Agenda, joint meeting, first session — Selma City Council, April 7, 2026

AGENDA

JOINT SELMA CITY COUNCIL
AND

SELMA COMMUNITY

ENHANCEMENT CORPORATION

MEETING
April 7, 2026
6:00 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.

Items denoted with a are Selma Community Enhancement Corporation items and will be acted upon by the Selma Community Enhancement Corporation Board.

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

CALL TO ORDER
INVOCATION: Pastor Paul Mesa, Trinity Life Church
PLEDGE OF ALLEGIANCE: Council Member Oceguera
ROLL CALL: Council Members/Board Members Avalos, Oceguera, Trujillo, Mayor Pro Tem Guerra/Vice Chairperson, and Mayor/Chairperson 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.

AGENDA CHANGES OR DELETIONS: To better accommodate members of the public or inconvenience in the order of presentation, items on the agenda may not be presented or acted upon in the order listed. Additions to Agenda may be added only pursuant to California Government Code Section 54954.2 (b).

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 special meeting agenda over which the Council has jurisdiction. No action or discussion will be taken on any item not on the agenda. Issues raised will be referred to the City Manager for review. Members of the public shall limit their remarks to three (3) minutes.
1 1 - SPECIAL PRESENTATIONS
1-1 Fire Chief Webster Presents the 2025 Selma Fire Department Annual Report Webster 2 - CONSENT CALENDAR
All items listed under the consent calendar category are considered routine. The complete consent calendar will be enacted by one motion by ROLL CALL VOTE. For purposes of discussion, any Council member may have an item removed from the consent calendar and made part of the regular agenda. The council can then approve the remainder of the consent calendar.
2-1 Approval – Meeting Minutes for Special and Closed Meetings dated August 14, 2025, August 15, 2025, and March 17, 2026
Carlson
2-2 Approval – Check Register Dated 2/25/26, 3/4/26, 3/5/26 and 3/11/26 – Check Numbers 89182 through 89258
Moreno
2-3 Approval - Receive and File the Selma Chamber of Commerce Quarterly Financial Reports Fiscal Years 2024-25 and 2025-26
Moreno
2-4 Approval - Consideration of Resolution 2026- 31R Adding the Classification of Lifeguard and Adopting the Revised Master Salary Schedule Adding the New Classification to the Salary Schedule as a Minimum Wage Classification
Fallert
2-5 Approval - Consideration of Resolution 2026-32R Approving a Request for a Fee Waiver for Fresno PFLAG
Rogers
2-6 Approval - Consideration of Resolution 2026-1CEC, Approving and Authorizing Execution of Grant Agreement in the Amount of $11,000.00 between Selma Community Enhancement Corp and Selma Healthcare District for Community Swim
Fletcher
2-7 Approval - Consideration of Resolution 2026-2CEC Approving Selma Healthcare District Community CPR Grant Agreement, Accepting Grant Funds in the Amount of $5,333.88 and Authorizing City Manager or Designee to Execute All Associated Documents
Webster
2-8 Approval - Consideration of Resolution 2026-3CEC Approving the Following Items by One Motion: Agreement between Selma Enhancement Corp and Selma Healthcare District; Accept Grant Funds as Selma Enhancement Corp in the Amoun of $89, 659.10; Authorize the Purchase of LUCAS Devices and Equipment through Sourcewell Contract with Selma Enhancement Corp funds; Authorizing City Manager or Designee to Execute All Associated Documents
Webster
3 – DEPARTMENTAL REPORTS
City staff and contract employees present will be recorded in the minutes. 4 – NEW BUSINESS
4-1 Action Item – Hearing, Consideration and Necessary Action on Petition by McCall Village Residents’ Organization Objecting to McCall Village Rent Increase Notice
Lawrence
4-2 Action Item – Consideration and Acceptance of Audited Financial Statements Fiscal Year 2024-2025, presented by Ryan Jolley of Bryant L. Jolley CPA Accountancy Corporation
Moreno
4-3 Discussion Item - Spay & Neuter Sponsorship Fletcher 4-4 Discussion and Direction Regarding Special Event and Park Rental Fees Fletcher 4-5 Consideration of Application and Appointment to the Downtown Business Improvement District (BID) Advisory Board
Moreno
2 4-6 Discussion and Direction Regarding Potential Measure C Replacement Initiatives - Resolution Number 2026-33R Reserved should Council Act Rogers
5 - FUTURE AGENDA ITEMS
Council requests for future agenda items. Not subject to public comment. Items require a consensus. 6 – COUNCIL REPORTS / COUNCIL COMMITTEE REPORTS
Brief report by Council members on City related functions as authorized by the Brown Act.

ADJOURNMENT
Upcoming Council Meetings
• City Council Regular Meeting, Tuesday, April 21, 2026 • City Council Regular Meeting, Tuesday, May 5, 2026
Agendas for all City Council/Community Enhancement Corporation 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 April 7, 2026, near the front entrance of City Hall located at 1710 Tucker Street, Selma, CA and on the City’s website www.cityofselma.com on April 3, 2026.
//s//
Sara M. Carlson
City Clerk
3 1-1
Fire Chief Webster
Presents
the 2025
Selma Fire Department
Annual Report
4 5
ITEM NO: 1-1

CITY COUNCIL STAFF REPORT
Meeting Date: April 7, 2026
SUBJECT: Special Presentation – 2025 Selma Fire Department Annual Report SUBMITTED: Jordan Webster, Fire Chief
APPROVED: Jason Rogers, City Manager
RECOMMENDATION:

City Council receive the special presentation by Fire Chief Jordan Webster of the 2025 City of Selma Fire Department Annual Report.

DISCUSSION:

None.

FISCAL IMPACT:

None.

Attachments:
☐ Resolution
☐ Ordinance
☐ Map
☐ Agreement
☐ Other
List:
6 7
1711 Tucker Street, Selma www.cityofselma.com

CITY OF SELMA FIRE

DEPARTMENT
2025 ANNUAL REPORT
8 9
02 2025 Statistics
Suppression Division
Training Division
Prevention Division
03 07
11 13
Recruitment, Retention, and
Milestones 14
EMS Division 09
Out of County and Mutual Aid
Response 15

TABLE OF

CONTENTS
In Memoriam 16
A Message from Chief Webster 02
10 11
02 Over the past year, we have made significant improvements to our fleet and equipment. Strategic investments in modern apparatus, enhanced medical equipment, and upgraded response tools have strengthened our operational readiness and reliability. These enhancements not only improve firefighter safety but also allow us to deliver faster, more effective service to those in need.

We are especially proud of the continued development of our fire-based Emergency Medical Services program. The Selma Fire Department has positioned itself as a regional leader in firebased EMS by expanding training, enhancing clinical capabilities, and aligning our response model with best practices. As medical calls continue to represent the majority of our responses, our ability to deliver high-quality pre-hospital care remains a top priority. Through innovation, accountability, and performance-driven standards, we are setting a benchmark for excellence in fire-based EMS service delivery.

None of this progress would be possible without the steadfast support of our community and elected officials. I would like to extend my sincere gratitude to the residents of Selma and the Selma City Council for their continued trust, partnership, and investment in public safety. Your support enables us to maintain modern equipment, attract and retain professional personnel, and continuously improve our services. Together, we are ensuring that the City of Selma receives the highest level of fire and emergency medical service.

As we look ahead, our commitment remains clear: to serve with professionalism, to lead with integrity, and to continually evolve in order to meet the needs of our growing community. It is a privilege to serve as your Fire Chief, and I am immensely proud of the work our department accomplishes each day.

A MESSAGE FROM

CHIEF WEBSTER
It is my honor to present this year’s Annual Report
on behalf of the dedicated men and women of the
Selma Fire Department. This past year has been
one of continued progress, professionalism, and
purposeful investment in the safety and wellbeing of our community.

Our personnel remain the cornerstone of our
success. The professionalism, integrity, and
commitment demonstrated by our firefighters,
paramedics, and support staff reflect the highest
standards of public service. Whether responding to emergency incidents, providing advanced medical care, conducting fire prevention inspections, or engaging with our community, our team consistently exemplifies excellence. Their dedication ensures that the residents and businesses of Selma receive responsive, compassionate, and highly skilled service every day. 12 13

INCIDENTS BY

CATEGORY
Rescue & EMS
1714
Good Intent Call
513
Fire
196
Service Call
91 EMERGENCY MEDICAL SERVICES
1,714 1,644

SUPPRESSION STATISTICS
In 2025, we noted a rise in service calls. The most significant increase was in requests for medical assistance, while there was a notable decline in fire-related incidents. 03 TOTAL CALLS FOR SERVICE
2,720
2,743
2024 2025
FIRE
266 196 810
OTHER: FALSE ALARM,
HAZARDOUS CONDITION ETC.
833
2024
2025
2024
2025
2024
2025
14 15

EMERGENCY MEDICAL SERVICES

STATISTICS
5,865
6,135
2024 2025
In 2025, we noted a 4.6% overall rise in EMS calls for service, indicating a substantial increase in demand for medical services. This trend has been consistent over the past three years and reinforces the need for a fourth ambulance. 04 TRANSPORTED
4,845
4,782

REFUSAL OF MEDICAL CARE

AND/OR TRANSPORTATION
577
627
506
OTHER
663
2024
2025

TOTAL CALLS FOR SERVICE
2024
2025
2024
2025
16 17
05 HEAT MAPS

SUPPRESSION HEAT MAP

EMS HEAT MAP
The predominant suppression response takes place within the City of Selma, while EMS services cover a considerably larger area.
18 19

OVERALL

SUPPRESSION

RESPONSE TIME
5 min 49 sec

RESPONSE TIME STATISTICS
Response times are fundamental to effective emergency response. When calls are dispatched, it is essential that fire and EMS resources are accessible and prepared for a rapid reaction.
06 CHUTE TIME FOR
FIRES
FOWLER

RESPONSE TIME

PARLIER

RESPONSE TIME

CHUTE TIME

FOR EMS
9 min 15 sec 9 min 01 sec 2 min 05 sec 60 seconds

SUPPRESSION STATS EMS STATS
8 min 46 sec
5 min 49 sec
56 sec

OVERALL

RESPONSE TIME

RESPONSE TIME IN

SELMA CITY LIMITS

EMS CHUTE TIME
20 21

SUPPRESSION

DIVISION
07 ORGANIZATIONAL CHART
22 23
The Selma Fire Department has a battalion chief available around the clock at the Administration building.

Each day, the department operates two fire engines along with one ladder truck.

Personnel assigned to the fire truck also serve as cross-staff for the squad. 08 STATION 1
Engine 111
Truck 111
Squad 111
Engine 110
24 Hour Ambulance
12 Hour Ambulance

ADMINISTRATION

BUILDING
Battalion Chief

RESPONSE MODEL

SUPPRESSION

DIVISION
STATION 2
24 25
EMS

DIVISION
09 In 2025, the Selma EMS division
experienced significant changes due
to rising call volumes and ongoing
technological advancements.

Addition of 12 Hour Ambulance
on peak days
LUCAS CPR Device on
suppression apparatus
Delivery of ambulance 556
FireMed online portal
NOTABLE ACHIEVEMENTS OF 2025

EQUIPMENT IN ACTION
The Fire Department invested in LIFEPAK 35 cardiac
monitors to support EMS crews during medical
emergencies. These devices provide real-time patient
information, helping responders assess conditions quickly and deliver informed care when time matters.

