATIONS TOTAL $75,827 $79,844 $117,791 $121,319

ALLOCATED COSTS
620.600.000 - INTERNAL CHARGE-DATA PROCESSING $11,261 $8,815 $7,545 $8,672 620.100.000 - INTERNAL CHARGE-FLEET $7,735 $8,001 $6,746 $24,193 620.200.000 - INTERNAL CHARGE-BUILDING $38,347 $29,343 $30,843 $30,334 620.300.000 - INTERNAL CHARGE-INSURANCE $21,513 $17,338 $19,768 $11,779 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $622 $581 - - ALLOCATED COSTS TOTAL $79,478 $64,078 $64,902 $74,978

CAPITAL EXPENDITURES
700.400.000 - LEASE PURCHASE DEBT PAYMENT $53,121 $54,656 $59,533 $57,861 CAPITAL EXPENDITURES TOTAL $53,121 $54,656 $59,533 $57,861

DEBT SERVICE
700.300.000 - INTEREST $10,933 - - -
700.350.000 - PRINCIPAL ($10,933) - - -
700.401.000 - INTEREST 2016 FIRE TRUCK LS $6,412 $4,877 - $1,672 DEBT SERVICE TOTAL $6,412 $4,877 - $1,672
Fiscal Year 2025-2026 Budget
General Fund Department 2500 - Fire Administration
70 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
General Fund Department 2500 - Fire Administration

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $23,978 $15,722 $15,721
TRANSFERS/OTHER TOTAL - $23,978 $15,722 $15,721
2500 - FIRE ADMINISTRATION TOTAL $672,675 $382,376 $410,254 $361,248 EXPENSES TOTAL $672,675 $382,376 $410,254 $361,248
71 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 all-hazards 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 for 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
72 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $1,436,411 $1,572,763 $1,757,472 $1,425,430 500.110.100 - OFFICER IN CHARGE $820 $3,666 - -
500.110.200 - FLSA $60,605 $92,407 $153,633 $157,587
500.130.000 - OVERTIME $202,042 $465,277 $200,000 $300,000 500.130.002 - OVERTIME-SPECIAL EVENT $134,727 $17,438 $9,795 $6,000 500.130.300 - OVERTIME-TRAINING $9,769 $17,594 $26,000 $10,000 500.130.400 - OVERTIME-CALL BACK $2,540 $2,964 - -
500.134.000 - HOLIDAY PAY $116,677 $129,547 $153,633 $193,953 500.135.000 - SAL-S/L INCENT & VAC CASH OUT $61,320 $63,555 $65,000 - 500.150.000 - DEFERRED COMPENSATION $14,525 $15,963 $18,150 $16,425 500.170.000 - WORKERS COMPENSATION INSURANCE $28,036 $29,749 - - 510.210.000 - FICA $121,722 $142,728 $118,179 $107,451
510.215.000 - MEDICARE $28,830 $33,772 $27,688 $25,228
510.220.000 - HEALTH INSURANCE-EMPLOYER $267,414 $152,021 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $77,751 $187,098 $197,563 510.225.000 - LIFE INSURANCE $5,093 $5,846 $6,287 $5,179 510.230.000 - UNEMPLOYMENT INSURANCE $5,845 $8,479 $9,548 $4,350 510.235.000 - UNIFORM ALLOWANCE $15,582 $16,917 $16,000 $15,000 510.236.000 - CELL PHONE STIPEND $1,740 $2,070 $2,160 $900 510.238.000 - PHYS FIT REIMBURSEMENT $2,000 $1,000 - -
520.310.000 - PERS-EMPLOYER $2,677,284 $273,130 $304,939 $259,086 PERSONNEL TOTAL $5,192,982 $3,124,637 $3,055,582 $2,724,152

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - - $250 $500
600.120.000 - POSTAGE $133 $110 $150 $150
600.250.000 - SUPPLIES $16,835 $13,023 $12,000 $12,000
600.300.000 - UNIFORM EXPENSE - $399 - $1,500
600.350.000 - RADIOS, COMMUNICATION, ETC. $2,637 $8,425 $8,000 $8,000 600.375.000 - EQUIPMENT REPAIRS $1,767 $1,938 $3,000 $3,000 600.400.000 - PROFESSIONAL SERVICES $12,425 $6,876 $25,000 $9,500 600.401.900 - PEST CONTROL $552 $639 $552 -
600.425.000 - LINEN SERVICES $1,931 $1,764 $2,500 $2,000 600.457.000 - AUTO SERVICE-REPAIRS - - $55,443 $55,000
600.458.000 - AUTO SERVICE-TOWING - - - $500
600.475.000 - MAINTENANCE AGREEMENTS $632 $6,427 $11,500 $7,000 600.476.000 - MAINT TURN OUT $4,018 $8,436 $12,000 $12,000 600.477.000 - MAINT SCBA's $2,964 $3,000 $3,000 $5,000
600.600.000 - LEASE PAYMENTS - - $1,636 $1,719
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS - $990 $5,125 $1,000 610.915.000 - TRAINING & EDUCATION $2,165 $159 - -
610.917.000 - MEDIC CERTIFICATION $698 $1,183 $2,000 $2,000 610.922.000 - STRIKE TEAM TRAVEL $5,777 $2,165 - -
630.200.000 - GAS & ELECTRIC $39,308 $42,964 $40,128 $40,000 630.300.000 - WATER $2,440 $2,499 $2,188 $2,350
630.400.000 - SEWER $1,032 $1,067 $1,319 $1,120
MAINTENANCE & OPERATIONS TOTAL $95,314 $102,064 $185,791 $164,339

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $85,077 $64,007 $53,967 $16,129 620.200.000 - INTERNAL CHARGE-BUILDING $79,459 $61,139 $63,921 $49,123 620.300.000 - INTERNAL CHARGE-INSURANCE $314,947 $241,398 $324,734 $355,223 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $5,905 $5,517 - - Fiscal Year 2025-2026 Budget
General Fund Department 2525 - Fire Operations
73 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
General Fund Department 2525 - Fire Operations
620.600.000 - INTERNAL CHARGE-DATA PROCESSING $65,690 $66,118 $56,588 $39,024 ALLOCATED COSTS TOTAL $551,078 $438,179 $499,210 $459,499

CAPITAL EXPENDITURES
700.100.000 - IMPROVEMENTS - - - $50,000
700.200.000 - EQUIPMENT - - - $1
CAPITAL EXPENDITURES TOTAL - - - $50,001

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $242,332 $141,347 $141,333 TRANSFERS/OTHER TOTAL - $242,332 $141,347 $141,333
2525 - FIRE OPERATIONS TOTAL $5,839,374 $3,907,212 $3,881,929 $3,539,324 EXPENSES TOTAL $5,839,374 $3,907,212 $3,881,929 $3,539,324 74 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 all-hazards 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
75 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $122,037 $121,872 $112,018 $132,325 500.130.000 - OVERTIME $8,001 $2,156 $2,300 -
500.130.002 - OVERTIME-SPECIAL EVENT $82,199 $35,183 - - 500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $1,150 - - 500.150.000 - DEFERRED COMPENSATION $2,100 $2,100 $2,100 $2,100 510.210.000 - FICA $10,104 $9,146 $6,751 $8,205
510.215.000 - MEDICARE $3,056 $2,301 $1,579 $1,919
510.220.000 - HEALTH INSURANCE-EMPLOYER $25,331 $12,815 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $6,350 $12,700 $20,874 510.225.000 - LIFE INSURANCE $308 $358 $379 $379
510.230.000 - UNEMPLOYMENT INSURANCE $678 $635 $545 $331 510.235.000 - UNIFORM ALLOWANCE $1,000 $1,167 $1,000 $1,000 510.236.000 - CELL PHONE STIPEND $720 $720 $720 $720
520.310.000 - PERS-EMPLOYER $215,316 $21,112 $21,873 $26,664 PERSONNEL TOTAL $470,849 $217,064 $161,965 $194,517

MAINTENANCE & OPERATIONS
600.215.000 - PROMOTIONAL PUB ED - $132 $5,000 $1,000
600.250.000 - SUPPLIES $1,781 $3,354 $6,800 $708
600.400.000 - PROFESSIONAL SERVICES $3,466 $396 - -
600.401.200 - SOFTWARE LICENSE AGREEMENT - - $3,466 $4,100 600.401.900 - PEST CONTROL $120 $195 $130 -
600.600.000 - LEASE PAYMENTS - - $1,636 $1,719
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $75 $3,466 $4,868 $500 610.915.000 - TRAINING & EDUCATION $2,587 $2,399 $3,000 $3,000 630.200.000 - GAS & ELECTRIC $8,003 $7,757 $7,435 $7,008 630.300.000 - WATER $969 $913 $864 $920
630.400.000 - SEWER $258 $267 $330 $279
630.500.000 - ALARM $540 $702 $644 $607
MAINTENANCE & OPERATIONS TOTAL $17,800 $19,580 $34,173 $19,841

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $15,468 $8,001 $6,746 $8,064 620.200.000 - INTERNAL CHARGE-BUILDING $38,347 $29,343 $30,843 $30,334 620.300.000 - INTERNAL CHARGE-INSURANCE $22,491 $24,733 $23,426 $29,733 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $311 $290 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $3,754 $8,815 $7,545 $4,336 ALLOCATED COSTS TOTAL $80,371 $71,182 $68,560 $72,467

CAPITAL EXPENDITURES
700.250.000 - EQUIPMENT-SOFTWARE - - $5,000 -
CAPITAL EXPENDITURES TOTAL - - $5,000 -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $20,811 $11,322 $11,321
TRANSFERS/OTHER TOTAL - $20,811 $11,322 $11,321
2550 - FIRE PREVENTION TOTAL $569,021 $328,637 $281,020 $298,146 EXPENSES TOTAL $569,021 $328,637 $281,020 $298,146
Fiscal Year 2025-2026 Budget
General Fund Department 2550 - Fire Prevention
76 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. 77 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. 78 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $106,300 $199,272 $272,248 $386,195 500.130.000 - OVERTIME - $4,856 $4,000 $2,800
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $4,005 - - $2,000 500.150.000 - DEFERRED COMPENSATION $1,138 $375 $2,250 $5,550 510.210.000 - FICA $7,042 $11,699 $16,285 $23,486
510.215.000 - MEDICARE $1,647 $2,736 $3,867 $5,588
510.220.000 - HEALTH INSURANCE-EMPLOYER $14,461 $7,282 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $19,947 $40,280 $70,555 510.225.000 - LIFE INSURANCE $166 $396 $496 $762
510.230.000 - UNEMPLOYMENT INSURANCE $377 $766 $1,334 $964 510.236.000 - CELL PHONE STIPEND $600 $601 $495 $495
510.237.000 - CAR ALLOWANCE $3,300 $2,004 $1,651 $1,651 520.310.000 - PERS-EMPLOYER $232,556 $14,996 $20,985 $30,670 PERSONNEL TOTAL $371,591 $264,931 $363,891 $530,716

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - $24 - $100
600.210.000 - PUBLICATIONS $1,586 $1,663 $1,200 $2,300
600.250.000 - SUPPLIES - $358 $350 $350
600.400.000 - PROFESSIONAL SERVICES $592,772 $205,374 $50,000 $20,000 600.600.000 - LEASE PAYMENTS - - $818 $1,719
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $6,917 $36,042 $36,600 $1,950 610.920.000 - TRAVEL, CONFERENCE & MEETING $190 $4,447 $9,700 $833 630.100.000 - TELEPHONE - $457 $382 $500
MAINTENANCE & OPERATIONS TOTAL $601,464 $248,366 $99,050 $27,752

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $7,735 $16,002 $13,491 $8,064 620.200.000 - INTERNAL CHARGE-BUILDING $6,654 $6,501 $5,725 $6,247 620.300.000 - INTERNAL CHARGE-INSURANCE $20,538 $59,693 $52,154 $69,966 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $466 $436 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $8,446 $8,815 $8,436 $17,344 ALLOCATED COSTS TOTAL $43,838 $91,447 $79,806 $101,621

CAPITAL EXPENDITURES
700.250.000 - EQUIPMENT-SOFTWARE $159,600 $7,678 $19,000 $45,000 CAPITAL EXPENDITURES TOTAL $159,600 $7,678 $19,000 $45,000

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $37,815 $12,598 $12,597
TRANSFERS/OTHER TOTAL - $37,815 $12,598 $12,597
3100 - PLANNING TOTAL $1,176,494 $650,237 $574,345 $717,686 EXPENSES TOTAL $1,176,494 $650,237 $574,345 $717,686
Fiscal Year 2025-2026 Budget
General Fund Department 3100 - Planning
79 Building Inspection
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 • 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 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $244,176 $178,078 $161,506 $181,484 500.120.000 - SALARIES-PART TIME $16,850 $1,416 - -
500.130.000 - OVERTIME $7,360 $3,313 $4,700 $3,400
500.130.400 - OVERTIME-CALL BACK $107 - - -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $1,907 $13,105 - $1,000 500.150.000 - DEFERRED COMPENSATION - $775 $3,500 $3,500 510.210.000 - FICA $15,920 $12,792 $9,449 $10,819
510.215.000 - MEDICARE $3,723 $2,992 $2,270 $2,628
510.220.000 - HEALTH INSURANCE-EMPLOYER $56,840 $29,554 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $5,720 $14,789 $17,943 510.225.000 - LIFE INSURANCE $848 $660 $499 $499
510.230.000 - UNEMPLOYMENT INSURANCE $842 $806 $783 $453 510.235.000 - UNIFORM ALLOWANCE $1,920 $998 $250 $250
510.236.000 - CELL PHONE STIPEND $1,560 $1,380 $1,230 $1,230 510.237.000 - CAR ALLOWANCE $800 $2,033 $1,701 $1,701
520.310.000 - PERS-EMPLOYER $496,288 $15,666 $12,317 $14,423 PERSONNEL TOTAL $849,141 $269,288 $212,994 $239,330

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - $48 - -
600.120.000 - POSTAGE $1,713 $607 - -
600.250.000 - SUPPLIES $3,467 $744 $750 -
600.300.000 - UNIFORM EXPENSE $247 - - -
600.400.000 - PROFESSIONAL SERVICES $151,088 $135,173 $80,000 $80,000 600.401.200 - SOFTWARE LICENSE AGREEMENT $3,350 $2,100 $2,000 $2,000 600.600.000 - LEASE PAYMENTS - - $1,636 $860
600.720.000 - TAXES-ASSESSMENT CHARGE - $3 - -
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS - $975 $500 $1,500 610.915.000 - TRAINING & EDUCATION - - $1,500 $3,500
610.920.000 - TRAVEL, CONFERENCE & MEETING - $2,044 $3,500 $833 630.100.000 - TELEPHONE $2,091 $1,020 $930 $939
MAINTENANCE & OPERATIONS TOTAL $161,957 $142,712 $90,816 $89,632

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $30,937 $24,003 $20,238 $24,193 620.200.000 - INTERNAL CHARGE-BUILDING $11,096 $7,456 $3,649 $4,165 620.300.000 - INTERNAL CHARGE-INSURANCE $52,274 $42,781 $30,569 $38,006 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $777 $726 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $15,953 $17,632 $13,309 $17,344 ALLOCATED COSTS TOTAL $111,037 $92,598 $67,764 $83,708

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $45,408 $27,348 $27,345
TRANSFERS/OTHER TOTAL - $45,408 $27,348 $27,345
3200 - BUILDING INSPECTION TOTAL $1,122,135 $550,007 $398,922 $440,015 EXPENSES TOTAL $1,122,135 $550,007 $398,922 $440,015
Fiscal Year 2025-2026 Budget
General Fund Department 3200 - Building Inspection
82 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.
• Oversee 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
83 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $44,683 $77,126 $90,114 $90,875 500.120.000 - SALARIES-PART TIME - - $400 $6,328
500.130.000 - OVERTIME $272 $1,040 $1,776 $1,000
500.130.400 - OVERTIME-CALL BACK - $21 - $75
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $21,843 $1,099 - - 500.150.000 - DEFERRED COMPENSATION - $800 $1,767 $567
500.170.000 - WORKERS COMPENSATION INSURANCE - $2,889 - - 510.210.000 - FICA $4,129 $5,238 $5,412 $5,984
510.215.000 - MEDICARE $965 $1,225 $1,266 $1,400
510.220.000 - HEALTH INSURANCE-EMPLOYER $5,363 $6,413 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $277 $5,578 $24,398 510.225.000 - LIFE INSURANCE $123 $399 $386 $112
510.230.000 - UNEMPLOYMENT INSURANCE $160 $212 $437 $242 510.236.000 - CELL PHONE STIPEND $310 $291 $249 $459
510.237.000 - CAR ALLOWANCE $225 - - -
520.310.000 - PERS-EMPLOYER $63,838 $6,198 $6,839 $7,179 PERSONNEL TOTAL $141,911 $103,227 $114,224 $138,619

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - $43 - $500
600.120.000 - POSTAGE - $348 $500 $600
600.211.000 - MARKETING & OUTREACH - $4,794 $3,500 $3,500 600.250.000 - SUPPLIES $1,174 $3,731 $1,000 -
600.300.000 - UNIFORM EXPENSE - $748 $1,000 $1,000
600.400.000 - PROFESSIONAL SERVICES $35,401 $53,230 $42,142 $31,000 600.401.900 - PEST CONTROL $300 $300 $300 -
600.600.000 - LEASE PAYMENTS - - $818 $860
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $150 $670 $325 $450 610.915.000 - TRAINING & EDUCATION - $62 $500 $500
610.920.000 - TRAVEL, CONFERENCE & MEETING $3,053 $4,046 $3,500 $7,350 630.100.000 - TELEPHONE - - - $650
630.200.000 - GAS & ELECTRIC $90,603 $140,228 $132,623 $98,186 630.300.000 - WATER $8,930 $8,691 $7,992 $8,420
630.400.000 - SEWER $516 $534 $660 $558
630.500.000 - ALARM $1,685 $2,209 $2,036 $1,853
656.905.000 - SPECIAL EVENT EXPENSE $1,888 $33,361 $43,000 $46,500 656.910.000 - PROGRAM EXPENSE - $1,718 $5,000 $5,000
MAINTENANCE & OPERATIONS TOTAL $143,699 $254,712 $244,896 $206,927

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $7,735 $40,004 $33,729 $32,258 620.200.000 - INTERNAL CHARGE-BUILDING $76,594 $88,306 $107,234 $79,947 620.300.000 - INTERNAL CHARGE-INSURANCE $7,149 $7,035 $16,965 $18,423 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $171 $160 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $17,924 $4,408 $7,336 $13,008 ALLOCATED COSTS TOTAL $109,573 $139,913 $165,264 $143,636

CAPITAL EXPENDITURES
700.100.000 - IMPROVEMENTS - - $50,000 -
700.200.000 - EQUIPMENT - - $12,000 -
700.250.000 - EQUIPMENT-SOFTWARE - - - $5,040
CAPITAL EXPENDITURES TOTAL - - $62,000 $5,040
Fiscal Year 2025-2026 Budget
General Fund Department 4100 - Recreation
84 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
General Fund Department 4100 - Recreation

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $73,034 $78,066 $152,465
TRANSFERS/OTHER TOTAL - $73,034 $78,066 $152,465
4100 - RECREATION TOTAL $395,183 $570,886 $664,450 $646,687 EXPENSES TOTAL $395,183 $570,886 $664,450 $646,687
85 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
86 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $22,515 $30,966 $49,527 $54,068 500.130.000 - OVERTIME - $591 - $1,300
500.130.400 - OVERTIME-CALL BACK - $85 - $75
500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $2,920 - - 500.150.000 - DEFERRED COMPENSATION - $150 $810 $810
500.170.000 - WORKERS COMPENSATION INSURANCE - $1,070 - - 510.210.000 - FICA $1,410 $2,163 $2,967 $3,345
510.215.000 - MEDICARE $330 $506 $694 $783
510.220.000 - HEALTH INSURANCE-EMPLOYER $2,435 $3,005 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $500 $5,055 $4,399 510.225.000 - LIFE INSURANCE $71 $152 $216 $213
510.230.000 - UNEMPLOYMENT INSURANCE $57 $86 $240 $135
510.236.000 - CELL PHONE STIPEND $150 $200 $324 $402
510.237.000 - CAR ALLOWANCE $83 - - -
520.310.000 - PERS-EMPLOYER $37,823 $2,363 $3,765 $4,295 PERSONNEL TOTAL $64,874 $44,758 $63,598 $69,825

MAINTENANCE & OPERATIONS
600.120.000 - POSTAGE $12 $24 - -
600.250.000 - SUPPLIES $201 $122 $1,500 $1,500
600.400.000 - PROFESSIONAL SERVICES $435 - - -
600.401.900 - PEST CONTROL $389 $356 - -
600.600.000 - LEASE PAYMENTS - - $818 $860
630.100.000 - TELEPHONE $446 $433 $437 $393
630.200.000 - GAS & ELECTRIC $12,335 $1,167 $1,355 $8,449 630.300.000 - WATER $2,239 $2,064 $1,996 $2,101
630.400.000 - SEWER $743 $768 $949 $802
630.500.000 - ALARM $1,032 $1,352 $1,246 $1,099
656.900.000 - SENIOR TRIPS $15,798 $12,920 $13,000 $13,798 656.900.001 - SENIOR PROGRAM - - - $17,260
MAINTENANCE & OPERATIONS TOTAL $33,629 $19,207 $21,301 $46,262

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $23,818 $27,237 $32,979 $53,426 620.300.000 - INTERNAL CHARGE-INSURANCE $3,830 $8,226 $9,348 $9,972 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $684 $639 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $4,129 $4,408 $5,555 $4,336 ALLOCATED COSTS TOTAL $32,461 $40,510 $47,882 $67,734

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT $16,941 - - -
CAPITAL EXPENDITURES TOTAL $16,941 - - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $5,545 $2,069 $2,069
TRANSFERS/OTHER TOTAL - $5,545 $2,069 $2,069
4200 - SENIOR CITIZENS TOTAL $147,905 $110,020 $134,850 $185,890 EXPENSES TOTAL $147,905 $110,020 $134,850 $185,890
Fiscal Year 2025-2026 Budget
General Fund Department 4200 - Senior Citizens
87 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 Romeo and Juliet in San Francisco. • Held CVTC Graduations and various Selma Workshops/Presentations. 88 Objectives for Fiscal Year 2025-2026
• Secure the Selma Arts Council sponsorships of 4 major productions, as well as host a variety of fundraisers.
• 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 the 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
89 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $51,724 $50,658 $53,271 $17,841 500.120.000 - SALARIES-PART TIME $32,579 $29,678 $16,384 $2,863 500.130.000 - OVERTIME $2,995 $2,490 $1,869 $1,800
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $749 $1,251 $1,438 $1,400 500.150.000 - DEFERRED COMPENSATION $600 $600 $978 $378 500.170.000 - WORKERS COMPENSATION INSURANCE - $1,926 - - 510.210.000 - FICA $5,438 $5,080 $4,319 $1,284
510.215.000 - MEDICARE $1,272 $1,188 $1,010 $301
510.220.000 - HEALTH INSURANCE-EMPLOYER $12,095 $6,322 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $3,743 $8,762 $3,382 510.225.000 - LIFE INSURANCE $167 $185 $186 $48
510.230.000 - UNEMPLOYMENT INSURANCE $223 $209 $269 $52 510.236.000 - CELL PHONE STIPEND $320 $288 $310 $270
510.237.000 - CAR ALLOWANCE $150 - - -
520.310.000 - PERS-EMPLOYER $86,561 $5,700 $4,193 $1,421 PERSONNEL TOTAL $194,874 $109,317 $92,989 $31,040

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $9,036 $18,944 $20,000 $21,100
600.400.000 - PROFESSIONAL SERVICES $4,874 - - $1,500
600.600.000 - LEASE PAYMENTS - - $818 $860
610.920.000 - TRAVEL, CONFERENCE & MEETING - $1,524 $1,500 $1,500 630.200.000 - GAS & ELECTRIC - - $10,181 -
MAINTENANCE & OPERATIONS TOTAL $13,910 $20,468 $32,499 $24,960

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING - - $35,046 -
620.300.000 - INTERNAL CHARGE-INSURANCE $11,562 $9,086 $10,383 $3,607 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $202 $189 - - ALLOCATED COSTS TOTAL $11,764 $9,275 $45,429 $3,607

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT - $31,461 - $30,000
CAPITAL EXPENDITURES TOTAL - $31,461 - $30,000

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $10,793 $4,735 $4,735
TRANSFERS/OTHER TOTAL - $10,793 $4,735 $4,735
4300 - CULTURAL ARTS TOTAL $220,548 $181,314 $175,652 $94,342 EXPENSES TOTAL $220,548 $181,314 $175,652 $94,342
Fiscal Year 2025-2026 Budget
General Fund Department 4300 - Cultural Arts
90 Senior Center-Nutrition
Mission
To provide the daily lunch program to seniors 60 & older.

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
91 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $45,574 $45,276 $46,253 $47,178 500.120.000 - SALARIES-PART TIME - $6,357 $15,680 $16,170 500.130.000 - OVERTIME $448 $1,534 - $1,500
500.130.400 - OVERTIME-CALL BACK $234 $987 - $200
500.150.000 - DEFERRED COMPENSATION - - $315 $315
500.170.000 - WORKERS COMPENSATION INSURANCE - $1,605 - - 510.210.000 - FICA $2,873 $3,298 $3,822 $3,909
510.215.000 - MEDICARE $672 $771 $894 $915
510.220.000 - HEALTH INSURANCE-EMPLOYER $5,546 $3,468 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $1,064 $3,894 $4,618 510.225.000 - LIFE INSURANCE $162 $178 $178 $173
510.230.000 - UNEMPLOYMENT INSURANCE $117 $134 $309 $158 510.236.000 - CELL PHONE STIPEND $297 $270 $288 $405
510.237.000 - CAR ALLOWANCE $125 - - -
520.310.000 - PERS-EMPLOYER $76,531 $3,504 $3,617 $3,732 PERSONNEL TOTAL $132,579 $68,447 $75,250 $79,273

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $1,416 $730 $1,500 $7,000
600.401.900 - PEST CONTROL $151 $139 $151 -
610.915.000 - TRAINING & EDUCATION $8 $558 $600 -
630.100.000 - TELEPHONE $173 $238 $233 $213
630.200.000 - GAS & ELECTRIC $4,797 $454 $5,253 $3,616
630.300.000 - WATER $871 $803 $776 $817
630.400.000 - SEWER $289 $299 $370 $312
630.500.000 - ALARM $401 $526 $485 $427
656.895.000 - SENIOR MEALS $15,804 $43,347 $38,000 $40,000 MAINTENANCE & OPERATIONS TOTAL $23,911 $47,094 $47,368 $52,385

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $8,115 $9,235 $16,277 $23,582 620.300.000 - INTERNAL CHARGE-INSURANCE $7,384 $7,943 $9,015 $11,700 ALLOCATED COSTS TOTAL $15,499 $17,178 $25,292 $35,282

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $33,066 $4,191 $4,190
TRANSFERS/OTHER TOTAL - $33,066 $4,191 $4,190
4500 - SENIOR CENTER-NUTRITION TOTAL $171,988 $165,785 $152,101 $171,130 EXPENSES TOTAL $171,988 $165,785 $152,101 $171,130
Fiscal Year 2025-2026 Budget
General Fund Department 4500 - Senior Center-Nutrition
92 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
93 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $44,346 $50,788 $63,743 $65,704 500.120.000 - SALARIES-PART TIME $15,543 $9,051 $4,400 $4,538 500.130.000 - OVERTIME - $110 - $600
500.130.400 - OVERTIME-CALL BACK - $21 - $75
500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $62 - -
500.150.000 - DEFERRED COMPENSATION - $150 $1,125 $1,125 500.170.000 - WORKERS COMPENSATION INSURANCE - $2,675 - - 510.210.000 - FICA $3,675 $3,894 $4,123 $4,350
510.215.000 - MEDICARE $859 $911 $965 $1,018
510.220.000 - HEALTH INSURANCE-EMPLOYER $3,774 $4,220 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $381 $5,260 $7,037 510.225.000 - LIFE INSURANCE $107 $200 $247 $240
510.230.000 - UNEMPLOYMENT INSURANCE $149 $158 $333 $176 510.236.000 - CELL PHONE STIPEND $294 $347 $414 $609
510.237.000 - CAR ALLOWANCE $208 - - -
520.310.000 - PERS-EMPLOYER $60,408 $4,207 $4,887 $5,223 PERSONNEL TOTAL $129,362 $77,173 $85,497 $90,695

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $5,940 $572 $1,200 $1,200
600.400.000 - PROFESSIONAL SERVICES $5,208 - - -
600.600.000 - LEASE PAYMENTS - - $818 $860
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $165 $185 $350 - 610.920.000 - TRAVEL, CONFERENCE & MEETING $1,303 $2,860 $3,000 - 656.901.000 - ADULT SPORTS EXPENSE - $4,055 $5,000 $5,000 656.902.000 - YOUTH SPORTS EXPENSE $1,000 $11,974 $8,000 $9,000 656.902.001 - T-BALL PROGRAM - - - $4,000
MAINTENANCE & OPERATIONS TOTAL $13,616 $19,646 $18,368 $20,060

ALLOCATED COSTS
620.300.000 - INTERNAL CHARGE-INSURANCE $7,165 $14,339 $12,119 $12,755 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $78 $73 - -
620.600.000 - INTERNAL CHARGE-DATA PROCESSING $469 $448 - $4,336 ALLOCATED COSTS TOTAL $7,712 $14,860 $12,119 $17,091

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $10,017 $3,270 $3,269
TRANSFERS/OTHER TOTAL - $10,017 $3,270 $3,269
4700 - RECREATION-SPORTS TOTAL $150,690 $121,697 $119,254 $131,115 EXPENSES TOTAL $150,690 $121,697 $119,254 $131,115
Fiscal Year 2025-2026 Budget
General Fund Department 4700 - Recreation-Sports
94 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 wellbeing 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.
• Created the Capital Improvement Plan GIS Dashboard to provide transparent project information to the public.
95 • 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).
96 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $13,464 $49,618 $72,075 $81,889 500.150.000 - DEFERRED COMPENSATION $300 $300 $1,950 $1,950 510.210.000 - FICA $882 $2,956 $4,164 $4,665
510.215.000 - MEDICARE $206 $691 $1,032 $1,186
510.220.000 - HEALTH INSURANCE-EMPLOYER $900 $1,378 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $1,854 $4,674 $5,705 510.225.000 - LIFE INSURANCE $66 $121 $164 $164
510.230.000 - UNEMPLOYMENT INSURANCE $36 $122 $356 $205 510.236.000 - CELL PHONE STIPEND - $289 $495 $495
510.237.000 - CAR ALLOWANCE - $963 $1,651 $1,651
520.310.000 - PERS-EMPLOYER $22,885 $3,549 $5,599 $6,507 PERSONNEL TOTAL $38,740 $61,840 $92,160 $104,417

MAINTENANCE & OPERATIONS
600.120.000 - POSTAGE - $41 - -
600.200.000 - ADVERTISING $151 - $500 -
600.210.000 - PUBLICATIONS $759 - - -
600.250.000 - SUPPLIES - $258 $300 -
600.400.000 - PROFESSIONAL SERVICES $449,844 $464,732 $350,000 $280,000 600.600.000 - LEASE PAYMENTS - - $1,636 $860
610.920.000 - TRAVEL, CONFERENCE & MEETING - - - $834
MAINTENANCE & OPERATIONS TOTAL $450,753 $465,032 $352,436 $281,694

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $3,328 $2,773 $2,863 $2,082 620.300.000 - INTERNAL CHARGE-INSURANCE $4,281 $20,480 $13,895 $14,729 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $78 $73 - -
620.600.000 - INTERNAL CHARGE-DATA PROCESSING $4,223 $4,408 $3,773 $4,336 ALLOCATED COSTS TOTAL $11,911 $27,734 $20,531 $21,147

CAPITAL EXPENDITURES
700.100.347 - AB 74 STORM DRAIN PROJECT $5,340 $9,051 - - CAPITAL EXPENDITURES TOTAL $5,340 $9,051 - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $9,910 $1,257 $1,257
TRANSFERS/OTHER TOTAL - $9,910 $1,257 $1,257
5100 - ENGINEERING TOTAL $506,744 $573,567 $466,384 $408,515 EXPENSES TOTAL $506,744 $573,567 $466,384 $408,515
Fiscal Year 2025-2026 Budget
General Fund Department 5100 - Engineering
97 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 daily; 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 daily and ensures 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 required tree maintenance. This would be annual and bi-annual maintenance for health.
• Landscape & maintenance of all City islands & medians. Lighting, Landscape, and Maintenance District (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 are conducted to ensure 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 LLMDs.
• Continuing our regular maintenance parks routine.
• Start contracting work for ball field lights at Shafer Park. 98 City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $428,972 $482,026 $508,155 $565,944 500.120.000 - SALARIES-PART TIME $61 - - -
500.130.000 - OVERTIME $9,008 $12,332 $5,000 $15,000
500.130.400 - OVERTIME-CALL BACK $8,587 $7,276 $6,000 $7,000 500.130.600 - ON CALL $1,689 $990 $3,600 $4,500
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $6,523 $5,496 $6,000 $4,500 500.150.000 - DEFERRED COMPENSATION $7,813 $5,263 $7,050 $10,260 510.210.000 - FICA $28,525 $32,458 $29,485 $34,987
510.215.000 - MEDICARE $6,671 $7,591 $6,903 $8,183
510.220.000 - HEALTH INSURANCE-EMPLOYER $125,171 $65,166 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $28,267 $75,537 $83,371 510.225.000 - LIFE INSURANCE $2,412 $2,646 $2,204 $2,440 510.230.000 - UNEMPLOYMENT INSURANCE $1,501 $2,089 $2,381 $1,411 510.235.000 - UNIFORM ALLOWANCE $3,827 $3,420 $2,440 $3,040 510.236.000 - CELL PHONE STIPEND $3,360 $3,784 $3,096 $630 510.237.000 - CAR ALLOWANCE $208 - - -
520.310.000 - PERS-EMPLOYER $820,495 $45,862 $41,960 $44,918 PERSONNEL TOTAL $1,454,822 $704,665 $699,811 $786,184

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $35,788 $31,826 $33,000 $35,000
600.300.000 - UNIFORM EXPENSE $6,375 $11,870 $17,000 $17,000 600.305.000 - SMALL TOOLS $6,613 $41,646 $8,500 $8,500
600.360.000 - MAINTENANCE & REPAIRS $114 $24,916 - $20,000 600.370.000 - BUILDING REPAIRS - - $23,500 $25,000
600.400.000 - PROFESSIONAL SERVICES $52,162 $31,323 $30,000 $42,000 600.401.900 - PEST CONTROL $139 $139 $1,750 -
600.505.000 - RENTALS-EQUIPMENT $1,683 - $1,000 $2,500
600.600.000 - LEASE PAYMENTS - - $818 $860
600.720.000 - TAXES-ASSESSMENT CHARGE $1,135 $2 - -
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $755 $1,510 $850 $2,500 610.915.000 - TRAINING & EDUCATION $875 $1,338 $4,500 $4,000 610.920.000 - TRAVEL, CONFERENCE & MEETING - $2,371 $1,500 $2,500 630.200.000 - GAS & ELECTRIC $42,033 $77,746 $74,499 $57,809 630.300.000 - WATER $23,608 $22,736 $21,387 $22,947
630.400.000 - SEWER $1,227 $1,241 $1,534 $1,351
630.500.000 - ALARM $1,848 $2,422 $2,232 $1,968
MAINTENANCE & OPERATIONS TOTAL $174,355 $251,085 $222,070 $243,935

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $54,140 $80,009 $67,458 $80,645 620.200.000 - INTERNAL CHARGE-BUILDING $76,555 $60,619 $69,340 $88,008 620.300.000 - INTERNAL CHARGE-INSURANCE $93,630 $76,999 $101,111 $119,019 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $1,943 $1,815 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $18,768 $8,815 $10,217 $13,008 ALLOCATED COSTS TOTAL $245,036 $228,257 $248,126 $300,680

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT $63,860 $31,938 $35,000 -
CAPITAL EXPENDITURES TOTAL $63,860 $31,938 $35,000 -
Fiscal Year 2025-2026 Budget
General Fund Department 5300 - Public Works-Parks
99 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
General Fund Department 5300 - Public Works-Parks

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $74,064 $44,895 $44,890
TRANSFERS/OTHER TOTAL - $74,064 $44,895 $44,890
5300 - PUBLIC WORKS-PARKS TOTAL $1,938,072 $1,290,008 $1,249,903 $1,375,689 EXPENSES TOTAL $1,938,072 $1,290,008 $1,249,903 $1,375,689 100
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 rightof-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 cleaning out alleyways.
• Continuing with Vactor truck routine (Winter season). • Hire new staff to start more in-house projects.
101
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

MAINTENANCE & OPERATIONS
600.360.000 - MAINTENANCE & REPAIRS - $207 - -
600.400.000 - PROFESSIONAL SERVICES $79 $304 - -
MAINTENANCE & OPERATIONS TOTAL $79 $511 - -
5400 - PUBLIC WORKS-STREETS TOTAL $79 $511 - -
EXPENSES TOTAL $79 $511 - -
Fiscal Year 2025-2026 Budget
General Fund Department 5400 - Public Works-Streets
102
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