Scan the QR code to watch EMS Supervisor Daniel Diaz
explain how the LIFEPAK 35 supports EMS crews and
benefits the community.
26 27
10 EMS POST
24 Hour Ambulance
24 Hour Ambulance
SFD maintains three 24-hour
ambulances every day of the week.

On peak days, a 12-hour ambulance is
staffed with a dedicated crew.

STATION 2
24 Hour Ambulance
12 Hour Ambulance
EMS

DIVISION

ORGANIZATIONAL CHART

RESPONSE MODEL
28 29

TRAINING

DIVISION

EQUIPMENT IN ACTION
The Fire Department upgraded firefighter turnout gear and gas-monitoring equipment to enhance safety during
emergency responses. These tools help protect firefighters from heat and hazardous conditions while allowing crews to quickly identify risks at the scene.

Scan the QR code to hear Battalion Chief Ashley Greco
explain how these upgrades support firefighter safety and 11 community response.

What activities do members of the Selma
Fire Department pursue when they are not
responding to emergencies? Their
primary focus is on training! In 2025,
department members devoted an
impressive 8,844 hours to training, which
included both fire and EMS education.

This averages two hours of training per
day per employee.

This year, SFD took part in multi-company
drills alongside the Fresno County Fire
Department, as well as high-rise drills
with the City of Fresno Fire Department.
30 31

TRAINING

DIVISION
12 New employees undergo a multi-week
academy program, guaranteeing that all
department members are equipped to
deliver the highest standard of service.

Selma Firefighters also participate in
annual training covering:

EMS continuing education
Hose deployment and suppression
Auto extrication
Confined space rescue
Hazardous materials
Wildland response
32 33
13 The Selma Fire Department has a
proactive prevention department that
conducts business inspections, attends
community outreach events, school
tours and hosts no-cost CPR classes
funded by the Selma Healthcare
District.
52 COMMUNITY

OUTREACH
EVENTS

ATTENDED
90 HOURS SPENT
ON

COMMUNITY

OUTREACH
426

BUSINESS

INSPECTIONS

CONDUCTED
134
FIRE

PROTECTION
SYSTEM

PERMITS

PREVENTION

DIVISION
34 35

RECRUITMENT,

RETENTION,
& MILESTONES
09 Selma Fire Department sets the standard
for recruitment and retention through
proactive leadership and an employeecentered culture.

NEW HIRES PROMOTIONS

MILESTONES
Heaven Fernandez Per Diem EMT
Trevor Benge EMT
Joshua Garcia Per Diem Paramedic
Steven Santacruz Paramedic
Josh Christian-Miller Paramedic
Tyler Tucker Paramedic
Ashten Yazzie Paramedic
Caleb Nelson Firefighter
Aaron Rey Firefighter
Jonathon Kutka Battalion Chief
Ashley Greco Battalion Chief
Justin Arroyo Paramedic
Jason Gray Captain
Christopher Cisneros 5 Years
Frank DeAnda 5 Years
Elsy Arana 5 Years
Carrie Miyahira 5 Years
Daniel Diaz 5 Years
Edward Colegio 5 Years
Gerald Reeser 15 Years
Ceasar Luna Retired 20 Years
Deborah Rowe Retired 23 Years
36 37

OUT OF COUNTY
& MUTUAL AID

RESPONSE
15 In 2025, the Selma Fire Department
provided mutual aid support across
California and into Oregon while continuing
to maintain full emergency coverage within
the City of Selma.

Emigrant
Willamette National Forest, Oregon
Eaton Fire
Pasadena, CA
Saddle Fire
Three Rivers, CA
Green Fire
Shasta, CA
Madre
San Luis Obispo, CA
High Sierra
Lightning Complex
Sierra National Forest
Gifford Fire
Los Padres
National Forest
Root
Shasta Trinity
National Forest
Garnet Fire
Sierra National
Forest
38 39
11 Members of Honor Guard participated
in several events in memory of fallen
firefighters:

Kings County Fire Captain Mark
Eads Memorial Services
Fallen Firefighter Memorial in
Colorado honoring Firefighter
Chris Nelson
Fallen Firefighter Memorial in
Sacramento honoring
Firefighter Chris Nelson

IN MEMORIAM
40 41
1711 Tucker Street, Selma www.cityofselma.com

CITY OF SELMA FIRE

DEPARTMENT
2025 ANNUAL REPORT
42 43
2-1
Approval –
Meeting Minutes for
Special and Closed
Meetings
dated August 14, 2025,
August 15, 2025,
and March 17, 2026
44 45
Meeting Minutes
Special Meeting of the Selma City Council
August 14, 2025
CALL TO ORDER at 1:00 p.m.

ROLL CALL Council Members Avalos, Oceguera, Trujillo, Mayor Pro Tem Guerra, and Mayor Robertson
POTENTIAL CONFLICTS OF INTEREST No conflicts of interest identified.

AGENDA CHANGES OR DELETIONS None.

ORAL COMMUNICATIONS None.

Convened to Closed Session at 1:03 p.m.

CLOSED SESSION

1. Government Code § 54957 – Public Employment and Government Code 54957.6 – Salary of Unrepresented Employee(s)
Title: City Manager Recruitment – Interview Candidates (3) RECONVENED TO OPEN SESSION unknown.

CITY ATTORNEY REPORT No reportable action.

ADJOURNMENT
Meeting adjourned at unknown time.
“After Council Convened to Closed Session, the City Clerk was not present for the Closed Session proceedings, nor reintroduced into the subsequent Open Session portion. The following summary is based solely on limited notes provided after the meeting and does not constitute certification of procedural actions, attendance, or compliance with open-session requirements.”
Approved the 7th day of April, 2026.

APPROVED:

ATTEST: ______________________________
Scott Robertson
Mayor
_______________________________
Sara M. Carlson
City Clerk
46 47
1 Meeting Minutes
Special Meeting of the Selma City Council
August 15, 2025
CALL TO ORDER at 10:30 a.m.

ROLL CALL Council Members Avalos, Oceguera, Trujillo, Mayor Pro Tem Guerra, and Mayor Robertson
POTENTIAL CONFLICTS OF INTEREST No conflicts of interest identified.

AGENDA CHANGES OR DELETIONS None.

ORAL COMMUNICATIONS
Convened to Closed Session at 10:32 a.m.

CLOSED SESSION

1. Government Code § 54957 – Public Employment and Government Code 54957.6 – Salary of Unrepresented Employee(s)
Title: City Manager Recruitment – Interview Candidates (5) RECONVENED TO OPEN SESSION unknown.

CITY ATTORNEY REPORT No Reportable Action.

ADJOURNMENT
Meeting adjourned at unknown time.
“After Council Convened to Closed Session, the City Clerk was not present for the Closed Session proceedings, nor reintroduced into the subsequent Open Session portion. Video nor Audio Recording of the Open Session City Attorney Report does not exist. The following summary is based solely on limited notes provided after the meeting and does not constitute certification of procedural actions, attendance, or compliance with open-session requirements.” Approved the 7th day of April, 2026.

APPROVED:

ATTEST: ______________________________
Scott Robertson
Mayor
_______________________________
Sara M. Carlson
48 49
1 Meeting Minutes
Special Meeting of the Selma City Council
March 17, 2025
CALL TO ORDER at 4:31 p.m.

ROLL CALL Council Members Avalos, Oceguera, Trujillo, Mayor Pro Tem Guerra, and Mayor Robertson
POTENTIAL CONFLICTS OF INTEREST No conflicts of interest identified.

AGENDA CHANGES OR DELETIONS None.

ORAL COMMUNICATIONS None.

Convened to Closed Session at 4:34 p.m.

CLOSED SESSION

1. Potential Litigation Pursuant to Government Code § 54956.9 Two (2) Potential Cases (Council to Consider Initiating Litigation)

2. Conference with Legal Counsel Pursuant to Government Code §54956.9 (d)(1) Approval of Confidential Meeting Minutes of March 3, 2026 Closed Session Meeting of City of Selma City Council Regarding City of Selma v Santillan
(FCSCT No. 25CECG05076)

3. Conference with Labor Negotiators Pursuant to Government Code § 54957.6 Agency Designated Representative: Jason Rogers, City Manager Employee Organization: International Association of Firefighters Local 3716 Fire Middle Management Employees; and
CLOCEA Middle Managers
RECONVENED TO OPEN SESSION Unknown.

CITY ATTORNEY REPORT No Reportable Action.

ADJOURNMENT
Meeting adjourned at 5:38 p.m.
“After Council Convened to Closed Session, the City Clerk was not present for the Closed Session proceedings, nor reintroduced into the subsequent Open Session portion. Video nor Audio Recording of the Open Session City Attorney Report does not exist. The following summary is based solely on limited notes provided after the meeting and does not constitute certification of procedural actions, attendance, or compliance with open-session requirements.” (Signatures Next Page)
50 2
Approved the 7th day of April, 2026.

APPROVED:

ATTEST: ______________________________
Scott Robertson
Mayor
_______________________________
Sara M. Carlson
City Clerk
51 1
Meeting Minutes
Regular Meeting of the Selma City Council
March 17, 2026
CALL TO ORDER at 6:00 p.m.

ROLL CALL Council Members Avalos, Oceguera, Trujillo, Mayor Pro Tem Guerra, and Mayor Robertson

POTENTIAL CONFLICTS OF INTEREST No conflicts of interest identified.

AGENDA CHANGES OR DELETIONS None.

ORAL COMMUNICATIONS Mayor Robertson requested a moment of silence to honor two individuals who recently passed away. Firstly, for the unexpected passing of 15-year-old Juliani Moreno, who tragically lost his life while crossing the road in Parlier, followed by respect for Sam Esraelian, a life-long Selma community member, proud Veteran and American Legion member. 1 – SPECIAL PRESENTATIONS
1-1 California Parks & Recreation Society District 7 Outstanding Program Award for Selma Prom 2025 & California Parks & Recreation Society District 7 Outstanding Program Award for Cool Kid Players Program Fletcher
1-2 Informational Presentation Regarding Potential Measure C Replacement Measures – Fix Our Roads (MC3) and Transportation for All (T4A) Rogers
Presentation of Item 1-1: Community Services Director Liz Fletcher recognized the Community Services Department for receiving two California Parks and Recreation Society (CPRS) Outstanding Program Awards. Selma is part of District 7, which includes Madera, Kings, Tulare and Fresno counties, making these awards ever more distinguished due to the competitive process. The Cool Kids Players Program received recognition as did the first ever Selma Senior Prom event. Director Fletcher expressed appreciation and congratulated Selma Art Center and Community Services staff, followed by an introduction of the Cool Kid Players and Senior Prom King and Queen, Gilbert Barcanes and Virginia Rangel.

Presentation of Item 1-2: Council was presented with two competing presentations regarding initiatives to replace the Measure C transportation sales tax. • Better Roads, Safe Streets (formerly known as Transportation for All) representatives Veronica Garibay and Andy Levine presented a citizen led initiative proposing a 30- year measure focusing 65% of funds on local, existing road repairs. • Fix Our Roads representative Malcolm Dougherty, former Caltrans Director, proposed a 20-year measure with significant emphasis on regional connectivity and maintenance of the Fresno County Transportation Authority.
52 2
Consensus was reached to delay taking action; Council to review both Measures for further consideration. Council subsequently reached consensus to schedule this matter for consideration during the upcoming April 7th, 2026, Regular City Council Meeting.

Spoke:
• City Manager Rogers alerted Council that the City Attorney Report from Closed Session proceedings remained pending; reporting was not provided in the presence of the City Clerk. • City Attorney Costanzo declared “No Reportable Action” to correct the Special Meeting / Closed Session record.