MAINTENANCE & OPERATIONS
600.440.000 - TRUSTEE FEES $990 $3,740 $990 -
610.901.000 - AGENCY FEES & CHARGES - - - $15,000
MAINTENANCE & OPERATIONS TOTAL $990 $3,740 $990 $15,000

CAPITAL EXPENDITURES
700.050.000 - LAND - - $1,493,290 -
CAPITAL EXPENDITURES TOTAL - - $1,493,290 -

DEBT SERVICE
750.300.007 - INTEREST 2015 REFI $88,747 $81,038 $73,091 $64,897 750.301.007 - PRINCIPAL 2015 REFI $249,496 $257,205 $265,153 $273,346 DEBT SERVICE TOTAL $338,243 $338,243 $338,244 $338,243
9900 - GENERAL-NON DEPARTMENT TOTAL $339,233 $341,983 $1,832,524 $353,243 EXPENSES TOTAL $339,233 $341,983 $1,832,524 $353,243
Fiscal Year 2025-2026 Budget
General Fund Department 9900 - General-Non Department
103
104
Special Revenue
Funds
105
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 $12,406 $20,478 $12,407 $12,500 0000 - NON-DEPARTMENTAL REVENUE TOTAL $12,406 $20,478 $12,407 $12,500 2500 - FIRE ADMINISTRATION
424.000.000 - GRANT REVENUE - $12,737 - -
482.010.000 - MISCELLANEOUS REVENUE $43,390 $32,722 $20,439 $30,000 2500 - FIRE ADMINISTRATION TOTAL $43,390 $45,459 $20,439 $30,000 5400 - PUBLIC WORKS-STREETS
453.450.000 - STREET SWEEPING FEES $65,040 $65,040 - -
5400 - PUBLIC WORKS-STREETS TOTAL $65,040 $65,040 - -
REVENUES TOTAL $120,836 $130,976 $32,846 $42,500

EXPENSES
2200 - POLICE FIELD OPERATIONS

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $4,633 - - -
MAINTENANCE & OPERATIONS TOTAL $4,633 - - -
2200 - POLICE FIELD OPERATIONS TOTAL $4,633 - - -
2500 - FIRE ADMINISTRATION

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $26,640 - - -
600.400.000 - PROFESSIONAL SERVICES - $18,018 $20,000
MAINTENANCE & OPERATIONS TOTAL $26,640 $18,018 $20,000

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT $38,489 $15,989 $160,000 $260,000 700.400.000 - LEASE PURCHASE DEBT PAYMENT $40,201 $41,490 $65,923 - CAPITAL EXPENDITURES TOTAL $78,690 $57,480 $225,923 $260,000

DEBT SERVICE
700.401.000 - INTEREST 2016 FIRE TRUCK LS $3,644 $2,354 - - DEBT SERVICE TOTAL $3,644 $2,354 - -
2500 - FIRE ADMINISTRATION TOTAL $108,974 $59,834 $243,941 $280,000 EXPENSES TOTAL $113,607 $59,834 $243,941 $280,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 111 - Equipment Replacement
106
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
2200 - POLICE FIELD OPERATIONS
460.000.000 - VEHICLE CODE FINES $6,408 $13,771 $9,000 $6,000 2200 - POLICE FIELD OPERATIONS TOTAL $6,408 $13,771 $9,000 $6,000 EXPENSES TOTAL $6,408 $13,771 $9,000 $6,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 201 - Traffic Safety
107
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
475.000.000 - REIMBURSEMENTS $141,415 - - -
490.220.000 - OPERATING TRANSFERS IN $78,443 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $219,858 - - -
REVENUES TOTAL $219,858 - - -

EXPENSES
1600 - FINANCE

PERSONNEL
500.110.000 - SALARIES-FULL TIME $51,837 $38,570 - $22,206 500.130.000 - OVERTIME $224 $3,253 - -
500.150.000 - DEFERRED COMPENSATION $88 $572 - $565
510.210.000 - FICA $2,918 $2,718 - $1,362
510.215.000 - MEDICARE $682 $636 - $322
510.220.000 - HEALTH INSURANCE-EMPLOYER $6,219 $4,245 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $1,346 - $1,000 510.225.000 - LIFE INSURANCE $88 $124 - $55
510.230.000 - UNEMPLOYMENT INSURANCE $120 $112 - $56
510.236.000 - CELL PHONE STIPEND $281 - - $36
510.237.000 - CAR ALLOWANCE - - - $251
520.310.000 - PERS-EMPLOYER $92,302 $3,187 - $1,766
PERSONNEL TOTAL $154,761 $54,761 $27,619

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $11,419 - $4,995
TRANSFERS/OTHER TOTAL - $11,419 - $4,995
1600 - FINANCE TOTAL $154,761 $66,180 - $32,614
EXPENSES TOTAL $154,761 $66,180 - $32,614
Fiscal Year 2025-2026 Budget
Special Revenue Fund 202 - Successor Agency Administration 108
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
2200 - POLICE FIELD OPERATIONS
423.000.000 - LOCAL PUBLIC SAFETY TAX $85,864 $81,879 $75,000 $80,000 2200 - POLICE FIELD OPERATIONS TOTAL $85,864 $81,879 $75,000 $80,000 REVENUES TOTAL $85,864 $81,879 $75,000 $80,000

EXPENSES
2200 - POLICE FIELD OPERATIONS

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $42,000 $70,000 $90,000 $90,000 TRANSFERS/OTHER TOTAL $42,000 $70,000 $90,000 $90,000
2200 - POLICE FIELD OPERATIONS TOTAL $42,000 $70,000 $90,000 $90,000 EXPENSES TOTAL $42,000 $70,000 $90,000 $90,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 204 - Local Public Safety Fund
109
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 $99,745 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $99,745 - - -
2200 - POLICE FIELD OPERATIONS
424.000.000 - GRANT REVENUE $80,000 $271,430 $145,000 $145,000 2200 - POLICE FIELD OPERATIONS TOTAL $80,000 $271,430 $145,000 $145,000 REVENUES TOTAL $179,745 $271,430 $145,000 $145,000

EXPENSES
2200 - POLICE FIELD OPERATIONS

PERSONNEL
500.110.000 - SALARIES-FULL TIME $105,891 - - -
500.116.000 - COURT STANDBY $1,267 - - -
500.117.000 - COURT APPEARANCE $426 - - -
500.130.000 - OVERTIME $9,409 - $2,000 -
500.130.002 - OVERTIME-SPECIAL EVENT $391 - $500 -
500.130.100 - OVERTIME-MINIMUM STAFFING $7,131 - $500 - 500.130.200 - OVERTIME-RANGE $841 - $300 -
500.130.300 - OVERTIME-TRAINING $2,237 - $300 -
500.130.400 - OVERTIME-CALL BACK $142 - $200 -
500.130.500 - OVERTIME-HOLD OVER $2,926 - - -
500.134.000 - HOLIDAY PAY $7,008 - - -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $3,451 - - - 510.210.000 - FICA $8,451 - - -
510.215.000 - MEDICARE $1,976 - - -
510.220.000 - HEALTH INSURANCE-EMPLOYER $25,389 - - -
510.225.000 - LIFE INSURANCE $228 - - -
510.230.000 - UNEMPLOYMENT INSURANCE $381 - - -
510.235.000 - UNIFORM ALLOWANCE $1,370 - - -
510.236.000 - CELL PHONE STIPEND $720 - - -
520.310.000 - PERS-EMPLOYER $126,624 - - -
PERSONNEL TOTAL $306,258 - $3,800 -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $12,140 $6,352 $6,351
TRANSFERS/OTHER TOTAL - $12,140 $6,352 $6,351
2200 - POLICE FIELD OPERATIONS TOTAL $306,258 $12,140 $10,152 $6,351 EXPENSES TOTAL $306,258 $12,140 $10,152 $6,351
Fiscal Year 2025-2026 Budget
Special Revenue Fund 209 - AB 1913 Grant-Fresno COPS
110
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 $37,044 $27,393 - -
490.220.000 - OPERATING TRANSFERS IN $530,509 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $567,553 $27,393 - 5400 - PUBLIC WORKS-STREETS
453.450.000 - STREET SWEEPING FEES $178,137 $174,816 $175,000 - 470.000.000 - INTEREST INCOME - - $37,044 -
475.000.000 - REIMBURSEMENTS $1,050 $316,000 - -
490.220.000 - OPERATING TRANSFERS IN $3,941,809 - $1,993,881 $1,850,000 5400 - PUBLIC WORKS-STREETS TOTAL $4,120,996 $490,816 $2,205,925 $1,850,000 REVENUES TOTAL $4,688,549 $518,209 $2,205,925 $1,850,000

EXPENSES
5400 - PUBLIC WORKS-STREETS

PERSONNEL
500.110.000 - SALARIES-FULL TIME $209,125 $365,788 $682,986 $680,182 500.130.600 - ON CALL $1,793 $2,481 $5,500 $11,000
500.130.000 - OVERTIME $6,111 $20,883 $10,000 $21,000
500.130.400 - OVERTIME-CALL BACK $4,014 $3,365 $6,000 $6,000 500.135.000 - SAL-S/L INCENT & VAC CASH OUT $9,706 $3,633 $4,000 $4,000 500.150.000 - DEFERRED COMPENSATION $4,213 $5,713 $15,950 $13,040 510.210.000 - FICA $13,659 $24,613 $39,932 $41,763
510.215.000 - MEDICARE $3,195 $5,757 $9,355 $9,767
510.220.000 - HEALTH INSURANCE-EMPLOYER $78,215 $52,960 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $37,687 $112,651 $148,305 510.225.000 - LIFE INSURANCE $1,048 $1,579 $2,867 $2,336 510.230.000 - UNEMPLOYMENT INSURANCE $706 $1,561 $3,226 $1,684 510.235.000 - UNIFORM ALLOWANCE $1,482 $2,165 $4,760 $2,960 510.236.000 - CELL PHONE STIPEND $1,380 $2,644 $1,944 $1,230 510.237.000 - CAR ALLOWANCE $208 - - -
520.310.000 - PERS-EMPLOYER $607,543 $34,059 $55,380 $58,417 PERSONNEL TOTAL $942,398 $564,887 $954,551 $1,001,684

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES $1,134 ($19) $1,500 $1,500 600.250.000 - SUPPLIES $98,976 $84,316 $80,000 $125,000 600.300.000 - UNIFORM EXPENSE $5,179 $12,737 $8,500 $9,500 600.305.000 - SMALL TOOLS $11,961 $4,823 $25,000 $40,000 630.100.000 - TELEPHONE $1,605 $1,767 $1,733 -
600.113.000 - PUBLICATIONS - - $500 $500
600.400.000 - PROFESSIONAL SERVICES $172,469 $88,137 $150,000 $100,000 600.401.900 - PEST CONTROL $230 $230 $1,500 -
630.500.000 - ALARM $951 $1,041 $959 -
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $100 $620 $2,000 $5,000 610.915.000 - TRAINING & EDUCATION $573 $1,338 $5,000 $15,000 610.920.000 - TRAVEL, CONFERENCE & MEETING - $1,168 $5,000 $7,500 600.360.000 - MAINTENANCE & REPAIRS $3,365 $96,564 $60,000 $75,000 600.370.000 - BUILDING REPAIRS - - $1,500 $5,000
600.505.000 - RENTALS-EQUIPMENT $5,820 $76,292 $75,000 $75,000 630.200.000 - GAS & ELECTRIC $347,572 $392,252 $381,421 - 630.300.000 - WATER $46,958 $40,784 $37,380 -
630.400.000 - SEWER $708 $1,171 $1,447 -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 210 - Streets-Construction & Maintenance 111
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
Special Revenue Fund 210 - Streets-Construction & Maintenance 600.600.000 - LEASE PAYMENTS - - $818 $860
MAINTENANCE & OPERATIONS TOTAL $697,600 $803,221 $839,258 $459,860

ALLOCATED COSTS
620.600.000 - INTERNAL CHARGE-DATA PROCESSING $16,892 $8,815 $6,654 $13,008 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $1,709 $1,597 - - 620.300.000 - INTERNAL CHARGE-INSURANCE $61,453 $80,775 $138,968 $141,632 620.200.000 - INTERNAL CHARGE-BUILDING $64,278 $49,722 $59,412 $88,008 620.100.000 - INTERNAL CHARGE-FLEET $69,609 $80,009 $67,458 $112,902 ALLOCATED COSTS TOTAL $213,941 $220,918 $272,492 $355,550

CAPITAL EXPENDITURES
700.100.009 - BARBARA ST RECONSTRUCTION $318,443 - - -
700.100.304 - NEBRASKA/THOMPSON SEWER MAIN - $743,810 - - 700.100.349 - ATP CYCLE 6 - $1,733 - -
700.100.351 - AB74 PH 2 VALLEY VIEW STORM DR - $237,749 - - 700.100.000 - IMPROVEMENTS $514,258 $58,176 $160,000 -
700.402.000 - VEHICLE LEASE PAYMENTS - - $48,108 -
700.200.000 - EQUIPMENT $54,871 $6,020 $13,000 -
CAPITAL EXPENDITURES TOTAL $887,573 $1,047,488 $221,108 -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $63,720 $33,782 $33,778
TRANSFERS/OTHER TOTAL - $63,720 $33,782 $33,778
5400 - PUBLIC WORKS-STREETS TOTAL $2,741,512 $2,700,234 $2,321,191 $1,850,872 EXPENSES TOTAL $2,741,512 $2,700,234 $2,321,191 $1,850,872 112
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 $21,351 $41,227 $21,351 $21,500 490.220.000 - OPERATING TRANSFERS IN $73,057 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $94,408 $41,227 $21,351 $21,500 5400 - PUBLIC WORKS-STREETS
420.000.000 - STATE GAS TAX-2105 $140,699 $108,411 $156,691 $156,099 420.010.000 - STATE GAS TAX-2106 $78,398 $90,119 $82,925 $83,242 420.020.000 - STATE GAS TAX-2107 $191,750 $219,901 $188,207 $212,989 420.030.000 - STATE GAS TAX-2107.5 $5,000 $5,000 $4,830 $5,000 420.040.000 - STATE GAS TAX-2103 $201,446 $242,685 $236,621 $228,687 5400 - PUBLIC WORKS-STREETS TOTAL $617,294 $666,116 $669,274 $686,017 REVENUES TOTAL $711,702 $707,343 $690,625 $707,517

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.000 - IMPROVEMENTS - - $1,640,000 -
CAPITAL EXPENDITURES TOTAL - - $1,640,000 -
5200 - CAPITAL PROJECTS TOTAL - - $1,640,000 -
5400 - PUBLIC WORKS-STREETS

PERSONNEL
520.310.000 - PERS-EMPLOYER $81,015 - - -
PERSONNEL TOTAL $81,015 - - -

CAPITAL EXPENDITURES
700.100.009 - BARBARA ST RECONSTRUCTION - $261,177 - -
700.100.010 - E&F ST RECONSTRUCTION PROJECT - $80,616 - - CAPITAL EXPENDITURES TOTAL - $341,793 - -

TRANSFERS/OTHER
700.675.000 - OPERATING TRANSFERS OUT - - - $600,000
791.000.000 - TRANSFERS OUT $486,808 $4,652 $604,653 $4,652 TRANSFERS/OTHER TOTAL $486,808 $4,652 $604,653 $604,652 5400 - PUBLIC WORKS-STREETS TOTAL $567,823 $346,445 $604,653 $604,652 EXPENSES TOTAL $567,823 $346,445 $2,244,653 $604,652
Fiscal Year 2025-2026 Budget
Special Revenue Fund 211 - Gas Tax
113
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 - $6,502 $26,673 $26,700
0000 - NON-DEPARTMENTAL REVENUE TOTAL - $6,502 $26,673 $26,700 5400 - PUBLIC WORKS-STREETS
419.000.000 - SB 1 ROAD MAINT. & REHAB. ACCOUNT (RMRA) $551,622 $637,848 $632,566 $623,985 470.000.000 - INTEREST INCOME $26,673 - - -
5400 - PUBLIC WORKS-STREETS TOTAL $578,295 $637,848 $632,566 $623,985 REVENUES TOTAL $578,295 $644,350 $659,239 $650,685

EXPENSES
5100 - ENGINEERING

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $110,887 - - -
MAINTENANCE & OPERATIONS TOTAL $110,887 - - -

CAPITAL EXPENDITURES
700.100.303 - ALPHABET STREETS PROJECT - $1,985,021 - - CAPITAL EXPENDITURES TOTAL - $1,985,021 - -
5100 - ENGINEERING TOTAL $110,887 $1,985,021 - -
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.000 - IMPROVEMENTS - - $108,000 -
CAPITAL EXPENDITURES TOTAL - - $108,000 -
5200 - CAPITAL PROJECTS TOTAL - - $108,000 -
5400 - PUBLIC WORKS-STREETS

CAPITAL EXPENDITURES
700.100.666 - DITCH STREET OVERLAY - - - $411,000
700.100.667 - DOCKERY AVE CAPE SEAL - - - $27,000
700.100.670 - SECOND STREET RECONSTRUCTION - - - $685,350 700.100.675 - NEBRASKA AVE CONSTRUCTION - - - $65,000
CAPITAL EXPENDITURES TOTAL - - - $1,188,350

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $600,000 - - -
TRANSFERS/OTHER TOTAL $600,000 - - -
5400 - PUBLIC WORKS-STREETS TOTAL $600,000 - - $1,188,350 EXPENSES TOTAL $710,887 $1,985,021 $108,000 $1,188,350
Fiscal Year 2025-2026 Budget
Special Revenue Fund 212 - Road Maintenance & Rehab. SB1 114
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 - - $9,751 -
0000 - NON-DEPARTMENTAL REVENUE TOTAL - - $9,751 -
5400 - PUBLIC WORKS-STREETS
422.010.000 - LTF ART 8 STREETS & ROADS - - $841,325 -
470.000.000 - INTEREST INCOME $9,751 - - -
5400 - PUBLIC WORKS-STREETS TOTAL $9,751 - $841,325 -
REVENUES TOTAL $9,751 - $851,076 -

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.659 - PARKS ST CAPE SEAL PROJECT - $15,278 $350,000 - 700.100.000 - IMPROVEMENTS - - $68,000 -
CAPITAL EXPENDITURES TOTAL - $15,278 $418,000 -
5200 - CAPITAL PROJECTS TOTAL - $15,278 $418,000 -
5400 - PUBLIC WORKS-STREETS

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $1,673,511 - $675,000 -
TRANSFERS/OTHER TOTAL $1,673,511 - $675,000 -
5400 - PUBLIC WORKS-STREETS TOTAL $1,673,511 - $675,000 - EXPENSES TOTAL $1,673,511 $15,278 $1,093,000 -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 213 - LTF
115
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 $19,304 $40,868 $19,304 $19,400 0000 - NON-DEPARTMENTAL REVENUE TOTAL $19,304 $40,868 $19,304 $19,400 5400 - PUBLIC WORKS-STREETS
421.000.000 - MEASURE C STREET MAINTENANCE $394,173 $387,927 $390,000 $400,000 421.010.000 - MEASURE C ADA COMPLIANCE $13,107 $12,901 - - 421.020.000 - MEASURE C FLEXIBLE FUNDING $487,608 $375,201 - - 421.030.000 - PEDESTRIAN TRAILS RURAL - $83,344 - -
421.040.000 - BICYCLE FACILITIES - $20,750 - -
470.000.000 - INTEREST INCOME - - $19,304 -
5400 - PUBLIC WORKS-STREETS TOTAL $894,888 $880,124 $409,304 $400,000 REVENUES TOTAL $914,192 $920,992 $428,608 $419,400

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.000 - IMPROVEMENTS - - $230,000 -
CAPITAL EXPENDITURES TOTAL - - $230,000 -
5200 - CAPITAL PROJECTS TOTAL - - $230,000 -
5400 - PUBLIC WORKS-STREETS

MAINTENANCE & OPERATIONS
600.200.701 - STORM DRAIN-MTVIEW-36 REPAIRS - $43,019 - - MAINTENANCE & OPERATIONS TOTAL - $43,019 - -

CAPITAL EXPENDITURES
700.100.668 - HUNSTMAN STREET RECONSTRUCTION - - - $425,600 700.100.669 - NEBRASKA AVE OVERLAY - - - $392,200
700.100.677 - THOMPSON AVE RECONSTRUCTION SOUTH - - - $70,000 700.100.680 - STORM DRAIN MAINTENANCE PROJECT - - - $100,000 700.200.000 - EQUIPMENT - - $65,115 $50,000
CAPITAL EXPENDITURES TOTAL - - $65,115 $1,037,800

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $1,181,490 $509,130 - -
TRANSFERS/OTHER TOTAL $1,181,490 $509,130 - -
5400 - PUBLIC WORKS-STREETS TOTAL $1,181,490 $552,149 $65,115 $1,037,800 EXPENSES TOTAL $1,181,490 $552,149 $295,115 $1,037,800
Fiscal Year 2025-2026 Budget
Special Revenue Fund 214 - Measure C
116
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 $16,750 $36,682 - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $16,750 $36,682 - - REVENUES TOTAL $404,909 $381,732 - -

EXPENSES
9900 - GENERAL-NON DEPARTMENTAL

MAINTENANCE & OPERATIONS
600.401.500 - REIMBURSEMENT AGREEMENTS $69,450 - - -
MAINTENANCE & OPERATIONS TOTAL $69,450 - - -
9900 - GENERAL-NON DEPARTMENTAL TOTAL $69,450 - - -
EXPENSES TOTAL $69,450 - - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 217 - CID Groundwater Surcharge
117
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
406.000.000 - CFD VINEYARD EST. REVENUE $67,694 $76,344 - $70,000 0000 - NON-DEPARTMENTAL REVENUE TOTAL $67,694 $76,344 - $70,000 REVENUES TOTAL $67,694 $76,344 - $70,000

EXPENSES
2150 - DISPATCH

PERSONNEL
500.110.000 - SALARIES-FULL TIME - - - $28,149
500.134.000 - HOLIDAY PAY - - - $1,457
510.210.000 - FICA - - - $1,836
510.215.000 - MEDICARE - - - $430
510.222.000 - HEALTH BENEFITS EXPENSE - - - $3,954
510.225.000 - LIFE INSURANCE - - - $133
510.230.000 - UNEMPLOYMENT INSURANCE - - - $75
510.235.000 - UNIFORM ALLOWANCE - - - $398
520.310.000 - PERS-EMPLOYER - - - $2,357
PERSONNEL TOTAL - - - $38,789
2150 - DISPATCH TOTAL - - - $38,789
2525 - FIRE OPERATIONS

PERSONNEL
500.110.000 - SALARIES-FULL TIME - - - $30,818
500.110.200 - FLSA - - - $3,374
500.134.000 - HOLIDAY PAY - - - $4,153
500.150.000 - DEFERRED COMPENSATION - - - $300
510.210.000 - FICA - - - $2,330
510.215.000 - MEDICARE - - - $545
510.222.000 - HEALTH BENEFITS EXPENSE - - - $1,209
510.225.000 - LIFE INSURANCE - - - $86
510.230.000 - UNEMPLOYMENT INSURANCE - - - $94
510.235.000 - UNIFORM ALLOWANCE - - - $250
520.310.000 - PERS-EMPLOYER - - - $5,256
PERSONNEL TOTAL - - - $48,415
2525 - FIRE OPERATIONS TOTAL - - - $48,415
EXPENSES TOTAL - - - $87,204
Fiscal Year 2025-2026 Budget
Special Revenue Fund 218 - CFD 2006-1 Vineyard Estates
118
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 $80,854 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $80,854 - - -
5300 - PUBLIC WORKS-PARKS
453.200.401 - LANDSCAPE MNTC-6645 NELSON E. $37,796 $37,796 - $31,317 453.200.402 - LANDSCAPE MNTC-6646 NELSON W. $52,666 $52,666 - $34,777 453.200.403 - LANDSCAPE MNTC-6647 DINUBA $18,870 $18,870 - $20,214 453.200.404 - LANDSCAPE MNTC-6648 MCCALL $25,743 $25,743 - $23,102 453.200.405 - LANDSCAPE MNTC-6639 SUNCREST $11,417 $11,417 - $12,082 453.200.406 - LANDSCAPE MNTC-6641 BLOSSOM $6,731 $6,731 - $5,129 453.200.407 - LANDSCAPE MNTC-6649 SUNDANCE $10,138 $10,138 - $11,761 453.200.408 - LANDSCAPE MNTC-6642 ROSEWOOD $30,945 $31,003 - $32,721 453.200.409 - LANDSCAPE MNTC-6637 VINEYARD 9 $443 $834 - $10,682 453.200.411 - LANDSCAPE MNTC-6654 ROYAL COUNTY $11,127 $11,217 - $9,889 5300 - PUBLIC WORKS-PARKS TOTAL $205,875 $206,415 - $191,674 REVENUES TOTAL $286,729 $206,415 - $191,674

EXPENSES
5100 - ENGINEERING

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - $18,096 - $20,000 MAINTENANCE & OPERATIONS TOTAL - $18,096 - $20,000
5100 - ENGINEERING TOTAL - $18,096 - $20,000
5300 - PUBLIC WORKS-PARKS

PERSONNEL
500.110.000 - SALARIES-FULL TIME $33,716 - - -
500.130.000 - OVERTIME $41 - - -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $8,667 - - - 510.210.000 - FICA $2,747 - - -
510.215.000 - MEDICARE $642 - - -
510.220.000 - HEALTH INSURANCE-EMPLOYER $15,486 - - -
510.225.000 - LIFE INSURANCE $221 - - -
510.230.000 - UNEMPLOYMENT INSURANCE $112 - - -
510.235.000 - UNIFORM ALLOWANCE $476 - - -
510.236.000 - CELL PHONE STIPEND $270 - - -
520.310.000 - PERS-EMPLOYER $94,571 - - -
PERSONNEL TOTAL $156,949 - - -

MAINTENANCE & OPERATIONS
600.200.000 - ADVERTISING - $797 - $500
600.200.401 - LLMD 1-ADV-6645 $30 - - $110
600.200.402 - LLMD 2-ADV-6646 $30 - - $123
600.200.403 - LLMD 3-ADV-6647 $30 - - $58
600.200.404 - LLMD 4-ADV-6648 $30 - - $61
600.200.405 - LLMD 5-ADV-6639 $30 - - $25
600.200.406 - LLMD 6-ADV-6641 $30 - - $18
600.200.407 - LLMD 7-ADV-6649 $30 - - $50
600.200.408 - LLMD 8-ADV-6642 $30 - - $73
600.200.409 - LLMD 9-ADV-6637 $30 - - $45
600.200.411 - LLMD 11-ADV 6654 $30 - - $17
600.250.000 - SUPPLIES $3,679 $1,063 $1 -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 220 - Lighting & Landscape Assessment 119
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
Special Revenue Fund 220 - Lighting & Landscape Assessment 600.250.401 - LLMD 1-SUPPLY-6645 $34 $1,431 - $947
600.250.402 - LLMD 2-SUPPLY-6646 - $787 - $930
600.250.403 - LLMD 3-SUPPLY-6647 $27 $278 - $221
600.250.404 - LLMD 4-SUPPLY-6648 - $201 - $354
600.250.405 - LLMD 5-SUPPLY-6639 - $373 - $203
600.250.406 - LLMD 6-SUPPLY-6641 $256 $198 - $120
600.250.407 - LLMD 7-SUPPLY-6649 - - - $118
600.250.408 - LLMD 8-SUPPLY-6642 - $376 - $932
600.250.409 - LLMD 9-SUPPLY-6637 - - - $38
600.250.411 - LLMD 11-SUPPLY-6654 - $440 - $270
600.305.000 - SMALL TOOLS $86 $108 - $500
600.400.000 - PROFESSIONAL SERVICES $13,203 $456 - -
600.400.401 - LLMD 1-PRO SVC-6645 $180 $200 - $300
600.400.402 - LLMD 2-PRO SVC-6646 $450 $500 - $825
600.400.403 - LLMD 3-PRO SVC-6647 $225 $250 - $375
600.400.404 - LLMD 4-PRO SVC-6648 $225 $250 - $375
600.400.405 - LLMD 5-PRO SVC-6639 $135 $150 - $225
600.400.406 - LLMD 6-PRO SVC-6641 $45 $50 - $75
600.400.407 - LLMD 7-PRO SVC-6649 $90 $241 - $75
600.400.408 - LLMD 8-PRO SVC-6642 - $200 - $150
600.400.409 - LLMD 9-PRO SVC-6637 - - - $300
600.400.411 - LLMD 11 - PRO SVC - 6654 - - - $150
600.720.401 - TAX ASMT NELSON - $57 - $60
600.720.402 - TAX ASMT NELSON W - $68 - $68
600.720.403 - TAX ASMT DINUBA - $32 - $31
600.720.404 - TAX ASMT MCCALL - $34 - $34
600.720.405 - TAX ASMT SUNCREST - $14 - $14
600.720.406 - TAX ASMT BLOSSOM - $10 - $10
600.720.407 - TAX ASMT - $28 - $27
600.720.408 - TAX ASMT ROSEWOOD - $41 - $41
600.720.411 - TAX ASMT ROYAL - $9 - $9
630.200.000 - GAS & ELECTRIC $31 - - -
630.200.401 - LLMD 1-GAS & ELECTRIC-6645 $9 $79 - $11,353 630.200.402 - LLMD 2-GAS & ELECTRIC-6646 $74 $159 - $12,635 630.200.403 - LLMD 3-GAS & ELECTRIC-6647 $9 $79 - $6,776 630.200.404 - LLMD 4-GAS & ELECTRIC-6648 $14 $62 - $7,185 630.200.405 - LLMD 5-GAS & ELECTRIC-6639 $3 $26 - $3,822 630.200.406 - LLMD 6-GAS & ELECTRIC-6641 $3 $26 - $2,415 630.200.407 - LLMD 7-GAS & ELECTRIC-6649 $3 $27 - $5,229 630.200.408 - LLMD 8-GAS & ELECTRIC-6642 ($19) $1,998 - $6,773 630.200.409 - LLMD 9-GAS & ELECTRIC-6637 - - - $8,512
630.200.411 - LLMD 11-GAS & ELECTRIC-6654 $21 $71 - $3,130 630.300.000 - WATER - $8,035 $9,931 -
630.300.401 - LLMD 1-WATER-6645 $12,069 $9,331 - $12,100 630.300.402 - LLMD 2-WATER-6646 $25,997 $15,072 - $19,500 630.300.403 - LLMD 3-WATER-6647 $5,981 $5,733 - $7,750
630.300.404 - LLMD 4-WATER-6648 $12,337 $8,847 - $12,150 630.300.405 - LLMD 5-WATER-6639 $6,166 $4,820 - $6,420
630.300.406 - LLMD 6-WATER-6641 $2,162 $2,031 - $1,850
630.300.407 - LLMD 7-WATER-6649 $3,472 $3,098 - $3,680
630.300.408 - LLMD 8-WATER-6642 $21,499 $12,229 - $20,810 630.300.409 - LLMD 9-WATER-6637 - - - $900
630.300.411 - LLMD 11-WATER-6654 $4,472 $3,839 - $4,775 120
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
Special Revenue Fund 220 - Lighting & Landscape Assessment MAINTENANCE & OPERATIONS TOTAL $113,236 $84,205 $9,932 $166,622

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT - - - $5,500
700.200.411 - EQUIPMENT - $100 - -
CAPITAL EXPENDITURES TOTAL - $100 - $5,500

TRANSFERS/OTHER
700.675.000 - OPERATING TRANSFERS OUT - - - $91,000
791.000.000 - TRANSFERS OUT - $8,440 $5,149 $5,148
TRANSFERS/OTHER TOTAL - $8,440 $5,149 $96,148
5300 - PUBLIC WORKS-PARKS TOTAL $270,185 $92,745 $15,081 $268,270 EXPENSES TOTAL $270,185 $110,841 $15,081 $288,270
121
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5400 - PUBLIC WORKS-STREETS
421.010.000 - MEASURE C ADA COMPLIANCE - - $13,000 $13,000 5400 - PUBLIC WORKS-STREETS TOTAL - - $13,000 $13,000
REVENUES TOTAL - - $13,000 $13,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 221 - Measure C ADA
122
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5400 - PUBLIC WORKS-STREETS
421.020.000 - MEASURE C FLEXIBLE FUNDING - - $485,000 $490,000 5400 - PUBLIC WORKS-STREETS TOTAL - - $485,000 $490,000 REVENUES TOTAL - - $485,000 $490,000

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.000 - IMPROVEMENTS - - $50,000 -
CAPITAL EXPENDITURES TOTAL - - $50,000 -
5200 - CAPITAL PROJECTS TOTAL - - $50,000 -
5400 - PUBLIC WORKS-STREETS

CAPITAL EXPENDITURES
700.100.662 - ATP CID CANAL PIPING & BIKE TRAIL - - - $350,000 CAPITAL EXPENDITURES TOTAL - - - $350,000

TRANSFERS/OTHER
700.675.000 - OPERATING TRANSFERS OUT - - $625,000
791.000.000 - TRANSFERS OUT - - $718,881 -
TRANSFERS/OTHER TOTAL - - $718,881 $625,000
5400 - PUBLIC WORKS-STREETS TOTAL - - $718,881 $975,000 EXPENSES TOTAL - - $768,881 $975,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 222 - Measure C Flex
123
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 - $92,152 $76,296 $80,000 0000 - NON-DEPARTMENTAL REVENUE TOTAL - $92,152 $76,296 $80,000 5400 - PUBLIC WORKS-STREETS
470.000.000 - INTEREST INCOME $76,295 - - -
5400 - PUBLIC WORKS-STREETS TOTAL $76,295 - - -
REVENUES TOTAL $76,295 $92,152 $76,296 $80,000

EXPENSES
0000 - NON-DEPARTMENTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $1,369,650 $879,879 - -
TRANSFERS/OTHER TOTAL $1,369,650 $879,879 - -
0000 - NON-DEPARTMENTAL TOTAL $1,369,650 $879,879 - -
5200 - CAPITAL PROJECTS

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $5,198 - - -
MAINTENANCE & OPERATIONS TOTAL $5,198 - - -

CAPITAL EXPENDITURES
600.400.657 - CLARKSON LIFT STATION $32,807 - - -
700.100.000 - IMPROVEMENTS - $11,514 - -
700.100.017 - SALAZAR CENTER BLDG REPAIRS - $99,655 - - 700.100.305 - NW SEWER TRUNK UPRR CROSSING $26,879 $128,062 - - 700.100.306 - AMBERWOOD SEWER TRUNK UP RR CR $19,368 $165,225 - - 700.100.657 - CLARKSON LIFT STATION $72,060 $104,492 - $2,056,451 CAPITAL EXPENDITURES TOTAL $151,114 $508,948 - $2,056,451 5200 - CAPITAL PROJECTS TOTAL $156,312 $508,948 - $2,056,451 5300 - PUBLIC WORKS-PARKS

CAPITAL EXPENDITURES
700.100.307 - BRENTLINGER PARK FENCE - $5,133 - -
CAPITAL EXPENDITURES TOTAL - $5,133 - -
5300 - PUBLIC WORKS-PARKS TOTAL - $5,133 - -
EXPENSES TOTAL $1,525,962 $1,393,960 - $2,056,451
Fiscal Year 2025-2026 Budget
Special Revenue Fund 229 - American Rescue Plan Act (ARPA) 124
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 - $23,974 - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL - $23,974 - -
5100 - ENGINEERING
424.000.000 - GRANT REVENUE - - $230,000 -
424.000.653 - CDBG 20651 DOWNTOWN SIDEWALK - $589,093 - - 5100 - ENGINEERING TOTAL - $589,093 $230,000 -
5200 - CAPITAL PROJECTS
424.000.000 - GRANT REVENUE $21,299 - - -
424.000.636 - CDBG 23561 SIDEWALK CONN PH2 - $43,432 - - 424.000.649 - CDBG $176,587 - - -
424.000.654 - CDBG 23651 PH2 - - - $250,000
5200 - CAPITAL PROJECTS TOTAL $197,886 $43,432 - $250,000 4500 - SENIOR CENTER-NUTRITION
424.000.800 - CDBG-CV 19652 $33,151 - - -
4500 - SENIOR CENTER-NUTRITION TOTAL $33,151 - - -
REVENUES TOTAL $231,037 $656,499 $230,000 $250,000

EXPENSES
4500 - SENIOR CENTER-NUTRITION

MAINTENANCE & OPERATIONS
600.250.800 - CDBG-CV 19652 SUPPLIES $57,124 - - -
MAINTENANCE & OPERATIONS TOTAL $57,124 - - -
4500 - SENIOR CENTER-NUTRITION TOTAL $57,124 - - -
5100 - ENGINEERING

MAINTENANCE & OPERATIONS
600.100.653 - CDBG 20651-DOWNTOWN SIDEWALK $21,299 - - - MAINTENANCE & OPERATIONS TOTAL $21,299 - - -

CAPITAL EXPENDITURES
700.100.653 - CDBG 20651 DOWNTOWN SIDEWALK - $684,679 - - CAPITAL EXPENDITURES TOTAL - $684,679 - -
5100 - ENGINEERING TOTAL $21,299 $684,679 - -
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.000 - IMPROVEMENTS - - $230,000 -
700.100.636 - CDBG 23561 SIDEWALK CONN PH2 - $43,432 - - 700.100.649 - CDBG 19651 INFILL SIDEWALKS $361,660 - - - 700.100.665 - CDBG 24651 SIDEWALK CONNECTIVITY - - - $232,796 CAPITAL EXPENDITURES TOTAL $361,660 $43,432 $230,000 $232,796 5200 - CAPITAL PROJECTS TOTAL $361,660 $43,432 $230,000 $232,796 EXPENSES TOTAL $440,084 $728,112 $230,000 $232,796
Fiscal Year 2025-2026 Budget
Special Revenue Fund 230 - CDBG
125
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
1600 - FINANCE
424.000.000 - GRANT REVENUE $3,835 - - -
424.000.101 - TIRE AMNESTY - $1,701 - -
1600 - FINANCE TOTAL $3,835 $1,701 - -
REVENUES TOTAL $3,835 $1,701 - -

EXPENSES
1600 - FINANCE

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $13,160 $1,000 - -
MAINTENANCE & OPERATIONS TOTAL $13,160 $1,000 - -
1600 - FINANCE TOTAL $13,160 $1,000 - -
EXPENSES TOTAL $13,160 $1,000 - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 232 - Recycling Grant
126
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
2500 - FIRE ADMINISTRATION
424.000.000 - GRANT REVENUE - $80,057 - -
2500 - FIRE ADMINISTRATION TOTAL - $80,057 - -
REVENUES TOTAL - $80,057 - -

EXPENSES
2500 - FIRE ADMINISTRATION

MAINTENANCE & OPERATIONS
600.370.000 - BUILDING REPAIRS - $1,675 - -
600.400.000 - PROFESSIONAL SERVICES - $2,195 - -
MAINTENANCE & OPERATIONS TOTAL - $3,870 - -

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT - $85,082 $89,706 -
CAPITAL EXPENDITURES TOTAL - $85,082 $89,706 -
2500 - FIRE ADMINISTRATION TOTAL - $88,952 $89,706 -
EXPENSES TOTAL - $88,952 $89,706 -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 239 - FEMA Fire Grant
127
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
2200 - POLICE FIELD OPERATIONS
424.000.000 - GRANT REVENUE $28,000 - - -
2200 - POLICE FIELD OPERATIONS TOTAL $28,000 - - -
REVENUES TOTAL $28,000 - - -

EXPENSES
2200 - POLICE FIELD OPERATIONS

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - $6,320 - -
MAINTENANCE & OPERATIONS TOTAL - $6,320 - -
2200 - POLICE FIELD OPERATIONS TOTAL - $6,320 - -
2300 - POLICE ADMINISTRATION

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - - - $20,000
MAINTENANCE & OPERATIONS TOTAL - - - $20,000
2300 - POLICE ADMINISTRATION TOTAL - - - $20,000
EXPENSES TOTAL - $6,320 - $20,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 246 - PD Wellness & Mental Health Grant 128
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5400 - PUBLIC WORKS-STREETS
424.000.000 - GRANT REVENUE - $14,234 - -
5400 - PUBLIC WORKS-STREETS TOTAL - $14,234 - -
REVENUES TOTAL - $14,234 - -

EXPENSES
5400 - PUBLIC WORKS-STREETS

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $13,955 - -
TRANSFERS/OTHER TOTAL - $13,955 - -
5400 - PUBLIC WORKS-STREETS TOTAL - $13,955 - -
EXPENSES TOTAL - $13,955 - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 249 - FEMA 4686 DR-CA Grant
129
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
2200 - POLICE FIELD OPERATIONS
424.000.000 - GRANT REVENUE $59,297 $2,971 - -
2200 - POLICE FIELD OPERATIONS TOTAL $59,297 $2,971 - - REVENUES TOTAL $59,297 $2,971 - -

EXPENSES
2200 - POLICE FIELD OPERATIONS

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $6,983 - - -
MAINTENANCE & OPERATIONS TOTAL $6,983 - - -

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT $57,659 - - -
CAPITAL EXPENDITURES TOTAL $57,659 - - -
2200 - POLICE FIELD OPERATIONS TOTAL $64,643 - - -
EXPENSES TOTAL $64,643 - - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 252 - Brynes DOJ Grant
130
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
3100 - PLANNING
454.280.000 - ABANDONED HOME REGISTRATION $1,200 $200 - - 3100 - PLANNING TOTAL $1,200 $200 - -
3200 - BUILDING INSPECTION
475.000.000 - REIMBURSEMENTS $14,039 ($800) - -
3200 - BUILDING INSPECTION TOTAL $14,039 ($800) - -
REVENUES TOTAL $15,239 ($600) - -

EXPENSES
3200 - BUILDING INSPECTION

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $11,863 - - -
MAINTENANCE & OPERATIONS TOTAL $11,863 - - -
3200 - BUILDING INSPECTION TOTAL $11,863 - - -
EXPENSES TOTAL $11,863 - - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 260 - Foreclosed Homes Project
131
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 $115,107 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $115,107 - - -
2100 - POLICE SUPPORT
475.300.000 - ACT PROGRAM REIMBURSEMENT - - - $215,000
2100 - POLICE SUPPORT TOTAL - - - $215,000
2200 - POLICE FIELD OPERATIONS
475.300.000 - ACT PROGRAM REIMBURSEMENT $190,414 $256,149 $200,000 - 2200 - POLICE FIELD OPERATIONS TOTAL $190,414 $256,149 $200,000 - REVENUES TOTAL $305,521 $256,149 $200,000 $215,000

EXPENSES
2100 - POLICE SUPPORT

PERSONNEL
500.110.000 - SALARIES-FULL TIME $91,385 $93,251 $89,388 $102,704 500.116.000 - COURT STANDBY $128 - - $1
500.130.000 - OVERTIME $5,931 $14,726 $26,000 $15,000
500.130.002 - OVERTIME-SPECIAL EVENT - $1,308 - -
500.130.003 - GRANT HOURS $1,598 - - -
500.130.400 - OVERTIME-CALL BACK - $941 - -
500.130.500 - OVERTIME-HOLD OVER $20,915 $7,935 - ($1)
500.134.000 - HOLIDAY PAY $3,286 $1,757 $5,169 $14,579
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $1,984 - - - 500.150.000 - DEFERRED COMPENSATION - $500 $1,200 $1,200 510.210.000 - FICA $7,519 $7,395 $5,789 $6,243
510.215.000 - MEDICARE $1,759 $1,729 $1,354 $1,460
510.220.000 - HEALTH INSURANCE-EMPLOYER $25,389 $12,815 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $7,477 $14,603 $18,786 510.225.000 - LIFE INSURANCE $228 $252 $206 $206
510.230.000 - UNEMPLOYMENT INSURANCE $245 $281 $467 $252 510.235.000 - UNIFORM ALLOWANCE $1,000 $1,250 $1,200 $1,200 510.236.000 - CELL PHONE STIPEND $720 $1,050 $720 $720
520.310.000 - PERS-EMPLOYER $141,713 $15,083 $12,847 $14,086 PERSONNEL TOTAL $303,800 $167,749 $158,943 $176,436

MAINTENANCE & OPERATIONS
600.257.000 - GASOLINE & DIESEL $6,303 $5,786 $10,000 $10,000 600.305.000 - SMALL TOOLS - - $10,000 $10,000
600.350.000 - RADIOS, COMMUNICATION, ETC. $876 $49,703 $2,600 $2,600 610.915.000 - TRAINING & EDUCATION $673 - - -
630.100.000 - TELEPHONE $557 $452 $438 $500
MAINTENANCE & OPERATIONS TOTAL $8,409 $55,940 $23,038 $23,100

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET - - $2,553 -
ALLOCATED COSTS TOTAL - - $2,553 -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $14,229 $7,330 $7,329
TRANSFERS/OTHER TOTAL - $14,229 $7,330 $7,329
2100 - POLICE SUPPORT TOTAL $312,209 $237,918 $191,864 $206,865 EXPENSES TOTAL $312,209 $237,918 $191,864 $206,865
Budget Fiscal Year 2025-2026
Special Revenue Fund 269 - ACT Program
132
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5200 - CAPITAL PROJECTS
424.000.347 - STBG DINUBA AVE MCCALL TO DOCK $455 $13,886 $706,000 $706,000 424.000.348 - STBG DINUBA AVE THOM TO MCCALL $580 $13,598 $678,000 $678,000 424.000.708 - CMAQ DINUBA & MCCALL TRAFFIC $60,976 $14,287 $748,660 $92,840 424.000.709 - CMAQ MILL & ORANGE PARK & RIDE $593 $11,258 $457,000 $457,000 424.000.710 - CMAQ MERCED-STILLMAN-TULARE AL $473 $20,080 $452,000 $452,000 424.000.711 - CMAQ THOMPSON AVE SIDEWALK - - - $17,706
5200 - CAPITAL PROJECTS TOTAL $63,076 $73,108 $3,041,660 $2,403,546 REVENUES TOTAL $63,076 $73,108 $3,041,660 $2,403,546

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.348 - CMAQ DINUBA & MCCALL TRAFFIC $60,976 $14,305 $748,660 - 700.100.708 - CMAQ DINUBA & MCCALL TRAFFIC - - - $92,840 700.100.709 - CMAQ MILL & ORANGE PARK & RIDE $593 $11,258 $457,000 $457,000 700.100.710 - CMAQ MERCED-STILLMAN-TULARE AL $473 $20,080 $452,000 $452,000 700.100.711 - CMAQ THOMPSON AVE SIDEWALK - - - $17,706
700.101.347 - STBG DINUBA MCCALL TO DOCKERY $455 $13,886 $706,000 $706,000 700.101.348 - STBG DINUBA THOMPSON TO MCCALL $580 $13,598 $678,000 $678,000 CAPITAL EXPENDITURES TOTAL $63,076 $73,126 $3,041,660 $2,403,546 5200 - CAPITAL PROJECTS TOTAL $63,076 $73,126 $3,041,660 $2,403,546 EXPENSES TOTAL $63,076 $73,126 $3,041,660 $2,403,546
Budget Fiscal Year 2025-2026
Special Revenue Fund 272 - CMAQ
133
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5200 - CAPITAL PROJECTS
424.000.701 - DWR AB74 GRANT - $1,471,002 - -
5200 - CAPITAL PROJECTS TOTAL - $1,471,002 - -
REVENUES TOTAL - $1,471,002 - -

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.347 - AB 74 STORM DRAIN PROJECT $1,186 $1,469,816 - - CAPITAL EXPENDITURES TOTAL $1,186 $1,469,816 - -
5200 - CAPITAL PROJECTS TOTAL $1,186 $1,469,816 - -
EXPENSES TOTAL $1,186 $1,469,816 - -
Budget Fiscal Year 2025-2026
Special Revenue Fund 273 - AB74 Storm Drain Appropriation 134
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
1500 - ECONOMIC DEVELOPMENT
475.000.000 - REIMBURSEMENTS - - $905,800 $693,500
1500 - ECONOMIC DEVELOPMENT TOTAL - - $905,800 $693,500 1600 - FINANCE
475.000.000 - REIMBURSEMENTS $611,444 $570,824 - -
1600 - FINANCE TOTAL $611,444 $570,824 - -
REVENUES TOTAL $611,444 $570,824 $905,800 $693,500

EXPENSES
1500 - ECONOMIC DEVELOPMENT

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES - $100,311 $30,300 $120,000
600.400.000 - PROFESSIONAL SERVICES - - $712,500 $475,000 600.500.000 - RENTALS-BUILDINGS - - $150,000 -
MAINTENANCE & OPERATIONS TOTAL - $100,311 $892,800 $595,000

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT - - $13,000 $8,500
CAPITAL EXPENDITURES TOTAL - - $13,000 $8,500
1500 - ECONOMIC DEVELOPMENT TOTAL - $100,311 $905,800 $603,500 1600 - FINANCE

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES $588 $463 - -
600.250.000 - SUPPLIES $65,756 $103,817 - -
600.400.000 - PROFESSIONAL SERVICES $443,406 $268,357 - - 600.500.000 - RENTALS-BUILDINGS $51,856 $72,599 - -
MAINTENANCE & OPERATIONS TOTAL $561,606 $445,237 - -

CAPITAL EXPENDITURES
700.400.000 - LEASE PURCHASE DEBT PAYMENT $93,295 $104,546 - - CAPITAL EXPENDITURES TOTAL $93,295 $104,546 - -

DEBT SERVICE
700.300.000 - INTEREST $5,850 $2,861 - -
DEBT SERVICE TOTAL $5,850 $2,861 - -
1600 - FINANCE TOTAL $660,751 $552,644 - -
EXPENSES TOTAL $660,751 $652,955 $905,800 $603,500
Fiscal Year 2025-2026 Budget
Special Revenue Fund 274 - CVTC High Speed Rail
135
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5200 - CAPITAL PROJECTS
424.000.000 - GRANT REVENUE - $158,927 - -
5200 - CAPITAL PROJECTS TOTAL - $158,927 - -
REVENUES TOTAL - $158,927 - -

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.018 - BRENTLINGER PARK - $350,501 - -
CAPITAL EXPENDITURES TOTAL - $350,501 - -
5200 - CAPITAL PROJECTS TOTAL - $350,501 - -
EXPENSES TOTAL - $350,501 - -
Budget Fiscal Year 2025-2026
Special Revenue Fund 275 - Proposition 68 Park Grant
136
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5200 - CAPITAL PROJECTS
424.000.000 - GRANT REVENUE - - $504,100 -
5200 - CAPITAL PROJECTS TOTAL - - $504,100 -
REVENUES TOTAL - - $504,100 -

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.320 - TRANTSIT ORIENTED DEVELOPMENT $6,000 - $504,100 - CAPITAL EXPENDITURES TOTAL $6,000 - $504,100 -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $110,000 - - -
TRANSFERS/OTHER TOTAL $110,000 - - -
5200 - CAPITAL PROJECTS TOTAL $116,000 - $504,100 -
EXPENSES TOTAL $116,000 - $504,100 -
Budget Fiscal Year 2025-2026
Special Revenue Fund 276 - Transit Oriented Development 137
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5200 - CAPITAL PROJECTS
424.000.662 - ATP CID CANAL PIPING & BIKE TRAIL - - - $2,701,000 5200 - CAPITAL PROJECTS TOTAL - - - $2,701,000
5400 - PUBLIC WORKS-STREETS
424.000.346 - ATP CYCLE 6 - - $384,000 -
5400 - PUBLIC WORKS-STREETS TOTAL - - $384,000 -
REVENUES TOTAL - - $384,000 $2,701,000

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.000 - IMPROVEMENTS - - $384,000 -
700.100.662 - ATP CID CANAL PIPING & BIKE TRAIL - - - $2,701,000 CAPITAL EXPENDITURES TOTAL - - $384,000 $2,701,000
5200 - CAPITAL PROJECTS TOTAL - - $384,000 $2,701,000
EXPENSES TOTAL - - $384,000 $2,701,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 278 - Caltrans Fund
138
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 - - - $800
0000 - NON-DEPARTMENTAL REVENUE TOTAL - - - $800
5400 - PUBLIC WORKS-STREETS
422.000.000 - LTF ART 3 BICYCLE & PEDESTRIAN - - - $27,888 5400 - PUBLIC WORKS-STREETS TOTAL - - - $27,888
REVENUES TOTAL - - - $28,688

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.664 - CITY HALL NORTH PARKING DRAINAGE - - - $10,000 700.100.678 - ROSE AVE RECONSTRUCTION - - - $15,000
CAPITAL EXPENDITURES TOTAL - - - $25,000
5200 - CAPITAL PROJECTS TOTAL - - - $25,000
EXPENSES TOTAL - - - $25,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 280 - LTF Article 3
139
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 - - - $9,000
0000 - NON-DEPARTMENTAL REVENUE TOTAL - - - $9,000
5400 - PUBLIC WORKS-STREETS
422.010.000 - LTF ART 8 STREETS & ROADS - - - $775,284
5400 - PUBLIC WORKS-STREETS TOTAL - - - $775,284
REVENUES TOTAL - - - $784,284

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.663 - FLORAL AVE MEDIAN @ SR 99 - - - $145,000
700.100.664 - CITY HALL NORTH PARKING DRAINAGE - - - $140,000 700.100.671 - THOMPSON AVE CAPE SEAL - - - $444,400
700.100.673 - GOLDRIDGE STREET OVERLAY - - - $77,000
700.100.674 - MITCHELL AVE CAPE SEAL - - - $44,000
700.100.676 - THOMPSON AVE RECONSTRUCTION NORTH - - - $38,000 700.100.678 - ROSE AVE RECONSTRUCTION - - - $79,000
700.100.681 - 2025 ALLEY IMPROVEMENT PROJECTS - - - $56,000 CAPITAL EXPENDITURES TOTAL - - - $1,023,400
5200 - CAPITAL PROJECTS TOTAL - - - $1,023,400
5400 - PUBLIC WORKS-STREETS

TRANSFERS/OTHER
700.675.000 - OPERATING TRANSFERS OUT - - - $625,000
TRANSFERS/OTHER TOTAL - - - $625,000
5400 - PUBLIC WORKS-STREETS TOTAL - - - $625,000
EXPENSES TOTAL - - - $1,648,400
Fiscal Year 2025-2026 Budget
Special Revenue Fund 281 - LTF Article 8
140
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
3100 - PLANNING
424.000.000 - GRANT REVENUE - $14,129 - -
3100 - PLANNING TOTAL - $14,129 - -
REVENUES TOTAL - $14,129 - -

EXPENSES
3100 - PLANNING

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - $15,960 - -
MAINTENANCE & OPERATIONS TOTAL - $15,960 - -
3100 - PLANNING TOTAL - $15,960 - -
EXPENSES TOTAL - $15,960 - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 287 - Tactical Urbanism Grant
141
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
3100 - PLANNING
424.000.000 - GRANT REVENUE - $97,575 - -
3100 - PLANNING TOTAL - $97,575 - -
REVENUES TOTAL - $97,575 - -

EXPENSES
3100 - PLANNING

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - $97,575 - -
MAINTENANCE & OPERATIONS TOTAL - $97,575 - -
3100 - PLANNING TOTAL - $97,575 - -
EXPENSES TOTAL - $97,575 - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 288 - Clean California Grant
142
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
4200 - SENIOR CITIZENS
424.000.000 - GRANT REVENUE $100,000 - - -
4200 - SENIOR CITIZENS TOTAL $100,000 - - -
REVENUES TOTAL $100,000 - - -

EXPENSES
4200 - SENIOR CITIZENS

CAPITAL EXPENDITURES
700.100.000 - IMPROVEMENTS $100,000 - - $10,000
CAPITAL EXPENDITURES TOTAL $100,000 - - $10,000
4200 - SENIOR CITIZENS TOTAL $100,000 - - $10,000
EXPENSES TOTAL $100,000 - - $10,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 289 - Community Power Resiliency
143
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
3100 - PLANNING
424.000.000 - GRANT REVENUE $11,893 $25,000 - -
3100 - PLANNING TOTAL $11,893 $25,000 - -
REVENUES TOTAL $11,893 $25,000 - -

EXPENSES
0000 - NON-DEPARTMENTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $25,000 - - -
TRANSFERS/OTHER TOTAL $25,000 - - -
0000 - NON-DEPARTMENTAL TOTAL $25,000 - - -
3100 - PLANNING

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $59,831 - - -
MAINTENANCE & OPERATIONS TOTAL $59,831 - - -
3100 - PLANNING TOTAL $59,831 - - -
EXPENSES TOTAL $84,831 - - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 290 - SB 2 Planning
144
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
410.600.000 - SALES TAX-MEASURE S $2,692,262 $2,688,747 $2,667,400 $2,700,000 470.000.000 - INTEREST INCOME $39,670 $77,584 $39,670 $46,000 490.220.000 - OPERATING TRANSFERS IN $225,231 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $2,957,163 $2,766,331 $2,707,070 $2,746,000 2200 - POLICE FIELD OPERATIONS
483.000.001 - PROCEEDS FROM LONG-TERM DEBT - $139,355 - - 2200 - POLICE FIELD OPERATIONS TOTAL - $139,355 - -
REVENUES TOTAL $2,957,163 $2,905,686 $2,707,070 $2,746,000

EXPENSES
0000 - NON-DEPARTMENTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $1,849,075 $1,805,982 - -
TRANSFERS/OTHER TOTAL $1,849,075 $1,805,982 - -
0000 - NON-DEPARTMENTAL TOTAL $1,849,075 $1,805,982 - - 2100 - POLICE SUPPORT

PERSONNEL
500.110.000 - SALARIES-FULL TIME - $3,016 $373,173 $251,814 500.116.000 - COURT STANDBY - - - $4,000
500.120.000 - SALARIES-PART TIME - - - $25,655
500.130.000 - OVERTIME - - - $15,000
500.130.200 - OVERTIME-RANGE - - - $1,500
500.130.300 - OVERTIME-TRAINING - - - $1,500
500.134.000 - HOLIDAY PAY - - $9,612 $4,560
500.150.000 - DEFERRED COMPENSATION - - $3,300 $2,100
510.210.000 - FICA - - $22,606 $17,037
510.215.000 - MEDICARE - - $5,287 $3,985
510.222.000 - HEALTH BENEFITS EXPENSE - - $55,348 $44,493 510.225.000 - LIFE INSURANCE - - $882 $411
510.230.000 - UNEMPLOYMENT INSURANCE - - $1,824 $687
510.235.000 - UNIFORM ALLOWANCE - - $4,600 $2,600
510.236.000 - CELL PHONE STIPEND - - $2,160 $3,640
520.310.000 - PERS-EMPLOYER $249,764 - $44,800 $31,974
PERSONNEL TOTAL $249,764 $3,016 $523,592 $410,956

MAINTENANCE & OPERATIONS
600.475.000 - MAINTENANCE AGREEMENTS - - $150,000 $233,850 MAINTENANCE & OPERATIONS TOTAL - - $150,000 $233,850

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT - $83,994 $150,000 $105,000
CAPITAL EXPENDITURES TOTAL - $83,994 $150,000 $105,000

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $14,342 $14,343 $14,341
TRANSFERS/OTHER TOTAL - $14,342 $14,343 $14,341
2100 - POLICE SUPPORT TOTAL $249,764 $101,353 $837,935 $764,147 2150 - DISPATCH

PERSONNEL
500.110.000 - SALARIES-FULL TIME - - - $28,431
500.130.000 - OVERTIME - - - $2,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 295 - Measure S
145
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
Special Revenue Fund 295 - Measure S
500.134.000 - HOLIDAY PAY - - - $1,471
510.210.000 - FICA - - - $1,854
510.215.000 - MEDICARE - - - $434
510.222.000 - HEALTH BENEFITS EXPENSE - - - $3,994
510.225.000 - LIFE INSURANCE - - - $134
510.230.000 - UNEMPLOYMENT INSURANCE - - - $75
510.235.000 - UNIFORM ALLOWANCE - - - $402
520.310.000 - PERS-EMPLOYER - - - $2,381
PERSONNEL TOTAL - - - $41,176

MAINTENANCE & OPERATIONS
600.475.000 - MAINTENANCE AGREEMENTS - - - $55,000
MAINTENANCE & OPERATIONS TOTAL - - - $55,000
2150 - DISPATCH TOTAL - - - $96,176
2200 - POLICE FIELD OPERATIONS

PERSONNEL
500.110.000 - SALARIES-FULL TIME $4,040 $116,760 $761,672 $944,445 500.116.000 - COURT STANDBY $118 $680 - $5,000
500.117.000 - COURT APPEARANCE $370 $513 - $5,000
500.120.000 - SALARIES-PART TIME - - $82,320 -
500.130.000 - OVERTIME $3,359 $11,276 $7,500 $40,000
500.130.002 - OVERTIME-SPECIAL EVENT - $1,198 $500 $7,500 500.130.100 - OVERTIME-MINIMUM STAFFING $2,850 $1,199 $1,000 $9,000 500.130.200 - OVERTIME-RANGE $118 $396 $1,000 $4,000
500.130.300 - OVERTIME-TRAINING $355 $3,013 $1,500 $8,000 500.130.400 - OVERTIME-CALL BACK $529 - $1,000 $2,000
500.130.500 - OVERTIME-HOLD OVER $679 $529 $1,000 $30,000 500.134.000 - HOLIDAY PAY $1,421 $6,004 $40,751 $46,370 500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $6,068 - - 500.150.000 - DEFERRED COMPENSATION $1,200 $1,900 $3,600 $8,400 510.210.000 - FICA $1,040 $8,171 $53,495 $59,478
510.215.000 - MEDICARE $243 $1,911 $12,511 $13,911
510.220.000 - HEALTH INSURANCE-EMPLOYER $2,826 $4,356 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $8,188 $91,838 $136,520 510.225.000 - LIFE INSURANCE $28 $294 $1,893 $2,098
510.230.000 - UNEMPLOYMENT INSURANCE $33 $312 $4,315 $2,399 510.235.000 - UNIFORM ALLOWANCE $1,000 $2,185 $10,400 $11,600 510.236.000 - CELL PHONE STIPEND - $420 $1,440 $1,440
520.310.000 - PERS-EMPLOYER $216 $22,266 $113,109 $138,860 PERSONNEL TOTAL $20,424 $197,640 $1,190,844 $1,476,021

MAINTENANCE & OPERATIONS
600.133.000 - MISCELLANEOUS EXPENSE - - $30,000 $40,000 MAINTENANCE & OPERATIONS TOTAL - - $30,000 $40,000

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT $43,639 $139,355 $102,000 $136,000 700.402.000 - VEHICLE LEASE PAYMENTS - - $35,999 $160,000 CAPITAL EXPENDITURES TOTAL $43,639 $139,355 $137,999 $296,000

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $12,764 - -
TRANSFERS/OTHER TOTAL - $12,764 - -
2200 - POLICE FIELD OPERATIONS TOTAL $64,063 $349,758 $1,358,843 $1,812,021 2300 - POLICE ADMINISTRATION
146
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
Special Revenue Fund 295 - Measure S

PERSONNEL
500.110.000 - SALARIES-FULL TIME - - - $129,081
500.134.000 - HOLIDAY PAY - - - $6,405
510.210.000 - FICA - - - $8,363
510.215.000 - MEDICARE - - - $1,956
510.222.000 - HEALTH BENEFITS EXPENSE - - - $18,786
510.225.000 - LIFE INSURANCE - - - $206
510.230.000 - UNEMPLOYMENT INSURANCE - - - $338
510.235.000 - UNIFORM ALLOWANCE - - - $1,000
510.236.000 - CELL PHONE STIPEND - - - $720
520.310.000 - PERS-EMPLOYER - - - $18,871
PERSONNEL TOTAL - - - $185,726

CAPITAL EXPENDITURES
700.402.000 - VEHICLE LEASE PAYMENTS - - $28,062 $160,000 CAPITAL EXPENDITURES TOTAL - - $28,062 $160,000
2300 - POLICE ADMINISTRATION TOTAL - - $28,062 $345,726 2400 - ANIMAL SERVICES

CAPITAL EXPENDITURES
700.402.000 - VEHICLE LEASE PAYMENTS - - $3,952 -
CAPITAL EXPENDITURES TOTAL - - $3,952 -
2400 - ANIMAL SERVICES TOTAL - - $3,952 -
2500 - FIRE ADMINISTRATION

PERSONNEL

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $24,359 $9,075 $12,000 -
600.305.000 - SMALL TOOLS $665 $76 $1,000 $1,000
610.915.000 - TRAINING & EDUCATION $284 $245 $3,000 $3,000 MAINTENANCE & OPERATIONS TOTAL $25,308 $9,396 $16,000 $4,000

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT - $7,874 - -
CAPITAL EXPENDITURES TOTAL - $7,874 - -
2500 - FIRE ADMINISTRATION TOTAL $25,308 $17,270 $16,000 $4,000 2525 - FIRE OPERATIONS

PERSONNEL
500.110.000 - SALARIES-FULL TIME - $108,190 $192,382 $213,110 500.110.100 - OFFICER IN CHARGE - $1,423 - -
500.110.200 - FLSA - $5,487 $17,348 $23,133
500.130.000 - OVERTIME - $18,795 - $15,000
500.134.000 - HOLIDAY PAY - $9,089 $17,348 $28,471
500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $7,226 - - 500.150.000 - DEFERRED COMPENSATION - $700 $14,032 $2,400 510.210.000 - FICA - $8,570 $3,282 $16,045
510.215.000 - MEDICARE - $2,004 - $3,753
510.220.000 - HEALTH INSURANCE-EMPLOYER - $3,919 - -
510.222.000 - HEALTH BENEFITS EXPENSE - $15,415 $30,830 $39,659 510.225.000 - LIFE INSURANCE - $483 $720 $720
510.230.000 - UNEMPLOYMENT INSURANCE - $327 $1,132 $647 510.235.000 - UNIFORM ALLOWANCE - $1,124 $2,000 $2,000
520.310.000 - PERS-EMPLOYER - $18,608 $38,598 $45,011
PERSONNEL TOTAL - $201,359 $317,672 $389,949
147
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
Special Revenue Fund 295 - Measure S

MAINTENANCE & OPERATIONS
610.915.000 - TRAINING & EDUCATION $19,597 $30,226 $30,000 $30,000 MAINTENANCE & OPERATIONS TOTAL $19,597 $30,226 $30,000 $30,000

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT - $10,897 $40,000 $90,000
CAPITAL EXPENDITURES TOTAL - $10,897 $40,000 $90,000

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $40,874 - -
TRANSFERS/OTHER TOTAL - $40,874 - -
2525 - FIRE OPERATIONS TOTAL $19,597 $283,356 $387,672 $509,949 EXPENSES TOTAL $2,207,808 $2,557,719 $2,632,463 $3,532,019 148
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
1500 - ECONOMIC DEVELOPMENT
440.400.000 - BID ASSESSMENT FEE - $19,982 $22,000 $22,000 490.220.000 - OPERATING TRANSFERS IN - - $100,000 $150,000 1500 - ECONOMIC DEVELOPMENT TOTAL - $19,982 $122,000 $172,000 REVENUES TOTAL - $19,982 $122,000 $172,000

EXPENSES
1500 - ECONOMIC DEVELOPMENT

MAINTENANCE & OPERATIONS
600.401.000 - BUSINESS IMPROVEMENT DISTRICT - $8,806 - - MAINTENANCE & OPERATIONS TOTAL - $8,806 - -
1500 - ECONOMIC DEVELOPMENT TOTAL - $8,806 - -
EXPENSES TOTAL - $8,806 - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 296 - Business Improvement District 149
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 - - - $4,800
0000 - NON-DEPARTMENTAL REVENUE TOTAL - - - $4,800
3100 - PLANNING
454.950.000 - LONG RANGE PLANNING FEE - - - $24,500
3100 - PLANNING TOTAL - - - $24,500
REVENUES TOTAL - - - $29,300
Fiscal Year 2025-2026 Budget
Special Revenue Fund 297 - Long Range Planning
150
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 $29,387 $48,568 $29,388 $29,500 0000 - NON-DEPARTMENTAL REVENUE TOTAL $29,387 $48,568 $29,388 $29,500 5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE $9,471 $84,040 - $90,000 5100 - ENGINEERING TOTAL $9,471 $84,040 - $90,000
REVENUES TOTAL $38,858 $132,607 $29,388 $119,500

EXPENSES
5100 - ENGINEERING

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $2,500 $51,810 - -
MAINTENANCE & OPERATIONS TOTAL $2,500 $51,810 - -
5100 - ENGINEERING TOTAL $2,500 $51,810 - -
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.663 - FLORAL AVE MEDIAN @ SR 99 - - - $319,000
CAPITAL EXPENDITURES TOTAL - - - $319,000
5200 - CAPITAL PROJECTS TOTAL - - - $319,000
5400 - PUBLIC WORKS-STREETS

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT - - - $70,000
CAPITAL EXPENDITURES TOTAL - - - $70,000
5400 - PUBLIC WORKS-STREETS TOTAL - - - $70,000
EXPENSES TOTAL $2,500 $51,810 - $389,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 401 - Development Impact Fees-Streets 151
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE $2,666 $19,874 - $11,000 5100 - ENGINEERING TOTAL $2,666 $19,874 - $11,000
REVENUES TOTAL $2,666 $19,874 - $11,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 402 - Development Impact Fees-Police Facilities 152
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE $2,654 $17,967 - $12,000 5100 - ENGINEERING TOTAL $2,654 $17,967 - $12,000
REVENUES TOTAL $2,654 $17,967 - $12,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 403 - Development Impact Fees-Fire Facilities 153
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 $5,555 - $5,556 $5,600
0000 - NON-DEPARTMENTAL REVENUE TOTAL $5,555 - $5,556 $5,600 5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE $2,926 $20,373 - $14,000 5100 - ENGINEERING TOTAL $2,926 $20,373 - $14,000
REVENUES TOTAL $8,481 $20,373 $5,556 $19,600

EXPENSES
0000 - NON-DEPARTMENTAL

CAPITAL EXPENDITURES
700.100.008 - CITY HALL RENOVATIONS $23,970 $18,711 - - CAPITAL EXPENDITURES TOTAL $23,970 $18,711 - -
0000 - NON-DEPARTMENTAL TOTAL $23,970 $18,711 - -
1300 - CITY MANAGER

CAPITAL EXPENDITURES
700.200.000 - EQUIPMENT $152,098 $29,151 - -
CAPITAL EXPENDITURES TOTAL $152,098 $29,151 - -
1300 - CITY MANAGER TOTAL $152,098 $29,151 - -
EXPENSES TOTAL $176,069 $47,862 - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 404 - Development Impact Fees-City Facilities 154
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE - $162,903 - $126,000 5100 - ENGINEERING TOTAL - $162,903 - $126,000
REVENUES TOTAL - $162,903 - $126,000

EXPENSES
5100 - ENGINEERING

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - $30,162 - -
MAINTENANCE & OPERATIONS TOTAL - $30,162 - -
5100 - ENGINEERING TOTAL - $30,162 - -
5200 - CAPITAL PROJECTS

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - $1,102 - -
MAINTENANCE & OPERATIONS TOTAL - $1,102 - -
5200 - CAPITAL PROJECTS TOTAL - $1,102 - -
EXPENSES TOTAL - $31,264 - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 405 - Development Impact Fees-Storm Drain 155
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 $5,169 $2,589 $5,170 $5,200 0000 - NON-DEPARTMENTAL REVENUE TOTAL $5,169 $2,589 $5,170 $5,200 5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE $18,168 $26,164 - $17,900 5100 - ENGINEERING TOTAL $18,168 $26,164 - $17,900
REVENUES TOTAL $23,337 $28,752 $5,170 $23,100

EXPENSES
5200 - CAPITAL PROJECTS

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $54,000 $54,000 - - MAINTENANCE & OPERATIONS TOTAL $54,000 $54,000 - -
5200 - CAPITAL PROJECTS TOTAL $54,000 $54,000 - -
9900 - GENERAL-NON DEPARTMENTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - - $315,125 $300,000
TRANSFERS/OTHER TOTAL - - $315,125 $300,000
9900 - GENERAL-NON DEPARTMENTAL TOTAL - - $315,125 $300,000 EXPENSES TOTAL $54,000 $54,000 $315,125 $300,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 406 - Development Impact Fees-Sewer 156
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 $9,206 $17,297 $9,207 $9,200 0000 - NON-DEPARTMENTAL REVENUE TOTAL $9,206 $17,297 $9,207 $9,200 5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE $35,823 $236,484 - $138,000 5100 - ENGINEERING TOTAL $35,823 $236,484 - $138,000
REVENUES TOTAL $45,029 $253,781 $9,207 $147,200

EXPENSES
0000 - NON-DEPARTMENTAL

MAINTENANCE & OPERATIONS
600.201.000 - BAD DEBT $3,798 - - -
MAINTENANCE & OPERATIONS TOTAL $3,798 - - -
0000 - NON-DEPARTMENTAL TOTAL $3,798 - - -
4100 - RECREATION

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - $62,750 - -
MAINTENANCE & OPERATIONS TOTAL - $62,750 - -
4100 - RECREATION TOTAL - $62,750 - -
5200 - CAPITAL PROJECTS

CAPITAL EXPENDITURES
700.100.007 - ROCKWELL PARK $49,563 $167,741 - -
CAPITAL EXPENDITURES TOTAL $49,563 $167,741 - -
5200 - CAPITAL PROJECTS TOTAL $49,563 $167,741 - -
5300 - PUBLIC WORKS-PARKS

CAPITAL EXPENDITURES
700.100.000 - IMPROVEMENTS - - - $10,000
700.200.000 - EQUIPMENT - - - $70,000
CAPITAL EXPENDITURES TOTAL - - - $80,000
5300 - PUBLIC WORKS-PARKS TOTAL - - - $80,000
EXPENSES TOTAL $53,360 $230,491 - $80,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 407 - Development Impact Fees-Parks & Recreation 157
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 $4,788 $11,691 $4,789 -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $4,788 $11,691 $4,789 - 3100 - PLANNING
454.950.000 - LONG RANGE PLANNING FEE $30,247 $30,865 - - 3100 - PLANNING TOTAL $30,247 $30,865 - -
REVENUES TOTAL $35,036 $42,556 $4,789 -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 408 - Long Range Planning
158
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE $3,848 - - -
5100 - ENGINEERING TOTAL $3,848 - - -
REVENUES TOTAL $3,848 - - -