Adjourned for Break at 7:23 p.m.

Reconvened at 7:28 p.m.
2-CONSENT CALENDAR
2-1 Approval – Meeting Minutes – Special and Regular Meetings dated March 3, 2026, and August 5, 2025
Carlson
2-2 Approval – Check Register Dated 2/4/26, 2/10/26, 2/11/26, 2/18/26 – Check Numbers 89042 to 89181, Cal-Card Transactions 12/23/25 through 1/22/26
Moreno
2-3 Approval – Consideration of Resolution 2026-21R Approving an Event Fee Waiver Request – Day of Prayer, Submitted by Antioquia Ministries Fletcher
2-4 Approval – Informational Update – City Wide Sign Replacement Program Honn 2-5 Consideration of Resolution 2026-22R Approving Correction of Resolution 2022-96, regarding Surplus of Assets. Correction to Remove Vehicle Unit #196 (Reported in Error) and Amend to Include Unit #186, the Correct Number Assigned to the Totaled Vehicle
Honn
2-6 Approval - Consideration of Resolution 2026-23R Approving the Emergency Dispatch Services Agreement with Fresno County Fire Protection District and Authorizing the City Manager to Execute All Necessary Documents Webster
2-7 Approval - Consideration of a Resolution 2026-24R Approving the Purchase of a 2026 Chevrolet Silverado 2500HD LT Command Vehicle for the Fire Department from Liberty Chevrolet in an Amount Not to Exceed $74,447.74 and Authorization for the City Manager or Designee to Execute All Necessary Associated Documents
Webster
2-8 Approval - Consideration and Adoption of a Resolution 2026-25R Approving the LAUNCH Program Industry Partner Agreement with Foundation for California Community Colleges and Authorizing the City Manager or Designee to Execute All Associated Documents
Webster
Items 2-2, 2-4, and 2-7 were pulled from the Consent Calendar for discussion.

Items 2-1, 2-3, 2-5, 2-6, and 2-8 were approved in a single motion. 53 3
Action on Consent Calendar Items 2-1, 2-3, 2-5, 2-6, and 2-8. A motion was made by Council Member Avalos to approve consent calendar items 2-1, 2-3, 2-5, 2-6, and 2-8. The motion was seconded by Mayor Pro Tem Guerra.

Ayes: Avalos, Guerra, Oceguera, Trujillo, Robertson
Noes: None
Motion passed (5-0)
Discussion on Item 2-2: Mayor Robertson questioned outgoing funds related to check number 89163 from the Animal Services Department. It was explained the expense is for euthanasia of an animal that was found in poor condition. He further questioned check number 89180. Deputy City Manager Fallert explained this expense stems from an Internal Affairs investigation and represents six (6) months of billing.

Action on Consent Calendar Item 2-2: A motion was made by Council Member Oceguera to approve consent calendar item 2-2. The motion was seconded by Council Member Avalos.

Ayes: Oceguera, Avalos, Trujillo, Guerra, Robertson
Noes: None
Motion passed (5-0)
Discussion on Item 2-4: Mayor Pro Tem Guerra requested an update on the schedule for sign replacements throughout the city. Public Works Director Honn reported that safety is priority, therefore areas that reportedly cause concern for first responders are being addressed first. He continued by explaining that each area, as shown on the District Map, takes 2 to 2 ½ months to complete. In the absence of inclement weather and/or unforeseen circumstances, project completion is anticipated in approximately one (1) year.

Action on Consent Calendar Item 2-4: A motion was made by Mayor Pro Tem Guerra to approve consent calendar item 2-4. The motion was seconded by Mayor Robertson.

Ayes: Guerra, Robertson, Avalos, Oceguera, Trujillo
Noes: None
Motion passed (5-0)
Discussion on Item 2-7: Council Member Avalos questioned Fire Chief Webster regarding the source of funds for the purchase of the 2026 Chevrolet Silverado. He cited his concern regarding the use of Measure “S” funds. Chief Webster responded and provided assurance by stating the funds are not sourced from Measure “S” and furthermore, the purchase aligns with the current City of Selma Purchasing Policy.

Action on Consent Calendar Item 2-7: A motion was made by Council Member Avalos to approve consent calendar item 2-7. The motion was seconded by Mayor Robertson. 54 4
Ayes: Avalos, Robertson, Oceguera, Trujillo, Guerra
Noes: None
Motion passed (5-0)
3– DEPARTMENTAL REPORTS
• City Manager (Jason Rogers): City Manager Rogers reported meeting with Fresno County EDC to discuss EDA supplemental funding. This Federal funding focuses on capacity building and strategic planning projects that set the stage for future investment. FEDC has been successful in applying for this funding and will help the City. He also reported reaching out to various firms for proposals for Community Development Director support. He also attended a Fresno COG RTP Roundtable meeting to discuss the Regional Transportation Plan and Sustainable Communities Strategy plans that are being developed per state and federal standards. A scenario was selected to be sent to the policy board. He also attended the SKF Chamber Mixer and a Selma Arts Council meeting. Lastly, City Manager Rogers introduced our newest Team Member, Nabil. City Manager Rogers announced Nabil comes to us with a strong background in administrative coordination and organizational support and will play a key role in assisting with day-to-day operations, Council support functions, and ensuring effective communication to support the broader goals of the City. • Community Services (Liz Fletcher): Community Services Director Fletcher reported several upcoming community events including the opening of The One Act Play that Goes Wrong, at the Selma Arts Center, scheduled for several dates between March 20th and April 4th. She mentioned tickets are still available, including some in the front row, adding the front row provides an interactive experience with the cast. Director Fletcher announced Spring Eggstravaganza, scheduled for 11 am April 4th at Pioneer Village. Furthermore, she reported collaboration with Valley Oak SPCA to provide reduced cost Dog and Cat Vaccination Clinic. This upcoming event is scheduled for Saturday, April 11th from 9:00 am to 12:00 noon at Pioneer Village. Director Fletcher excitedly announced Selma Live! Scheduled for April 10th at 5:00 pm, located on High Street, Downtown Selma. She encouraged everyone to join for a night of music, line dancing, food and beer. Bring your boots! Lastly, Director Fletcher mentioned the Earth Day event to be held April 22nd from 5:30 pm to 7:30 pm at Lincoln Park. • PIO/Communications (Jose Moreno): Communications Director Moreno reiterated the upcoming events as announced by Director Fletcher, encouraging the community to follow events by visiting the events calendar on the City of Selma website.

Furthermore, he announced the Clean and Clear Weed Abatement Campaign is underway, noting the deadline to comply is April 1st. Lastly, he encouraged everyone to provide public comments / feedback regarding the Safe Streets Study. Comments regarding the speed buttons, speed bumps and other safety measures are to be submitted via email to the Office of the City Clerk.
• Police (Tim Cannon): Commander Cannon reported collaboration with Apex Training Solutions as they hosted Active Shooter Response Training on March 6th and March 8th. The training included live scenarios. He gave special thanks to Selma Unified School District for allowing the use of Abraham Lincoln Middle School. 55 5
• Public Works (Michael Honn): Public Works Director Honn reported he is currently working on a quote for the parking-lot planter island intended for First and High Street.

He also mentioned the intent to install a new scoreboard at Babe Ruth Field and also obtain a carpet quote for the Selma Arts Center during the upcoming weeks. He recognized the Public Works staff for the great job done at Pioneer Village; noting it is ready for the upcoming event season. Director Honn mentioned the city is providing free compost, that is currently available for pick-up. He announced Mid-Valley Disposal is holding the Selma Spring Cleanup event April 23rd through April 25th at Nelson and McCall. Lastly, he provided a reminder that Mid-Valley Disposal offers courtesy bulky item pick-up, provided once annually by Mid-Valley Disposal.

Public Hearing Opened 7:53 p.m.
4-PUBLIC HEARING
4-1 Public Hearing – Second Reading and Adoption of Ordinance 2026-02 Amending Selma Municipal Code § 5-7-3 Relating to Special Event Permit Processing Timelines
Rogers
Discussion on Public Hearing Item 4-1: City Manager Rogers speaks to the basis of the proposed Ordinance 2026-02, reiterating the adoption of this Ordinance streamlines and expedites the current process, specifically for minor, low-impact events.

Public Comment: None.

Action on Public Hearing Item 4-1: A motion was made by Council Member Avalos to adopt Ordinance 2026-02. The motion was seconded by Mayor Pro Tem Guerra.

Ayes: Avalos, Guerra, Oceguera, Trujillo Robertson
Noes: None
Motion passed (5-0)
Public Hearing Closed 7:55 p.m.

Spoke:
• Mayor Robertson spoke after the closure of the Public Hearing, giving recognition and support to small businesses who are actively planning and holding events. He questioned the current Park Reservation Fees and suggested this matter be revisited.

Council reaches consensus to review Park Reservation Fees; matter to be placed on future agenda. 5-REGULAR BUSINESS
5-1 Consideration and Necessary Action on Resolution 2026-26R Electing to Become Subject to the California Uniform Public Construction Cost Accounting Act (CUPCCAA) and Adoption of Resolution 2026-27R Amending the City’s Purchasing and Contract Procedures Policy to Conform to Public Contract Code §22032
Rogers
56 6
5-2 Consideration and Necessary Action on Resolution 2026-28R Accepting the Clean California Community Cleanup and Employment Pathway (CCEP) Grant, Authorizing Execution of the Restricted Grant Agreement with the California Department of Transportation, and Amending the FY 2025-2026 Budget
Horn
5-3 Consideration and Necessary Action on Resolution 2026-29R Approving Request by the Selma Chamber of Commerce for Financial Assistance for the July 3rd Independence Day Celebration Fireworks Show
Fletcher
5-4 Consideration and Necessary Action on Resolution 2026-30R, Removing a Member of the Selma City Planning Commission from Office Costanzo
Discussion on Regular Business Item 5-1: City Manager Rogers stated this item provides “cleanup” to our current Purchasing Policy. The purchasing thresholds did not match CUPCAA thresholds. Without the adoption of Resolution 2026-26R, the City would be forced to comply with State Regulations. These regulations are much more restrictive and ultimately would result in additional expense to the city.

Action on Item 5-1: A motion was made by Council Member Avalos to approve Item 5-1. Motion was seconded by Council Member Oceguera.

Ayes: Avalos, Oceguera, Trujillo, Guerra, Robertson
Noes: None
Motion passed (5-0)
Discussion on Regular Business Item 5-2: City Engineer David Horn presented this item, consideration of Resolution 2026-28R, accepting award of Clean California grant in the amount of $300,000.00, awarded by Caltrans. Engineer Horn detailed a few grant restrictions, noting it must be used for corridor into downtown. The detail included mention of litter and graffiti removal. He further noted the grant is a 1 to 1 “in-kind” match and encouraged a volunteer program to assist in meeting the match requirement. Mayor spoke briefly encouraging community support. Mayor Pro Tem Guerra requested Engineer Horn look into details of the grant further, in which he agreed to do. Mayor Pro Tem Guerra stated she would like to see a portion of the grant used for necessary cement work in downtown parking lots, if guidelines allow.

Action on Item 5-2: A motion was made by Council Member Avalos to approve Item 5-2. Motion was seconded by Mayor Pro Tem Guerra.