EXPENSES
9900 - GENERAL-NON DEPARTMENTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - - $137,000 -
TRANSFERS/OTHER TOTAL - - $137,000 -
9900 - GENERAL-NON DEPARTMENTAL TOTAL - - $137,000 -
EXPENSES TOTAL - - $137,000 -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 410 - Development Impact Fees-Waste Water Collection 159
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE - $37,746 - $38,000 5100 - ENGINEERING TOTAL - $37,746 - $38,000
REVENUES TOTAL - $37,746 - $38,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 411 - Development Impact Fees-Public Facilities 160
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE - $4,414 - $5,000
5100 - ENGINEERING TOTAL - $4,414 - $5,000
REVENUES TOTAL - $4,414 - $5,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 412 - Development Impact Fees-Open Space Acquisition 161
162
Capital Project Funds
163
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
3100 - PLANNING

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $727 - - -
MAINTENANCE & OPERATIONS TOTAL $727 - - -
3100 - PLANNING TOTAL $727 - - -
EXPENSES TOTAL $727 - - -
Fiscal Year 2025-2026 Budget
Capital Project Fund 447 - Tutelian Project
164
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 - $9,403 - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL - $9,403 - -
4100 - RECREATION
490.220.000 - OPERATING TRANSFERS IN $138,546 $129,000 $149,000 $149,000 4100 - RECREATION TOTAL $138,546 $129,000 $149,000 $149,000 REVENUES TOTAL $138,546 $138,403 $149,000 $149,000

EXPENSES
4100 - RECREATION

CAPITAL EXPENDITURES
700.100.000 - IMPROVEMENTS $49,397 $10,143 - -
CAPITAL EXPENDITURES TOTAL $49,397 $10,143 - -
4100 - RECREATION TOTAL $49,397 $10,143 - -
EXPENSES TOTAL $49,397 $10,143 - -
Fiscal Year 2025-2026 Budget
Capital Project Fund 456 - Parks Project
165
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
2100 - POLICE SUPPORT

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $7,452 - - -
MAINTENANCE & OPERATIONS TOTAL $7,452 - - -

CAPITAL EXPENDITURES
700.100.005 - NEW POLICE STATION $30,279 $10,372 - -
CAPITAL EXPENDITURES TOTAL $30,279 $10,372 - -
2100 - POLICE SUPPORT TOTAL $37,731 $10,372 - -
EXPENSES TOTAL $37,731 $10,372 - -
Fiscal Year 2025-2026 Budget
Capital Project Fund 457 - Police Station Construction
166
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 $19,794 $113,183 - $20,000 0000 - NON-DEPARTMENTAL REVENUE TOTAL $19,794 $113,183 - $20,000 2500 - FIRE ADMINISTRATION
424.000.000 - GRANT REVENUE $4,500,000 - - -
2500 - FIRE ADMINISTRATION TOTAL $4,500,000 - - -
REVENUES TOTAL $4,519,794 $113,183 - $20,000

EXPENSES
2500 - FIRE ADMINISTRATION

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - - $700,000 $2,150,000 MAINTENANCE & OPERATIONS TOTAL - - $700,000 $2,150,000
2500 - FIRE ADMINISTRATION TOTAL - - $700,000 $2,150,000 EXPENSES TOTAL - - $700,000 $2,150,000
Fiscal Year 2025-2026 Budget
Capital Project Fund 459 - New Fire Station
167
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 - $73,759 - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL - $73,759 - -
5200 - CAPITAL PROJECTS
490.220.000 - OPERATING TRANSFERS IN - $7,041,422 - -
5200 - CAPITAL PROJECTS TOTAL - $7,041,422 - -
REVENUES TOTAL - $7,115,181 - -
Fiscal Year 2025-2026 Budget
Capital Project Fund 461 - Wastewater Infrastructure
168
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
480.050.000 - NOTES RECEIVABLE PRINCIPAL $1,080 $1,170 - - 482.010.000 - MISCELLANEOUS REVENUE $120 $130 - -
6300 - ADMIN. - SUCCESSOR AGENCY TOTAL $1,200 $1,300 - - REVENUES TOTAL $1,200 $1,300 - -
Fiscal Year 2025-2026 Budget
Capital Project Fund 494 - Housing Fund
169 154
170
Enterprise
Funds
171
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 all-hazards 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
172
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
0000 - NON-DEPARTMENT
470.000.000 - INTEREST INCOME $17,427 $30,243 $17,427 $17,500 490.220.000 - OPERATING TRANSFERS IN $1,934,035 - - -
0000 - NON-DEPARTMENT TOTAL $1,951,461 $30,243 $17,427 $17,500 2600 - AMBULANCE
452.100.000 - GEMT REVENUES $1,254 - - -
452.110.000 - INSURANCE/PRIVATE/MEDI-CAL $2,072,957 $3,167,612 $3,480,000 $4,430,000 452.120.000 - MEDICARE/VA $476,116 $489,322 $475,000 $430,000 452.130.000 - COLLECTION PAYMENTS $8,235 $15,006 $12,000 $12,000 452.140.000 - FRESNO COUNTY DRY RUN CONTRACT $13,500 $12,375 $12,000 - 452.150.000 - IGT PROGRAM $2,307,901 $2,512,730 $2,800,000 $2,800,000 452.185.000 - AMB SUBSCRIPTION FEES $5,005 $4,345 $5,000 $5,000 455.550.000 - SPECIAL EVENT $322 $6,229 - $6,000
2600 - AMBULANCE TOTAL $4,885,291 $6,207,619 $6,784,000 $7,683,000 REVENUES TOTAL $6,836,753 $6,237,861 $6,801,427 $7,700,500

EXPENSES
1600 - FINANCE

PERSONNEL
500.110.000 - SALARIES-FULL TIME $28,671 $51,123 $33,789 $33,504 500.130.000 - OVERTIME - $43 - $100
500.150.000 - DEFERRED COMPENSATION $600 $600 $600 $600 510.210.000 - FICA $1,756 $1,842 $1,959 $2,059
510.215.000 - MEDICARE $411 $431 $459 $482
510.220.000 - HEALTH INSURANCE-EMPLOYER $11,211 $5,988 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $4,057 $8,114 $10,437 510.225.000 - LIFE INSURANCE $153 $156 $148 $148
510.230.000 - UNEMPLOYMENT INSURANCE $72 $78 $158 $84
520.310.000 - PERS-EMPLOYER ($1,553,974) $220,380 $4,816 $5,081 PERSONNEL TOTAL ($1,511,101) $284,696 $50,043 $52,495

MAINTENANCE & OPERATIONS
600.201.001 - BAD DEBT RECOVERY ($1,909) - - -
MAINTENANCE & OPERATIONS TOTAL ($1,909) - - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $3,635 - -
TRANSFERS/OTHER TOTAL - $3,635 - -
1600 - FINANCE TOTAL ($1,513,009) $288,331 $50,043 $52,495 2500 - FIRE ADMINISTRATION

PERSONNEL
500.110.000 - SALARIES-FULL TIME $71,369 $93,325 $95,775 $194,961 500.110.100 - OFFICER IN CHARGE - $6 - -
500.130.000 - OVERTIME - $204 - $500
500.134.000 - HOLIDAY PAY $5,345 $6,342 - -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $3,716 - - 500.150.000 - DEFERRED COMPENSATION $1,256 $2,642 $4,940 $5,325 510.210.000 - FICA $4,592 $6,665 $5,939 $11,103
510.215.000 - MEDICARE $1,074 $1,559 $1,390 $2,827
510.220.000 - HEALTH INSURANCE-EMPLOYER $17,381 $7,178 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $4,430 $7,060 $17,715 510.225.000 - LIFE INSURANCE $277 $377 $309 $484
Fiscal Year 2025-2026 Budget
Enterprise Fund 600 - Ambulance Services
173 157
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
Enterprise Fund 600 - Ambulance Services
510.230.000 - UNEMPLOYMENT INSURANCE $190 $266 $480 $488 510.235.000 - UNIFORM ALLOWANCE $250 $105 $500 -
510.236.000 - CELL PHONE STIPEND $240 $685 $750 $1,125
520.310.000 - PERS-EMPLOYER $200,265 $14,509 $16,644 $33,556 PERSONNEL TOTAL $302,239 $142,009 $133,787 $268,084

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $18,768 $11,020 $11,019
TRANSFERS/OTHER TOTAL - $18,768 $11,020 $11,019
2500 - FIRE ADMINISTRATION TOTAL $302,239 $160,777 $144,807 $279,103 2525 - FIRE OPERATIONS

PERSONNEL
500.110.000 - SALARIES-FULL TIME $302,490 $362,437 $476,187 $1,028,047 500.110.100 - OFFICER IN CHARGE $140 $129 - -
500.110.200 - FLSA $8,522 $20,985 $42,561 $112,521
500.130.000 - OVERTIME $55,533 $117,034 $78,000 $150,000 500.130.002 - OVERTIME-SPECIAL EVENT $43,208 $3,832 - - 500.130.300 - OVERTIME-TRAINING $2,244 $1,581 $6,587 $6,000 500.130.400 - OVERTIME-CALL BACK $1,385 $1,384 - -
500.134.000 - HOLIDAY PAY $21,675 $29,881 $42,561 $138,487 500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $1,306 $2,500 - 500.150.000 - DEFERRED COMPENSATION $5,075 $5,556 $7,350 $10,575 510.210.000 - FICA $24,377 $30,532 $33,717 $76,403
510.215.000 - MEDICARE $5,825 $7,529 $7,934 $18,164
510.220.000 - HEALTH INSURANCE-EMPLOYER $38,749 $21,345 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $16,379 $39,727 $128,276 510.225.000 - LIFE INSURANCE $762 $1,100 $1,440 $2,765
510.230.000 - UNEMPLOYMENT INSURANCE $1,217 $1,925 $2,736 $3,132 510.235.000 - UNIFORM ALLOWANCE $2,500 $3,125 $4,000 $7,750 510.236.000 - CELL PHONE STIPEND $1,740 $1,890 $2,160 $2,700 520.310.000 - PERS-EMPLOYER $503,313 $67,978 $109,926 $231,072 PERSONNEL TOTAL $1,018,756 $695,929 $857,386 $1,915,892

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - - - $3,000
600.457.000 - AUTO SERVICE-REPAIRS - - - $55,000
600.458.000 - AUTO SERVICE-TOWING - - - $500
MAINTENANCE & OPERATIONS TOTAL - - - $58,500

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $69,369 $26,312 $26,309
TRANSFERS/OTHER TOTAL - $69,369 $26,312 $26,309
2525 - FIRE OPERATIONS TOTAL $1,018,756 $765,298 $883,698 $2,000,701 2600 - AMBULANCE SERVICES

PERSONNEL
500.110.000 - SALARIES-FULL TIME $1,135,763 $911,253 $1,047,003 $1,159,525 500.110.100 - OFFICER IN CHARGE - - - $1,996
500.110.200 - FLSA $799 - $7,966 $7,966
500.120.000 - SALARIES-PART TIME $144,502 $99,645 $134,160 $245,166 500.130.000 - OVERTIME $457,240 $699,636 $565,000 $600,000 500.130.002 - OVERTIME-SPECIAL EVENT $18,537 $11,466 - - 500.130.400 - OVERTIME-CALL BACK - $121 - -
500.134.000 - HOLIDAY PAY $90,568 $108,617 $116,033 $195,639 500.135.000 - SAL-S/L INCENT & VAC CASH OUT $16,929 $24,859 $17,000 $5,000 174
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
Enterprise Fund 600 - Ambulance Services
500.150.000 - DEFERRED COMPENSATION $12,588 $9,406 $12,000 $16,800 510.210.000 - FICA $108,340 $120,955 $80,513 $97,329
510.215.000 - MEDICARE $25,375 $28,288 $18,830 $22,763
510.220.000 - HEALTH INSURANCE-EMPLOYER $236,005 $134,750 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $53,314 $163,261 $253,346 510.225.000 - LIFE INSURANCE $4,555 $5,151 $6,061 $5,794 510.230.000 - UNEMPLOYMENT INSURANCE $5,336 $7,278 $6,493 $3,925 510.235.000 - UNIFORM ALLOWANCE $11,100 $10,423 $9,500 $9,500 510.236.000 - CELL PHONE STIPEND $1,440 $720 - -
520.310.000 - PERS-EMPLOYER $1,593,291 $97,557 $98,255 $112,678 PERSONNEL TOTAL $3,862,367 $2,323,439 $2,282,075 $2,737,427

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES - - $500 $250
600.250.000 - SUPPLIES $10,686 $7,253 $8,400 $5,000
600.280.000 - MEDICAL SUPPLIES $78,986 $88,190 $87,500 $92,600 600.285.000 - OXYGEN SUPPLIES $9,121 $11,654 $9,000 $1,000 600.300.000 - UNIFORM EXPENSE $3,086 $4,183 $5,000 $2,500 600.350.000 - RADIOS, COMMUNICATION, ETC. $987 $1,423 $1,500 $2,000 600.375.000 - EQUIPMENT REPAIRS $1,004 $4,073 $35,000 $20,000 600.400.000 - PROFESSIONAL SERVICES $36,256 $21,745 $56,000 $70,300 600.430.000 - BILLING SERVICES $106,288 $174,205 $157,000 $192,000 600.432.000 - PP-GEMT IGT - - $452,000 $480,000
600.434.000 - GEMT QUALITY ASSURANCE FEE $110,288 $498,755 - - 600.457.000 - AUTO SERVICE-REPAIRS - - $72,000 $40,000
600.458.000 - AUTO SERVICE-TOWING - - - $2,000
600.475.000 - MAINTENANCE AGREEMENTS - $36,834 - -
600.500.000 - RENTALS-BUILDINGS - $30,546 $31,974 $32,000 600.600.000 - LEASE PAYMENTS - - $1,636 $1,719
610.915.000 - TRAINING & EDUCATION $3,964 $15,204 $6,500 $6,500 610.917.000 - MEDIC CERTIFICATION $1,356 $462 $1,200 $2,400 630.700.000 - INTERNET - - - $4,800
MAINTENANCE & OPERATIONS TOTAL $362,022 $894,526 $925,210 $955,069

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $23,203 $200,022 $96,646 $16,129 620.300.000 - INTERNAL CHARGE-INSURANCE $139,815 $299,914 $206,217 $516,398 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $1,865 $1,742 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $16,892 $4,408 $3,773 $13,008 ALLOCATED COSTS TOTAL $181,775 $506,086 $306,636 $545,535

CAPITAL EXPENDITURES
700.100.000 - IMPROVEMENTS - $9,400 $450,000 -
700.200.000 - EQUIPMENT $4,146 $38,852 $360,000 $280,000 700.400.000 - LEASE PURCHASE DEBT PAYMENT - - - $148,208 700.500.000 - DEPRECIATION EXPENSE $85,926 $117,102 - - 700.501.000 - AMORTIZATION EXPENSE $13,641 $13,641 - -
CAPITAL EXPENDITURES TOTAL $103,713 $178,995 $810,000 $428,208

DEBT SERVICE
750.300.000 - INTEREST $1,519 $930 - -
DEBT SERVICE TOTAL $1,519 $930 - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $1,150,316 $1,314,999 $685,823 $685,814 TRANSFERS/OTHER TOTAL $1,150,316 $1,314,999 $685,823 $685,814 2600 - AMBULANCE SERVICES TOTAL $5,661,712 $5,218,975 $5,009,743 $5,352,052 EXPENSES TOTAL $5,469,697 $6,433,381 $6,088,292 $7,684,351 175
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
470.000.000 - INTEREST INCOME $7,028 $6,842 - -
0000 - NON-DEPARTMENTAL TOTAL $7,028 $6,842 - -
4100 - RECREATION
456.500.000 - PROGRAM REVENUE - - $5,000 $2,500
472.040.000 - RENTAL PIONEER VILLAGE $24,831 $29,167 $38,000 $40,000 475.000.000 - REIMBURSEMENTS $11,539 $11,321 - -
482.010.000 - MISCELLANEOUS REVENUE $457 - $10,000 -
482.020.000 - DONATIONS PROCEEDS - $37 - -
490.220.000 - OPERATING TRANSFERS IN $22,706 $15,000 $15,000 $89,400 4100 - RECREATION TOTAL $59,534 $55,525 $68,000 $131,900 REVENUES TOTAL $66,562 $62,367 $68,000 $131,900

EXPENSES
4100 - RECREATION

PERSONNEL
500.110.000 - SALARIES-FULL TIME $8,919 $875 $5,710 $4,956 500.120.000 - SALARIES-PART TIME $6,531 $7,165 $400 $2,937 500.150.000 - DEFERRED COMPENSATION - - $105 $105
500.170.000 - WORKERS COMPENSATION INSURANCE - $535 - - 510.210.000 - FICA $786 $773 $379 $490
510.215.000 - MEDICARE $184 $181 $89 $115
510.220.000 - HEALTH INSURANCE-EMPLOYER $337 $180 - -
510.222.000 - HEALTH BENEFITS EXPENSE - - $180 $940
510.225.000 - LIFE INSURANCE $9 $14 $15 $14
510.230.000 - UNEMPLOYMENT INSURANCE $32 $31 $31 $20
510.236.000 - CELL PHONE STIPEND $39 $30 $36 $75
510.237.000 - CAR ALLOWANCE $42 - - -
520.310.000 - PERS-EMPLOYER ($12,363) $252 $450 $395
PERSONNEL TOTAL $4,515 $10,036 $7,395 $10,047

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES - $237 $1,000 $1,000
600.400.000 - PROFESSIONAL SERVICES $30,100 $30,000 $30,000 $30,000 600.401.900 - PEST CONTROL $480 $440 $480 $480
630.200.000 - GAS & ELECTRIC $6,283 $13,275 $12,443 $13,000 630.300.000 - WATER $13,825 $15,931 $15,312 $15,000
630.400.000 - SEWER $516 $534 $660 $600
630.500.000 - ALARM $2,666 $2,918 $2,152 $2,500
MAINTENANCE & OPERATIONS TOTAL $53,871 $63,335 $62,047 $62,580

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $7,588 $8,767 $15,851 $6,263 ALLOCATED COSTS TOTAL $7,588 $8,767 $15,851 $6,263

CAPITAL EXPENDITURES
700.500.000 - DEPRECIATION EXPENSE $1,392 $1,149 - -
CAPITAL EXPENDITURES TOTAL $1,392 $1,149 - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $927 $491 $491
TRANSFERS/OTHER TOTAL - $927 $491 $491
4100 - RECREATION TOTAL $67,366 $84,214 $85,784 $79,381 EXPENSES TOTAL $67,366 $84,214 $85,784 $79,381
Fiscal Year 2025-2026 Budget
Enterprise Fund 601 - Pioneer Village
176
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-function 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 (CHP) 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 Occupational Safety and Health Administration (OSHA) requirements.
177 161
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 - $2,910 $1,083 $2,000
490.220.000 - OPERATING TRANSFERS IN $563,945 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $563,945 $2,910 $1,083 $2,000 2300 - POLICE ADMINISTRATION
470.000.000 - INTEREST INCOME $1,082 - - -
2300 - POLICE ADMINISTRATION TOTAL $1,082 - - -
5500 - TRANSIT SERVICE
456.730.000 - TRANSIT SERVICES INCOME $1,051,023 $1,176,397 $1,160,032 $596,222 5500 - TRANSIT SERVICE TOTAL $1,051,023 $1,176,397 $1,160,032 $596,222 REVENUES TOTAL $1,616,050 $1,179,308 $1,161,115 $598,222

EXPENSES
5500 - TRANSIT SERVICE

PERSONNEL
500.110.000 - SALARIES-FULL TIME $300,435 $309,792 $451,669 $239,619 500.120.000 - SALARIES-PART TIME $28,863 $18,402 $15,680 - 500.130.000 - OVERTIME $18,402 $15,272 - $7,500
500.130.400 - OVERTIME-CALL BACK - - - $1,000
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $7,684 $19,560 $8,000 500.150.000 - DEFERRED COMPENSATION $5,050 $3,163 $5,100 $1,200 500.160.000 - HEALTH INS BENEFIT BANK - $138 - -
510.210.000 - FICA $21,954 $23,926 $27,270 $14,596
510.215.000 - MEDICARE $5,134 $5,596 $6,378 $3,414
510.220.000 - HEALTH INSURANCE-EMPLOYER $53,146 $28,349 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $11,752 $51,484 $32,717 510.225.000 - LIFE INSURANCE $1,224 $1,526 $1,595 $798
510.230.000 - UNEMPLOYMENT INSURANCE $1,130 $1,502 $2,200 $589 510.235.000 - UNIFORM ALLOWANCE $2,060 $2,239 $2,800 $1,200 510.236.000 - CELL PHONE STIPEND $1,050 $1,095 $1,080 $720 520.310.000 - PERS-EMPLOYER $7,460 $68,756 $33,381 $18,740 PERSONNEL TOTAL $453,592 $511,068 $598,637 $330,093

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $20,003 $33,129 $25,500 $25,000
600.256.000 - AUTO PARTS $188,849 $254,784 $210,000 $175,000 600.305.000 - SMALL TOOLS $232 - $500 $1,500
600.400.000 - PROFESSIONAL SERVICES $104,890 $101,619 $110,000 $75,000 600.424.000 - EXAMS, PHYSICAL-PSYCHOLOGICAL - - $200 $200 600.457.000 - AUTO SERVICE-REPAIRS $1,168 - - -
610.920.000 - TRAVEL, CONFERENCE & MEETING $190 - $1,000 $1,000 MAINTENANCE & OPERATIONS TOTAL $315,331 $389,531 $347,200 $277,700

ALLOCATED COSTS
620.600.000 - INTERNAL CHARGE-DATA PROCESSING - - - $13,008 ALLOCATED COSTS TOTAL - - - $13,008

TRANSFERS/OTHER
700.675.000 - OPERATING TRANSFERS OUT - - - $220,000
791.000.000 - TRANSFERS OUT $100,000 $314,859 $255,911 $35,907 TRANSFERS/OTHER TOTAL $100,000 $314,859 $255,911 $255,907 5500 - TRANSIT SERVICE TOTAL $868,924 $1,215,459 $1,201,748 $876,708 EXPENSES TOTAL $868,924 $1,215,459 $1,201,748 $876,708
Fiscal Year 2025-2026 Budget
Enterprise Fund 603 - Transit Service
178
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 DEPARTMENT
405.000.000 - GARBAGE RECEIPTS PROPERTY TAX $1,626,460 $1,555,229 $1,732,423 $1,710,981 9900 - GENERAL-NON DEPARTMENT TOTAL $1,626,460 $1,555,229 $1,732,423 $1,710,981 REVENUES TOTAL $1,626,460 $1,555,229 $1,732,423 $1,710,981

EXPENSES
9900 - GENERAL-NON DEPARTMENT

MAINTENANCE & OPERATIONS
600.401.700 - GARBAGE CONTRACT $1,631,564 $1,714,498 $1,694,859 $1,700,000 600.406.000 - GARBAGE SERVICE REFUND $800 $23,629 $1,000 $1,000 600.720.000 - TAXES-ASSESSMENT CHARGE - $47,532 $1,000 $1,000 MAINTENANCE & OPERATIONS TOTAL $1,632,363 $1,785,659 $1,696,859 $1,702,000 GENERAL-NON DEPARTMENT TOTAL $1,632,363 $1,785,659 $1,696,859 $1,702,000 EXPENSES TOTAL $1,632,363 $1,785,659 $1,696,859 $1,702,000 Fiscal Year 2025-2026 Budget
Enterprise Fund 604 - Garbage Service
179
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 $7,028 $6,842 - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $7,028 $6,842 - - 4300 - CULTURAL ARTS
456.345.000 - ART CENTER CLASSES $2 $10 - -
456.500.000 - PROGRAM REVENUE $20,337 $119,934 $159,000 $140,320 456.501.000 - SEASON TICKETS - - - $1,200
456.540.041 - SPONGEBOB $10,433 - - -
456.540.043 - CAMP ROCK $12,569 - - -
456.540.045 - PIPPEN $9,637 - - -
456.540.046 - OEDIPUS EL REY $11,702 - - -
456.540.047 - SHE KILLS MONSTERS $9,578 - - -
456.540.048 - CINDERELLA $25,361 - - -
456.540.049 - NEXT TO NORMAL $14,979 $12 - -
456.540.999 - SELMA ARTS CENTER AWARDS $6,560 - - -
472.000.000 - RENTAL OF PROPERTY-MISC $5,773 $11,805 - - 472.045.000 - RENTAL OF ART CENTER $5,533 $7,384 $8,000 $7,600 482.010.000 - MISCELLANEOUS REVENUE $3,318 - - -
482.020.000 - DONATIONS PROCEEDS $3,320 - $3,000 $2,000 482.021.000 - FUNDRAISERS - - - $4,000
490.220.000 - OPERATING TRANSFERS IN $102,033 $51,600 $59,600 $59,600 4300 - CULTURAL ARTS TOTAL $241,135 $190,745 $229,600 $214,720 REVENUES TOTAL $248,164 $197,588 $229,600 $214,720

EXPENSES
4300 - CULTURAL ARTS

PERSONNEL
500.110.000 - SALARIES-FULL TIME $23,418 $32,372 $32,717 $122,664 500.130.000 - OVERTIME - $562 - -
500.150.000 - DEFERRED COMPENSATION $600 $600 $600 $2,400 510.210.000 - FICA $1,650 $1,832 $2,029 $7,606
510.215.000 - MEDICARE $386 $429 $475 $1,779
510.220.000 - HEALTH INSURANCE-EMPLOYER $10,689 $5,464 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $3,626 $8,114 $39,659 510.225.000 - LIFE INSURANCE $132 $131 $133 $532
510.230.000 - UNEMPLOYMENT INSURANCE $73 $81 $164 $307
510.236.000 - CELL PHONE STIPEND $180 $180 $180 $720
520.310.000 - PERS-EMPLOYER $22,410 $6,446 $2,575 $9,765 PERSONNEL TOTAL $59,538 $51,723 $46,987 $185,432

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $13,565 $4,172 $5,000 $5,000
600.400.000 - PROFESSIONAL SERVICES $39,431 $21,732 $2,000 $2,000 600.401.900 - PEST CONTROL $480 $480 $500 -
630.100.000 - TELEPHONE $915 $996 $994 $891
630.200.000 - GAS & ELECTRIC $22,047 $21,809 $10,181 $17,275 630.300.000 - WATER $1,505 $1,539 $1,377 $1,445
630.400.000 - SEWER $1,032 $1,067 $1,319 $1,115
630.500.000 - ALARM $2,134 $2,377 $2,152 $1,968
656.540.039 - LITTLE SHOP $847 - - -
656.540.040 - ZOOT SUIT - $500 - -
656.540.041 - SPONGEBOB $2,233 - - -
Fiscal Year 2025-2026 Budget
Enterprise Fund 605 - Cultural Arts
180 164
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
Enterprise Fund 605 - Cultural Arts
656.540.043 - CAMP ROCK $6,027 - - -
656.540.045 - PIPPIN $8,943 - - -
656.540.046 - OEDIPUS EL REY $5,774 - - -
656.540.047 - SHE KILLS MONSTERS $7,782 - - -
656.540.048 - CINDERELLA $20,595 - - -
656.540.049 - NEXT TO NORMAL $6,792 $560 - -
656.910.000 - PROGRAM EXPENSE $200 $85,612 $107,000 $110,200 MAINTENANCE & OPERATIONS TOTAL $140,304 $140,844 $130,523 $139,894

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $38,314 $44,169 $44,510 $45,169 620.300.000 - INTERNAL CHARGE-INSURANCE $4,958 $5,372 $6,377 $22,063 620.500.000 - INTERNAL CHARGE-GEN OVH/OFF $932 $871 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $13,138 - $3,563 $8,672 ALLOCATED COSTS TOTAL $57,342 $50,412 $54,450 $75,904

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $5,238 $2,969 $2,968
TRANSFERS/OTHER TOTAL - $5,238 $2,969 $2,968
4300 - CULTURAL ARTS TOTAL $257,184 $248,217 $234,929 $404,198 EXPENSES TOTAL $257,184 $248,217 $234,929 $404,198
181
182
Debt Service Funds
183
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
480.000.000 - BOND PROCEEDS $14,583,000 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $14,583,000 - - - 9900 - GENERAL-NON DEPARTMENT
490.220.000 - OPERATING TRANSFERS IN - $917,488 $1,369,583 $917,365 9900 - GENERAL-NON DEPARTMENT TOTAL - $917,488 $1,369,583 $917,365 REVENUES TOTAL $14,583,000 $917,488 $1,369,583 $917,365

EXPENSES
0000 - NON-DEPARTMENTAL REVENUE

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $14,407,998 - - -
TRANSFERS/OTHER TOTAL $14,407,998 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $14,407,998 - - - 9900 - GENERAL-NON DEPARTMENT

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 DEPARTMENT 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
184
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 - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL - $7,282,111 - -
9900 - GENERAL-NON DEPARTMENT
490.220.000 - OPERATING TRANSFERS IN - - - $514,249
9900 - GENERAL-NON DEPARTMENT TOTAL - - - $514,249
REVENUES TOTAL - $7,282,111 - $514,249

EXPENSES
9900 - GENERAL-NON DEPARTMENT

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 DEPARTMENT 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
185
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
186
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 REVENUE

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 REVENUE 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
187
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 - -
750.300.005 - INTEREST USDA BOND $124,618 $160,577 - $113,375 750.300.006 - INTEREST 1994 HSE BOND $10,450 $3,575 - - 750.301.005 - PRINCIPAL USDA BOND - - - $95,000
DEBT SERVICE TOTAL $188,830 $213,601 - $208,375
6300 - ADMIN. - SUCCESSOR AGENCY TOTAL $191,415 $216,186 - $208,375 EXPENSES TOTAL $191,415 $216,186 - $208,375
Fiscal Year 2025-2026 Budget
Debt Service Fund 391 - Successor Agency
188
Internal Service
Funds
189
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
190
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 - PERS-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 - PERS-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 -
Fiscal Year 2025-2026 Budget
Internal Service Fund 701 - Fleet Management
191
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
600.457.000 - AUTO SERVICE-REPAIRS $135,438 $77,844 $56,290 $115,000 600.458.000 - AUTO SERVICE-TOWING $1,020 $1,130 $3,000 $3,500 600.475.000 - 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 EXPENDITURES
700.200.000 - EQUIPMENT - $869 - $5,000
700.500.000 - DEPRECIATION EXPENSE $2,808 $7,922 - -
CAPITAL EXPENDITURES 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
192
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 - PERS-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
193
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 EXPENDITURES
700.400.000 - LEASE PURCHASE DEBT PAYMENT $12,037 $29,146 - - 700.501.000 - AMORTIZATION EXPENSE $12,750 $12,750 - -
CAPITAL EXPENDITURES 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
194
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 - PERS-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 EXPENDITURES
700.200.000 - EQUIPMENT $71,830 $37,583 - $117,000
700.250.000 - EQUIPMENT-SOFTWARE $3,900 $3,900 - -
700.400.000 - LEASE PURCHASE DEBT PAYMENT $11,021 - - - 700.430.000 - LAPTOPS, DESKTOPS & MONITORS ($10,893) - - - 700.500.000 - DEPRECIATION EXPENSE $20,418 $26,213 - -
CAPITAL EXPENDITURES 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
195
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 - PERS-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 - -
640.315.004 - CONSOLIDATED BILLING FEE - $3,006 - -
MAINTENANCE & OPERATIONS TOTAL - $76,854 $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) - -
640.315.005 - 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 - $1,056,845 $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 196
Trust &Agency Funds
197
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 DEPARTMENT
470.000.000 - INTEREST INCOME $126,262 $60,907 - -
9900 - GENERAL-NON DEPARTMENT TOTAL $126,262 $60,907 - - REVENUES TOTAL $126,262 $60,907 - -

EXPENSES
9900 - GENERAL-NON DEPARTMENT

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $92,235 $3,572 - -
MAINTENANCE & OPERATIONS TOTAL $92,235 $3,572 - -
9900 - GENERAL-NON DEPARTMENT TOTAL $92,235 $3,572 - -
EXPENSES TOTAL $92,235 $3,572 - -
Fiscal Year 2025-2026 Budget
Trust & Agency Fund 112 - PARS 115 Pension Trust
198
Supplemental Information
199

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:
200
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
201
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.
202
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.
203
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.
204
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
205
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.
206
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.
207
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.
208
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).
209
210
Amended Budget / Amended
Resolutions
Item 4-1 (Cont. PH Hearing)
Approval – Consideration of
Resolution 2025-45R Adopting the
2025 / 2026 City of Selma Fiscal
Year Budget and Consideration of
Resolution 2025-46R Adopting the
City’s Annual Appropriations Limit
for Fiscal Year
2025 / 2026 Pursuant to Article XIII
B of the California Constitution
211

HONORABLE

OWNERSHIP

RELENTLESSLY

OPTIMISTIC
Proposed
Budget
FISCAL YEAR 2025-2026
We are building Selma into a place of
Prosperity, Unity and Strength
Photograph by Dylan Hardcastle
Photograph by Hernan Caballero Photograph by Jose Moreno III Photograph by Jose Moreno III 212

TABLE OF CONTENTS
4100 – Recreation Expenditures .............................................................................................. 70 4200 – Senior Citizens Expenditures ........................................................................................ 73 4300 – Cultural Arts Expenditures ........................................................................................... 75 4500 – Senior Center-Nutrition Expenditures ........................................................................... 78 4700 – Recreation-Sports Expenditures ................................................................................... 80 5100 – Engineering Expenditures ............................................................................................. 82 5300 – Public Works-Parks Expenditures ................................................................................. 85 5400 – Public Works-Streets Expenditures ............................................................................... 88 9900 – General Non-Departmental Expenditures ..................................................................... 90 Special Revenue Funds ........................................................................................................... 91 111 – Equipment Replacement ............................................................................................... 92 201 – Traffic Safety ................................................................................................................. 93 202 – Successor Agency Administration .................................................................................. 94 204 – Local Public Safety ........................................................................................................ 95 209 – AB 1913 Grant-Fresno COPS ......................................................................................... 96 210 – Streets-Construction & Maintenance ............................................................................. 97 211 – Gas Tax ......................................................................................................................... 99 212 – Road Maintenance & Rehab SB1 .................................................................................. 100 213 – LTF ............................................................................................................................. 101 214 – Measure C .................................................................................................................. 102 217 – CID Groundwater Surcharge ........................................................................................ 103 218 – CFD 2006-1 Vineyard Estates ...................................................................................... 104 220 – Lighting & Landscape Assessment ............................................................................... 105 221 – Measure C ADA ........................................................................................................... 108 222 – Measure C Flex ........................................................................................................... 109 229 – American Rescue Plan (ARPA) ..................................................................................... 110 230 – CDBG ......................................................................................................................... 111 232 – Recycling Grant ........................................................................................................... 112 239 – FEMA Fire Grant .......................................................................................................... 113 246 – PD Wellness & Mental Health Grant ............................................................................. 114 249 – FEMA 4686 DR-CA Grant ............................................................................................. 115 252 – Brynes DOJ Grant ......................................................................................................... 116 260 – Foreclosed Homes Project .......................................................................................... 117 214

TABLE OF CONTENTS
269 – ACT Program ............................................................................................................... 118 272 – CMAQ ......................................................................................................................... 119 273 – AB74 Storm Drain Appropriation .................................................................................. 120 274 – CVTC High Speed Rail ................................................................................................. 121 275 – Proposition 68 Park Grant ............................................................................................ 122 276 – Transit Oriented Development ..................................................................................... 123 278 – Caltrans ..................................................................................................................... 124 280 – LTF Article 3 ................................................................................................................ 125 281 – LTF Article 8 ................................................................................................................ 126 287 – Tactical Urbanism Grant .............................................................................................. 127 288 – Clean California Grant ................................................................................................. 128 289 – Community Power Resiliency ...................................................................................... 129 290 – SB2 Planning ............................................................................................................... 130 295 – Measure S ................................................................................................................... 131 296 – Business Improvement District .................................................................................... 135 297 – Long Range Planning ................................................................................................... 136 401 – Development Impact Fee – Streets ............................................................................... 137 402 – Development Impact Fee – Police Facilities ................................................................. 138 403 – Development Impact Fee – Fire Facilities ..................................................................... 139 404 – Development Impact Fee – City Facilities ..................................................................... 140 405 – Development Impact Fee – Storm Drain ....................................................................... 141 406 – Development Impact Fee – Sewer ................................................................................ 142 407 – Development Impact Fee – Parks & Recreation ............................................................ 143 408 – Development Impact Fee – Long Range Planning* ........................................................ 144 410 – Development Impact Fee – Waste Water Collection* ................................................... 145 411 – Development Impact Fee – Public Facilities ................................................................. 146 412 – Development Impact Fee – Open Space Acquisition ..................................................... 147 Capital Project Funds ............................................................................................................ 148 447 – Tutelian Project ........................................................................................................... 149 456 – Parks Project ............................................................................................................... 150 457 – Police Station Construction ......................................................................................... 151 459 – New Fire Station .......................................................................................................... 152 461 – Wastewater Infrastructure ........................................................................................... 153 215

TABLE OF CONTENTS
494 – Housing Fund ............................................................................................................. 154 Enterprise Funds ................................................................................................................... 155 600 – Ambulance Services .................................................................................................... 156 601 – Pioneer Village ............................................................................................................ 160 603 – Transit Service ............................................................................................................ 161 604 – Garbage Service .......................................................................................................... 163 605 – Cultural Arts ............................................................................................................... 164 Debt Service Funds ................................................................................................................ 166 301 – Debt Service (Pension Obligation Bond UAL) ................................................................ 167 302 – 2024A Sewer Lease Revenue Bond .............................................................................. 168 320 – Tran Debt Service ........................................................................................................ 169 360 – 2017 PD Station .......................................................................................................... 170 391 – Successor Agency ....................................................................................................... 171 Internal Service Funds ........................................................................................................... 172 700 – Insurance ................................................................................................................... 173 701 – Fleet Management ...................................................................................................... 174 702 – Building & Utility .......................................................................................................... 176 703 – General Overhead ....................................................................................................... 177 704 – Data Processing .......................................................................................................... 178 705 – Insurance-Employee Benefits ...................................................................................... 179 Trust and Agency Funds ......................................................................................................... 180 112 – PARS 115 Pension Trust ............................................................................................... 181 Supplemental Information .................................................................................................... 182 Budget Transfers .................................................................................................................. 183 Capital Improvement Projects .............................................................................................. 184 Adopted Budget Resolution .................................................................................................. 185 Gann Limit Resolution .......................................................................................................... 187 Budget Glossary .................................................................................................................. 189 216
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
217

C I T Y O F S E L M A
1 7 1 0 T U C K E R S T R E E T • S E L M A, C A L I F O R N I A 9 3 6 6 2 Fiscal Year 2025-26 Budget Message
Dear Mayor and Members of the Selma City Council,
On behalf of the City of Selma Executive Management team, itis my pleasure to provide the Council with the 2025-26 Fiscal Year. The fiscal health of the City is always of upmost importance, and the budget ensures that all ongoing expenses in the budget can be sustained in the future.

This budget reflects months of continuous assessment, analysis, and reflection by all staff to consider improvements that yield the highest positive impacts to the community. The intent of this budget document is to provide a clear picture of the financial condition of the City and the planning needed to properly manage our financial resources for the coming year, in particular with the prospect of economic uncertainty. I'd like to express sincere appreciation tothe staff and departments heads for the amount of work and effort expended in this process.

The total General Fund Budget for Fiscal Year 2025-2026 is $20,417,565 and all other funds $42,305,962. At the end of Fiscal Year 2024-2025, the total General Fund Unrestricted Fund Balance is projected to be $14,777,115.

This budget continues the growth and development trajectory that Selma has been on over the last three years as it has become the best place to live and work in Fresno County. Major elements include:
• Ensuring that our Public Safety personnel (Police and Fire Departments) are adequately staffed and compensated forthe high level of service provided to the community.
• Attractand retaining quality professional staffto provide exceptional service to residents and other stakeholders.
• Continuing investments ininfrastructure to facilitate residential and commercial development.
• Prioritizing initiatives which will elevate the community's quality oflife to meet the expectations of our citizens vision for Selma.
218
3 Simultaneously, staff have continued to leverage technology and identified opportunities to streamline operations within City Hall as much as possible, including with the development and presentation of this budget and further initiatives which will enhance transparency. Additionally, a continuous focus on internal structures, human resource practices and policies, and effective management of pension liabilities and employee benefits will ensure sustainability and high performance well into the future.

The City Council and staff will work together in the next fiscal year and beyond to build on the foundational work that we have accomplished over the past several fiscal years.

Sincerely,
John Kunkel
Interim City Manager
219
Citizens
of Selma
City Council Boards &
Commissions City Attorney
City Manager
City Clerk
Deputy City
Manager
Administrative
Services Public Works Police Fire
Human Resources
Information
Technology
Payroll
Building
Maintenance
Support
Services
Animal Services
Police
Operations
Development
Services
Building
Detectives
Records
Evidence
Patrol
K-9
Cadets
Economic
Development
Engineering
Community
Services
Finance
Parks
Planning
Streets
Transit
Recreation
Senior
Center
Cultural Arts
Senior
Nutrition
Sports
Emergency
Medical
Services
Fire Operations
Fire Prevention
School
Resource
Officers
Administration
Administration
Risk Management
Accounting/
Financial
Reporting
Accounts Payable
Accounts
Receivable
Treasury
Grants
Management
Fleet
Code
Enforcement
Dispatch
Communications
Director/Public
Information
Officer
220
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
Public Information Officer (PIO)* 0 0 0 0 0 0 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 3
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 0 0 0
Full Time Employee Count All Funds: 1 1 0
Part 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
Part 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
FY 2023-24 FY 2024-25
Department 2100 - Police Support
FY 2023-24 FY 2024-25
FY 2024-25 FY 2025-2026
FY 2025-2026
Department 1700 - City Clerk
FY 2023-24
Department 1600 - Finance
FY 2023-24 FY 2024-25 FY 2025-2026
Department 1525 - Grants Management
FY 2025-2026
Department 1500 - Economic Development
FY 2023-24 FY 2024-25
FY 2025-2026
Department 1400 - Human Resources
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2025-2026
Department 1300 - City Manager
FY 2023-24 FY 2024-25
Summary of Employee Count
Department 1100 - City Council
FY 2023-24 FY 2024-25 FY 2025-2026
221
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 0 0 0
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 5
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
Department 2125 - Code Enforcement
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2025-2026
Department 2500 - Fire Administration
Department 2300 - Police Administration
FY 2023-24 FY 2024-25
Department 2400 - Animal Services
FY 2023-24 FY 2024-25 FY 2025-2026
Department 2200 - Police Operations
FY 2023-24 FY 2024-25 FY 2025-2026
Department 2150 - Dispatch
FY 2023-24 FY 2024-25 FY 2025-2026
222
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 2 9
Fire Fighter 6 0 6 6 0 6 6 0 6
Full Time Employee Count All Funds: 24 25 24
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
Associate Planner* 0 0 0 0 0 0 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 3.83
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
Department 4100 - Recreation
FY 2023-24 FY 2024-25
Department 3200 - Building
FY 2023-24 FY 2024-25
FY 2025-2026
FY 2025-2026
Department 3100 - Planning
FY 2023-24 FY 2024-25 FY 2025-2026
Department 2550 - Fire Prevention
FY 2023-24
FY 2025-2026
Department 2600 - Ambulance Services
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2023-24 FY 2024-25
FY 2024-25 FY 2025-2026
Department 2525 - Fire Operations
223
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
Department 5100 - Engineering
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2025-2026
Department 4500 - Senior Center-Nutrition
FY 2023-24 FY 2024-25 FY 2025-2026
Department 4300 - Cultural Arts
FY 2023-24 FY 2024-25
Department 4200 - Senior Citizens
FY 2023-24 FY 2024-25
FY 2025-2026
Department 5300 - Public Works-Parks
FY 2023-24 FY 2024-25
Department 4700 - Recreation-Sports
FY 2023-24 FY 2024-25
FY 2025-2026
224
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: 169 168 165
Total Part Time Employees: 33 39 44
* New Position(s)
FY 2025-2026
FY 2025-2026
Department 9300 - Internal Services-Building Maintenance & Utility FY 2023-24 FY 2024-25 FY 2025-2026
FY 2023-24 FY 2024-25
FY 2025-2026
FY 2025-2026
FY 2023-24 FY 2024-25 FY 2025-2026
FY 2023-24 FY 2024-25
Department 9600 - Internal Services-Data Processing
Department 9400 - Internal Services-Insurance-Employee Benefits Department 5500 - Transit Service
FY 2023-24 FY 2024-25
FY 2023-24 FY 2024-25
Department 9200 - Internal Services-Fleet Management
FY 2023-24 FY 2024-25 FY 2025-2026
Department 5400 - Public Works-Streets
225

FUND SOURCES
Total Resources
Revenues
Transfer In
*memo only Operations Debt Svcs. Capital Transfer Out
Total Uses
Expenditures
101 General Fund 14,777,115 20,462,318 1,001,000 18,560,390 426,144 105,000 1,326,031 20,417,565 44,753 14,821,868 Total General Fund 14,777,115 20,462,318 1,001,000 18,560,390 426,144 105,000 1,326,031 20,417,565 44,753 14,821,868 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 - 28,688 - - 25,000 - 25,000 3,688 3,688 281 LTF Article 8 Streets & Roads - 784,284 1,023,400 625,000 1,648,400 (864,116) (864,116) 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 126,451 172,000 150,000 - - - - - 172,000 298,451 297 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 FUNDS
Estimated
Ending Balance
6/30/26

REVENUES EXPENDITURES
Estimated
Begnning
Balance 7/1/25
Revenues
Over/(Under)
Expenditures
226

FUND SOURCES
Total Resources
Revenues
Transfer In
*memo only Operations Debt Svcs. Capital Transfer Out
Total Uses
Expenditures
FUNDS
Estimated
Begnning
Balance 7/1/25

REVENUES EXPENDITURES
Revenues
Over/(Under)
Expenditures
Estimated
Ending Balance
6/30/26
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 15,270,494 2,000,000 5,987,393 160,860 12,093,843 2,407,594 20,649,690 (5,379,196) 16,025,763 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 78,890 - - 491 79,381 52,519 37,469 603 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 9,334,203 149,927 280,000 982,508 10,746,638 (390,315) 5,510,405 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 - (3,182,607) 399 2014 Assessment Bond Debt Svc 37,359 - - - - - - - - 37,359 Total Debt Service Funds (2,312,607) 1,861,777 1,431,614 - 1,861,777 - - 1,861,777 - (2,312,607) 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 53,862,760 4,730,614 42,698,358 2,598,708 12,695,843 4,730,618 62,723,527 (8,860,767) 49,209,135 227
All Funds Chart
Fund Type
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Adopted Budget
FY 2025-26
Proposed Budget
GENERAL 16,023,921 30,773,324 22,902,641 21,275,772 20,417,565 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 10,746,638 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 62,723,526

GENERAL

32.55%

SPECIAL REVENUE

32.92%

ENTERPRISE

17.13%

DEBT SERVICE

2.64%

INTERNAL SERVICE

11.00%

CAPITAL PROJECTS

3.43%
RDA

0.33%

TRUST & AGENCY

0.00%
228
General Fund Revenues Chart
Revenue Type
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Adopted Budget
FY 2025-26
Proposed Budget
SALES & USE TAX 9,484,079 9,344,694 8,587,725 9,042,000 9,050,000 PROPERTY TAX 1,861,298 2,040,318 2,235,525 2,221,546 2,463,000 VLF 2,275,620 2,476,917 2,572,951 2,623,000 2,760,000
TRANSIT OCCUPANCY TAX 565,510 506,777 594,062 596,000 600,000 LICENSES & PERMITS 375,134 457,838 647,031 629,160 794,850 CHARGES FOR SERVICES 573,636 776,909 1,153,288 1,415,283 1,770,599 FINES, FORFEITURES & PENALTIES 70,062 116,665 84,805 71,500 184,000 FRANCHISE FEES 1,047,570 1,104,496 1,171,830 1,087,436 1,180,070 USE OF MONEY & PROPERTY 64,085 245,097 404,815 233,755 277,000 GRANTS 38,421 29,451 123,522 130,350 29,100
REIMBURSEMENTS 39,393 484,904 178,353 53,749 289,999
OTHER FINANCING SOURCES 2,692,316 15,196,037 5,087,619 910,000 1,001,000 OTHER 269,442 377,679 461,197 342,310 62,700
Total 19,356,566 33,157,782 23,302,723 19,356,089 20,462,318

SALES & USE TAX

44.23%

PROPERTY TAX

12.04%
VLF

13.49% TRANSIT OCCUPANCY TAX

2.93%

LICENSES & PERMITS

3.88%

CHARGES FOR SERVICES

8.65%

FINES, FORFEITURES &

PENALTIES

0.90%

FRANCHISE FEES

5.77%

USE OF MONEY &

PROPERTY

1.35%
GRANTS

0.14%

REIMBURSEMENTS

1.42%

OTHER FINANCING SOURCES

4.89% OTHER

0.31%
229
General Fund Expenditures Chart
Division
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Adopted Budget
FY 2025-26
Proposed Budget
ADMINISTRATIVE SERVICES 1,514,694 2,777,399 2,428,281 1,910,600 2,229,611 FINANCE 800,489 1,498,844 1,049,434 908,821 1,009,396
POLICE 6,259,431 12,801,068 9,808,521 7,678,406 7,847,356 FIRE 3,506,997 7,081,070 4,618,226 4,573,203 4,198,718
DEVELOPMENT SERVICES 1,587,117 2,976,391 2,061,101 1,727,007 1,788,933 COMMUNITY SERVICES 717,612 1,086,315 1,149,701 1,246,307 1,101,371 PUBLIC WORKS 893,794 1,938,151 1,290,519 1,249,903 1,375,689 INTERNAL SERVICES 743,787 614,086 496,859 1,981,524 866,491 Total 16,023,921 30,773,324 22,902,642 21,275,771 20,417,565

ADMINISTRATIVE SERVICES

10.92%

FINANCE

4.94%
POLICE

38.43%
FIRE

20.56% DEVELOPMENT SERVICES

8.76%

COMMUNITY SERVICES

5.39%

PUBLIC WORKS

6.74%

INTERNAL SERVICES

4.24%
230
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
1300 - CITY MANAGER - - $53,250 -
1400 - HUMAN RESOURCES $204,810 $2,070 - -
1600 - FINANCE $126,381 $45,952 $36,778 $3,100
2100 - POLICE SUPPORT $75,906 $164,937 $161,013 $165,600 2125 - CODE ENFORCEMENT - - - $70,000
2150 - DISPATCH - - - $209,475
2200 - POLICE FIELD OPERATIONS $1,183,613 $1,876,279 $379,600 $231,700 2400 - ANIMAL SERVICES - $76,256 $185,200 $98,200
2500 - FIRE ADMINISTRATION $465 $688 $750 $1,000
2525 - FIRE OPERATIONS $1,376,556 $732,047 $100,000 $270,000 2550 - FIRE PREVENTION $23,766 $65,681 $68,095 $62,600
1500 - ECONOMIC DEVELOPMENT $10,000 $5,280 $53,250 -
3100 - PLANNING $150,264 $106,458 $163,893 $88,735
3200 - BUILDING INSPECTION $446,472 $598,816 $738,099 $815,000 5100 - ENGINEERING $166,276 $137,486 $152,750 $613,000
4100 - RECREATION $15,251 $12,513 $21,850 $26,604
4700 - RECREATION-SPORTS $25,064 $24,820 $32,000 $24,800 4300 - CULTURAL ARTS $33,284 $43,009 $50,000 $45,000
4200 - SENIOR CITIZENS $19,989 $20,145 $21,300 $15,635
4500 - SENIOR CENTER-NUTRITION $25,000 $61,513 $57,000 $55,000 5300 - PUBLIC WORKS-PARKS $34,000 $138,646 $71,250 $121,000 5400 - PUBLIC WORKS-STREETS $627 $214 - $3,500
0000 - NON-DEPARTMENTAL REVENUE $29,240,062 $18,272,422 $17,010,011 $17,542,369 9900 - GENERAL-NON DEPARTMENTAL - $917,488 - -
REVENUES TOTAL $33,157,785 $23,302,722 $19,356,089 $20,462,318

EXPENSES
1100 - CITY COUNCIL $156,385 $123,307 $145,043 $144,576 1200 - CITY ATTORNEY $165,565 $261,283 $200,000 $200,000 1300 - CITY MANAGER $801,708 $575,989 $608,981 $733,850 1400 - HUMAN RESOURCES $1,138,567 $1,173,593 $704,464 $941,564 1700 - CITY CLERK $515,174 $294,109 $252,112 $209,621
1600 - FINANCE $1,498,844 $1,049,434 $908,821 $1,009,396 2100 - POLICE SUPPORT $2,838,400 $1,631,298 $2,425,381 $1,745,563 2125 - CODE ENFORCEMENT - - - $204,266
2150 - DISPATCH - - - $861,143
2200 - POLICE FIELD OPERATIONS $9,379,163 $7,337,810 $4,303,204 $3,905,033 2300 - POLICE ADMINISTRATION $583,505 $488,457 $420,806 $520,309 2400 - ANIMAL SERVICES - $350,955 $529,016 $588,206
2500 - FIRE ADMINISTRATION $672,675 $382,376 $410,254 $361,248 2525 - FIRE OPERATIONS $5,839,374 $3,907,212 $3,881,929 $3,539,324 2550 - FIRE PREVENTION $569,021 $328,637 $281,020 $298,146 1500 - ECONOMIC DEVELOPMENT $171,018 $287,290 $287,356 $86,999 1525 - GRANTS MANAGEMENT - - - $30,761
3100 - PLANNING $1,176,494 $650,237 $574,345 $717,686
3200 - BUILDING INSPECTION $1,122,135 $550,007 $398,922 $440,015 5100 - ENGINEERING $506,744 $573,567 $466,384 $408,515
4100 - RECREATION $395,183 $570,886 $664,450 $646,687
4700 - RECREATION-SPORTS $150,690 $121,697 $119,254 $131,115 4300 - CULTURAL ARTS $220,548 $181,314 $175,652 $94,342 4200 - SENIOR CITIZENS $147,905 $110,020 $134,850 $185,890 4500 - SENIOR CENTER-NUTRITION $171,988 $165,785 $152,101 $171,130 5300 - PUBLIC WORKS-PARKS $1,938,072 $1,290,008 $1,249,903 $1,375,689 5400 - PUBLIC WORKS-STREETS $79 $511 - -
Fiscal Year 2025-2026 Budget
General Fund Department Summary
231
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
General Fund Department Summary
0000 - NON-DEPARTMENTAL REVENUE $257,984 $129,000 $149,000 $513,249 9600 - INT. SVC. - DATA PROCESSING $16,870 $25,876 - -
9900 - GENERAL-NON DEPARTMENTAL $339,233 $341,983 $1,832,524 $353,243 EXPENSES TOTAL $30,773,324 $22,902,641 $21,275,772 $20,417,565 232
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
TAXES
400.000.000 - TAXES-SECURED CURRENT $2,050,282 $2,134,263 $2,301,020 $2,420,000 400.000.001 - RDA ADMIN FEE ($430,097) ($461,862) ($485,842) ($490,000) 400.100.000 - VLF IN LIEU OF PROPERTY TAX $2,451,582 $2,572,951 $2,598,000 $2,720,000 400.200.000 - SUCCESSOR AGENCY (RESIDUAL PROPERTY) $213,369 $333,682 $213,369 $300,000 401.000.000 - TAXES-UNSECURED CURRENT $102,642 $104,746 $90,000 $120,000 402.000.000 - TAXES-PRIOR YEAR $3,432 $10,136 $8,000 $8,000 403.000.000 - TAXES-SUPPLEMENTAL $48,050 $58,380 $40,000 $50,000 404.000.000 - TAXES-REAL PROPERTY TRANSFER $38,544 $41,044 $40,000 $40,000 410.000.000 - SALES & USE TAX $9,344,694 $8,587,725 $9,042,000 $9,050,000 413.000.000 - MOTOR VEHICLE IN-LIEU TAX $25,335 $25,000 $40,000 417.000.000 - HOMEOWNER'S EXEMPTION $14,096 $15,136 $14,999 $15,000 TAXES TOTAL $13,861,930 $13,396,201 $13,886,546 $14,273,000 GRANTS
424.000.000 - GRANT REVENUE $26,451 $119,422 $106,250 $5,000 424.000.001 - PG&E GRANT $3,000 $4,100 $4,100 $4,100
424.000.100 - SENIOR NUTRITION-FMAA - - $20,000 $20,000 GRANTS TOTAL $29,451 $123,522 $130,350 $29,100

FRANCHISE FEES
430.000.000 - FRANCHISE FEE-CABLE TV $102,572 $69,952 $95,000 $95,000 430.100.000 - FRANCHISE FEE-CAL WATER $122,179 $106,830 $110,000 $135,000 431.000.000 - FRANCHISE FEE-SKF $179,298 $187,023 $180,000 $205,000 432.000.000 - FRANCHISE FEE-PG&E $197,261 $206,128 $200,000 $205,000 432.050.000 - FRANCHISE FEE-SO CAL GAS $10,371 $12,660 $11,000 $13,000 434.000.000 - FRANCHISE FEE-GARB RESIDENTIAL $239,973 $248,861 $196,896 $220,000 434.010.000 - FRANCHISE FEE-GARB COMMERCIAL $237,223 $249,651 $207,123 $215,000 434.020.000 - FRANCHISE FEE-GARB EDUCATION $6,135 $6,198 $4,893 $5,500 434.030.000 - FRANCHISE FEE-ADMIN FEE $9,483 $9,527 $82,524 $9,500 434.040.000 - FRANCHISE MONITORING & ASSISTANCE - $75,000 - $77,070 FRANCHISE FEES TOTAL $1,104,496 $1,171,830 $1,087,436 $1,180,070

TRANSIT OCCUPANCY TAX
435.000.000 - TRANSIENT OCCUPANCY TAX $506,777 $594,062 $596,000 $600,000 TRANSIT OCCUPANCY TAX TOTAL $506,777 $594,062 $596,000 $600,000

LICENSES & PERMITS
440.000.000 - BUSINESS LICENSE-TAX $192,498 $205,537 $165,000 $200,000 440.100.000 - BUSINESS LICENSE-APPLICATON FEE $7,175 $9,185 $11,151 $8,850 440.200.000 - BUSINESS LICENSE-ADMIN FEE $37,255 $37,072 $30,565 $33,000 440.300.000 - BUSINESS LICENSE-ADA FEE $4,457 $4,488 $3,200 $4,000 441.000.000 - ANIMAL LICENSES $2,755 $2,070 $2,500 -
442.000.000 - BUILDING PERMITS $110,391 $304,525 $346,999 $450,000 442.010.000 - PLUMBING PERMITS $6,258 $5,245 $3,000 $5,000 442.020.000 - ELECTRICAL PERMITS $26,093 $6,772 $7,000 $7,000 442.030.000 - MECHANICAL PERMITS $9,306 $7,458 $6,500 $9,000 442.100.000 - BUILDING PERMIT TECHNOLOGY FEE - $2,783 - $8,500 444.000.000 - ENCROACHMENT PERMITS $39,260 $39,520 $34,000 $45,000 446.000.000 - STREET BLOCKING PERMITS $80 $391 $250 $4,000 448.000.000 - YARD SALE PERMITS $21,070 $20,380 $17,000 $18,000 448.200.000 - FIREWORKS PERMITS $1,241 $1,606 $1,995 $1,500 449.000.000 - OTHER LICENSES & PERMITS - - - $1,000
LICENSES & PERMITS TOTAL $457,838 $647,031 $629,160 $794,850 OTHER
436.050.000 - CONCESSION-SHAFER - $2,209 $2,500 $1,500
481.000.000 - RETURN CHECK CHARGE $65 $40 $100 $100
482.010.000 - MISCELLANEOUS REVENUE $88,625 $93,061 $328,710 $31,300 Fiscal Year 2025-2026 Budget
General Fund Revenue Summary by Type
233
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
General Fund Revenue Summary by Type
482.010.001 - CREDIT CARD REBATES - - - $16,000
482.010.002 - RECYCLING REFUND - - - $2,000
482.010.003 - MOTOR VEHICLE FUEL REFUND - - - $200
482.010.004 - SIGNAGE FEE - - - $8,000
482.020.700 - DONATIONS-ANIMAL SERVICES - $5,350 $10,000 $2,000 482.040.000 - STRUCTURE DEMOLITION $1,800 $1,055 $1,000 $1,000 482.060.000 - ASSET FORFEITURE REVENUE - $2,664 - -
483.000.001 - PROCEEDS FROM LONG-TERM DEBT $286,639 $356,818 - - 484.000.000 - WITNESS FEES $550 - - $600
OTHER TOTAL $377,679 $461,197 $342,310 $62,700

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET
Fiscal Year 2025-2026 Budget
General Fund Revenue Summary by Type
456.340.001 - T-BALL REGISTRATIONS - - - $6,000
456.345.000 - ART CENTER CLASSES $33,284 $43,009 $50,000 $45,000 456.500.000 - PROGRAM REVENUE - - $7,000 $5,104
456.800.000 - NUTRITION DONATION-KAISER $25,000 $50,220 $25,000 $25,000 456.810.000 - NUTRITION DONATION-MEALS - $11,293 $12,000 $10,000 456.900.000 - SENIOR TRIPS $19,989 $20,145 $21,300 $10,835 457.000.000 - SUSD SRO CONTRACT $62,176 $147,643 $145,000 $150,000 457.010.000 - PARLIER DISPATCH CONTRACT $79,167 $193,959 $199,500 $209,475 457.020.000 - SERVICE CONTRACTS REVENUE - - $78,000 $78,000 457.100.000 - SUSD SRO OVERTIME - $14,542 - $15,000
459.100.000 - REPORT CHARGES $13,345 $16,925 $15,750 $16,000 459.225.000 - LOST INSPECTION CARD $350 $25 - -
459.250.000 - RECORDS STORAGE FEE $6,248 $624 $750 -
459.300.000 - RECORDS RESEARCH SERVICE $15 - - -
CHARGES FOR SERVICES TOTAL $776,909 $1,153,288 $1,415,283 $1,770,599

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

MAINTENANCE & OPERATIONS
600.133.000 - MISCELLANEOUS EXPENSE $29,429 - - -
600.201.000 - BAD DEBT $19,591 - - -
MAINTENANCE & OPERATIONS TOTAL $49,020 - - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $208,964 $129,000 $149,000 $513,249 TRANSFERS/OTHER TOTAL $208,964 $129,000 $149,000 $513,249 0000 - NON-DEPARTMENTAL TOTAL $257,984 $129,000 $149,000 $513,249 EXPENSES TOTAL $257,984 $129,000 $149,000 $513,249
Fiscal Year 2025-2026 Budget
General Fund Department 0000 - Non-Departmental
237
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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $161 ($341) - -
500.120.000 - SALARIES PART TIME $18,000 $18,000 $18,000 $18,000 510.210.000 - FICA $1,138 $1,138 $1,116 $1,116
510.215.000 - MEDICARE $266 $266 $261 $261
510.220.000 - HEALTH INSURANCE-EMPLOYER $76,819 $36,835 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $26,226 $41,627 $53,226 510.225.000 - LIFE INSURANCE $1,358 $1,591 $1,476 $1,476 510.230.000 - UNEMPLOYMENT INSURANCE - - $90 $45
510.236.000 - CELL PHONE STIPEND $360 $360 $360 $360
PERSONNEL TOTAL $98,101 $84,076 $62,930 $74,484

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $16,641 $13,866 $14,314 $10,412 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $1,554 $1,452 $1,500 - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $18,768 $22,039 $18,862 $21,680 ALLOCATED COSTS TOTAL $36,963 $37,357 $34,676 $32,092
1100 - CITY COUNCIL TOTAL $156,385 $123,307 $145,043 $144,576 EXPENSES TOTAL $156,385 $123,307 $145,043 $144,576
Fiscal Year 2025-2026 Budget
General Fund Department 1100 - City Council
239
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.

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.
240
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 longterm 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. 241
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

MAINTENANCE & OPERATIONS
600.400.100 - LEGAL FEES $165,565 $261,283 $200,000 $200,000 MAINTENANCE & OPERATIONS TOTAL $165,565 $261,283 $200,000 $200,000 1200 - CITY ATTORNEY TOTAL $165,565 $261,283 $200,000 $200,000 EXPENSES TOTAL $165,565 $261,283 $200,000 $200,000
Fiscal Year 2025-2026 Budget
General Fund Department 1200 - City Attorney
242
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.

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. 243
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 longterm 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. 244
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $268,153 $274,762 $290,151 $396,781 500.130.000 - OVERTIME $3,901 $7,976 - -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $232 - -
500.150.000 - DEFERRED COMPENSATION $11,575 $11,575 $5,000 $5,000 510.210.000 - FICA $13,553 $13,818 $13,568 $20,446
510.215.000 - MEDICARE $3,957 $4,233 $4,208 $5,754
510.220.000 - HEALTH INSURANCE-EMPLOYER $25,884 $15,052 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $11,786 $22,934 $58,445 510.225.000 - LIFE INSURANCE $465 $602 $561 $827
510.230.000 - UNEMPLOYMENT INSURANCE $903 $1,188 $1,451 $992 510.236.000 - CELL PHONE STIPEND $2,040 $2,040 $2,220 $1,500 510.237.000 - CAR ALLOWANCE $6,000 $6,000 $6,000 $6,000 520.310.000 - CALPERS-EMPLOYER $330,944 $15,992 $22,835 $25,770 PERSONNEL TOTAL $667,376 $365,256 $368,928 $521,515

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $3,328 $4,499 $6,512 $4,165 620.300.000 - INTERNAL CHARGE-INSURANCE $39,090 $52,940 $56,554 $54,666 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $311 $581 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $5,631 $22,039 $17,081 $13,008 ALLOCATED COSTS TOTAL $48,360 $80,059 $80,147 $71,839

CAPITAL OUTLAY
700.200.000 - EQUIPMENT - - $150 -
CAPITAL OUTLAY TOTAL - - $150 -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $40,506 $18,138 $18,136
TRANSFERS/OTHER TOTAL - $40,506 $18,138 $18,136
1300 - CITY MANAGER TOTAL $801,708 $575,989 $608,981 $733,850 EXPENSES TOTAL $801,708 $575,989 $608,981 $733,850
Fiscal Year 2025-2026 Budget
General Fund Department 1300 - City Manager
245
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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $86,653 $147,164 $256,312 $416,394 500.130.000 - OVERTIME $8,742 $394 $4,000 $3,700
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $7,427 - - - 500.150.000 - DEFERRED COMPENSATION $1,913 $3,650 $6,820 $11,380 510.210.000 - FICA $6,203 $9,286 $15,220 $25,700
510.215.000 - MEDICARE $1,451 $2,172 $3,560 $6,011
510.220.000 - HEALTH INSURANCE-EMPLOYER $11,192 $14,244 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $13,733 $50,861 $115,495 510.225.000 - LIFE INSURANCE $277 $603 $741 $1,339
510.230.000 - UNEMPLOYMENT INSURANCE $255 $605 $1,228 $1,037 510.237.000 - CAR ALLOWANCE - $2,813 $4,001 $4,001
520.310.000 - CALPERS-EMPLOYER $156,460 $19,899 $27,292 $41,022 PERSONNEL TOTAL $280,573 $214,562 $370,035 $626,079

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $3,328 $3,636 $7,802 $12,495 620.300.000 - INTERNAL CHARGE-INSURANCE $13,775 $42,430 $48,187 $75,559 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $311 $581 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $3,754 $13,224 $10,427 $17,344 ALLOCATED COSTS TOTAL $21,168 $59,871 $66,416 $105,398

CAPITAL OUTLAY
700.250.000 - EQUIPMENT-SOFTWARE $315,357 $5,965 - -
CAPITAL OUTLAY TOTAL $315,357 $5,965 - -

DEBT SERVICE
700.410.000 - LEASE PRINCIPAL - $38,678 - -
750.410.000 - LEASE INTEREST - $7,165 - -
DEBT SERVICE TOTAL - $45,843 - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $26,469 $8,543 $8,542
TRANSFERS/OTHER TOTAL - $26,469 $8,543 $8,542
1400 - HUMAN RESOURCES TOTAL $1,138,567 $1,173,593 $704,464 $941,564 EXPENSES TOTAL $1,138,567 $1,173,593 $704,464 $941,564
Fiscal Year 2025-2026 Budget
General Fund Department 1400 - Human Resources
247
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.

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
• Increase marketing for the Arts Center and other community facilities. 248
• 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. 249
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $7,463 $67,661 $70,597 - 500.130.000 - OVERTIME $518 $843 - -
500.150.000 - DEFERRED COMPENSATION - $1,750 $2,100 -
510.210.000 - FICA $543 $4,274 $4,378 -
510.215.000 - MEDICARE $127 $1,000 $1,024 -
510.220.000 - HEALTH INSURANCE-EMPLOYER $277 $3,837 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $3,153 $6,707 - 510.225.000 - LIFE INSURANCE - $280 $266 -
510.230.000 - UNEMPLOYMENT INSURANCE $22 $173 $353 -
510.236.000 - CELL PHONE STIPEND $60 - - -
520.310.000 - CALPERS-EMPLOYER $122,130 $5,125 $5,556 - PERSONNEL TOTAL $131,140 $88,095 $90,981 -

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $3,328 $2,773 $2,863 $2,082 620.300.000 - INTERNAL CHARGE-INSURANCE $11,784 $13,488 $13,760 $12,733 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $311 $290 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $5,631 $4,408 $3,773 $4,336 ALLOCATED COSTS TOTAL $21,054 $20,959 $20,396 $19,151

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $12,678 $106,979 $6,978
TRANSFERS/OTHER TOTAL - $12,678 $106,979 $6,978
1500 - ECONOMIC DEVELOPMENT TOTAL $171,018 $287,290 $287,356 $86,999 EXPENSES TOTAL $171,018 $287,290 $287,356 $86,999
Fiscal Year 2025-2026 Budget
General Fund Department 1500 - Economic Development
250
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.