Ayes: Avalos, Guerra, Oceguera, Trujillo, Robertson
Noes: None
Motion passed (5-0)
Discussion on Regular Business Item 5-3: Community Services Director Fletcher requested approval of Resolution 2026-29R. She reported the expense of the July 3rd celebration has increased and noted the City of Selma’s long-term commitment to working with the Selma Chamber of Commerce, making this community celebration possible. Director Fletcher noted the request has been submitted for $11, 500.00, half of the pyro-technician invoice amount. Chamber of Commerce President Nick Sahota spoke briefly requesting continued support from the City of Selma. Council 57 7
Members questioned Chamber President Sahota and Community Services Director Fletcher regarding additional expenses, band fees, staffing costs and parking restrictions and constraints.

Director Fletcher responded by stating the concerns will be addressed, as there may be further collaboration with the School District Superintendent. Council Members mentioned lessoning impact on the General Fund and directed that aforementioned expenses be included in future Community Services annual budgets.

Action on Item 5-3: A motion was made by Mayor Pro Tem Guerra to approve Item 5-3. The motion was seconded by Council Member Trujillo.

Ayes: Avalos, Guerra, Oceguera, Trujillo, Robertson
Noes: None
Motion passed (5-0)
Discussion on Regular Business Item 5-4: City Attorney Costanzo presented Item 5-4; he explained the City Council has the power to appoint and remove Commissioners from the Planning Commission. He stated he has provided a personal recommendation to remove Commissioner Louis Franco from the Planning Commission, with the basis for removal being harassment of a City of Selma employee, referencing his position as City Attorney. City Attorney Costanzo stated that he has been subject to multiple complaints and investigations stemming from formal complaints filed with the State Bar of California. He noted the complaints are frivolous and have been filed by Planning Commissioner Franco, as well as Mr. Franco’s daughter, who used an alias when lodging the complaints. He detailed the complaints alleged failure to disclose conflicts of interest amongst other fallacies. City Attorney Costanzo reported that Mr. Franco has disqualified himself from serving on the Planning Commission and any other City of Selma board/commission/committee, adding Mr. Franco is no longer found to be honorable, fair and honest, and therefore cannot participate in quasi-judicial matters. City Attorney Costanzo suggested Mr. Franco also be removed from the Measure “S” Oversight committee; although this removal is not included in Resolution 2026-30R, he stated the removal is to take place via minute order. City Attorney Costanzo continued to cite basis for removal on the grounds of malicious intent by Mr. Franco.

Planning Commissioner Louis Franco handed documents to the City Clerk, members of City staff, and community members, lodging them into the record.

Spoke:
• Planning Commissioner Franco responded to the statements made by City Attorney Costanzo. Mr. Franco stated the actions and statements made by City Attorney Costanzo are retaliatory and notes he and his daughter are private citizens and have the right to act in that capacity. He mentioned his daughter’s name has not been used on any complaint; however, it has been included in the considered Resolution 2026- 30R.

Mayor Robertson provided Mr. Franco with one (1) additional minute to respond to the allegations and intent to remove him from services.

Mr. Franco departed at 8:40 pm.

Council continues consideration of the matter, debating concerns of possible retaliation claim stemming from Franco’s removal, noting the confidentiality of closed session items, and dissecting matters alleged in the complaints filed with California State Bar. 58 8
Spoke:
• Stella Ramirez spoke of her frustration and made claims regarding actions taken by Mr. Franco during the election.
• Bryan Ramirez stated he is also a member of the Planning Commissioner and spoke of his support for the removal of Franco.
• Mayor Robertson stated there needs to be consequences for acts of harassment. • Council Member Trujillo questions City Attorney Costanzo regarding retaliation. • Council Member Oceguera states the City of Selma should be conducting positive business.
• Mayor Pro Tem Guerra spoke to her dismay about harassment of any City of Selma employee.
• Council Member Avalos spoke in support of dismissal.

Action on Item 5-4: A motion was made by Mayor Robertson to approve Item 5-4. The motion was seconded by Mayor Pro Tem Guerra.

Ayes: Robertson, Guerra, Avalos, Oceguera
Noes: Trujillo
Motion passed (4-1)
5 - FUTURE AGENDA ITEMS The Council reached consensus on requests for the following future agenda items:
• Revisit Banner Ordinance
• Downtown Music Speakers
• Donations / Grants for spay & neuter
• Honor City of Selma business partners such as Cal-Water and Mid-Valley • CDBG Update
• Special Event / Park Fees
• Old Police Station Parking Lot; Wall Removal Quote
5 - COUNCIL REPORTS
• Council Member Avalos reported a great turn-out at the SKF Chamber Mixer. He congratulated City Manager Rogers for being the new Vice-Chair of SKF Policy Advisory Board.
• Council Member Oceguera reported attendance at the SKF Chamber Mixer, noting he won a prize. He stated he also celebrated his birthday. • Mayor Pro Tem Guerra reported attendance at the SKF Chamber Mixer as well as the St.

Patrick’s Day Rolling Hills Care Center Mixer. She mentioned she was honored to participate in the reading program at Wilson Elementary School, mentioning the joy she found reading to the children. She further reported meeting with City Manager Rogers regarding Council and City goals.
59 9
• Mayor Robertson reported his attendance at the St. Patrick’s Day Rolling Hills Care Center Mixer as well as the SKF Chamber Mixer. He also participated in the Read Across America program at Wilson Elementary School, and served as judge for the Student Speaker Contest, on behalf of the Selma Lioness Club. of Selma. Mayor Robertson also attended the most recent BID meeting. Lastly, he met with City Manager Rogers regarding a concern in the Park Street area which has since been resolved.

ORAL COMMUNICATIONS None.

ADJOURNMENT
Meeting adjourned at 9:22 p.m.

Approved the 7th day of April, 2026.

APPROVED:

ATTEST: Scott Robertson
Mayor

Sara M. Carlson
City Clerk
60 61
2-2
Approval –
Check Register Dated
2/25/26, 3/4/26,
3/5/26 and 3/11/26
Check Numbers
89182 through 89258
62 63
CHECK
NUMBER
CHECK

DATE VENDOR NAME CHECK DESCRIPTION CATEGORY AMOUNT
89224 03/04/2026 ODP BUSINESS SOLUTIONS, LLC AD-OFFICE SUPPLIES 836.78 89221 03/04/2026 MUNICIPAL RESOURCE GROUP CC-PROFESSIONAL SERVICES 12/15/25 275.00 89182 03/04/2026 24-7 PETVETS CS-VETERINARY SERVICES 257.40 89187 03/04/2026 ASCAP CS-MUSIC LICENSING 1/1/26-6/30/26 459.08 89242 03/04/2026 ROBERT NEWTON LLC/STANLEY

STEEMER OF FRESNO
CS-ART CENTER CARPET CLEANING 600.00
89243 03/04/2026 RRM DESIGN GROUP CS-PROFESSIONAL SERVICES THOMPSON PARK JAN 2026
G 1,358.50
89245 03/04/2026 SESAC, INC. CS-MUSIC PERFORMANCE LICENSE 1/1/26-12/31/26 641.00 89248 03/04/2026 SOUTH COUNTY VETERINARY

HOSPITAL
CS-VETERINARY SERVICES 1,911.36
89211 03/04/2026 HPS MECHANICAL, INC. EN-PROGRESS PAYMENT#13-15 CLARKSON LIFT STATION 140,398.98 89188 03/04/2026 AT&T FI-TELEPHONE 1/12/26-2/11/26 62.68 89189 03/04/2026 AT&T FI-INTERNET FOR WEED & SEED 2/11/26-3/10/26 160.50 89190 03/04/2026 AT&T FI-TELEPHONE 1/12/26-2/11/26 100.21 89191 03/04/2026 AT&T FI-TELEPHONE 1/12/26-2/11/26 200.90 89192 03/04/2026 AT&T FI-TELEPHONE SERVICE FEBRUARY 2026 40.56 89193 03/04/2026 AT&T MOBILITY FI-TELEPHONE MDT'S 1/12/26-2/11/26 1,802.98 89194 03/04/2026 BANNER PEST CONTROL, INC. FI-PEST CONTROL FEBRUARY 2026 496.00 89196 03/04/2026 BLUETRITON BRANDS INC. PRIMO
BRANDS
FI-CVTC WATER SERVICE 1/11/26-2/10/26 R 104.60
89205 03/04/2026 FC TTC/FRESNO COUNTY TAX

COLLECTOR
FI-PROPERTY TAX 2ND INSTALL 2025/2026 6,005.10
89208 03/04/2026 FRESNO COUNTY EDC FI-CVTC NOVEMBER & DECEMBER 2025 R 107,555.50 89219 03/04/2026 MACLEOD WATTS, INC. FI-GASB 75 ACTUARIAL REPORT FY 06/30/25 8,100.00 89220 03/04/2026 MID VALLEY DISPOSAL, LLC FI-GARBAGE JANUARY 2026 & CVTC SERVICE DEC-FEB 2026
PARTIAL R 150,313.57
89226 03/04/2026 PACIFIC DISTRIBUTING, INC. FI-BUSINESS LICENSE REIMBURSEMENT 650.00 89228 03/04/2026 PG&E FI-UTILITIES FEBRUARY 2026 45,695.14 89229 03/04/2026 PG&E FI-UTILITIES FEBRUARY 2026 160.79 89230 03/04/2026 PG&E FI-UTILITIES FEBRUARY 2026 84.57
89231 03/04/2026 PG&E FI-UTILITIES FEBRUARY 2026 338.00 89232 03/04/2026 PG&E FI-UTILITIES FEBRUARY 2026 534.01 89233 03/04/2026 PG&E FI-UTILITIES FEBRUARY 2026 19.30
89234 03/04/2026 PG&E FI-UTILITIES FEBRUARY 2026 8.08
89235 03/04/2026 PG&E FI-UTILITIES FEBRUARY 2026 20,532.66 89237 03/04/2026 PRICE PAIGE & COMPANY FI-PROFESSIONAL SERVICES JANUARY 2026 7,588.00 89239 03/06/2026 QUINN COMPANY FI-CVTC SCISSOR LIFT R 567.62 89241 03/04/2026 RESTAURANT TIPICO

OAXAQUENO
FI-BID OVERPAYMENT 33.00
89244 03/04/2026 SELMA DISTRICT CHAMBER OF

COMMERCE
FI-QUARTERLY 2025/2026 CONTRACT PAYMENT 8,750.00
89254 03/04/2026 T-MOBILE FI-PW CELL PHONES 01/06/26-01/20/26 387.84 89256 03/04/2026 VANG INC. CONSULTING

ENGINEERS
FI-BUSINESS LICENSE REIMBURSEMENT 109.00
89257 03/04/2026 VERIZON BUSINESS FI-CELL PHONES AND AIRCARDS 1/19/26-2/18/26 2,518.82 89198 03/04/2026 CENCAL/NAPA AUTO PARTS FL-AUTO PARTS 3,477.88 89203 03/04/2026 EAST BAY TIRE CO. FL-TIRES 2,405.94
89204 03/04/2026 ENRIQUE BARBOSA

COLIN/BARBOSA AUTO GLASS
FL-INSTALLED WINDSHIELD UNIT#738 520.00
89209 03/04/2026 GISELA ROSALES/CAMACHO
TIRES
FL-TIRES & BALANCE 295.00
89218 03/04/2026 LES SCHWAB TIRE CENTERS FL-TIRES & BALANCE 859.92 89253 03/04/2026 THE MOWER'S EDGE, INC. FL-MOWER PARTS 1,586.33 89206 03/04/2026 FRANCISCO SANTILLAN HR-SETTLEMENT AGREEMENT 125,000.00 89213 03/04/2026 INSURANCE AND BENEFITS