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 of May 20, 2025. 251
• Actively reviewing, preparing applications, or evaluating submittal criteria for 6 grant applications, totaling at least $125,000.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.120.000 - SALARIES PART TIME - - - $21,262
510.210.000 - FICA - - - $1,319
510.215.000 - MEDICARE - - - $309
510.230.000 - UNEMPLOYMENT INSURANCE - - - $54
520.310.000 - CALPERS-EMPLOYER - - - $1,693
PERSONNEL TOTAL - - - $24,637

ALLOCATED COSTS
620.300.000 - INTERNAL CHARGE-INSURANCE - - - $3,824
ALLOCATED COSTS TOTAL - - - $3,824
1525 - GRANTS MANAGEMENT TOTAL - - - $30,761
EXPENSES TOTAL - - - $30,761
Fiscal Year 2025-2026 Budget
General Fund Department 1525 - Grants Management
253
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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $258,493 $201,697 $357,814 $455,402 500.120.000 - SALARIES PART TIME $33,720 - - -
500.130.000 - OVERTIME $21,178 $38,782 $19,763 $2,500
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $2,965 $1,538 - $3,000 500.150.000 - DEFERRED COMPENSATION $2,150 $3,503 $7,500 $11,335 510.210.000 - FICA $19,000 $15,246 $22,041 $27,926
510.215.000 - MEDICARE $4,444 $3,566 $5,155 $6,591
510.220.000 - HEALTH INSURANCE-EMPLOYER $59,882 $28,715 - $10,800 510.222.000 - HEALTH BENEFITS EXPENSE - $14,463 $37,081 $29,419 510.225.000 - LIFE INSURANCE $787 $960 $1,211 $1,186
510.230.000 - UNEMPLOYMENT INSURANCE $988 $993 $1,778 $1,137 510.236.000 - CELL PHONE STIPEND $844 - $540 $684
510.237.000 - CAR ALLOWANCE $3,750 - $3,751 $4,751
520.310.000 - CALPERS-EMPLOYER $471,273 $18,913 $30,307 $38,618 PERSONNEL TOTAL $879,473 $328,376 $486,941 $593,349

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $13,313 $12,819 $10,947 $10,412 620.300.000 - INTERNAL CHARGE-INSURANCE $54,539 $74,813 $69,437 $82,360 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $1,243 $1,742 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $16,892 $26,447 $22,635 $21,680 ALLOCATED COSTS TOTAL $85,987 $115,821 $103,019 $114,452

CAPITAL OUTLAY
700.250.000 - EQUIPMENT-SOFTWARE $138,474 - - -
CAPITAL OUTLAY TOTAL $138,474 - - -

DEBT SERVICE
700.410.000 - LEASE PRINCIPAL - $18,758 - -
750.410.000 - LEASE INTEREST - $2,242 - -
DEBT SERVICE TOTAL - $21,000 - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $57,236 $25,627 $25,624
TRANSFERS/OTHER TOTAL - $57,236 $25,627 $25,624
1600 - FINANCE TOTAL $1,498,844 $1,049,434 $908,821 $1,009,396 EXPENSES TOTAL $1,498,844 $1,049,434 $908,821 $1,009,396 Fiscal Year 2025-2026 Budget
General Fund Department 1600 - Finance
255
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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $146,360 $131,601 $97,446 $84,466 500.130.000 - OVERTIME $7,791 $16,839 $6,500 -
500.130.400 - OVERTIME-CALL BACK $214 - - -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $1,425 $1,590 $1,500 - 500.150.000 - DEFERRED COMPENSATION $3,300 $2,550 $2,100 $2,100 510.210.000 - FICA $9,818 $9,476 $6,005 $5,237
510.215.000 - MEDICARE $2,296 $2,216 $1,405 $1,225
510.220.000 - HEALTH INSURANCE-EMPLOYER $27,890 $12,911 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $3,120 $4,835 $18,786 510.225.000 - LIFE INSURANCE $561 $454 $296 $266
510.230.000 - UNEMPLOYMENT INSURANCE $496 $584 $485 $212 520.310.000 - CALPERS-EMPLOYER $258,689 $17,957 $14,760 $12,924 PERSONNEL TOTAL $458,841 $199,298 $135,332 $125,216

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $6,656 $4,683 $2,863 $2,082 620.300.000 - INTERNAL CHARGE-INSURANCE $27,858 $26,780 $18,993 $15,192 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $622 $581 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $7,507 $8,815 $7,545 $4,336 ALLOCATED COSTS TOTAL $42,643 $40,860 $29,401 $21,610

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $25,244 $13,929 $13,928
TRANSFERS/OTHER TOTAL - $25,244 $13,929 $13,928
1700 - CITY CLERK TOTAL $515,174 $294,109 $252,112 $209,621 EXPENSES TOTAL $515,174 $294,109 $252,112 $209,621
Fiscal Year 2025-2026 Budget
General Fund Department 1700 - City Clerk
257
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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $726,869 $541,841 $1,151,785 $782,760 500.110.100 - OFFICER IN CHARGE - $38 - -
500.116.000 - COURT STANDBY $328 $639 $1,500 $1,000
500.117.000 - COURT APPEARANCE $112 $211 $1,400 $2,500
500.120.000 - SALARIES PART TIME $26,641 $48,881 $139,071 $20,679 500.130.000 - OVERTIME $53,313 $44,087 $50,000 $55,000
500.130.002 - OVERTIME-SPECIAL EVENT $340 - $1,000 $1,000 500.130.003 - GRANT HOURS - $1,611 - -
500.130.100 - OVERTIME-MINIMUM STAFFING $9,002 $3,104 $2,000 - 500.130.200 - OVERTIME-RANGE - - $1,000 $3,000
500.130.300 - OVERTIME-TRAINING $1,680 $2,915 $3,000 $1,500 500.130.400 - OVERTIME-CALL BACK $11,082 $7,469 $25,000 $10,000 500.130.500 - OVERTIME-HOLD OVER $29,679 $8,121 $4,000 $4,000 500.130.600 - ON CALL $1,000 $650 $2,000 $2,000
500.134.000 - HOLIDAY PAY $20,792 $9,497 $34,130 $39,897 500.135.000 - SAL-S/L INCENT & VAC CASH OUT $8,958 $10,822 - - 500.150.000 - DEFERRED COMPENSATION $7,188 $7,288 $8,100 $6,000 510.210.000 - FICA $53,523 $41,665 $76,784 $49,670
510.215.000 - MEDICARE $12,518 $9,744 $17,958 $11,617
510.220.000 - HEALTH INSURANCE-EMPLOYER $205,248 $85,702 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $41,085 $178,166 $130,523 510.225.000 - LIFE INSURANCE $2,609 $1,653 $2,531 $1,557 510.230.000 - UNEMPLOYMENT INSURANCE $2,635 $2,600 $6,193 $2,003 510.235.000 - UNIFORM ALLOWANCE $7,613 $6,807 $13,400 $7,100 510.236.000 - CELL PHONE STIPEND $2,640 $2,910 $4,080 $3,060 520.310.000 - CALPERS-EMPLOYER $1,046,979 $79,877 $141,187 $128,360 PERSONNEL TOTAL $2,230,749 $959,218 $1,864,285 $1,263,226

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $38,672 $24,003 $20,238 $24,193 620.200.000 - INTERNAL CHARGE-BUILDING $48,003 $67,409 $37,818 $44,368 620.300.000 - INTERNAL CHARGE-INSURANCE $186,701 $138,005 $217,116 $174,675 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $5,284 $4,936 - - Fiscal Year 2025-2026 Budget
General Fund Department 2100 - Police Support
259
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
General Fund Department 2100 - Police Support
620.600.000 - INTERNAL CHARGE-DATA PROCESSING $37,537 $70,525 $60,360 $21,680 ALLOCATED COSTS TOTAL $316,197 $304,878 $335,531 $264,916

CAPITAL OUTLAY
700.200.000 - EQUIPMENT - $2,240 - -
CAPITAL OUTLAY TOTAL - $2,240 - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $112,056 $55,331 $55,326
TRANSFERS/OTHER TOTAL - $112,056 $55,331 $55,326
2100 - POLICE SUPPORT TOTAL $2,838,400 $1,631,298 $2,425,381 $1,745,563 EXPENSES TOTAL $2,838,400 $1,631,298 $2,425,381 $1,745,563 260
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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME - - - $118,888
500.130.000 - OVERTIME - - - $4,000
500.150.000 - DEFERRED COMPENSATION - - - $1,200
510.210.000 - FICA - - - $7,372
510.215.000 - MEDICARE - - - $1,724
510.222.000 - HEALTH BENEFITS EXPENSE - - - $18,159
510.225.000 - LIFE INSURANCE - - - $206
510.230.000 - UNEMPLOYMENT INSURANCE - - - $298
510.235.000 - UNIFORM ALLOWANCE - - - $1,700
510.236.000 - CELL PHONE STIPEND - - - $480
520.310.000 - CALPERS-EMPLOYER - - - $9,464
PERSONNEL TOTAL - - - $163,491

ALLOCATED COSTS
620.300.000 - INTERNAL CHARGE-INSURANCE - - - $22,103
620.600.000 - INTERNAL CHARGE-DATA PROCESSING - - - $8,672 ALLOCATED COSTS TOTAL - - - $30,775
2125 - CODE ENFORCEMENT TOTAL - - - $204,266
EXPENSES TOTAL - - - $204,266
Fiscal Year 2025-2026 Budget
General Fund Department 2125 - Code Enforcement
262
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.

Objectives for Fiscal Year 2025-2026
• Reduction in Call Times.
• Commitment to Customer Service.
• Enhance Employee Wellness
263
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME - - - $391,352
500.120.000 - SALARIES PART TIME - - - $134,855
500.130.000 - OVERTIME - - - $20,000
500.134.000 - HOLIDAY PAY - - - $19,674
500.150.000 - DEFERRED COMPENSATION - - - $3,600
510.210.000 - FICA - - - $33,658
510.215.000 - MEDICARE - - - $7,872
510.222.000 - HEALTH BENEFITS EXPENSE - - - $81,081
510.225.000 - LIFE INSURANCE - - - $1,026
510.230.000 - UNEMPLOYMENT INSURANCE - - - $1,358
510.235.000 - UNIFORM ALLOWANCE - - - $4,600
520.310.000 - CALPERS-EMPLOYER - - - $32,478
PERSONNEL TOTAL - - - $731,554

ALLOCATED COSTS
620.300.000 - INTERNAL CHARGE-INSURANCE - - - $101,781
ALLOCATED COSTS TOTAL - - - $101,781
2150 - DISPATCH TOTAL - - - $861,143
EXPENSES TOTAL - - - $861,143
Fiscal Year 2025-2026 Budget
General Fund Department 2150 - Dispatch
264
Police Field Operations
Mission
The mission of the Selma Police Department is to serve and protect all citizens in a respectful, compassionate and professional manner while providing the utmost in human dignity in every circumstance.
• Form strong community partnerships to enhance the trust of the citizens of Selma in its Police Department.
• Promote teamwork and professional performance.
• Prevent citizens from becoming crime victims and from injury in traffic collisions. • Continually work to improve our professional performance.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $2,075,088 $2,844,555 $1,920,467 $1,555,556 500.110.100 - OFFICER IN CHARGE $59 $341 $1,000 $1,000
500.116.000 - COURT STANDBY $17,695 $23,526 - $15,000
500.117.000 - COURT APPEARANCE $6,781 $10,053 - $5,000
500.120.000 - SALARIES PART TIME $40,709 $118,525 - -
500.130.000 - OVERTIME $123,403 $187,777 $80,000 $80,000 500.130.002 - OVERTIME-SPECIAL EVENT $12,021 $17,478 $15,000 $15,000 500.130.003 - GRANT HOURS $981 $2,922 - -
500.130.100 - OVERTIME-MINIMUM STAFFING $119,206 $62,839 $40,000 $40,001 500.130.200 - OVERTIME-RANGE $9,018 $9,994 $21,000 $20,000 500.130.300 - OVERTIME-TRAINING $13,291 $38,295 $30,000 $30,000 500.130.400 - OVERTIME-CALL BACK $19,022 $13,570 $24,000 $10,000 500.130.500 - OVERTIME-HOLD OVER $58,441 $68,944 $40,000 $35,000 500.130.600 - ON CALL $200 - - -
500.134.000 - HOLIDAY PAY $87,629 $118,026 $122,668 $80,767 500.135.000 - SAL-S/L INCENT & VAC CASH OUT $53,701 $88,923 - - 500.150.000 - DEFERRED COMPENSATION $17,450 $21,363 $14,700 $15,100 500.170.000 - WORKERS COMPENSATION INSURANCE $22,305 $120,014 - - 510.210.000 - FICA $157,350 $217,201 $121,884 $99,389
510.215.000 - MEDICARE $36,800 $50,797 $28,506 $23,245
510.220.000 - HEALTH INSURANCE-EMPLOYER $427,810 $287,476 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $177,164 $220,831 $199,385 510.225.000 - LIFE INSURANCE $5,339 $7,099 $4,697 $3,164 510.230.000 - UNEMPLOYMENT INSURANCE $7,437 $13,224 $9,830 $4,008 510.235.000 - UNIFORM ALLOWANCE $25,266 $30,703 $25,400 $19,800 510.236.000 - CELL PHONE STIPEND $3,480 $4,364 $3,360 $2,220 520.310.000 - CALPERS-EMPLOYER $4,569,123 $417,301 $319,702 $250,014 PERSONNEL TOTAL $7,909,604 $4,952,472 $3,043,045 $2,503,649

MAINTENANCE & OPERATIONS
600.120.000 - POSTAGE $181 $202 - -
600.250.000 - SUPPLIES $75,979 $61,251 $70,000 $55,000
600.251.000 - INVESTIGATIVE SERVICES EXPENSE $2,816 $852 - - 600.300.000 - UNIFORM EXPENSE - $200 $1,500 $1,000
600.350.000 - RADIOS, COMMUNICATION, ETC. - $6,459 $10,000 $6,000 600.375.000 - EQUIPMENT REPAIRS $552 $1,985 $2,000 $1,000 600.400.000 - PROFESSIONAL SERVICES $213,112 $260,835 $20,500 $38,000 600.400.500 - LAB SERVICES $1,622 $3,939 $5,000 $5,000
600.400.700 - ANIMAL CARE COSTS $677 $1,055 $1,000 $1,000 600.401.900 - PEST CONTROL $255 $270 - -
600.475.000 - MAINTENANCE AGREEMENTS $9,808 $11,486 - - 600.600.000 - LEASE PAYMENTS - - $3,816 $3,008
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $1,342 $1,300 $2,000 $1,999 610.910.000 - TRAINING-POST $6,597 $9,199 - -
610.910.001 - POST REIMB $66 - - -
610.915.000 - TRAINING & EDUCATION $12,306 $31,254 $30,000 $25,000 610.920.000 - TRAVEL, CONFERENCE & MEETING $36 $111 $2,000 $2,000 630.100.000 - TELEPHONE $25,845 $26,039 $23,435 $23,884 630.200.000 - GAS & ELECTRIC $38,059 $53,260 $41,383 $40,607 630.300.000 - WATER $1,616 $1,693 $1,502 $1,640
630.400.000 - SEWER $516 $534 $660 $558
630.500.000 - ALARM $272 $356 $329 $299
630.700.000 - INTERNET $1,037 $924 $1,000 $965
MAINTENANCE & OPERATIONS TOTAL $392,694 $473,203 $216,125 $206,960 Fiscal Year 2025-2026 Budget
General Fund Department 2200 - Police Field Operations
266
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
General Fund Department 2200 - Police Field Operations

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $301,637 $240,026 $202,375 $403,223 620.200.000 - INTERNAL CHARGE-BUILDING $48,003 $67,409 $37,818 $44,368 620.300.000 - INTERNAL CHARGE-INSURANCE $414,120 $575,086 $416,175 $403,754 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $9,013 $8,420 $9,000 - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $133,256 $154,274 $132,038 $96,477 ALLOCATED COSTS TOTAL $906,029 $1,045,216 $797,406 $947,822

CAPITAL OUTLAY
700.200.000 - EQUIPMENT $60,913 $304,512 - -
700.400.000 - LEASE PURCHASE $102,829 $71,703 - -
CAPITAL OUTLAY TOTAL $163,742 $376,215 - -

DEBT SERVICE
700.410.000 - LEASE PRINCIPAL $1,701 $10,575 - -
750.410.000 - LEASE INTEREST $5,394 $945 - -
DEBT SERVICE TOTAL $7,094 $11,520 - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $479,184 $246,628 $246,602 TRANSFERS/OTHER TOTAL - $479,184 $246,628 $246,602
2200 - POLICE FIELD OPERATIONS TOTAL $9,379,163 $7,337,810 $4,303,204 $3,905,033 EXPENSES TOTAL $9,379,163 $7,337,810 $4,303,204 $3,905,033 267
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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $157,001 $233,727 $238,251 $267,057 500.120.000 - SALARIES PART TIME - $20,947 - -
500.130.000 - OVERTIME - $17,045 - -
500.130.400 - OVERTIME-CALL BACK - $129 - -
500.150.000 - DEFERRED COMPENSATION $7,760 $200 - $6,200 510.210.000 - FICA $9,710 $15,855 $13,720 $15,211
510.215.000 - MEDICARE $2,271 $3,762 $3,364 $3,873
510.220.000 - HEALTH INSURANCE-EMPLOYER $22,245 $13,203 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $12,378 $22,046 $27,616 510.225.000 - LIFE INSURANCE $228 $429 $524 $524
510.230.000 - UNEMPLOYMENT INSURANCE $518 $1,052 $1,160 $668 510.235.000 - UNIFORM ALLOWANCE $1,018 $1,200 - -
510.236.000 - CELL PHONE STIPEND $760 $720 $720 $720
520.310.000 - CALPERS-EMPLOYER $310,028 $37,421 $43,643 $50,455 PERSONNEL TOTAL $511,537 $358,069 $323,428 $372,324

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $7,735 $16,002 $13,491 $48,387 620.200.000 - INTERNAL CHARGE-BUILDING $10,667 $14,980 $8,404 $9,860 620.300.000 - INTERNAL CHARGE-INSURANCE $21,911 $43,944 $46,318 $51,594 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $622 $581 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $5,631 $4,408 $2,882 $8,672 ALLOCATED COSTS TOTAL $46,565 $79,915 $71,095 $118,513

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $34,552 $16,466 $16,464
TRANSFERS/OTHER TOTAL - $34,552 $16,466 $16,464
2300 - POLICE ADMINISTRATION TOTAL $583,505 $488,457 $420,806 $520,309 EXPENSES TOTAL $583,505 $488,457 $420,806 $520,309
Fiscal Year 2025-2026 Budget
General Fund Department 2300 - Police Administration
269
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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME - $110,125 $341,037 $279,379 500.120.000 - SALARIES PART TIME - $13,147 - -
500.130.000 - OVERTIME - $25,421 - -
500.150.000 - DEFERRED COMPENSATION - $700 $2,400 $5,700 510.210.000 - FICA - $7,631 $20,562 $17,322
510.215.000 - MEDICARE - $1,785 $4,809 $4,051
510.220.000 - HEALTH INSURANCE-EMPLOYER - $831 - -
510.222.000 - HEALTH BENEFITS EXPENSE - $6,832 $30,426 $83,090 510.225.000 - LIFE INSURANCE - $280 $532 $1,063
510.230.000 - UNEMPLOYMENT INSURANCE - $314 $1,659 $527 520.310.000 - CALPERS-EMPLOYER - $6,502 $26,100 $22,239 PERSONNEL TOTAL - $173,568 $427,525 $413,371

CAPITAL OUTLAY
700.200.000 - EQUIPMENT - $72,470 - -
CAPITAL OUTLAY TOTAL - $72,470 - -

DEBT SERVICE
700.410.000 - LEASE PRINCIPAL - $27,736 - -
DEBT SERVICE TOTAL - $27,736 - -
2400 - ANIMAL SERVICES TOTAL - $350,955 $529,016 $588,206 EXPENSES TOTAL - $350,955 $529,016 $588,206
Fiscal Year 2025-2026 Budget
General Fund Department 2400 - Animal Services
271
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 all-hazards 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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $121,631 $93,414 $95,775 $64,987 500.120.000 - SALARIES PART TIME $13,098 $8,513 $16,660 - 500.130.000 - OVERTIME $9 $346 - $500
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $185 $11,570 $500 - 500.150.000 - DEFERRED COMPENSATION $1,469 $2,292 $4,940 $1,775 510.210.000 - FICA $8,310 $7,369 $6,972 $3,701
510.215.000 - MEDICARE $1,943 $1,723 $1,632 $943
510.220.000 - HEALTH INSURANCE-EMPLOYER $17,822 $8,514 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $3,804 $7,060 $5,905 510.225.000 - LIFE INSURANCE $302 $325 $309 $162
510.230.000 - UNEMPLOYMENT INSURANCE $432 $287 $564 $163 510.235.000 - UNIFORM ALLOWANCE $750 $316 $500 -
510.236.000 - CELL PHONE STIPEND $940 $865 $750 $375
520.310.000 - CALPERS-EMPLOYER $290,948 $15,606 $16,644 $11,186 PERSONNEL TOTAL $457,838 $154,942 $152,306 $89,697

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $7,735 $8,001 $6,746 $24,193 620.200.000 - INTERNAL CHARGE-BUILDING $38,347 $29,343 $30,843 $30,334 620.300.000 - INTERNAL CHARGE-INSURANCE $21,513 $17,338 $19,768 $11,779 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $622 $581 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $11,261 $8,815 $7,545 $8,672 ALLOCATED COSTS TOTAL $79,478 $64,078 $64,902 $74,978

CAPITAL OUTLAY
700.400.000 - LEASE PURCHASE $53,121 $54,656 $59,533 $57,861 CAPITAL OUTLAY TOTAL $53,121 $54,656 $59,533 $57,861

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET
Fiscal Year 2025-2026 Budget
General Fund Department 2500 - Fire Administration

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $23,978 $15,722 $15,721
TRANSFERS/OTHER TOTAL - $23,978 $15,722 $15,721
2500 - FIRE ADMINISTRATION TOTAL $672,675 $382,376 $410,254 $361,248 EXPENSES TOTAL $672,675 $382,376 $410,254 $361,248
274
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 all-hazards approach while protecting life, property, and the environment as we maintain a continuous pursuit of excellence in our profession.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $1,436,411 $1,572,763 $1,757,472 $1,425,430 500.110.100 - OFFICER IN CHARGE $820 $3,666 - -
500.110.200 - FLSA $60,605 $92,407 $153,633 $157,587
500.130.000 - OVERTIME $202,042 $465,277 $200,000 $300,000 500.130.002 - OVERTIME-SPECIAL EVENT $134,727 $17,438 $9,795 $6,000 500.130.300 - OVERTIME-TRAINING $9,769 $17,594 $26,000 $10,000 500.130.400 - OVERTIME-CALL BACK $2,540 $2,964 - -
500.134.000 - HOLIDAY PAY $116,677 $129,547 $153,633 $193,953 500.135.000 - SAL-S/L INCENT & VAC CASH OUT $61,320 $63,555 $65,000 - 500.150.000 - DEFERRED COMPENSATION $14,525 $15,963 $18,150 $16,425 500.170.000 - WORKERS COMPENSATION INSURANCE $28,036 $29,749 - - 510.210.000 - FICA $121,722 $142,728 $118,179 $107,451
510.215.000 - MEDICARE $28,830 $33,772 $27,688 $25,228
510.220.000 - HEALTH INSURANCE-EMPLOYER $267,414 $152,021 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $77,751 $187,098 $197,563 510.225.000 - LIFE INSURANCE $5,093 $5,846 $6,287 $5,179 510.230.000 - UNEMPLOYMENT INSURANCE $5,845 $8,479 $9,548 $4,350 510.235.000 - UNIFORM ALLOWANCE $15,582 $16,917 $16,000 $15,000 510.236.000 - CELL PHONE STIPEND $1,740 $2,070 $2,160 $900 510.238.000 - PHYS FIT REIMBURSEMENT $2,000 $1,000 - -
520.310.000 - CALPERS-EMPLOYER $2,677,284 $273,130 $304,939 $259,086 PERSONNEL TOTAL $5,192,982 $3,124,637 $3,055,582 $2,724,152

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $85,077 $64,007 $53,967 $16,129 620.200.000 - INTERNAL CHARGE-BUILDING $79,459 $61,139 $63,921 $49,123 620.300.000 - INTERNAL CHARGE-INSURANCE $314,947 $241,398 $324,734 $355,223 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $5,905 $5,517 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $65,690 $66,118 $56,588 $39,024 ALLOCATED COSTS TOTAL $551,078 $438,179 $499,210 $459,499 Fiscal Year 2025-2026 Budget
General Fund Department 2525 - Fire Operations
276
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
General Fund Department 2525 - Fire Operations

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS - - - $50,000
700.200.000 - EQUIPMENT - - - $1
CAPITAL OUTLAY TOTAL - - - $50,001

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $242,332 $141,347 $141,333 TRANSFERS/OTHER TOTAL - $242,332 $141,347 $141,333
2525 - FIRE OPERATIONS TOTAL $5,839,374 $3,907,212 $3,881,929 $3,539,324 EXPENSES TOTAL $5,839,374 $3,907,212 $3,881,929 $3,539,324 277
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 all-hazards approach while protecting life, property, and the environment as we maintain a continuous pursuit of excellence in our profession.

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
278
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $122,037 $121,872 $112,018 $132,325 500.130.000 - OVERTIME $8,001 $2,156 $2,300 -
500.130.002 - OVERTIME-SPECIAL EVENT $82,199 $35,183 - - 500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $1,150 - - 500.150.000 - DEFERRED COMPENSATION $2,100 $2,100 $2,100 $2,100 510.210.000 - FICA $10,104 $9,146 $6,751 $8,205
510.215.000 - MEDICARE $3,056 $2,301 $1,579 $1,919
510.220.000 - HEALTH INSURANCE-EMPLOYER $25,331 $12,815 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $6,350 $12,700 $20,874 510.225.000 - LIFE INSURANCE $308 $358 $379 $379
510.230.000 - UNEMPLOYMENT INSURANCE $678 $635 $545 $331 510.235.000 - UNIFORM ALLOWANCE $1,000 $1,167 $1,000 $1,000 510.236.000 - CELL PHONE STIPEND $720 $720 $720 $720
520.310.000 - CALPERS-EMPLOYER $215,316 $21,112 $21,873 $26,664 PERSONNEL TOTAL $470,849 $217,064 $161,965 $194,517

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $15,468 $8,001 $6,746 $8,064 620.200.000 - INTERNAL CHARGE-BUILDING $38,347 $29,343 $30,843 $30,334 620.300.000 - INTERNAL CHARGE-INSURANCE $22,491 $24,733 $23,426 $29,733 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $311 $290 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $3,754 $8,815 $7,545 $4,336 ALLOCATED COSTS TOTAL $80,371 $71,182 $68,560 $72,467

CAPITAL OUTLAY
700.250.000 - EQUIPMENT-SOFTWARE - - $5,000 -
CAPITAL OUTLAY TOTAL - - $5,000 -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $20,811 $11,322 $11,321
TRANSFERS/OTHER TOTAL - $20,811 $11,322 $11,321
2550 - FIRE PREVENTION TOTAL $569,021 $328,637 $281,020 $298,146 EXPENSES TOTAL $569,021 $328,637 $281,020 $298,146
Fiscal Year 2025-2026 Budget
General Fund Department 2550 - Fire Prevention
279
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.

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. 280
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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $106,300 $199,272 $272,248 $386,195 500.130.000 - OVERTIME - $4,856 $4,000 $2,800
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $4,005 - - $2,000 500.150.000 - DEFERRED COMPENSATION $1,138 $375 $2,250 $5,550 510.210.000 - FICA $7,042 $11,699 $16,285 $23,486
510.215.000 - MEDICARE $1,647 $2,736 $3,867 $5,588
510.220.000 - HEALTH INSURANCE-EMPLOYER $14,461 $7,282 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $19,947 $40,280 $70,555 510.225.000 - LIFE INSURANCE $166 $396 $496 $762
510.230.000 - UNEMPLOYMENT INSURANCE $377 $766 $1,334 $964 510.236.000 - CELL PHONE STIPEND $600 $601 $495 $495
510.237.000 - CAR ALLOWANCE $3,300 $2,004 $1,651 $1,651 520.310.000 - CALPERS-EMPLOYER $232,556 $14,996 $20,985 $30,670 PERSONNEL TOTAL $371,591 $264,931 $363,891 $530,716

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $7,735 $16,002 $13,491 $8,064 620.200.000 - INTERNAL CHARGE-BUILDING $6,654 $6,501 $5,725 $6,247 620.300.000 - INTERNAL CHARGE-INSURANCE $20,538 $59,693 $52,154 $69,966 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $466 $436 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $8,446 $8,815 $8,436 $17,344 ALLOCATED COSTS TOTAL $43,838 $91,447 $79,806 $101,621

CAPITAL OUTLAY
700.250.000 - EQUIPMENT-SOFTWARE $159,600 $7,678 $19,000 $45,000 CAPITAL OUTLAY TOTAL $159,600 $7,678 $19,000 $45,000

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $37,815 $12,598 $12,597
TRANSFERS/OTHER TOTAL - $37,815 $12,598 $12,597
3100 - PLANNING TOTAL $1,176,494 $650,237 $574,345 $717,686 EXPENSES TOTAL $1,176,494 $650,237 $574,345 $717,686
Fiscal Year 2025-2026 Budget
General Fund Department 3100 - Planning
282
Building Inspection
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.

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. 283
• 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. 284
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $244,176 $178,078 $161,506 $181,484 500.120.000 - SALARIES PART TIME $16,850 $1,416 - -
500.130.000 - OVERTIME $7,360 $3,313 $4,700 $3,400
500.130.400 - OVERTIME-CALL BACK $107 - - -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $1,907 $13,105 - $1,000 500.150.000 - DEFERRED COMPENSATION - $775 $3,500 $3,500 510.210.000 - FICA $15,920 $12,792 $9,449 $10,819
510.215.000 - MEDICARE $3,723 $2,992 $2,270 $2,628
510.220.000 - HEALTH INSURANCE-EMPLOYER $56,840 $29,554 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $5,720 $14,789 $17,943 510.225.000 - LIFE INSURANCE $848 $660 $499 $499
510.230.000 - UNEMPLOYMENT INSURANCE $842 $806 $783 $453 510.235.000 - UNIFORM ALLOWANCE $1,920 $998 $250 $250
510.236.000 - CELL PHONE STIPEND $1,560 $1,380 $1,230 $1,230 510.237.000 - CAR ALLOWANCE $800 $2,033 $1,701 $1,701
520.310.000 - CALPERS-EMPLOYER $496,288 $15,666 $12,317 $14,423 PERSONNEL TOTAL $849,141 $269,288 $212,994 $239,330

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $30,937 $24,003 $20,238 $24,193 620.200.000 - INTERNAL CHARGE-BUILDING $11,096 $7,456 $3,649 $4,165 620.300.000 - INTERNAL CHARGE-INSURANCE $52,274 $42,781 $30,569 $38,006 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $777 $726 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $15,953 $17,632 $13,309 $17,344 ALLOCATED COSTS TOTAL $111,037 $92,598 $67,764 $83,708

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $45,408 $27,348 $27,345
TRANSFERS/OTHER TOTAL - $45,408 $27,348 $27,345
3200 - BUILDING INSPECTION TOTAL $1,122,135 $550,007 $398,922 $440,015 EXPENSES TOTAL $1,122,135 $550,007 $398,922 $440,015
Fiscal Year 2025-2026 Budget
General Fund Department 3200 - Building Inspection
285
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.

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
286
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $44,683 $77,126 $90,114 $90,875 500.120.000 - SALARIES PART TIME - - $400 $6,328
500.130.000 - OVERTIME $272 $1,040 $1,776 $1,000
500.130.400 - OVERTIME-CALL BACK - $21 - $75
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $21,843 $1,099 - - 500.150.000 - DEFERRED COMPENSATION - $800 $1,767 $567
500.170.000 - WORKERS COMPENSATION INSURANCE - $2,889 - - 510.210.000 - FICA $4,129 $5,238 $5,412 $5,984
510.215.000 - MEDICARE $965 $1,225 $1,266 $1,400
510.220.000 - HEALTH INSURANCE-EMPLOYER $5,363 $6,413 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $277 $5,578 $24,398 510.225.000 - LIFE INSURANCE $123 $399 $386 $112
510.230.000 - UNEMPLOYMENT INSURANCE $160 $212 $437 $242 510.236.000 - CELL PHONE STIPEND $310 $291 $249 $459
510.237.000 - CAR ALLOWANCE $225 - - -
520.310.000 - CALPERS-EMPLOYER $63,838 $6,198 $6,839 $7,179 PERSONNEL TOTAL $141,911 $103,227 $114,224 $138,619

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $7,735 $40,004 $33,729 $32,258 620.200.000 - INTERNAL CHARGE-BUILDING $76,594 $88,306 $107,234 $79,947 620.300.000 - INTERNAL CHARGE-INSURANCE $7,149 $7,035 $16,965 $18,423 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $171 $160 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $17,924 $4,408 $7,336 $13,008 ALLOCATED COSTS TOTAL $109,573 $139,913 $165,264 $143,636

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS - - $50,000 -
700.200.000 - EQUIPMENT - - $12,000 -
700.250.000 - EQUIPMENT-SOFTWARE - - - $5,040
CAPITAL OUTLAY TOTAL - - $62,000 $5,040
Fiscal Year 2025-2026 Budget
General Fund Department 4100 - Recreation
287
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
General Fund Department 4100 - Recreation

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $73,034 $78,066 $152,465
TRANSFERS/OTHER TOTAL - $73,034 $78,066 $152,465
4100 - RECREATION TOTAL $395,183 $570,886 $664,450 $646,687 EXPENSES TOTAL $395,183 $570,886 $664,450 $646,687
288
Senior Citizens
Mission
To provide a comprehensive program for seniors including, but not limited to activities, programs, services, recreation, and socialization.

Performance Measure
FY 2024-2025
Estimated Actuals
FY 2025-2026
Target
Senior Trips 5 6
Bingo Daily 70 80
Increase daily attendance 45 55
289
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $22,515 $30,966 $49,527 $54,068 500.130.000 - OVERTIME - $591 - $1,300
500.130.400 - OVERTIME-CALL BACK - $85 - $75
500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $2,920 - - 500.150.000 - DEFERRED COMPENSATION - $150 $810 $810
500.170.000 - WORKERS COMPENSATION INSURANCE - $1,070 - - 510.210.000 - FICA $1,410 $2,163 $2,967 $3,345
510.215.000 - MEDICARE $330 $506 $694 $783
510.220.000 - HEALTH INSURANCE-EMPLOYER $2,435 $3,005 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $500 $5,055 $4,399 510.225.000 - LIFE INSURANCE $71 $152 $216 $213
510.230.000 - UNEMPLOYMENT INSURANCE $57 $86 $240 $135
510.236.000 - CELL PHONE STIPEND $150 $200 $324 $402
510.237.000 - CAR ALLOWANCE $83 - - -
520.310.000 - CALPERS-EMPLOYER $37,823 $2,363 $3,765 $4,295 PERSONNEL TOTAL $64,874 $44,758 $63,598 $69,825

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $23,818 $27,237 $32,979 $53,426 620.300.000 - INTERNAL CHARGE-INSURANCE $3,830 $8,226 $9,348 $9,972 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $684 $639 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $4,129 $4,408 $5,555 $4,336 ALLOCATED COSTS TOTAL $32,461 $40,510 $47,882 $67,734

CAPITAL OUTLAY
700.200.000 - EQUIPMENT $16,941 - - -
CAPITAL OUTLAY TOTAL $16,941 - - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $5,545 $2,069 $2,069
TRANSFERS/OTHER TOTAL - $5,545 $2,069 $2,069
4200 - SENIOR CITIZENS TOTAL $147,905 $110,020 $134,850 $185,890 EXPENSES TOTAL $147,905 $110,020 $134,850 $185,890
Fiscal Year 2025-2026 Budget
General Fund Department 4200 - Senior Citizens
290
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.

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 Romeo and Juliet in San Francisco. • Held CVTC Graduations and various Selma Workshops/Presentations. 291
Objectives for Fiscal Year 2025-2026
• Secure the Selma Arts Council sponsorships of 4 major productions, as well as host a variety of fundraisers.
• 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 the 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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $51,724 $50,658 $53,271 $17,841 500.120.000 - SALARIES PART TIME $32,579 $29,678 $16,384 $2,863 500.130.000 - OVERTIME $2,995 $2,490 $1,869 $1,800
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $749 $1,251 $1,438 $1,400 500.150.000 - DEFERRED COMPENSATION $600 $600 $978 $378 500.170.000 - WORKERS COMPENSATION INSURANCE - $1,926 - - 510.210.000 - FICA $5,438 $5,080 $4,319 $1,284
510.215.000 - MEDICARE $1,272 $1,188 $1,010 $301
510.220.000 - HEALTH INSURANCE-EMPLOYER $12,095 $6,322 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $3,743 $8,762 $3,382 510.225.000 - LIFE INSURANCE $167 $185 $186 $48
510.230.000 - UNEMPLOYMENT INSURANCE $223 $209 $269 $52 510.236.000 - CELL PHONE STIPEND $320 $288 $310 $270
510.237.000 - CAR ALLOWANCE $150 - - -
520.310.000 - CALPERS-EMPLOYER $86,561 $5,700 $4,193 $1,421 PERSONNEL TOTAL $194,874 $109,317 $92,989 $31,040

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING - - $35,046 -
620.300.000 - INTERNAL CHARGE-INSURANCE $11,562 $9,086 $10,383 $3,607 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $202 $189 - - ALLOCATED COSTS TOTAL $11,764 $9,275 $45,429 $3,607

CAPITAL OUTLAY
700.200.000 - EQUIPMENT - $31,461 - $30,000
CAPITAL OUTLAY TOTAL - $31,461 - $30,000

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $10,793 $4,735 $4,735
TRANSFERS/OTHER TOTAL - $10,793 $4,735 $4,735
4300 - CULTURAL ARTS TOTAL $220,548 $181,314 $175,652 $94,342 EXPENSES TOTAL $220,548 $181,314 $175,652 $94,342
Fiscal Year 2025-2026 Budget
General Fund Department 4300 - Cultural Arts
293
Senior Center-Nutrition
Mission
To provide the daily lunch program to seniors 60 & older.

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.

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
294
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $45,574 $45,276 $46,253 $47,178 500.120.000 - SALARIES PART TIME - $6,357 $15,680 $16,170 500.130.000 - OVERTIME $448 $1,534 - $1,500
500.130.400 - OVERTIME-CALL BACK $234 $987 - $200
500.150.000 - DEFERRED COMPENSATION - - $315 $315
500.170.000 - WORKERS COMPENSATION INSURANCE - $1,605 - - 510.210.000 - FICA $2,873 $3,298 $3,822 $3,909
510.215.000 - MEDICARE $672 $771 $894 $915
510.220.000 - HEALTH INSURANCE-EMPLOYER $5,546 $3,468 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $1,064 $3,894 $4,618 510.225.000 - LIFE INSURANCE $162 $178 $178 $173
510.230.000 - UNEMPLOYMENT INSURANCE $117 $134 $309 $158 510.236.000 - CELL PHONE STIPEND $297 $270 $288 $405
510.237.000 - CAR ALLOWANCE $125 - - -
520.310.000 - CALPERS-EMPLOYER $76,531 $3,504 $3,617 $3,732 PERSONNEL TOTAL $132,579 $68,447 $75,250 $79,273

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $33,066 $4,191 $4,190
TRANSFERS/OTHER TOTAL - $33,066 $4,191 $4,190
4500 - SENIOR CENTER-NUTRITION TOTAL $171,988 $165,785 $152,101 $171,130 EXPENSES TOTAL $171,988 $165,785 $152,101 $171,130
Fiscal Year 2025-2026 Budget
General Fund Department 4500 - Senior Center-Nutrition
295
Recreation-Sports
Mission
To provide high-quality sports programs for youth and adult participants.

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
296
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $44,346 $50,788 $63,743 $65,704 500.120.000 - SALARIES PART TIME $15,543 $9,051 $4,400 $4,538 500.130.000 - OVERTIME - $110 - $600
500.130.400 - OVERTIME-CALL BACK - $21 - $75
500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $62 - -
500.150.000 - DEFERRED COMPENSATION - $150 $1,125 $1,125 500.170.000 - WORKERS COMPENSATION INSURANCE - $2,675 - - 510.210.000 - FICA $3,675 $3,894 $4,123 $4,350
510.215.000 - MEDICARE $859 $911 $965 $1,018
510.220.000 - HEALTH INSURANCE-EMPLOYER $3,774 $4,220 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $381 $5,260 $7,037 510.225.000 - LIFE INSURANCE $107 $200 $247 $240
510.230.000 - UNEMPLOYMENT INSURANCE $149 $158 $333 $176 510.236.000 - CELL PHONE STIPEND $294 $347 $414 $609
510.237.000 - CAR ALLOWANCE $208 - - -
520.310.000 - CALPERS-EMPLOYER $60,408 $4,207 $4,887 $5,223 PERSONNEL TOTAL $129,362 $77,173 $85,497 $90,695

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $5,208 - - -
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $165 $185 $350 - 610.920.000 - TRAVEL, CONFERENCE & MEETING $1,303 $2,860 $3,000 - 600.600.000 - LEASE PAYMENTS - - $818 $860
600.250.000 - SUPPLIES $5,940 $572 $1,200 $1,200
656.902.001 - T-BALL PROGRAM - - - $4,000
656.901.000 - ADULT SPORTS EXPENSE - $4,055 $5,000 $5,000 656.902.000 - YOUTH SPORTS EXPENSE $1,000 $11,974 $8,000 $9,000 MAINTENANCE & OPERATIONS TOTAL $13,616 $19,646 $18,368 $20,060

ALLOCATED COSTS
620.300.000 - INTERNAL CHARGE-INSURANCE $7,165 $14,339 $12,119 $12,755 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $78 $73 - -
620.600.000 - INTERNAL CHARGE-DATA PROCESSING $469 $448 - $4,336 ALLOCATED COSTS TOTAL $7,712 $14,860 $12,119 $17,091

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $10,017 $3,270 $3,269
TRANSFERS/OTHER TOTAL - $10,017 $3,270 $3,269
4700 - RECREATION-SPORTS TOTAL $150,690 $121,697 $119,254 $131,115 EXPENSES TOTAL $150,690 $121,697 $119,254 $131,115
Fiscal Year 2025-2026 Budget
General Fund Department 4700 - Recreation-Sports
297
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 wellbeing 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.

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.
• Created the Capital Improvement Plan GIS Dashboard to provide transparent project information to the public.
298
• Brought the City into compliance with the MS4 permitting requirements of the California Water Quality Control Board.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $13,464 $49,618 $72,075 $81,889 500.150.000 - DEFERRED COMPENSATION $300 $300 $1,950 $1,950 510.210.000 - FICA $882 $2,956 $4,164 $4,665
510.215.000 - MEDICARE $206 $691 $1,032 $1,186
510.220.000 - HEALTH INSURANCE-EMPLOYER $900 $1,378 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $1,854 $4,674 $5,705 510.225.000 - LIFE INSURANCE $66 $121 $164 $164
510.230.000 - UNEMPLOYMENT INSURANCE $36 $122 $356 $205 510.236.000 - CELL PHONE STIPEND - $289 $495 $495
510.237.000 - CAR ALLOWANCE - $963 $1,651 $1,651
520.310.000 - CALPERS-EMPLOYER $22,885 $3,549 $5,599 $6,507 PERSONNEL TOTAL $38,740 $61,840 $92,160 $104,417

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $3,328 $2,773 $2,863 $2,082 620.300.000 - INTERNAL CHARGE-INSURANCE $4,281 $20,480 $13,895 $14,729 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $78 $73 - -
620.600.000 - INTERNAL CHARGE-DATA PROCESSING $4,223 $4,408 $3,773 $4,336 ALLOCATED COSTS TOTAL $11,911 $27,734 $20,531 $21,147

CAPITAL OUTLAY
700.100.347 - AB 74 STORM DRAIN PROJECT $5,340 $9,051 - - CAPITAL OUTLAY TOTAL $5,340 $9,051 - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $9,910 $1,257 $1,257
TRANSFERS/OTHER TOTAL - $9,910 $1,257 $1,257
5100 - ENGINEERING TOTAL $506,744 $573,567 $466,384 $408,515 EXPENSES TOTAL $506,744 $573,567 $466,384 $408,515
Fiscal Year 2025-2026 Budget
General Fund Department 5100 - Engineering
300
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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

PERSONNEL
500.110.000 - SALARIES FULL TIME $428,972 $482,026 $508,155 $565,944 500.120.000 - SALARIES PART TIME $61 - - -
500.130.000 - OVERTIME $9,008 $12,332 $5,000 $15,000
500.130.400 - OVERTIME-CALL BACK $8,587 $7,276 $6,000 $7,000 500.130.600 - ON CALL $1,689 $990 $3,600 $4,500
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $6,523 $5,496 $6,000 $4,500 500.150.000 - DEFERRED COMPENSATION $7,813 $5,263 $7,050 $10,260 510.210.000 - FICA $28,525 $32,458 $29,485 $34,987
510.215.000 - MEDICARE $6,671 $7,591 $6,903 $8,183
510.220.000 - HEALTH INSURANCE-EMPLOYER $125,171 $65,166 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $28,267 $75,537 $83,371 510.225.000 - LIFE INSURANCE $2,412 $2,646 $2,204 $2,440 510.230.000 - UNEMPLOYMENT INSURANCE $1,501 $2,089 $2,381 $1,411 510.235.000 - UNIFORM ALLOWANCE $3,827 $3,420 $2,440 $3,040 510.236.000 - CELL PHONE STIPEND $3,360 $3,784 $3,096 $630 510.237.000 - CAR ALLOWANCE $208 - - -
520.310.000 - CALPERS-EMPLOYER $820,495 $45,862 $41,960 $44,918 PERSONNEL TOTAL $1,454,822 $704,665 $699,811 $786,184

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $54,140 $80,009 $67,458 $80,645 620.200.000 - INTERNAL CHARGE-BUILDING $76,555 $60,619 $69,340 $88,008 620.300.000 - INTERNAL CHARGE-INSURANCE $93,630 $76,999 $101,111 $119,019 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $1,943 $1,815 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $18,768 $8,815 $10,217 $13,008 ALLOCATED COSTS TOTAL $245,036 $228,257 $248,126 $300,680

CAPITAL OUTLAY
700.200.000 - EQUIPMENT $63,860 $31,938 $35,000 -
CAPITAL OUTLAY TOTAL $63,860 $31,938 $35,000 -
Fiscal Year 2025-2026 Budget
General Fund Department 5300 - Public Works-Parks
302
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
General Fund Department 5300 - Public Works-Parks

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $74,064 $44,895 $44,890
TRANSFERS/OTHER TOTAL - $74,064 $44,895 $44,890
5300 - PUBLIC WORKS-PARKS TOTAL $1,938,072 $1,290,008 $1,249,903 $1,375,689 EXPENSES TOTAL $1,938,072 $1,290,008 $1,249,903 $1,375,689 303
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 rightof-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.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES

MAINTENANCE & OPERATIONS
600.440.000 - TRUSTEE FEES $990 $3,740 $990 -
610.901.000 - AGENCY FEES & CHARGES - - - $15,000
MAINTENANCE & OPERATIONS TOTAL $990 $3,740 $990 $15,000

CAPITAL OUTLAY
700.050.000 - LAND - - $1,493,290 -
CAPITAL OUTLAY TOTAL - - $1,493,290 -

DEBT SERVICE
750.300.007 - INTEREST 2015 REFI $88,747 $81,038 $73,091 $64,897 750.301.007 - PRINCIPAL 2015 REFI $249,496 $257,205 $265,153 $273,346 DEBT SERVICE TOTAL $338,243 $338,243 $338,244 $338,243
9900 - GENERAL-NON DEPARTMENTAL TOTAL $339,233 $341,983 $1,832,524 $353,243 EXPENSES TOTAL $339,233 $341,983 $1,832,524 $353,243
Fiscal Year 2025-2026 Budget
General Fund Department 9900 - General-Non Departmental 306
Special Revenue
Funds
307
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
2200 - POLICE FIELD OPERATIONS

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $4,633 - - -
MAINTENANCE & OPERATIONS TOTAL $4,633 - - -
2200 - POLICE FIELD OPERATIONS TOTAL $4,633 - - -
2500 - FIRE ADMINISTRATION

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $26,640 - - -
600.400.000 - PROFESSIONAL SERVICES - $18,018 $20,000
MAINTENANCE & OPERATIONS TOTAL $26,640 $18,018 $20,000

CAPITAL OUTLAY
700.200.000 - EQUIPMENT $38,489 $15,989 $160,000 $260,000 700.400.000 - LEASE PURCHASE $40,201 $41,490 $65,923 -
CAPITAL OUTLAY TOTAL $78,690 $57,480 $225,923 $260,000

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
1600 - FINANCE

PERSONNEL
500.110.000 - SALARIES FULL TIME $51,837 $38,570 - $22,206 500.130.000 - OVERTIME $224 $3,253 - -
500.150.000 - DEFERRED COMPENSATION $88 $572 - $565
510.210.000 - FICA $2,918 $2,718 - $1,362
510.215.000 - MEDICARE $682 $636 - $322
510.220.000 - HEALTH INSURANCE-EMPLOYER $6,219 $4,245 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $1,346 - $1,000 510.225.000 - LIFE INSURANCE $88 $124 - $55
510.230.000 - UNEMPLOYMENT INSURANCE $120 $112 - $56
510.236.000 - CELL PHONE STIPEND $281 - - $36
510.237.000 - CAR ALLOWANCE - - - $251
520.310.000 - CALPERS-EMPLOYER $92,302 $3,187 - $1,766
PERSONNEL TOTAL $154,761 $54,761 $27,619

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
2200 - POLICE FIELD OPERATIONS

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
2200 - POLICE FIELD OPERATIONS

PERSONNEL
500.110.000 - SALARIES FULL TIME $105,891 - - -
500.116.000 - COURT STANDBY $1,267 - - -
500.117.000 - COURT APPEARANCE $426 - - -
500.130.000 - OVERTIME $9,409 - $2,000 -
500.130.002 - OVERTIME-SPECIAL EVENT $391 - $500 -
500.130.100 - OVERTIME-MINIMUM STAFFING $7,131 - $500 - 500.130.200 - OVERTIME-RANGE $841 - $300 -
500.130.300 - OVERTIME-TRAINING $2,237 - $300 -
500.130.400 - OVERTIME-CALL BACK $142 - $200 -
500.130.500 - OVERTIME-HOLD OVER $2,926 - - -
500.134.000 - HOLIDAY PAY $7,008 - - -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $3,451 - - - 510.210.000 - FICA $8,451 - - -
510.215.000 - MEDICARE $1,976 - - -
510.220.000 - HEALTH INSURANCE-EMPLOYER $25,389 - - -
510.225.000 - LIFE INSURANCE $228 - - -
510.230.000 - UNEMPLOYMENT INSURANCE $381 - - -
510.235.000 - UNIFORM ALLOWANCE $1,370 - - -
510.236.000 - CELL PHONE STIPEND $720 - - -
520.310.000 - CALPERS-EMPLOYER $126,624 - - -
PERSONNEL TOTAL $306,258 - $3,800 -

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5400 - PUBLIC WORKS-STREETS

PERSONNEL
500.110.000 - SALARIES FULL TIME $209,125 $365,788 $682,986 $680,182 500.130.000 - OVERTIME $6,111 $20,883 $10,000 $21,000
500.130.400 - OVERTIME-CALL BACK $4,014 $3,365 $6,000 $6,000 500.130.600 - ON CALL $1,793 $2,481 $5,500 $11,000
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $9,706 $3,633 $4,000 $4,000 500.150.000 - DEFERRED COMPENSATION $4,213 $5,713 $15,950 $13,040 510.210.000 - FICA $13,659 $24,613 $39,932 $41,763
510.215.000 - MEDICARE $3,195 $5,757 $9,355 $9,767
510.220.000 - HEALTH INSURANCE-EMPLOYER $78,215 $52,960 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $37,687 $112,651 $148,305 510.225.000 - LIFE INSURANCE $1,048 $1,579 $2,867 $2,336 510.230.000 - UNEMPLOYMENT INSURANCE $706 $1,561 $3,226 $1,684 510.235.000 - UNIFORM ALLOWANCE $1,482 $2,165 $4,760 $2,960 510.236.000 - CELL PHONE STIPEND $1,380 $2,644 $1,944 $1,230 510.237.000 - CAR ALLOWANCE $208 - - -
520.310.000 - CALPERS-EMPLOYER $607,543 $34,059 $55,380 $58,417 PERSONNEL TOTAL $942,398 $564,887 $954,551 $1,001,684

MAINTENANCE & OPERATIONS
600.100.000 - OFFICE SUPPLIES $1,134 ($19) $1,500 $1,500 600.113.000 - PUBLICATIONS - - $500 $500
600.250.000 - SUPPLIES $98,976 $84,316 $80,000 $125,000 600.300.000 - UNIFORM EXPENSE $5,179 $12,737 $8,500 $9,500 600.305.000 - SMALL TOOLS $11,961 $4,823 $25,000 $40,000 600.360.000 - MAINTENANCE & REPAIRS $3,365 $96,564 $60,000 $75,000 600.370.000 - BUILDING REPAIRS - - $1,500 $5,000
600.400.000 - PROFESSIONAL SERVICES $172,469 $88,137 $150,000 $100,000 600.401.900 - PEST CONTROL $230 $230 $1,500 -
600.505.000 - RENTALS-EQUIPMENT $5,820 $76,292 $75,000 $75,000 600.600.000 - LEASE PAYMENTS - - $818 $860
610.900.000 - MEMBERSHIP, DUES & SUBSCRIPTIONS $100 $620 $2,000 $5,000 610.915.000 - TRAINING & EDUCATION $573 $1,338 $5,000 $15,000 610.920.000 - TRAVEL, CONFERENCE & MEETING - $1,168 $5,000 $7,500 630.100.000 - TELEPHONE $1,605 $1,767 $1,733 -
630.200.000 - GAS & ELECTRIC $347,572 $392,252 $381,421 - 630.300.000 - WATER $46,958 $40,784 $37,380 -
630.400.000 - SEWER $708 $1,171 $1,447 -
630.500.000 - ALARM $951 $1,041 $959 -
MAINTENANCE & OPERATIONS TOTAL $697,600 $803,221 $839,258 $459,860 Fiscal Year 2025-2026 Budget
Special Revenue Fund 210 - Streets-Construction & Maintenance 313
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
Special Revenue Fund 210 - Streets-Construction & Maintenance

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $69,609 $80,009 $67,458 $112,902 620.200.000 - INTERNAL CHARGE-BUILDING $64,278 $49,722 $59,412 $88,008 620.300.000 - INTERNAL CHARGE-INSURANCE $61,453 $80,775 $138,968 $141,632 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $1,709 $1,597 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $16,892 $8,815 $6,654 $13,008 ALLOCATED COSTS TOTAL $213,941 $220,918 $272,492 $355,550

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS $514,258 $58,176 $160,000 -
700.100.009 - BARBARA ST RECONSTRUCTION $318,443 - - -
700.100.304 - NEBRASKA/THOMPSON SEWER MAIN - $743,810 - - 700.100.349 - ATP CYCLE 6 - $1,733 - -
700.100.351 - AB74 PH 2 VALLEY VIEW STORM DR - $237,749 - - 700.200.000 - EQUIPMENT $54,871 $6,020 $13,000 -
700.402.000 - VEHICLE LEASE - - $48,108 -
CAPITAL OUTLAY TOTAL $887,573 $1,047,488 $221,108 -

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS - - $1,640,000 -
CAPITAL OUTLAY TOTAL - - $1,640,000 -
5200 - CAPITAL PROJECTS TOTAL - - $1,640,000 -
5400 - PUBLIC WORKS-STREETS

PERSONNEL
520.310.000 - CALPERS-EMPLOYER $81,015 - - -
PERSONNEL TOTAL $81,015 - - -

CAPITAL OUTLAY
700.100.009 - BARBARA ST RECONSTRUCTION - $261,177 - -
700.100.010 - E&F ST RECONSTRUCTION PROJECT - $80,616 - - CAPITAL OUTLAY TOTAL - $341,793 - -

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5100 - ENGINEERING

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $110,887 - - -
MAINTENANCE & OPERATIONS TOTAL $110,887 - - -

CAPITAL OUTLAY
700.100.303 - ALPHABET STREETS PROJECT - $1,985,021 - - CAPITAL OUTLAY TOTAL - $1,985,021 - -
5100 - ENGINEERING TOTAL $110,887 $1,985,021 - -
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS - - $108,000 -
CAPITAL OUTLAY TOTAL - - $108,000 -
5200 - CAPITAL PROJECTS TOTAL - - $108,000 -
5400 - PUBLIC WORKS-STREETS

CAPITAL OUTLAY
700.100.666 - DITCH STREET OVERLAY - - - $411,000
700.100.667 - DOCKERY AVE CAPE SEAL - - - $27,000
700.100.670 - SECOND STREET RECONSTRUCTION - - - $685,350 700.100.675 - NEBRASKA AVE CONSTRUCTION - - - $65,000
CAPITAL OUTLAY TOTAL - - - $1,188,350

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS - - $68,000 -
700.100.659 - PARKS ST CAPE SEAL PROJECT - $15,278 $350,000 - CAPITAL OUTLAY TOTAL - $15,278 $418,000 -
5200 - CAPITAL PROJECTS TOTAL - $15,278 $418,000 -
5400 - PUBLIC WORKS-STREETS

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS - - $230,000 -
CAPITAL OUTLAY TOTAL - - $230,000 -
5200 - CAPITAL PROJECTS TOTAL - - $230,000 -
5400 - PUBLIC WORKS-STREETS

MAINTENANCE & OPERATIONS
600.200.701 - STORM DRAIN-MTVIEW-36 REPAIRS - $43,019 - - MAINTENANCE & OPERATIONS TOTAL - $43,019 - -

CAPITAL OUTLAY
700.100.668 - HUNSTMAN STREET RECONSTRUCTION - - - $425,600 700.100.669 - NEBRASKA AVE OVERLAY - - - $392,200
700.100.677 - THOMPSON AVE RECONSTRUCTION SOUTH - - - $70,000 700.100.680 - STORM DRAIN MAINTENANCE PROJECT - - - $100,000 700.200.000 - EQUIPMENT - - $65,115 $50,000
CAPITAL OUTLAY TOTAL - - $65,115 $1,037,800

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 $16,750 $36,682 - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $16,750 $36,682 - - REVENUES TOTAL $404,909 $381,732 - -

EXPENSES
9900 - GENERAL-NON DEPARTMENTAL

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
2150 - DISPATCH

PERSONNEL
500.110.000 - SALARIES FULL TIME - - - $28,149
500.134.000 - HOLIDAY PAY - - - $1,457
510.210.000 - FICA - - - $1,836
510.215.000 - MEDICARE - - - $430
510.222.000 - HEALTH BENEFITS EXPENSE - - - $3,954
510.225.000 - LIFE INSURANCE - - - $133
510.230.000 - UNEMPLOYMENT INSURANCE - - - $75
510.235.000 - UNIFORM ALLOWANCE - - - $398
520.310.000 - CALPERS-EMPLOYER - - - $2,357
PERSONNEL TOTAL - - - $38,789
2150 - DISPATCH TOTAL - - - $38,789
2525 - FIRE OPERATIONS

PERSONNEL
500.110.000 - SALARIES FULL TIME - - - $30,818
500.110.200 - FLSA - - - $3,374
500.134.000 - HOLIDAY PAY - - - $4,153
500.150.000 - DEFERRED COMPENSATION - - - $300
510.210.000 - FICA - - - $2,330
510.215.000 - MEDICARE - - - $545
510.222.000 - HEALTH BENEFITS EXPENSE - - - $1,209
510.225.000 - LIFE INSURANCE - - - $86
510.230.000 - UNEMPLOYMENT INSURANCE - - - $94
510.235.000 - UNIFORM ALLOWANCE - - - $250
520.310.000 - CALPERS-EMPLOYER - - - $5,256
PERSONNEL TOTAL - - - $48,415
2525 - FIRE OPERATIONS TOTAL - - - $48,415
EXPENSES TOTAL - - - $87,204
Fiscal Year 2025-2026 Budget
Special Revenue Fund 218 - CFD 2006-1 Vineyard Estates
320
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5100 - ENGINEERING

PERSONNEL
500.110.000 - SALARIES FULL TIME $33,716 - - -
500.130.000 - OVERTIME $41 - - -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $8,667 - - - 510.210.000 - FICA $2,747 - - -
510.215.000 - MEDICARE $642 - - -
510.220.000 - HEALTH INSURANCE-EMPLOYER $15,486 - - -
510.225.000 - LIFE INSURANCE $221 - - -
510.230.000 - UNEMPLOYMENT INSURANCE $112 - - -
510.235.000 - UNIFORM ALLOWANCE $476 - - -
510.236.000 - CELL PHONE STIPEND $270 - - -
520.310.000 - CALPERS-EMPLOYER $94,571 - - -
PERSONNEL TOTAL $156,949 - - -

MAINTENANCE & OPERATIONS
600.200.000 - ADVERTISING - $797 - $500
600.200.401 - LLMD 1-ADV-6645 $30 - - $110
600.200.402 - LLMD 2-ADV-6646 $30 - - $123
600.200.403 - LLMD 3-ADV-6647 $30 - - $58
600.200.404 - LLMD 4-ADV-6648 $30 - - $61
600.200.405 - LLMD 5-ADV-6639 $30 - - $25
600.200.406 - LLMD 6-ADV-6641 $30 - - $18
600.200.407 - LLMD 7-ADV-6649 $30 - - $50
600.200.408 - LLMD 8-ADV-6642 $30 - - $73
600.200.409 - LLMD 9-ADV-6637 $30 - - $45
600.200.411 - LLMD 11-ADV-6654 $30 - - $17
600.250.000 - SUPPLIES $3,679 $1,063 $1 -
600.250.401 - LLMD 1-SUPPLY-6645 $34 $1,431 - $947
600.250.402 - LLMD 2-SUPPLY-6646 - $787 - $930
Fiscal Year 2025-2026 Budget
Special Revenue Fund 220 - Lighting & Landscape Assessment 321
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
Special Revenue Fund 220 - Lighting & Landscape Assessment 600.250.403 - LLMD 3-SUPPLY-6647 $27 $278 - $221
600.250.404 - LLMD 4-SUPPLY-6648 - $201 - $354
600.250.405 - LLMD 5-SUPPLY-6639 - $373 - $203
600.250.406 - LLMD 6-SUPPLY-6641 $256 $198 - $120
600.250.407 - LLMD 7-SUPPLY-6649 - - - $118
600.250.408 - LLMD 8-SUPPLY-6642 - $376 - $932
600.250.409 - LLMD 9-SUPPLY-6637 - - - $38
600.250.411 - LLMD 11-SUPPLY-6654 - $440 - $270
600.305.000 - SMALL TOOLS $86 $108 - $500
600.400.000 - PROFESSIONAL SERVICES $13,203 $456 - -
600.400.401 - LLMD 1-PRO SVC-6645 $180 $200 - $300
600.400.402 - LLMD 2-PRO SVC-6646 $450 $500 - $825
600.400.403 - LLMD 3-PRO SVC-6647 $225 $250 - $375
600.400.404 - LLMD 4-PRO SVC-6648 $225 $250 - $375
600.400.405 - LLMD 5-PRO SVC-6639 $135 $150 - $225
600.400.406 - LLMD 6-PRO SVC-6641 $45 $50 - $75
600.400.407 - LLMD 7-PRO SVC-6649 $90 $241 - $75
600.400.408 - LLMD 8-PRO SVC-6642 - $200 - $150
600.400.409 - LLMD 9-PRO SVC-6637 - - - $300
600.400.411 - LLMD 11-PRO SVC-6654 - - - $150
600.720.401 - TAX ASMT NELSON - $57 - $60
600.720.402 - TAX ASMT NELSON W - $68 - $68
600.720.403 - TAX ASMT DINUBA - $32 - $31
600.720.404 - TAX ASMT MCCALL - $34 - $34
600.720.405 - TAX ASMT SUNCREST - $14 - $14
600.720.406 - TAX ASMT BLOSSOM - $10 - $10
600.720.407 - TAX ASMT - $28 - $27
600.720.408 - TAX ASMT ROSEWOOD - $41 - $41
600.720.411 - TAX ASMT ROYAL - $9 - $9
630.200.000 - GAS & ELECTRIC $31 - - -
630.200.401 - LLMD 1-GAS & ELECTRIC-6645 $9 $79 - $11,353 630.200.402 - LLMD 2-GAS & ELECTRIC-6646 $74 $159 - $12,635 630.200.403 - LLMD 3-GAS & ELECTRIC-6647 $9 $79 - $6,776 630.200.404 - LLMD 4-GAS & ELECTRIC-6648 $14 $62 - $7,185 630.200.405 - LLMD 5-GAS & ELECTRIC-6639 $3 $26 - $3,822 630.200.406 - LLMD 6-GAS & ELECTRIC-6641 $3 $26 - $2,415 630.200.407 - LLMD 7-GAS & ELECTRIC-6649 $3 $27 - $5,229 630.200.408 - LLMD 8-GAS & ELECTRIC-6642 ($19) $1,998 - $6,773 630.200.409 - LLMD 9-GAS & ELECTRIC-6637 - - - $8,512
630.200.411 - LLMD 11-GAS & ELECTRIC-6654 $21 $71 - $3,130 630.300.000 - WATER - $8,035 $9,931 -
630.300.401 - LLMD 1-WATER-6645 $12,069 $9,331 - $12,100 630.300.402 - LLMD 2-WATER-6646 $25,997 $15,072 - $19,500 630.300.403 - LLMD 3-WATER-6647 $5,981 $5,733 - $7,750
630.300.404 - LLMD 4-WATER-6648 $12,337 $8,847 - $12,150 630.300.405 - LLMD 5-WATER-6639 $6,166 $4,820 - $6,420
630.300.406 - LLMD 6-WATER-6641 $2,162 $2,031 - $1,850
630.300.407 - LLMD 7-WATER-6649 $3,472 $3,098 - $3,680
630.300.408 - LLMD 8-WATER-6642 $21,499 $12,229 - $20,810 630.300.409 - LLMD 9-WATER-6637 - - - $900
630.300.411 - LLMD 11-WATER-6654 $4,472 $3,839 - $4,775 MAINTENANCE & OPERATIONS TOTAL $113,236 $84,205 $9,932 $166,622 322
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
Special Revenue Fund 220 - Lighting & Landscape Assessment

CAPITAL OUTLAY
700.200.000 - EQUIPMENT - - - $5,500
700.200.411 - EQUIPMENT - $100 - -
CAPITAL OUTLAY TOTAL - $100 - $5,500

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5400 - PUBLIC WORKS-STREETS
421.020.000 - MEASURE C FLEXIBLE FUNDING - - $485,000 $490,000 5400 - PUBLIC WORKS-STREETS TOTAL - - $485,000 $490,000 REVENUES TOTAL - - $485,000 $490,000

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS - - $50,000 -
CAPITAL OUTLAY TOTAL - - $50,000 -
5200 - CAPITAL PROJECTS TOTAL - - $50,000 -
5400 - PUBLIC WORKS-STREETS

CAPITAL OUTLAY
700.100.662 - ATP CID CANAL PIPING & BIKE TRAIL - - - $350,000 CAPITAL OUTLAY TOTAL - - - $350,000

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
0000 - NON-DEPARTMENTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $1,369,650 $879,879 - -
TRANSFERS/OTHER TOTAL $1,369,650 $879,879 - -
0000 - NON-DEPARTMENTAL TOTAL $1,369,650 $879,879 - -
5200 - CAPITAL PROJECTS

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $5,198 - - -
MAINTENANCE & OPERATIONS TOTAL $5,198 - - -

CAPITAL OUTLAY
600.400.657 - CLARKSON LIFT STATION $32,807 - - -
700.100.000 - IMPROVEMENTS - $11,514 - -
700.100.017 - SALAZAR CENTER BLDG REPAIRS - $99,655 - - 700.100.305 - NW SEWER TRUNK UPRR CROSSING $26,879 $128,062 - - 700.100.306 - AMBERWOOD SEWER TRUNK UP RR CR $19,368 $165,225 - - 700.100.657 - CLARKSON LIFT STATION $72,060 $104,492 - $2,056,451 CAPITAL OUTLAY TOTAL $151,114 $508,948 - $2,056,451
5200 - CAPITAL PROJECTS TOTAL $156,312 $508,948 - $2,056,451 5300 - PUBLIC WORKS-PARKS

CAPITAL OUTLAY
700.100.307 - BRENTLINGER PARK FENCE - $5,133 - -
CAPITAL OUTLAY TOTAL - $5,133 - -
5300 - PUBLIC WORKS-PARKS TOTAL - $5,133 - -
EXPENSES TOTAL $1,525,962 $1,393,960 - $2,056,451
Fiscal Year 2025-2026 Budget
Special Revenue Fund 229 - American Rescue Plan Act (ARPA) 326
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
4500 - SENIOR CENTER-NUTRITION

MAINTENANCE & OPERATIONS
600.250.800 - CDBG-CV 19652 SUPPLIES $57,124 - - -
MAINTENANCE & OPERATIONS TOTAL $57,124 - - -
4500 - SENIOR CENTER-NUTRITION TOTAL $57,124 - - -
5100 - ENGINEERING

MAINTENANCE & OPERATIONS
600.100.653 - CDBG 20651-DOWNTOWN SIDEWALK $21,299 - - - MAINTENANCE & OPERATIONS TOTAL $21,299 - - -

CAPITAL OUTLAY
700.100.653 - CDBG 20651 DOWNTOWN SIDEWALK - $684,679 - - CAPITAL OUTLAY TOTAL - $684,679 - -
5100 - ENGINEERING TOTAL $21,299 $684,679 - -
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS - - $230,000 -
700.100.636 - CDBG 23561 SIDEWALK CONN PH2 - $43,432 - - 700.100.649 - CDBG 19651 INFILL SIDEWALKS $361,660 - - - 700.100.665 - CDBG 24651 SIDEWALK CONNECTIVITY - - - $232,796 CAPITAL OUTLAY TOTAL $361,660 $43,432 $230,000 $232,796 5200 - CAPITAL PROJECTS TOTAL $361,660 $43,432 $230,000 $232,796 EXPENSES TOTAL $440,084 $728,112 $230,000 $232,796
Fiscal Year 2025-2026 Budget
Special Revenue Fund 230 - CDBG
327
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
1600 - FINANCE
424.000.000 - GRANT REVENUE $3,835 - - -
424.000.101 - TIRE AMNESTY - $1,701 - -
1600 - FINANCE TOTAL $3,835 $1,701 - -
REVENUES TOTAL $3,835 $1,701 - -

EXPENSES
1600 - FINANCE

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
2500 - FIRE ADMINISTRATION
424.000.000 - GRANT REVENUE - $80,057 - -
2500 - FIRE ADMINISTRATION TOTAL - $80,057 - -
REVENUES TOTAL - $80,057 - -

EXPENSES
2500 - FIRE ADMINISTRATION

MAINTENANCE & OPERATIONS
600.370.000 - BUILDING REPAIRS - $1,675 - -
600.400.000 - PROFESSIONAL SERVICES - $2,195 - -
MAINTENANCE & OPERATIONS TOTAL - $3,870 - -

CAPITAL OUTLAY
700.200.000 - EQUIPMENT - $85,082 $89,706 -
CAPITAL OUTLAY TOTAL - $85,082 $89,706 -
2500 - FIRE ADMINISTRATION TOTAL - $88,952 $89,706 -
EXPENSES TOTAL - $88,952 $89,706 -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 239 - FEMA Fire Grant
329
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
2200 - POLICE FIELD OPERATIONS
424.000.000 - GRANT REVENUE $28,000 - - -
2200 - POLICE FIELD OPERATIONS TOTAL $28,000 - - -
REVENUES TOTAL $28,000 - - -

EXPENSES
2200 - POLICE FIELD OPERATIONS

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - $6,320 - -
MAINTENANCE & OPERATIONS TOTAL - $6,320 - -
2200 - POLICE FIELD OPERATIONS TOTAL - $6,320 - -
2300 - POLICE ADMINISTRATION

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5400 - PUBLIC WORKS-STREETS
424.000.000 - GRANT REVENUE - $14,234 - -
5400 - PUBLIC WORKS-STREETS TOTAL - $14,234 - -
REVENUES TOTAL - $14,234 - -

EXPENSES
5400 - PUBLIC WORKS-STREETS

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
2200 - POLICE FIELD OPERATIONS
424.000.000 - GRANT REVENUE $59,297 $2,971 - -
2200 - POLICE FIELD OPERATIONS TOTAL $59,297 $2,971 - - REVENUES TOTAL $59,297 $2,971 - -

EXPENSES
2200 - POLICE FIELD OPERATIONS

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $6,983 - - -
MAINTENANCE & OPERATIONS TOTAL $6,983 - - -

CAPITAL OUTLAY
700.200.000 - EQUIPMENT $57,659 - - -
CAPITAL OUTLAY TOTAL $57,659 - - -
2200 - POLICE FIELD OPERATIONS TOTAL $64,643 - - -
EXPENSES TOTAL $64,643 - - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 252 - Brynes DOJ Grant
332
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
3200 - BUILDING INSPECTION

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
2100 - POLICE SUPPORT

PERSONNEL
500.110.000 - SALARIES FULL TIME $91,385 $93,251 $89,388 $102,704 500.116.000 - COURT STANDBY $128 - - $1
500.130.000 - OVERTIME $5,931 $14,726 $26,000 $15,000
500.130.002 - OVERTIME-SPECIAL EVENT - $1,308 - -
500.130.003 - GRANT HOURS $1,598 - - -
500.130.400 - OVERTIME-CALL BACK - $941 - -
500.130.500 - OVERTIME-HOLD OVER $20,915 $7,935 - ($1)
500.134.000 - HOLIDAY PAY $3,286 $1,757 $5,169 $14,579
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $1,984 - - - 500.150.000 - DEFERRED COMPENSATION - $500 $1,200 $1,200 510.210.000 - FICA $7,519 $7,395 $5,789 $6,243
510.215.000 - MEDICARE $1,759 $1,729 $1,354 $1,460
510.220.000 - HEALTH INSURANCE-EMPLOYER $25,389 $12,815 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $7,477 $14,603 $18,786 510.225.000 - LIFE INSURANCE $228 $252 $206 $206
510.230.000 - UNEMPLOYMENT INSURANCE $245 $281 $467 $252 510.235.000 - UNIFORM ALLOWANCE $1,000 $1,250 $1,200 $1,200 510.236.000 - CELL PHONE STIPEND $720 $1,050 $720 $720
520.310.000 - CALPERS-EMPLOYER $141,713 $15,083 $12,847 $14,086 PERSONNEL TOTAL $303,800 $167,749 $158,943 $176,436

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET - - $2,553 -
ALLOCATED COSTS TOTAL - - $2,553 -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $14,229 $7,330 $7,329
TRANSFERS/OTHER TOTAL - $14,229 $7,330 $7,329
2100 - POLICE SUPPORT TOTAL $312,209 $237,918 $191,864 $206,865 EXPENSES TOTAL $312,209 $237,918 $191,864 $206,865
Fiscal Year 2025-2026 Budget
Special Revenue Fund 269 - ACT Program
334
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.348 - CMAQ DINUBA & MCCALL TRAFFIC $60,976 $14,305 $748,660 - 700.100.708 - CMAQ DINUBA & MCCALL TRAFFIC - - - $92,840 700.100.709 - CMAQ MILL & ORANGE PARK & RIDE $593 $11,258 $457,000 $457,000 700.100.710 - CMAQ MERCED-STILLMAN-TULARE AL $473 $20,080 $452,000 $452,000 700.100.711 - CMAQ THOMPSON AVE SIDEWALK - - - $17,706
700.101.347 - STBG DINUBA MCCALL TO DOCKERY $455 $13,886 $706,000 $706,000 700.101.348 - STBG DINUBA THOMPSON TO MCCALL $580 $13,598 $678,000 $678,000 CAPITAL OUTLAY TOTAL $63,076 $73,126 $3,041,660 $2,403,546 5200 - CAPITAL PROJECTS TOTAL $63,076 $73,126 $3,041,660 $2,403,546 EXPENSES TOTAL $63,076 $73,126 $3,041,660 $2,403,546
Fiscal Year 2025-2026 Budget
Special Revenue Fund 272 - CMAQ
335
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5200 - CAPITAL PROJECTS
424.000.701 - DWR AB74 GRANT - $1,471,002 - -
5200 - CAPITAL PROJECTS TOTAL - $1,471,002 - -
REVENUES TOTAL - $1,471,002 - -

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.347 - AB 74 STORM DRAIN PROJECT $1,186 $1,469,816 - - CAPITAL OUTLAY TOTAL $1,186 $1,469,816 - -
5200 - CAPITAL PROJECTS TOTAL $1,186 $1,469,816 - -
EXPENSES TOTAL $1,186 $1,469,816 - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 273 - AB74 Storm Drain Appropriation 336
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
1500 - ECONOMIC DEVELOPMENT