TRUST OF PORAC
HR-POLICE LIFE INSURANCE PREMIUMS MARCH 2026 646.00
89216 03/04/2026 KENT M. KAWAGOE, PH.D. HR-PRE EMPLOYMENT PSYCHOLOGICAL EXAMS 775.00 89184 03/04/2026 ADVENTIST HEALTH TULARE PD-BLOOD SCREENING 1/21-1/2726 240.00 89185 03/04/2026 ANDREW GUZMAN PD-BARRICADE TRAINING PER DIEM 3/2/26 15.00 89186 03/04/2026 ANDREW GUZMAN PD-POST SLI CLASS PER DIEM 2/25-2/28/26 R 175.00 89201 03/04/2026 DEPARTMENT OF JUSTICE PD-FINGERPRINTS JANUARY 2026 416.00 89202 03/04/2026 DOOLEY ENTERPRISES, INC. PD-40 S&W 180 GR FULL METAL JACKET 1,197.95

CHECK REGISTER REPORT
64 CHECK
NUMBER
CHECK

DATE VENDOR NAME CHECK DESCRIPTION CATEGORY AMOUNT

CHECK REGISTER REPORT
89207 03/04/2026 FRESNO COUNTY DISTRICT

ATTORNEY
PD-ANNUAL COST SHARING 7/1/25-9/30/25 6,250.00
89210 03/04/2026 HEALTHWISE SERVICES, LLC PD-38 GALLON PHARM KIOSK R 184.88 89212 03/04/2026 HUMBERTO SALAS PD-BARRICADE TRAINING PER DIEM 3/2/26 15.00 89214 03/04/2026 JAY W. BROCK/TOP DOG

TRAINING CENTER
PD-SERVICE MAINTENANCE TRAINING 90.00
89215 03/04/2026 JOHN HERNANDEZ PD-ICI GANG COURSE PER DIEM 3/2/26-3/6/26 75.00 89217 03/04/2026 KIMBERLY D. TURNER PD-DISPATCHER'S ROLE IN CRITICAL INCIDENTS 1,196.00 89236 03/04/2026 PITNEY BOWES BANK, INC. PD-POSTAGE 521.55 89249 03/04/2026 SOUTHERN CA

INTERGOVERNMENTAL/GOVERN

MENT TRAINING AGENCY
PD-ICI MANAGEMENT COURSE TUITION 6/1/26-6/5/26 1,299.00 89250 03/04/2026 STERICYCLE, INC. PD-STERI SAFE OSHA COMPLIANCE 1/1/26-1/31/26 231.24 89252 03/04/2026 TEAGYN GREER PD-NON CRIMINAL BARRICADE TRAINING 3/2/26 15.00 89255 03/04/2026 UNITY IT PD-MANAGED SERVICES 11/1/25-11/30/25 4,525.40 89238 03/04/2026 QUAD KNOPF, INC. PL-PROFESSIONAL SERVICES 1/4/26-1/31/26 7,877.75 89183 03/04/2026 A-C ELECTRIC COMPANY PW-REPAIRED FLASHER CARD MCCALL & FLORAL, 2ND &

WHITSON, HIGHLAND & GOLDEN STATE
17,008.55
89195 03/04/2026 BENNETT WEST, LLC PW-PVC, MARKING FLAGS 177.06 89197 03/04/2026 CALIFORNIA TURF EQUIPMENT &
SUPPLY, INC.

PW-DISC CLUTCH & GUARD KIT 125.71
89199 03/04/2026 BRADY/CENTRAL SANITARY

SUPPLY, LLC
PW-JANITORIAL SUPPLIES 484.25
89200 03/04/2026 CINTAS CORPORATION NO. 2 PW-EYEWASH STATION 107.59 89222 03/04/2026 NELSON'S HARDWARE, INC. PW-BUILDING, PARKS, STREETS SUPPLIES 1,075.18 89240 03/04/2026 R.J. BERRY JR. INC. PW-PROGRESS PAYMENT#2 SIDEWALK CONNECTIVITY G 195,709.12 89246 03/04/2026 SITEONE LANDSCAPE SUPPLY PW-IRRIGATION SUPPLIES 1,917.10 89247 03/04/2026 SOCIAL VOCATIONAL/EMPLOY

AMERICA
PW-RESTROOM MAINTENANCE DEC-JAN 2026 1,327.10
89251 03/04/2026 STRATEGIC MECHANICAL INC PW-PD HVAC SERVICE CALL 693.00 89258 03/04/2026 YAMABE & HORN ENGINEERING PW-ENGINEERING SERVICES JANUARY 2026 PARTIAL R 112,710.52 TOTAL 1,000,883.55
03/05/2026 IRG MASTER FI-CVTC RENT MARCH 2026 R 14,723.20 TOTAL 14,723.20
02/25/2026 DELTA DENTAL HR-DENTAL CLAIMS 2/13/26-2/19/26 3,209.10 03/04/2026 DELTA DENTAL HR-DENTAL CLAIMS 2/2026-2/26/26 6,732.70 03/11/2026 DELTA DENTAL HR-DENTAL CLAIMS 2/27/26-3/5/26 4,068.80 TOTAL 14,010.60
Wire Payments
ACH
65 CHECK
NUMBER
CHECK

DATE VENDOR NAME CHECK DESCRIPTION CATEGORY AMOUNT

CHECK REGISTER REPORT
AD Administration
AS Animal Services
BD Building
CA City Attorney
CC City Clerk
CE Code Enforcement
CM City Manager
CS Community Services
DS Development Services
ED Economic Development
EN Engineering
FD Fire Department
FI Finance
FL Fleet
HR Human Resources
IT Information Technology
PD Police Department
PL Planning
PR Payroll
PW Public Works
RM Risk Management
Category Legend:

B Bond
G Grant
R Reimbursement
Department Legend:
66 Council Approval Date:

Check Numbers - Inclusive: 89182 through 89258
Successor Check Numbers - Inclusive: through
THE ABOVE LISTED CHECK NUMBERS ARE WITHIN THE 2025/2026 BUDGET AS ADOPTED BY THE CITY COUNCIL.

THE FOLLOWING ELECTED OFFICIALS HAVE APPROVED THE ATTACHED "CHECK REGISTER REPORT." Mayor
Mayor Pro-Tem
Councilmember
Councilmember
Councilmember

CITY OF SELMA
Check Register Report
04/07/2026
67 CITY OF SELMA
Gtaim for Payment
FY 25-26
VENDOR #
cLArM DArE: 0211112026 oRIGINATING DEPARrmenr: PU BLIC WORKS CLAIMANT NAME: Yambe & Horn Engineering
ATTENTION:

ADDRESS: 2985 N. Burl Ave, Suite #101
ST: CA ZIP CODE: 93121-0000
NEWVENDOR?
N EW ADDRESS?
1099 VENDOR?

INVOICE TOTAL

DETAILED DESCRIPTION AMOUNT
Engineering Services 1 12026
112,110.52
$112,710.52
IIUNI' Dhtiii tll.rnmIi aintrNii
1000 5400 Effff.fl WEE
2024 5 500 701030 6,036.08
2008 5 500 701036 1,801.75
2008 5 500 9,149.75
2008 5500 701034 221 .50
2008 5500 701035 1,893.95
600000 462.00
4115 5500 101012 3,438.50
1 ,267 5500 701000 .00
2013 5500 308.00
2005 4',t 00 701005 619.15
5 500 701000 54 8.00
6003 8040 600000 497.00
2025 5500 61 1035 31 ,169.43
1000 4.1 10 701000 3,625.00
2008 5500 701ogz 30.00
SrtD ?tu 401u, 340.00
201 3 4110 999991 112.50
6003 600000 3,408.75
2013 4i 10 701050 904.20
2011 5500 701058 565.13,
2011 999996 191.11,
$112,710.52
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lt
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-
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C,
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-
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71 lnvoi6€
55075
55077
55078
55079
55094
55096
55097
55099
55100
55102
55104
55105
55106
55107
January 2026 Yamabe & Hom Account Spreadsheet
AB-74 Valley View Storm Drain Project
Monrtoing
Selma Storm Drain Master Plan
Docunents, GIS Mapping
CMAG5096(040) Dinuba & Mccall Traffic Signal
Prelininary Design
STEG-5096(042) oinuba Ave Rehabilitation Thompson to Mcoall Prclininary Engineeing
't000.5400.600000
2047.5500.7010't70
202+5500.70r030
4004-5400-600000
2008.5500.70r037
2008.5500.70r033
2008.5500.70't034
2008.5500.701035
4000-5400-600000
2024-5500.701 01 I
411S5500.701012
4007-5500-701 050
lnvoice
6036.08
9149.75
1893.95
44795.06

0.00 6036.08

0.00 r80't.75
9't49.75
227.50
1893.95
452.00

0.00 3438.50

0.00 1267.00
lnvoice
lnvoice
lnvoice
55081
lnvoice
55082
lnvoice
55083
lnvoice
55085
ClrAQ.5096(013) MillSt & Orange Ave Park & Ride Lot
Prclininary Engineeing
Cl,lAO5096(014) Merced.S-tillman.Tulare Alley lmprovernenls P rel i ni n a ry E n g i n e ei n g : Agen cy C@ rd i n ati on STPL-5096(045) Dinuba Ave Rehabilitation - Mccallto oockery P rel i mi n a ty En g in ee in g
Floral & SR43 lmprovem€nts
Prclininaty Design
Dinuba Ave NW Sew€rTrunk Main (ARPA)
E n gi nee in g Coo td in ati o n
Thompson Park (ParkslRe6 Dev lmpacl)
Docunents, design-l fiigation plan
FY23,2it Street Rehabilihtion Proiest (Gas Tax)
Oesign, p/ans E specs
lnvoice
lnvoice
lnvoice
55087 2006.5500.701000
3438.50
Engine€dng.Pmtessional Services
SELI.iA GENERAL GIS SERVICES
22-332 GOLDEN STATE BLVD PROJECT

THOMPSON ESTATES TENTATIVE SUBDIVISION MAP
23-137 SPR2022-17 IT M ROSE SUBD|V|S|ON
SELMA ENCROACHI\,4ENT PERMITS 2025
SELMA PLAN CHECK SERVICES 2025
SETMA 2025-2026 CDEG APPLICATION
SELMA TRACT 6244 INSPECTIONS

ORANGE AVENUE BASIN FENCE
VALLEY VIEW STORM DRAIN.PHASE IIIAPPLICATON

25.310 SELMA HSIP CYCLE 12 IMPROVEMENTS
2'333 TRACTOR SUPPLY PLAN CHECK
GENERAL ENGINEERING SERVICES 2025
SELMA ENCROACHMENT PERMITS 2026
Clarkson Lift Station kpansion (ARPA)
C,o nstructi o n Man a g e ne nt
2008.5500.701036
4087.10
745.N
1335.75
685.00
1623.18
6962.75
249.50
6873.38
1055.00
137.00
67't9.95
1198.75
'12968.50
154.00
lnvoice
55076
lnvoice
55080 1801.75
221.50
Amberwood Server Trunk Main(ARPA)
C o n strucli o n Man ag e me nt & Eng i n e ei ng Serv ice s 462.00
lnvoice
55084
72 lnvoice
55088
lnvoice
55090
lnvoice
55091
lnvoice
55092
lnvoice
55095
lnYoice
5509/8
lnvoice
55086
lnvoice
55101
lnvoice
55103
lnvoice
55089
lnvoice
55089
lnvoice
55089
Dockery Slom Drain Repai(ilEASURE C)
Construclion M a n age ne nt
Selrm FY 24125 Steet Rehabilitation-E&F St (RD MAINT)
Desbn : Engineeing Cnrdinalion, QCQA Han/specs
Golden Slate 36' SD Trunk lrain
Re s e a rch, En g in e e f s e stin ate
20 r 3.5s00.701 050
200s4110.701005
2013-5500-701000
20't't.5500.70't058
2011.5500-999!36
308.00
497.00
31769.43
3625.00
3408.75
wir )tu
308.00
679.75
548.00