CAPITAL OUTLAY
700.200.000 - EQUIPMENT - - $13,000 $8,500
CAPITAL OUTLAY TOTAL - - $13,000 $8,500
1500 - ECONOMIC DEVELOPMENT TOTAL - $100,311 $905,800 $603,500 1600 - FINANCE

CAPITAL OUTLAY
700.400.000 - LEASE PURCHASE $93,295 $104,546 - -
CAPITAL OUTLAY TOTAL $93,295 $104,546 - -

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5200 - CAPITAL PROJECTS
424.000.000 - GRANT REVENUE - $158,927 - -
5200 - CAPITAL PROJECTS TOTAL - $158,927 - -
REVENUES TOTAL - $158,927 - -

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.018 - BRENTLINGER PARK - $350,501 - -
CAPITAL OUTLAY TOTAL - $350,501 - -
5200 - CAPITAL PROJECTS TOTAL - $350,501 - -
EXPENSES TOTAL - $350,501 - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 275 - Proposition 68 Park Grant
338
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5200 - CAPITAL PROJECTS
424.000.000 - GRANT REVENUE - - $504,100 -
5200 - CAPITAL PROJECTS TOTAL - - $504,100 -
REVENUES TOTAL - - $504,100 -

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.320 - TRANTSIT ORIENTED DEVELOPMENT $6,000 - $504,100 - CAPITAL OUTLAY TOTAL $6,000 - $504,100 -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $110,000 - - -
TRANSFERS/OTHER TOTAL $110,000 - - -
5200 - CAPITAL PROJECTS TOTAL $116,000 - $504,100 -
EXPENSES TOTAL $116,000 - $504,100 -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 276 - Transit Oriented Development 339
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS - - $384,000 -
700.100.662 - ATP CID CANAL PIPING & BIKE TRAIL - - - $2,701,000 CAPITAL OUTLAY TOTAL - - $384,000 $2,701,000
5200 - CAPITAL PROJECTS TOTAL - - $384,000 $2,701,000
EXPENSES TOTAL - - $384,000 $2,701,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 278 - Caltrans Fund
340
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.664 - CITY HALL NORTH PARKING DRAINAGE - - - $10,000 700.100.678 - ROSE AVE RECONSTRUCTION - - - $15,000
CAPITAL OUTLAY TOTAL - - - $25,000
5200 - CAPITAL PROJECTS TOTAL - - - $25,000
EXPENSES TOTAL - - - $25,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 280 - LTF Article 3
341
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.663 - FLORAL AVE MEDIAN @ SR 99 - - - $145,000
700.100.664 - CITY HALL NORTH PARKING DRAINAGE - - - $140,000 700.100.671 - THOMPSON AVE CAPE SEAL - - - $444,400
700.100.673 - GOLDRIDGE STREET OVERLAY - - - $77,000
700.100.674 - MITCHELL AVE CAPE SEAL - - - $44,000
700.100.676 - THOMPSON AVE RECONSTRUCTION NORTH - - - $38,000 700.100.678 - ROSE AVE RECONSTRUCTION - - - $79,000
700.100.681 - 2025 ALLEY IMPROVEMENT PROJECTS - - - $56,000 CAPITAL OUTLAY TOTAL - - - $1,023,400
5200 - CAPITAL PROJECTS TOTAL - - - $1,023,400
5400 - PUBLIC WORKS-STREETS

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
3100 - PLANNING
424.000.000 - GRANT REVENUE - $14,129 - -
3100 - PLANNING TOTAL - $14,129 - -
REVENUES TOTAL - $14,129 - -

EXPENSES
3100 - PLANNING

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
3100 - PLANNING
424.000.000 - GRANT REVENUE - $97,575 - -
3100 - PLANNING TOTAL - $97,575 - -
REVENUES TOTAL - $97,575 - -

EXPENSES
3100 - PLANNING

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
4200 - SENIOR CITIZENS
424.000.000 - GRANT REVENUE $100,000 - - -
4200 - SENIOR CITIZENS TOTAL $100,000 - - -
REVENUES TOTAL $100,000 - - -

EXPENSES
4200 - SENIOR CITIZENS

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS $100,000 - - $10,000
CAPITAL OUTLAY TOTAL $100,000 - - $10,000
4200 - SENIOR CITIZENS TOTAL $100,000 - - $10,000
EXPENSES TOTAL $100,000 - - $10,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 289 - Community Power Resiliency
345
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
3100 - PLANNING
424.000.000 - GRANT REVENUE $11,893 $25,000 - -
3100 - PLANNING TOTAL $11,893 $25,000 - -
REVENUES TOTAL $11,893 $25,000 - -

EXPENSES
0000 - NON-DEPARTMENTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $25,000 - - -
TRANSFERS/OTHER TOTAL $25,000 - - -
0000 - NON-DEPARTMENTAL TOTAL $25,000 - - -
3100 - PLANNING

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
0000 - NON-DEPARTMENTAL

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT $1,849,075 $1,805,982 - -
TRANSFERS/OTHER TOTAL $1,849,075 $1,805,982 - -
0000 - NON-DEPARTMENTAL TOTAL $1,849,075 $1,805,982 - - 2100 - POLICE SUPPORT

PERSONNEL
500.110.000 - SALARIES FULL TIME - $3,016 $373,173 $251,814 500.116.000 - COURT STANDBY - - - $4,000
500.120.000 - SALARIES PART TIME - - - $25,655
500.130.000 - OVERTIME - - - $15,000
500.130.200 - OVERTIME-RANGE - - - $1,500
500.130.300 - OVERTIME-TRAINING - - - $1,500
500.134.000 - HOLIDAY PAY - - $9,612 $4,560
500.150.000 - DEFERRED COMPENSATION - - $3,300 $2,100
510.210.000 - FICA - - $22,606 $17,037
510.215.000 - MEDICARE - - $5,287 $3,985
510.222.000 - HEALTH BENEFITS EXPENSE - - $55,348 $44,493 510.225.000 - LIFE INSURANCE - - $882 $411
510.230.000 - UNEMPLOYMENT INSURANCE - - $1,824 $687
510.235.000 - UNIFORM ALLOWANCE - - $4,600 $2,600
510.236.000 - CELL PHONE STIPEND - - $2,160 $3,640
520.310.000 - CALPERS-EMPLOYER $249,764 - $44,800 $31,974 PERSONNEL TOTAL $249,764 $3,016 $523,592 $410,956

MAINTENANCE & OPERATIONS
600.475.000 - MAINTENANCE AGREEMENTS - - $150,000 $233,850 MAINTENANCE & OPERATIONS TOTAL - - $150,000 $233,850

CAPITAL OUTLAY
700.200.000 - EQUIPMENT - $83,994 $150,000 $105,000
CAPITAL OUTLAY TOTAL - $83,994 $150,000 $105,000

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $14,342 $14,343 $14,341
TRANSFERS/OTHER TOTAL - $14,342 $14,343 $14,341
2100 - POLICE SUPPORT TOTAL $249,764 $101,353 $837,935 $764,147 2150 - DISPATCH

PERSONNEL
500.110.000 - SALARIES FULL TIME - - - $28,431
500.130.000 - OVERTIME - - - $2,000
500.134.000 - HOLIDAY PAY - - - $1,471
510.210.000 - FICA - - - $1,854
Fiscal Year 2025-2026 Budget
Special Revenue Fund 295 - Measure S
347
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
Special Revenue Fund 295 - Measure S
510.215.000 - MEDICARE - - - $434
510.222.000 - HEALTH BENEFITS EXPENSE - - - $3,994
510.225.000 - LIFE INSURANCE - - - $134
510.230.000 - UNEMPLOYMENT INSURANCE - - - $75
510.235.000 - UNIFORM ALLOWANCE - - - $402
520.310.000 - CALPERS-EMPLOYER - - - $2,381
PERSONNEL TOTAL - - - $41,176

MAINTENANCE & OPERATIONS
600.475.000 - MAINTENANCE AGREEMENTS - - - $55,000
MAINTENANCE & OPERATIONS TOTAL - - - $55,000
2150 - DISPATCH TOTAL - - - $96,176
2200 - POLICE FIELD OPERATIONS

PERSONNEL
500.110.000 - SALARIES FULL TIME $4,040 $116,760 $761,672 $944,445 500.116.000 - COURT STANDBY $118 $680 - $5,000
500.117.000 - COURT APPEARANCE $370 $513 - $5,000
500.120.000 - SALARIES PART TIME - - $82,320 -
500.130.000 - OVERTIME $3,359 $11,276 $7,500 $40,000
500.130.002 - OVERTIME-SPECIAL EVENT - $1,198 $500 $7,500 500.130.100 - OVERTIME-MINIMUM STAFFING $2,850 $1,199 $1,000 $9,000 500.130.200 - OVERTIME-RANGE $118 $396 $1,000 $4,000
500.130.300 - OVERTIME-TRAINING $355 $3,013 $1,500 $8,000 500.130.400 - OVERTIME-CALL BACK $529 - $1,000 $2,000
500.130.500 - OVERTIME-HOLD OVER $679 $529 $1,000 $30,000 500.134.000 - HOLIDAY PAY $1,421 $6,004 $40,751 $46,370 500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $6,068 - - 500.150.000 - DEFERRED COMPENSATION $1,200 $1,900 $3,600 $8,400 510.210.000 - FICA $1,040 $8,171 $53,495 $59,478
510.215.000 - MEDICARE $243 $1,911 $12,511 $13,911
510.220.000 - HEALTH INSURANCE-EMPLOYER $2,826 $4,356 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $8,188 $91,838 $136,520 510.225.000 - LIFE INSURANCE $28 $294 $1,893 $2,098
510.230.000 - UNEMPLOYMENT INSURANCE $33 $312 $4,315 $2,399 510.235.000 - UNIFORM ALLOWANCE $1,000 $2,185 $10,400 $11,600 510.236.000 - CELL PHONE STIPEND - $420 $1,440 $1,440
520.310.000 - CALPERS-EMPLOYER $216 $22,266 $113,109 $138,860 PERSONNEL TOTAL $20,424 $197,640 $1,190,844 $1,476,021

MAINTENANCE & OPERATIONS
600.133.000 - MISCELLANEOUS EXPENSE - - $30,000 $40,000 MAINTENANCE & OPERATIONS TOTAL - - $30,000 $40,000

CAPITAL OUTLAY
700.200.000 - EQUIPMENT $43,639 $139,355 $102,000 $136,000 700.402.000 - VEHICLE LEASE - - $35,999 $160,000
CAPITAL OUTLAY TOTAL $43,639 $139,355 $137,999 $296,000

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $12,764 - -
TRANSFERS/OTHER TOTAL - $12,764 - -
2200 - POLICE FIELD OPERATIONS TOTAL $64,063 $349,758 $1,358,843 $1,812,021 2300 - POLICE ADMINISTRATION

PERSONNEL
500.110.000 - SALARIES FULL TIME - - - $129,081
500.134.000 - HOLIDAY PAY - - - $6,405
510.210.000 - FICA - - - $8,363
348
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
Special Revenue Fund 295 - Measure S
510.215.000 - MEDICARE - - - $1,956
510.222.000 - HEALTH BENEFITS EXPENSE - - - $18,786
510.225.000 - LIFE INSURANCE - - - $206
510.230.000 - UNEMPLOYMENT INSURANCE - - - $338
510.235.000 - UNIFORM ALLOWANCE - - - $1,000
510.236.000 - CELL PHONE STIPEND - - - $720
520.310.000 - CALPERS-EMPLOYER - - - $18,871
PERSONNEL TOTAL - - - $185,726

CAPITAL OUTLAY
700.402.000 - VEHICLE LEASE - - $28,062 $160,000
CAPITAL OUTLAY TOTAL - - $28,062 $160,000
2300 - POLICE ADMINISTRATION TOTAL - - $28,062 $345,726 2400 - ANIMAL SERVICES

CAPITAL OUTLAY
700.402.000 - VEHICLE LEASE - - $3,952 -
CAPITAL OUTLAY TOTAL - - $3,952 -
2400 - ANIMAL SERVICES TOTAL - - $3,952 -
2500 - FIRE ADMINISTRATION

PERSONNEL

CAPITAL OUTLAY
700.200.000 - EQUIPMENT - $7,874 - -
CAPITAL OUTLAY TOTAL - $7,874 - -
2500 - FIRE ADMINISTRATION TOTAL $25,308 $17,270 $16,000 $4,000 2525 - FIRE OPERATIONS

PERSONNEL
500.110.000 - SALARIES FULL TIME - $108,190 $192,382 $213,110 500.110.100 - OFFICER IN CHARGE - $1,423 - -
500.110.200 - FLSA - $5,487 $17,348 $23,133
500.130.000 - OVERTIME - $18,795 - $15,000
500.134.000 - HOLIDAY PAY - $9,089 $17,348 $28,471
500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $7,226 - - 500.150.000 - DEFERRED COMPENSATION - $700 $14,032 $2,400 510.210.000 - FICA - $8,570 $3,282 $16,045
510.215.000 - MEDICARE - $2,004 - $3,753
510.220.000 - HEALTH INSURANCE-EMPLOYER - $3,919 - -
510.222.000 - HEALTH BENEFITS EXPENSE - $15,415 $30,830 $39,659 510.225.000 - LIFE INSURANCE - $483 $720 $720
510.230.000 - UNEMPLOYMENT INSURANCE - $327 $1,132 $647 510.235.000 - UNIFORM ALLOWANCE - $1,124 $2,000 $2,000
520.310.000 - CALPERS-EMPLOYER - $18,608 $38,598 $45,011 PERSONNEL TOTAL - $201,359 $317,672 $389,949

MAINTENANCE & OPERATIONS
610.915.000 - TRAINING & EDUCATION $19,597 $30,226 $30,000 $30,000 MAINTENANCE & OPERATIONS TOTAL $19,597 $30,226 $30,000 $30,000

CAPITAL OUTLAY
700.200.000 - EQUIPMENT - $10,897 $40,000 $90,000
CAPITAL OUTLAY TOTAL - $10,897 $40,000 $90,000
349
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
Special Revenue Fund 295 - Measure S

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
1500 - ECONOMIC DEVELOPMENT

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5100 - ENGINEERING

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $2,500 $51,810 - -
MAINTENANCE & OPERATIONS TOTAL $2,500 $51,810 - -
5100 - ENGINEERING TOTAL $2,500 $51,810 - -
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.663 - FLORAL AVE MEDIAN @ SR 99 - - - $319,000
CAPITAL OUTLAY TOTAL - - - $319,000
5200 - CAPITAL PROJECTS TOTAL - - - $319,000
5400 - PUBLIC WORKS-STREETS

CAPITAL OUTLAY
700.200.000 - EQUIPMENT - - - $70,000
CAPITAL OUTLAY TOTAL - - - $70,000
5400 - PUBLIC WORKS-STREETS TOTAL - - - $70,000
EXPENSES TOTAL $2,500 $51,810 - $389,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 401 - Development Impact Fees-Streets 353
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
0000 - NON-DEPARTMENTAL

CAPITAL OUTLAY
700.100.008 - CITY HALL RENOVATIONS $23,970 $18,711 - - CAPITAL OUTLAY TOTAL $23,970 $18,711 - -
0000 - NON-DEPARTMENTAL TOTAL $23,970 $18,711 - -
1300 - CITY MANAGER

CAPITAL OUTLAY
700.200.000 - EQUIPMENT $152,098 $29,151 - -
CAPITAL OUTLAY TOTAL $152,098 $29,151 - -
1300 - CITY MANAGER TOTAL $152,098 $29,151 - -
EXPENSES TOTAL $176,069 $47,862 - -
Fiscal Year 2025-2026 Budget
Special Revenue Fund 404 - Development Impact Fees-City Facilities 356
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE - $162,903 - $126,000 5100 - ENGINEERING TOTAL - $162,903 - $126,000
REVENUES TOTAL - $162,903 - $126,000

EXPENSES
5100 - ENGINEERING

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - $30,162 - -
MAINTENANCE & OPERATIONS TOTAL - $30,162 - -
5100 - ENGINEERING TOTAL - $30,162 - -
5200 - CAPITAL PROJECTS

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5200 - CAPITAL PROJECTS

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
0000 - NON-DEPARTMENTAL

MAINTENANCE & OPERATIONS
600.201.000 - BAD DEBT $3,798 - - -
MAINTENANCE & OPERATIONS TOTAL $3,798 - - -
0000 - NON-DEPARTMENTAL TOTAL $3,798 - - -
4100 - RECREATION

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES - $62,750 - -
MAINTENANCE & OPERATIONS TOTAL - $62,750 - -
4100 - RECREATION TOTAL - $62,750 - -
5200 - CAPITAL PROJECTS

CAPITAL OUTLAY
700.100.007 - ROCKWELL PARK $49,563 $167,741 - -
CAPITAL OUTLAY TOTAL $49,563 $167,741 - -
5200 - CAPITAL PROJECTS TOTAL $49,563 $167,741 - -
5300 - PUBLIC WORKS-PARKS

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS - - - $10,000
700.200.000 - EQUIPMENT - - - $70,000
CAPITAL OUTLAY TOTAL - - - $80,000
5300 - PUBLIC WORKS-PARKS TOTAL - - - $80,000
EXPENSES TOTAL $53,360 $230,491 - $80,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 407 - Development Impact Fees-Parks & Recreation 359
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE $3,848 - - -
5100 - ENGINEERING TOTAL $3,848 - - -
REVENUES TOTAL $3,848 - - -

EXPENSES
9900 - GENERAL-NON DEPARTMENTAL

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
5100 - ENGINEERING
450.100.000 - DEVELOPMENT IMPACT FEE - $4,414 - $5,000
5100 - ENGINEERING TOTAL - $4,414 - $5,000
REVENUES TOTAL - $4,414 - $5,000
Fiscal Year 2025-2026 Budget
Special Revenue Fund 412 - Development Impact Fees-Open Space Acquisition 363
Capital Project Funds
364
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
3100 - PLANNING

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
4100 - RECREATION

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS $49,397 $10,143 - -
CAPITAL OUTLAY TOTAL $49,397 $10,143 - -
4100 - RECREATION TOTAL $49,397 $10,143 - -
EXPENSES TOTAL $49,397 $10,143 - -
Fiscal Year 2025-2026 Budget
Capital Project Fund 456 - Parks Project
366
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
2100 - POLICE SUPPORT

MAINTENANCE & OPERATIONS
600.400.000 - PROFESSIONAL SERVICES $7,452 - - -
MAINTENANCE & OPERATIONS TOTAL $7,452 - - -

CAPITAL OUTLAY
700.100.005 - NEW POLICE STATION $30,279 $10,372 - -
CAPITAL OUTLAY TOTAL $30,279 $10,372 - -
2100 - POLICE SUPPORT TOTAL $37,731 $10,372 - -
EXPENSES TOTAL $37,731 $10,372 - -
Fiscal Year 2025-2026 Budget
Capital Project Fund 457 - Police Station Construction
367
City of Selma
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
2500 - FIRE ADMINISTRATION

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
6300 - ADMIN. - SUCCESSOR AGENCY
480.050.000 - NOTES RECEIVABLE PRINCIPAL $1,080 $1,170 - - 482.010.000 - MISCELLANEOUS REVENUE $120 $130 - -
6300 - ADMIN. - SUCCESSOR AGENCY TOTAL $1,200 $1,300 - - REVENUES TOTAL $1,200 $1,300 - -
Fiscal Year 2025-2026 Budget
Capital Project Fund 494 - Housing Fund
370
Enterprise
Funds
371
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 all-hazards approach while protecting life, property, and the environment as we maintain a continuous pursuit of excellence in our profession.

Performance Measures
FY 2024-25
Estimated Actuals
FY 2025-26
Target
EMS Responses Est. 5865 6100
372
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 $17,427 $30,243 $17,427 $17,500 490.220.000 - OPERATING TRANSFERS IN $1,934,035 - - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $1,951,461 $30,243 $17,427 $17,500 2600 - AMBULANCE
452.100.000 - GEMT REVENUES $1,254 - - -
452.110.000 - INSURANCE/PRIVATE/MEDI-CAL $2,072,957 $3,167,612 $3,480,000 $4,430,000 452.120.000 - MEDICARE/VA $476,116 $489,322 $475,000 $430,000 452.130.000 - COLLECTION PAYMENTS $8,235 $15,006 $12,000 $12,000 452.140.000 - FRESNO COUNTY DRY RUN CONTRACT $13,500 $12,375 $12,000 - 452.150.000 - IGT PROGRAM $2,307,901 $2,512,730 $2,800,000 $2,800,000 452.185.000 - AMB SUBSCRIPTION FEES $5,005 $4,345 $5,000 $5,000 455.550.000 - SPECIAL EVENT $322 $6,229 - $6,000
2600 - AMBULANCE TOTAL $4,885,291 $6,207,619 $6,784,000 $7,683,000 REVENUES TOTAL $6,836,753 $6,237,861 $6,801,427 $7,700,500

EXPENSES
1600 - FINANCE

PERSONNEL
500.110.000 - SALARIES FULL TIME $28,671 $51,123 $33,789 $33,504 500.130.000 - OVERTIME - $43 - $100
500.150.000 - DEFERRED COMPENSATION $600 $600 $600 $600 510.210.000 - FICA $1,756 $1,842 $1,959 $2,059
510.215.000 - MEDICARE $411 $431 $459 $482
510.220.000 - HEALTH INSURANCE-EMPLOYER $11,211 $5,988 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $4,057 $8,114 $10,437 510.225.000 - LIFE INSURANCE $153 $156 $148 $148
510.230.000 - UNEMPLOYMENT INSURANCE $72 $78 $158 $84
520.310.000 - CALPERS-EMPLOYER ($1,553,974) $220,380 $4,816 $5,081 PERSONNEL TOTAL ($1,511,101) $284,696 $50,043 $52,495

MAINTENANCE & OPERATIONS
600.201.001 - BAD DEBT RECOVERY ($1,909) - - -
MAINTENANCE & OPERATIONS TOTAL ($1,909) - - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $3,635 - -
TRANSFERS/OTHER TOTAL - $3,635 - -
1600 - FINANCE TOTAL ($1,513,009) $288,331 $50,043 $52,495 2500 - FIRE ADMINISTRATION

PERSONNEL
500.110.000 - SALARIES FULL TIME $71,369 $93,325 $95,775 $194,961 500.110.100 - OFFICER IN CHARGE - $6 - -
500.130.000 - OVERTIME - $204 - $500
500.134.000 - HOLIDAY PAY $5,345 $6,342 - -
500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $3,716 - - 500.150.000 - DEFERRED COMPENSATION $1,256 $2,642 $4,940 $5,325 510.210.000 - FICA $4,592 $6,665 $5,939 $11,103
510.215.000 - MEDICARE $1,074 $1,559 $1,390 $2,827
510.220.000 - HEALTH INSURANCE-EMPLOYER $17,381 $7,178 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $4,430 $7,060 $17,715 510.225.000 - LIFE INSURANCE $277 $377 $309 $484
510.230.000 - UNEMPLOYMENT INSURANCE $190 $266 $480 $488 510.235.000 - UNIFORM ALLOWANCE $250 $105 $500 -
Fiscal Year 2025-2026 Budget
Enterprise Fund 600 - Ambulance Services
373
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
Enterprise Fund 600 - Ambulance Services
510.236.000 - CELL PHONE STIPEND $240 $685 $750 $1,125
520.310.000 - CALPERS-EMPLOYER $200,265 $14,509 $16,644 $33,556 PERSONNEL TOTAL $302,239 $142,009 $133,787 $268,084

PERSONNEL
500.110.000 - SALARIES FULL TIME $302,490 $362,437 $476,187 $1,028,047 500.110.100 - OFFICER IN CHARGE $140 $129 - -
500.110.200 - FLSA $8,522 $20,985 $42,561 $112,521
500.130.000 - OVERTIME $55,533 $117,034 $78,000 $150,000 500.130.002 - OVERTIME-SPECIAL EVENT $43,208 $3,832 - - 500.130.300 - OVERTIME-TRAINING $2,244 $1,581 $6,587 $6,000 500.130.400 - OVERTIME-CALL BACK $1,385 $1,384 - -
500.134.000 - HOLIDAY PAY $21,675 $29,881 $42,561 $138,487 500.135.000 - SAL-S/L INCENT & VAC CASH OUT - $1,306 $2,500 - 500.150.000 - DEFERRED COMPENSATION $5,075 $5,556 $7,350 $10,575 510.210.000 - FICA $24,377 $30,532 $33,717 $76,403
510.215.000 - MEDICARE $5,825 $7,529 $7,934 $18,164
510.220.000 - HEALTH INSURANCE-EMPLOYER $38,749 $21,345 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $16,379 $39,727 $128,276 510.225.000 - LIFE INSURANCE $762 $1,100 $1,440 $2,765
510.230.000 - UNEMPLOYMENT INSURANCE $1,217 $1,925 $2,736 $3,132 510.235.000 - UNIFORM ALLOWANCE $2,500 $3,125 $4,000 $7,750 510.236.000 - CELL PHONE STIPEND $1,740 $1,890 $2,160 $2,700 520.310.000 - CALPERS-EMPLOYER $503,313 $67,978 $109,926 $231,072 PERSONNEL TOTAL $1,018,756 $695,929 $857,386 $1,915,892

PERSONNEL
500.110.000 - SALARIES FULL TIME $1,135,763 $911,253 $1,047,003 $1,159,525 500.110.100 - OFFICER IN CHARGE - - - $1,996
500.110.200 - FLSA $799 - $7,966 $7,966
500.120.000 - SALARIES PART TIME $144,502 $99,645 $134,160 $245,166 500.130.000 - OVERTIME $457,240 $699,636 $565,000 $600,000 500.130.002 - OVERTIME-SPECIAL EVENT $18,537 $11,466 - - 500.130.400 - OVERTIME-CALL BACK - $121 - -
500.134.000 - HOLIDAY PAY $90,568 $108,617 $116,033 $195,639 500.135.000 - SAL-S/L INCENT & VAC CASH OUT $16,929 $24,859 $17,000 $5,000 500.150.000 - DEFERRED COMPENSATION $12,588 $9,406 $12,000 $16,800 510.210.000 - FICA $108,340 $120,955 $80,513 $97,329
510.215.000 - MEDICARE $25,375 $28,288 $18,830 $22,763
510.220.000 - HEALTH INSURANCE-EMPLOYER $236,005 $134,750 - - 374
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
Enterprise Fund 600 - Ambulance Services
510.222.000 - HEALTH BENEFITS EXPENSE - $53,314 $163,261 $253,346 510.225.000 - LIFE INSURANCE $4,555 $5,151 $6,061 $5,794 510.230.000 - UNEMPLOYMENT INSURANCE $5,336 $7,278 $6,493 $3,925 510.235.000 - UNIFORM ALLOWANCE $11,100 $10,423 $9,500 $9,500 510.236.000 - CELL PHONE STIPEND $1,440 $720 - -
520.310.000 - CALPERS-EMPLOYER $1,593,291 $97,557 $98,255 $112,678 PERSONNEL TOTAL $3,862,367 $2,323,439 $2,282,075 $2,737,427

ALLOCATED COSTS
620.100.000 - INTERNAL CHARGE-FLEET $23,203 $200,022 $96,646 $16,129 620.300.000 - INTERNAL CHARGE-INSURANCE $139,815 $299,914 $206,217 $516,398 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $1,865 $1,742 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $16,892 $4,408 $3,773 $13,008 ALLOCATED COSTS TOTAL $181,775 $506,086 $306,636 $545,535

CAPITAL OUTLAY
700.100.000 - IMPROVEMENTS - $9,400 $450,000 -
700.200.000 - EQUIPMENT $4,146 $38,852 $360,000 $280,000 700.400.000 - LEASE PURCHASE - - - $148,208
700.500.000 - DEPRECIATION EXPENSE $85,926 $117,102 - - 700.501.000 - AMORTIZATION EXPENSE $13,641 $13,641 - -
CAPITAL OUTLAY TOTAL $103,713 $178,995 $810,000 $428,208

DEBT SERVICE
750.300.000 - INTEREST $1,519 $930 - -
DEBT SERVICE TOTAL $1,519 $930 - -

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 $7,028 $6,842 - -
0000 - NON-DEPARTMENTAL REVENUE TOTAL $7,028 $6,842 - - 4100 - RECREATION
456.500.000 - PROGRAM REVENUE - - $5,000 $2,500
472.040.000 - RENTAL PIONEER VILLAGE $24,831 $29,167 $38,000 $40,000 475.000.000 - REIMBURSEMENTS $11,539 $11,321 - -
482.010.000 - MISCELLANEOUS REVENUE $457 - $10,000 -
482.020.000 - DONATIONS PROCEEDS - $37 - -
490.220.000 - OPERATING TRANSFERS IN $22,706 $15,000 $15,000 $89,400 4100 - RECREATION TOTAL $59,534 $55,525 $68,000 $131,900 REVENUES TOTAL $66,562 $62,367 $68,000 $131,900

EXPENSES
4100 - RECREATION

PERSONNEL
500.110.000 - SALARIES FULL TIME $8,919 $875 $5,710 $4,956 500.120.000 - SALARIES PART TIME $6,531 $7,165 $400 $2,937 500.150.000 - DEFERRED COMPENSATION - - $105 $105
500.170.000 - WORKERS COMPENSATION INSURANCE - $535 - - 510.210.000 - FICA $786 $773 $379 $490
510.215.000 - MEDICARE $184 $181 $89 $115
510.220.000 - HEALTH INSURANCE-EMPLOYER $337 $180 - -
510.222.000 - HEALTH BENEFITS EXPENSE - - $180 $940
510.225.000 - LIFE INSURANCE $9 $14 $15 $14
510.230.000 - UNEMPLOYMENT INSURANCE $32 $31 $31 $20
510.236.000 - CELL PHONE STIPEND $39 $30 $36 $75
510.237.000 - CAR ALLOWANCE $42 - - -
520.310.000 - CALPERS-EMPLOYER ($12,363) $252 $450 $395 PERSONNEL TOTAL $4,515 $10,036 $7,395 $10,047

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $7,588 $8,767 $15,851 $6,263 ALLOCATED COSTS TOTAL $7,588 $8,767 $15,851 $6,263

CAPITAL OUTLAY
700.500.000 - DEPRECIATION EXPENSE $1,392 $1,149 - -
CAPITAL OUTLAY TOTAL $1,392 $1,149 - -

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $927 $491 $491
TRANSFERS/OTHER TOTAL - $927 $491 $491
4100 - RECREATION TOTAL $67,366 $84,214 $85,784 $79,381 EXPENSES TOTAL $67,366 $84,214 $85,784 $79,381
Fiscal Year 2025-2026 Budget
Enterprise Fund 601 - Pioneer Village
376
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-function support division.

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
5500 - TRANSIT SERVICE

PERSONNEL
500.110.000 - SALARIES FULL TIME $300,435 $309,792 $451,669 $239,619 500.120.000 - SALARIES PART TIME $28,863 $18,402 $15,680 - 500.130.000 - OVERTIME $18,402 $15,272 - $7,500
500.130.400 - OVERTIME-CALL BACK - - - $1,000
500.135.000 - SAL-S/L INCENT & VAC CASH OUT $7,684 $19,560 $8,000 500.150.000 - DEFERRED COMPENSATION $5,050 $3,163 $5,100 $1,200 500.160.000 - HEALTH INS BENEFIT BANK - $138 - -
510.210.000 - FICA $21,954 $23,926 $27,270 $14,596
510.215.000 - MEDICARE $5,134 $5,596 $6,378 $3,414
510.220.000 - HEALTH INSURANCE-EMPLOYER $53,146 $28,349 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $11,752 $51,484 $32,717 510.225.000 - LIFE INSURANCE $1,224 $1,526 $1,595 $798
510.230.000 - UNEMPLOYMENT INSURANCE $1,130 $1,502 $2,200 $589 510.235.000 - UNIFORM ALLOWANCE $2,060 $2,239 $2,800 $1,200 510.236.000 - CELL PHONE STIPEND $1,050 $1,095 $1,080 $720 520.310.000 - CALPERS-EMPLOYER $7,460 $68,756 $33,381 $18,740 PERSONNEL TOTAL $453,592 $511,068 $598,637 $330,093

ALLOCATED COSTS
620.600.000 - INTERNAL CHARGE-DATA PROCESSING - - - $13,008 ALLOCATED COSTS TOTAL - - - $13,008

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

REVENUES
0000 - NON-DEPARTMENTAL REVENUE
405.000.000 - GARBAGE RECEIPTS PROPERTY TAX - - - $1,710,981 0000 - NON-DEPARTMENTAL REVENUE TOTAL - - - $1,710,981
9900 - GENERAL-NON DEPARTMENTAL REVENNUE
405.000.000 - GARBAGE RECEIPTS PROPERTY TAX $1,626,460 $1,555,229 $1,732,423 - 9900 - GENERAL-NON DEPARTMENTAL REVENNUE TOTAL $1,626,460 $1,555,229 $1,732,423 - REVENUES TOTAL $1,626,460 $1,555,229 $1,732,423 $1,710,981

EXPENSES
9900 - GENERAL-NON DEPARTMENTAL

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED BUDGET
FY 2025-26

PROPOSED BUDGET

EXPENSES
4300 - CULTURAL ARTS

PERSONNEL
500.110.000 - SALARIES FULL TIME $23,418 $32,372 $32,717 $122,664 500.130.000 - OVERTIME - $562 - -
500.150.000 - DEFERRED COMPENSATION $600 $600 $600 $2,400 510.210.000 - FICA $1,650 $1,832 $2,029 $7,606
510.215.000 - MEDICARE $386 $429 $475 $1,779
510.220.000 - HEALTH INSURANCE-EMPLOYER $10,689 $5,464 - - 510.222.000 - HEALTH BENEFITS EXPENSE - $3,626 $8,114 $39,659 510.225.000 - LIFE INSURANCE $132 $131 $133 $532
510.230.000 - UNEMPLOYMENT INSURANCE $73 $81 $164 $307
510.236.000 - CELL PHONE STIPEND $180 $180 $180 $720
520.310.000 - CALPERS-EMPLOYER $22,410 $6,446 $2,575 $9,765 PERSONNEL TOTAL $59,538 $51,723 $46,987 $185,432

MAINTENANCE & OPERATIONS
600.250.000 - SUPPLIES $13,565 $4,172 $5,000 $5,000
600.400.000 - PROFESSIONAL SERVICES $39,431 $21,732 $2,000 $2,000 600.401.900 - PEST CONTROL $480 $480 $500 -
630.100.000 - TELEPHONE $915 $996 $994 $891
630.200.000 - GAS & ELECTRIC $22,047 $21,809 $10,181 $17,275 630.300.000 - WATER $1,505 $1,539 $1,377 $1,445
630.400.000 - SEWER $1,032 $1,067 $1,319 $1,115
630.500.000 - ALARM $2,134 $2,377 $2,152 $1,968
656.540.039 - LITTLE SHOP $847 - - -
656.540.040 - ZOOT SUIT - $500 - -
656.540.041 - SPONGEBOB $2,233 - - -
656.540.043 - CAMP ROCK $6,027 - - -
656.540.045 - PIPPIN $8,943 - - -
Fiscal Year 2025-2026 Budget
Enterprise Fund 605 - Cultural Arts
380
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
Enterprise Fund 605 - Cultural Arts
656.540.046 - OEDIPUS EL REY $5,774 - - -
656.540.047 - SHE KILLS MONSTERS $7,782 - - -
656.540.048 - CINDERELLA $20,595 - - -
656.540.049 - NEXT TO NORMAL $6,792 $560 - -
656.910.000 - PROGRAM EXPENSE $200 $85,612 $107,000 $110,200 MAINTENANCE & OPERATIONS TOTAL $140,304 $140,844 $130,523 $139,894

ALLOCATED COSTS
620.200.000 - INTERNAL CHARGE-BUILDING $38,314 $44,169 $44,510 $45,169 620.300.000 - INTERNAL CHARGE-INSURANCE $4,958 $5,372 $6,377 $22,063 620.500.000 - INTERNAL CHARGE-GEN OVERHEAD $932 $871 - - 620.600.000 - INTERNAL CHARGE-DATA PROCESSING $13,138 - $3,563 $8,672 ALLOCATED COSTS TOTAL $57,342 $50,412 $54,450 $75,904

TRANSFERS/OTHER
791.000.000 - TRANSFERS OUT - $5,238 $2,969 $2,968
TRANSFERS/OTHER TOTAL - $5,238 $2,969 $2,968
4300 - CULTURAL ARTS TOTAL $257,184 $248,217 $234,929 $404,198 EXPENSES TOTAL $257,184 $248,217 $234,929 $404,198
381
Debt Service Funds
382
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
480.000.000 - BOND PROCEEDS $14,583,000 - - -
490.220.000 - OPERATING TRANSFERS IN - - - $917,365
0000 - NON-DEPARTMENTAL REVENUE TOTAL $14,583,000 - - $917,365 9900 - GENERAL-NON DEPARTMENTAL REVENUE
490.220.000 - OPERATING TRANSFERS IN - $917,488 $1,369,583 - 9900 - GENERAL-NON DEPARTMENTAL REVENUE TOTAL - $917,488 $1,369,583 - REVENUES TOTAL $14,583,000 $917,488 $1,369,583 $917,365

Selma City CouncilJune 24, 2025

Selma City Council
June 24, 2025