30.00 340.00
172.il
3408.75
Fire Stauon *l RFroof
Docun,FJnh
FY24r25 CDBG S€lma Sid€ valk Conn€ctivity . PH lll (21651 ) Constuclbn Manqenent
202t5500.61103s
S€lma Downtown Lights & Tre€s Projecl
Cantruclion Managenent
1000-{110.701000
CMAo 5096(00).Thonpson AvFwhitson to Front St
Prclininary Engineeing
2008.5500.701039
Selma Fire EMS Housing
Engineeing
5000.3300.701000
Selma FY25n6 S1rcet Rehabilitation Proirt (Huntsm.n Avs) Stillnan Basin
20't 3"41 1 0.999997
6003-8040.600000
24 s*c 1Dln3Q
NlryEonil p/af ThomFon t Yo]ba Stom Dr.in RepalE
Desor,
2,fr25 Street Rehabilihtion Proiecl (Thompson St Cape Seal)LTF Design
25126 Str€€t Rehabiliation Proiri (Goldridg€ S'I)LTF
tu@tings
565.13
791.17
fiLru) k)
TOTAL IIIE@
Selma PW Facility Proied
Senior Center Genemt$ E A/t's Cel,ler Stags
6003.8040.600000 l- te-ool
l- 31?6e7rl
l- 36rilol
548.00
lnvoice
55093
eol:ol
73 g
Yamahe t Horrr Engineerlrrg, lrrc.
2985 NORTH BURL AVE SUITE 101
FRESNO, CA93727
55*24+3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Oate
55075
0!un026
Project 2l-280 SELMA GENERAL GIS

SERVICES
ACCT NO: 100G540G600000
Gts sERvrcEs

PROFESSIONAL FEES
Hours Rate
Billed
Amounl
Principal
109-Prepare-Document
Gts I

GENERAL OFFICE - MISC,
226 - Design - GIS Mapping
327 - Drafl - GIS Mapping

REIMBURSABLES

PRINTS & SCANS

FIRE DEPART ENT CALL ANALYSIS

PROFESSIONAL FEES
Gts I
226 - Design - GIS Mapping
327 - Drafl - GIS Mapping
Grs r
327 - Drafl - GIS Mapping

0.50 7.00

19.00 115.m
115.00
115.00

0.25 214.@
Rate

53.50 57.50
805.00
2,185.00
Professional Fees subtotal 26.75 3,101.00
Billed
Amount

1.00 0.10
Hours Rate

0.10 3,101 .'10
aitbd
Amount

4.00 2.00
't26.00
126.00
504.00
252.OO
Professional Fees subtotal
Phase subtotal

2.00 1 15.00 230.00
986.00
986.00
lntDhe dab 02/0,#2026
Page I ol ,a
CITY OF SELMA lnvoace numt€r55075

8.00 Units
Phase subtotal
lnvoice total 4,087.10
74 :Q
Vamabe f,. Horn Englneerlng, lnc.

CITY OF SELMA
PIo,ect 2l-2t0 SEL A GENERAL GIS SERVICES
lnroice number
Date
55075
o2tolt2026
Please rcmit bottom pottion with payment' Thank you for your business.

CITY OF SELMA lnvoice number 55075 lnvoice date 02/0,t/2026

Page 2 ends

75 ,Q'
Yamabe & Horrl Englneertng, lnc.

CITY OF SELMA
Projeci 2l-280 SELmA GEiIERAT GIS SERVICES
lnvoice number
Dats
55075
02n1n026
21-280 SELMA GENERAL GIS SERVICES
GIS GIS Services
lnvoice Suooortino Detail
l.abor WP Status: Billable
Princip8l

DAVID HORN
109-PrBpare-Documet
Grs r

MELANIE MORALES
GENERAL OFFICE . MISC.
225 - DBign - GIS Mapping
226 - D$ign - GIS Mapping
226 - DEsign - GIS Mapping
327 - Draff - GIS Mapping
327 - Drafr - GIS Mapping
327 - Drai - GIS Mapping
327 - Draff - GIS Mapping
327 - Orat - GIS Mapping
327 - Drat - GIS Mapping
327 - Drafr - GIS Mapping
E&g0ff WP Status: Billable
ln-house Expense

PRINTS & SCANS
Billing Cutoff : 01 l2U2O26
Oate Units Rale
01noDo26
Subtotal

0.25 214.OO 53.50
0'tD6t2026
01m&2026
01t13no26
01t28t2026
01n2no26
olnsnozs
01/06/'2026
01n7no26
0'tD'tDo26
01n6no26
01n72025
Subtotal
Labortolal

0.25 0.50
2,N

2.00 3.00

4.00 3.50

3.00 3.00

2.OO

0.50 3.00
115.m
115.00
115.00
115.00
1r5.00
115.00
'115.00
115.00
't 15.00
1't 5.00
115.00

53.50 57.50
230.00
230.00
345.00
,160.00
402.50
345.00
345.00
230.00

57.50 345.m

25.50 3,(x7.50

26.75 100 0.10
3,101.00
o1n7no26 010
Subtotal
Erpense total
r.00 0.10

1.m 0.10
FDC Fir€ Deparbflent Call Analysis
Lebor WP Status: Billable
GIS II
MARK MEDINA.MILAM
226 - Dssign - GIS Mapping
327 - Drai - GIS Mapping
Billing Cutoft 01r2U2026
Date Rate Amount
Phase Stalus: Active
01t19r2026
o1n9no26
Subtotal

4.00 2.00
126 00
126 00
504.00
252.O0

6.00 o1t16no26 2.00 115.00
lnvoice number 55075 lnvoice date 02O42026

Page 3 ends

Phase Statusr Aclive
Amount
Gts I

MELANIE MORALES
327 - Draff - GIS Mapping

CITY OF SELMA
756.00
Units
230 00
76 7r'l l.r)
Yamabe f,. Horn Engineerlnq, lncCITY OF SELMA
Projed 2r.2t0 SEL A GEI{ERAL GIS SERVICES
lnvoice number
Date
55075
02n4n026
lnvoice Suooortino Detail
2I-280 SELMA GENERAL GIS SERVICES
FDC Fir€ Department Call Analysis Phase Status:Active
Billing Cutoff: 0112812026
Date Units Rate
Labor
Gts I
WP Statusr Billable
Subtotal
Labortotal

2.OO 230.00

8.00 986.00
lnvoice Summary
Labor
Expense
Consultant
Total
Billed ,/, Remaining
-92,371.75
-1.35
92,373.10 -92,373.10
lnvoice date 02/0,{2026

Page 4 ends

CITY OF SELMA lnvoice number 55075
Amount
I
Conlractl
92,37',t.75

1.35 77
7r\ LZ
Yamabe & Horn Engineering, Inc.
2985 NORTH BURL AVE SUITE 101
FRESNO, CA93727
559-24-3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55076
0210/.t2026
Prcied 22-118 CLARKSON LIFT STATION

EXPANSION
ACCT NO: 2024-55@701030

CONSTRUCTION MANAGEMENT

PROFESSIONAL FEES
Construction ilanager ll
821 - Poject - Conslruction Management
Prciect Servic$ Administrator
821 - Project - Construclion Management
lnspector ll
80'l - Projecl - Construdion lnspeclion
Assi3tant Engine€r lll
801 - Poect - Construciion lnspeclion

REIMBURSABLES
Mileages
Professional Fees subtotal 52.00

4.50 154.00 693.00

37.50 93.00 3,,187.50

9.50 168.00 1,596.00

0.50 137.00 68.50
5,845.00
Hours Rate
Billed
Amount
Units Rate
Billed
Amount

42.@
223.OO
o.70
o.725

29.&
161.68
Subtotal
Reimbursables subtotal
Phase subtotal
191.08
191.08
6,036.08
Please remit bo om podion with payment' Thank you for your business. lnvohe daE 02IXl2026
Page I ot3
CITY OF SELMA lnvoice number55076
lnvoice total 6,036.08
78 CITY OF SELMA
Pto]€d. 22-1Q CLARI(SOII UFT STATIOII ExPAxSlOta
lnroice number
Dale
lnvoice Suooortino Detail

22.I48 CLARKSON LIFT STATION EXPANSION
CM Con3truction Management
Labor WP Stalus: Billable
Construdion Manager ll

SERGIO ALVARADO
821 - Projecl - Construction Management
821 - Projecl - Construclion Management
821 - Project - Construclion Management
821 - Projecl - Construction Management
821 - Proiecl - Construclion Managemenl
821 - Proiecl - Consiruction Management
821 - Projec{ - Constuclion Management
Billing Cutotr: 0tr2U2026
Oate Units Rate
Phase Status: Aclive
01rc1no26
01t0€t2025
01t13t2026
01t14no26
01115t2026
01D0no26
01mno26
Subtotal
154.00
154.00
'15,1.00
154.00
154.00
154.00
'154.00

1.00 1.m

0.50 0.50

0.50 154.00
154.00

77.N

77.@

77.@
n.@

77.N

4.50 693.00

93.00 93.00

93.00 93.00
139.50
232.50
511.50
558.00
511.50
5U.75
604.50
209.25
116.25

69.75 37.50 3,487.50
lnspedor ll

GABINO GOMEZ
801 - Projed - Construdion lnspec{ion
801 - Projec{ - Construciion lospeclion
801 - Pro.,ed - Construction lnspection
801 - Projed - CoBtruc{ion lnspeclion
801 - Project - Construdion lnspeslion
8Ol - Proied - Construction lnspedion
801 - Projed - Construction lnspection
801 - Projed - Corctrudion lnspeclion

RAY MARNNEZ JR
8O'l - Proied - Conslruction lnspec{ion
801 - Projed - Construdion lnspeclion
o1n2no26
o1t13no25
unlno26
01n2D026
01n3t2026
012.612026
o'tD7t2026
olDano26
Subtotal
168.00
168.00
168.00
168.00
'168.00
168.00
'168.00
168.00

84.00 252.@

84.00 84.00

84.00 168.00
336.00
168.00

0.50 1.50

0.50 0.50

0.50 1.00

2.OO

1.00 7.50 1,260.00

CITY OF SELMA
oln3no26
01n6no26

1.00 1.m
lnr,oi:g number 55076
168.00
168.00
168.00
168.00
lnvoice daG 02 ,4/2026

Page 2 of 3 ends

.Q
Yamabe t Horn Englneertng, lnc55076
02m/n026
Projed Services AdminBtrator

ANGELENA HAMMON
821 - Projecl - Construction Management
821 - Project - Construqtion Management
821 - Project - Construction Management
821 - Project - Construclion Management
821 - Projec{ - Construclion Management
82'l - P.orect - Consiruction Management
821 - Project - Construclion Management
821 - Project - Construclion Managemenl
821 - Proiecl - Construclion Management
82'l - Pojec{ - Construclion Management
o1n2t2026
01towo26
01t06no26
01to7t2026
01n8no26
011(]r,,t2026
0111412026
o1n5no26
01D2DO26
01126t2026
Subtotral
't.50

2.50 5.50

6.00 5.50

5.75 6.50

2.25 't.25

0.75 Amount
79 7r.\ E/
Yamabe E Horn
Engineerang, lncCITY OF SELMA
Prcitd 22-1,38 CLARKSOT{ LIFT STATION EXPAIISIOI
lmoi:e number
Date
55076
02/0.n026
lnvoice Suooortino Detail

22.1'I8 CLARKSON LIFT STATION EXPANSION
Cm ConsEuction Management
Lebor
lnspedor ll
WIP Statusr Billable
Assbtant Engineer lll

RAY MARTINEZ JR
801 - Projed - Construciion lnspection
Balling Cutoff: 01128/2026
Date Units Rate Amount
Phase Stalus: Aclive
Subtotial 2.00
050 137.00
336.00
01n6no26 68.50
Subtotal
Labor total

0.50 68.50
s2.00 5,845.00
WP Status: Billable
01t13t2026
01n9no26
0122n026
o'U23r2026
Subtotal
Expense total

29.40 53.65

87.m

21.03 0.70

0.73 0.73

0.73 265.00 r91.08
265.00 191.08
lnvoics Summary
Billed Remaining
tnvoice number 55076 lnvoi:e date 020412026

Page 3 ends

ErDgllt
ln-hoGe Expanse

MILEAGE

42.N

74.00 r20.00

29.00 contnct I %
L.bor 175,571.60 -176'571.60
Erp.nr 5,546.12 -5'5'15.12
Coctuh.nt 14,120.00 '14,120 m
Total 1$,237.72 -1%,237 72

CITY OF SELMA
80 7rl \Z
Yamabe f, Horn Enginerring, lnc.
2985 NORTH BURL AVE SUITE 1O1
FRESNO, CA 93727
55$2,14-31 23

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Oate
55077
ouuD026
Prcl|ed 22-332 GOLDEN STATE BOULEVARD
PRoJECT
ACCT NO: 1000-540G600000

CONSTRUCTION MANAGEMENT

PROFESSIONAL FEES
Principal
604 - Meeting - County Staff
Projecl Servic6 Administratoi
821 - Projec{ - Construclion Management
lnspector ll
80'l - Projec{ - Construclion lnspeclion
Assistant Engineer lll
816 - Poject - lnspeclion Coordinalion
8'17 - Project - Engineering Coordination

REIMBURSABLES
Mileages
1 .50 214.OO 321.00

0.25 93.00 23.25

0.50 168.00 84.00
736.50

1.75 0.50
r37.00
't37.00
239.75

68.50 Hours Rate
Billed
Amount
Professional Fees subtotal 4.50
Units Rate
Billed
Amount
Phase subtotal

12.00 o.725 8.70
745.20
Plea* rcmit bottdn podiul with pawent ' Thank you fot your buslhess. lnvoice number 55077 lnrche dab 02 X/'2026

Page 1 of 2 ends

lnvoice total 745.20

CITY OF SELMA
81 Z\ LZ
Yalnabe f,. Horn Englneerlng, IncCITY OF SELMA
Ploild 22i32 GOLDET{ STATE BOULEVARO PROJECT
lnvoice number
Date
55077
02n4DO26
lnvoice Suooortino Detail

22.332 GOLDEN STATE BOULEVARD PROJECT
CMconstruction lanagement
LbQt WP Status: Billable
Principal

DAVID HORN
604 - M€sting - County Stafi
Bi ing cutoff: 0'l/2812026
Date Units Rate Amount
01127t2026 321.00
Subtotial
o1n3no26
Subtotral
01DOaO26
Subtotal
150 2 t4.OO
Projed Se Ees Adminblralor

ANGELENA HAMMON
821 - Pojec{ - Consttudion Management
lrcpedor ll

RAY MARTINEZ JR
801 - Proied - Construdion lnspec{ion
Eroansa
ln-house Expense

MILEAGE
WIP Status: Billable
01rc6/2026
o1nat2026
01ngnofr
01D6n0x
Subtotal
Labor total
137.00
137.00
137.00
137.00

68.50 102.75

68.50 68.50

1.50 0.25
321.00
23 25

0.25 050 168 00

23.25 84.00

0.50 0.75

0.50 0.50

2.2s
il.fl)
12 00 0.73
736.50
01nono26 870
Subtotal
Expense tolal

12.00 8.70
't2.00 8.70
lnvoice Summary
Billed Remaining
Labor
Expense
ConsuJlant
Total
26,574.63
216.20
-26.574.63
-216.20

CITY OF SELMA
26,790.83
lnvoice number 55077
-26.790.83
lnvoice daE 02^X2026
P4e 2 ol2
Phase Status: Aciive
93 00

0.50 84.00
308.25
Asistant Engineer lll

RAY MARTINEZ JR
816 - ProFct - lnspedion Coordination
8'16 - Proied - lnspedion Coordinatioo
8'16 - Proiec, - lnspeciion Coordinalion
817 - Pmject - Engineering Coodination
contraa I
82 r)
Yamabe Il Horn EngineEring, lnE.
2985 NORTH BURL AVE SUITE 1OI
FRESNO, C493727
559-24-3123
CIry OF SELMA

MICHAEL HONN
I71O TUCKER STREET
SELMA, CA 9366'2
Itrvoice number
Date
Pro.lect 23-132 THOMPSON ESTATES

TENTATIVE SUBDIVISION MAP
55078
0210r'.12026
ACCT NO:1000-5400-600000

PLAN CHECK

PROFESSIONAL FEES
A$istant Engineer lll
707 - Development - Plan Check
Hours Rate
Billed
Amount

9.75 137.00 r,335.75
lnvoice total 1,335.75
Please remit bottom poftion with payment ' Thank you lor your busrhess. lnvoice date 02/0,1/2026
P.ge 1 ol2
CITY OF SELMA lnvoice number 55078
83 7t'l \z
Yamabe E Horn EngineErlng, lncCITY OF SELMA
Pmieci 23-132 THO PSOI{ ESTATES TEi{TATTVE SUBOMSIOI{ fAP lntoice number
Oaie
55078
02rc/,t2026
lnvoice Suooortino Detail
23-132 THO PSON ESTATES TENTATIVE SUADMSION AP
PC Plan Check Phase Status:Ac-live
Billing Cutoft: 01r2U2026
Date Rate Amount
Lthot WP Status: Billable
Ass6tant Engineer lll

JEFFREY ARNDT
707 - Dewlopment - Plan Ch€d(
707 - Oevrlopment - Plao Ch€d(
707 - Development - Plan Check
707 - Developmenl - Plan Ch€ck
707 - Developmenl - Plan Ched
707 - Oevelopment - Plan Ch€ck
707 - Der,elopment - Plan Ch3d
707 - Dewlopment - Plan Ched(
707 - Developmerl - Plan Check
01n2DO26
01/05/2026
01t0f,12026
01/082026
01n8no26
01t192026
01n2nofi
01D6nO26
01f272026
Subtotal
Labor total

1.00 1.50

0.50 1.50

0.75 2.OO

1.00 0.75

0.75 137.m
137.00
137.00
137.00
137.00
'137.00
137.00
137.00
'137.00
137.00
20s.50

68.50 205.50
102.75
271.0O
137.00
102.75
102.75

9.75 1,335.75

9.75 1,335.75
lnYoice Summary
L!bor
Expem6
Colr!ultant
Totrl
Billed Remaining
7,116.50 -7,116.50
7,116.50 -7.116.50
CITY OF SELMA lnvoice number 55078 lnvoice dale 02/0.,12026

Page 2 ends

Units
Contract I
84 7r'l \Z
t Horn
!nc.
2985 NORTH BURL AVE SUITE .I01
FRESNO, CA 93727
559-244-3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA. CA 93662
lnvoice number
Date
55079
o2Mn026
Projed 23-137 SPR 2022-17 TT ROSE

SUBDIVISION
ACCT NO: 100G540G600000

DEVELOPMENT REVIEW

PROFESSIONAL FEES
Assistant Engineer lll
707 - Development - Plan Check
Hours Rate
Billed
Amount

5.00 137.00 685.00
lnvoice total 685-00
Please remrt bofiom pottidl with payment ' Thank you for your busrness. lNoice date 02/0,12026
Page I or 2
CITY OF SELMA lnvoice number 55079
85 7r\ \z
Yamabe t Horn Englneerlng, lnc.

CITY OF SELMA
Prcj(d 2t-137 SPR 2022-17 YTI ROSE SUBOlVlSlOta
lnnoice number
Oate
lnvoice Suooortino Detail
23-137 SPR 2022-17 TT ROSE SUBDMSION
DR Development Review
ljIC! WP Status: Billable
Assbtanl Engineer lll

JEFFREY ARNOT
707 - Development - Plan Check
707 - Development - Plan Ched(
707 - De\€lopment - Plan Check
707 - Oevelopment - Plan Check
707 - Development - Plan Check
707 - Development - Plan Ched(
Billing Cutoftr 0112812026
Date Units Amount
Phase Status: Active
01t14t2026
01t16n026
01t19t2026
01nor2026
o'u22t2026
01D3nO26
Subtotal
Labor total
205.50
102.75

58.50 137.00
102.75

68.50 137.00
137.00
137.00
137.00
137.00
137.00
s.00
685.00
lnYoice Summary
Labor
Expense
Consultant
Total
Contract Billed Remaining
12,678.50 -12.678.50
12,678.s0 -12.678.50
lnvoice date 02 x2026

Page 2 ends

CITY OF SELMA lnvoace number 55079
55079
o2J01t2026

1.50 0.75

0.50 1.00

0.75 0.50
685.00

5.00 Rate
86 z't \Z
Yamabe f,. Horn Englneerlng, lrrc.
2985 NORTH BURL AVE SUITE 1O1
FRESNO, C493727
55*24+3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55080
02tMDO26
Project 23-163 DINUBAAVE REHABILITATION -

THOMPSON AVE TO MCCALL AVE
ACCT NO: 2008-550&701 036

PRELIUINARY ENGINEERING

PROFESSIONAL FEES
Principal
814 - Project - QC/QA Plar/Specification
Review
Givil Enginssr lV
609-Meeting-Team
81a - Proiec{ - OC/QA Plan/Specification
Review
817 - Pmjed - Engineering Coordination
Civil Enginear ll
814 - Projed - QC/QA Plan/Specification
Reviaf,
A$i8tant Engineer lll
'106 - Prepare - Caltrans Documents
Assistar Engineer ll
814 - Projed - QC/QA Plan/Sp€cification
Revielr,
Drafter ll
306 - Drafl - Street lmprovement Plans
Clerical
GENERAL OFFICE - MISC.

REIMBURSABLES
Mileages
Professional Fees subtotal 11.25
Hours Rate
Billed
Amounl

0.50 'r.00
181 .00
181.00
so.50
'181.00

0.75 214.@ 160.50

3.50 181.00 633.50
o.?5 154.00 38.50
274.00
330 00

0.50 115.00 57.50

0.25 89.00
1,787.75
Units Rate
Billed
Amounl

0.70 '14.00
1,801.75
lnvoice total 1,801.75
lnvoice daE 02O412026

Page 1 ends

CITY OF SELMA lnvoice number 55080
Phase subtotal

20.00 2.@ 137.00

2.50 132.00

22.25 87
,o
Yamabe & Horn EnglnEerlng, lnc.

CITY OF SELMA
Poilcl 23-16:t DTXUBA AVE REHABILITATIO'a . THOIPSOX AVE TO rcCALL AVE lnvoice number
Date
55080
o2to1no26
Please remit boftom podion with payment ' Thank you for your Dusrhess. lnvoice date 02,[N2026

Page 2 ends

CITY OF SELMA lnvoice number 55080
88 .Q
Yamabe & Horn EnglnEErlng, lnc.

CMY OF SELMA
Projeci 23.163 DliaUBA AVE REHABILTTATIOI{ . THO Pliot{ AVE TO ICCAIL AvE lnroice number
oaE
55080
02n1n026
lnvoice Suooortino Detail
23-163 DINUBA AVE REHABILITANON . THOMPSOI{ AVE TO MCCALL AVE PE Preliminary Enginc€ring
Billing Cutoffi 0112U2026
Phase Status: Active
Oale Units Rate
lnEg WP Status: Billable
Principal

PHILIP ROMERO
814 - Proirci - OC/OA Plan/Specification
Review
814 - Projecl - QC/QA Plan/Specification
Revierv
CMI Engineer lV

DEREK LAPSLEY
609-Meetiog-Team
814 - Prcj6ct - QCnA Pbn/Specification
Review
817 - Project - Enginesring Coordination
817 - Projecl - Engineering Coordination
8't7 - Proieci - Engineering Coordination
8'17 - Projec{ - Engineering Coordination
Civil Engineer ll

NOAH WASHBURN
8'14 - Projecl - QC/OA Plan/Specification
Revierv
Assbtant Engineer lll

JOSE GONZALEZ
'106 - Prepare - Caltrans Documents
Assistant Engineer ll

ERIK DELGADO
814 - Projecl - QC/OA Plan/Specifcation
Review
814 - Project - QCIQA Plan/Specitication
Review

0.25 0.50
211.O0
2'lil.0O

53.50 107.00

0.75 160.50
181 00 90.50
'181.00
181.00
'181.00
'18'1.00
181.00
01r22no26
0110512026
o1to1no26
01n9n026
01t20n026
Subtotal
181.00

15.25 181.00
3!6.75

90.50 1.(D
o.25

1.00 1.75

0.50 5.00

0.25 154.00
905.00
01t19t2026 38 50
Subtotal
01n3no26
Subtotal
01t0E't2026
Subtotal

0.25 200

38.50 137 00 274.OO

2.00 274.00
0't/{b/'2026
01n7no26
Subtotal

1.50 1.00
132.00
132.00
198.00
132.00
Drailer ll
AMTHONY MANC!NI
306 - D.afr - Street lmpIowmeol Plans

2.50 0.50 115.00
330.00
57 50

0.s0 57.50
lnvoi:e date 02/04/2026

Page 3 of 4 ends

CbrEal

SHONA PHILLIPS
GENERAL OFFICE . MISC.

CTTY OF SELMA
01n3r2026 0.25 89.00
lnvoice number55080
o1nwo26 0.50
01n7DO26
01nwo26
Subtotal
Amount
22 25
89 7r\ \r/
Yamabe f,. Horn Engineering, lnc.

CITY OF SELMA
Proied 2!l6t DlllUBA AVE REllABlUTAnOra - THOIPSOI{ AVE TO rcCALL AVE lnrg6e numbe,
DaE
55080
02m,.n026
lnvoice Suooortino Detail

23.163 DINUBA AVE REHABILITATION . THOMPSON AVE TO CCALL AVE PE Preliminary Engineering
Billing Cutoff: 0112&2026
Phase Status: Aclive
Oate Units Rate Amounl
Labor
Cledcal
Eroen3e
ln-house Expense

MILEAGE
WP Status: Billable
WP Status: Billable
Subtotal
Labor total

0.25 22.25
1't.2s

20.00 0.70
1,781.75
01/06/2026 14 00
Subtotal
Expense total

20.00 1i|.00

20.00 14.00
lnvoice Summary
Billed Remaining
Labor
Erpanss
Con3utiant
Total
180.000.00 69,371.m

66.78 2.585.m
110,629.00

66.78 -2,585.00
39 61
180,000.00 72,022.78 40 107.977.22 50
CITY OF SELMA lnvobe date 02O.Y2026
Page ,l of4
contnal
lnvoice number55080
90 g)
Yamabe E Horn EnglneEring, tnc.
2985 NORTH BURLAVE SUITE 101
FRESNO, CA 93727
55*244-3123

CITY OF SELMA

MICHAEL HONN
17IO TUCKER STREET
SELMA, CA 93662
lnvoi@ number
Date
55081
oauao26
Projecl 23-16/t MILL ST & ORANGE AVE PARK &

RIDE LOT
ACCT NO: 2008-550G70'1033
PRELIMINARY ENGINEERII{G

PROFESSIONAL FEES
Civil Engineer lV
817 - Proiect - Engineering Coordination
A3sbtant Engineer I
609-Meeting-Team
Drafrer I
306 - Drafl - Street lmprovement Plans
SERVtCES

REFIK ELECTRICAL ENGINEERS

REFIK ELECTRICAL ENGINEERS
Professional Fees subtolal 18.25

1.75 181.00 316.75

0.50 120.00 60.00

16.00 103.00 1,648.00

2.O24.75
Hours Rate
Billed
Amount
Units Rate
Billed
Amount
Phase subtolal
7j25.@
9,'r49.75
lnvoice total 9,149.75
Pleas€ remit bottom pottion with paymenl ' Thank Wu for your business. lnvoi:e date 02,/042026

Page 1 ends

CITY OF SELMA lnvoice numt€r 55081
91 .a
Yamabe & Horn EnglnEErlng, lncCITY OF SELMA
Prqect 23-164 tllLl ST A ORAI{GE AvE PARK & RIOE LOT
55081
02JO1t2026
lnvoice Suooortino Detail

23.164 MILL ST & ORANGE AVE PARK & RIDE LOT
PE Prcliminary Engineering
Labor WP Status; Billable
Civil Engineer lV

DEREK LAPSLEY
817 - Proiect - Engineering Coordination
817 - Projecl - Engineqring Coordination
817 - Pojec{ - Engineering Coodination
Assistant Engineer I

ASAEL CARDOSO-LOPEZ
609-Meeting-Team
Billing Cutoff: 01/2812026
Date U nits Rate
Phase Status: Active
01/052026
01lo9a026
01112n026
Subtotal

0.25 1.00

0.50 181.m
18'1.00
181.00

1.f 5
050 120 00
316.75
01t06,no26 60.00
Subtotal
oltunozf,
Subtotal
Consultant total

0.50 60.00
Dr8frer I

EDWARO MARTINEZ
306 - Drai - Steet lmpmvement Plans
306 - Drat - Stteet lmprovement Plans
306 - Drafr - Streei lmprowment Plans
Consultant WP Status: Billable

REFIK ELECTRICAL ENGINEERS

REFIK ELECTRICAL ENGINEERS
01n2r2026
01n5no26
01t06,D026
Subtotal
Labor tolal

2.OO

8.00 6.00
103 00
103.00
103.00
206.m
82i1.00
618.00
1,648.00

18.25 2,021.75

7.125.00
7,125.00
lnvoice Summary
Contract Billed % Remaining
Labor
ErpenEa
Consultant
Total

48.000 00 38,60s.50

45.24 26,458 93
9,394.50

45.24 -26,458.93
80 20
65,'109.67 136 -'17.109.67
lnroice date 02IX/2026
Pa0,e2 ol2
CITY OF SELMA lnvoice number55081
lmrobe numbea
Date

45.25 181.00

90.50 't6.00
7,125.00
Amounl
48,000.00
92 7rI \Z
Yamabe E Horn Engineering, lnc.
2985 NORTH BURL AVE SUITE 101
FRESNO, C493727
55924+3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55082
020/.12026
Projed 23-165 MERCEDSTILLMAN-TULARE

ALLEY IMPROVEMENTS
ACCT NO: 2008-550G70'1034

PRELIMINARY ENGINEERING

PROFESSIONAL FEES
Hours Rate
Billed
Amounl
Civil Engineer lv
8'17 - Pmjecl - Engineering Coordination
Assistant Engine€r lll
'106 - Prepare - Caltrans Documents

0.50 181.00 90.s0

1.00 137.00 137 00
Professional Fees subtolal 1 .50 227 .50
Phase subtolal
Plea* remit bottom potlion with payment ' Thank you for your busrhess.

CITY OF SELMA lnvoice number55082 lnvoice dab 02/04n026 P4e 1 ol2
227.50
lnvoice total ?27.50
93 7r\ LZ
Yamabe E Horn
Engineerang, lnrCTTY OF SELMA
Projed 23.165 IERCED.SnLL AL-TULARE ALLEY ImPROVE ENTS
ln\oice number
Date
55082
02fi1n026
lnvoice Suooortino Detail
23-165 TIERCED.sTILLMAN.TULARE ALLEY IMPROVEMENTS
PE Pr€liminary Engineering Phase Status: Active
Labor WP Stalus: Billable
Civil Engineer lV

DEREK LAPSLEY
817 - Project - Engineering Coordination
Assistant Engineer lll

JOSE GONZALEZ
106 - Prepare - Caltrans Documents
Billing Cutofr: 0t12812026
units Rate Amount
01toaDo26 90.50
Subtotal
01n5r2026
sublotal
Labor total

0.50 181.00

0.50 1.00 137.00

90.50 137 00

1.00 137.00

1.50 22f .S
lnvoice Summary
Labor
Exporue
Consultant
Tot l
3't,9/7.75
-141.56
-'l 3,2i16.90
Billed Remaining
128.000.00 96,052.25
141.56
13,2rt5.90
75 25
128,000.00 109.i140.71 86 18,559.29 14
CITY OF SELMA lnvoice number 55082 tnlroice date 02/0,Y2026 Pa€e 2 ol2
Date
contraa I
94 7r\ \Z
Yamabe f,. Horn Enqineering, lnc.
2985 NORTH BURL AVE SUITE 101
FRESNO, C493727
559-24+3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55083
oau12026
Prolecl 23-166 DINUBA AVE REHABILITATIONMCCALL AVE TO OOCKERY AVE Civil Engineer lV
609-Meeting-Team
814 - Project - QC/QA Plan/Specification
Review
817 - Proiect - Engineering Coordination
CiYil Engineer ll
814 - Proied - QC/QA Plan/Specification
Revielfl
817 - Projecl - Engineering Coordination
As8Etant Engineer lll
106 - Prepare - Caltrans Documer s
Assistant Engins€r ll
814 - Proied - OC/QA Plan/Sp€cification
RevierY
Clerical

GENERAL OFFICE

REIMBURSABLES
l\4ileages
Rate

0.50 1.00

90.50 181.00
Professional Fees subtotal 1',t.75

5.00 181.00 905.00
o.25 154.00 38.50

0.25 154.00 38.50

0.50 137.00 68.50

4.00 132.00 528.00

22.25 1,872.25
Units Rate
Billed
Amount
Phase subtotal

0.70 21.70
1,893.95

31.00 CITY OF SELMA lnvoice number550E3 lnvoice date 02,o,u2026 PaOe 'l of4
ACCT NO: 2008-550G701035

PRELI INARYENGINEERING

PROFESSIONA FEES
Hours
Billed
Amount
181.00
181.00
o.25 89.00
lnvoice total 1,893.95
95 ,re
Yamabt & Horn Englneerlng, lnc.

CITY OF SELMA
Prcied 23-136 DlilUBA A\rE REHABIUTAnOI#CALL AVE TO DOCKERY AVE lnvoice number
O€b
550E3
otuno26
Please rcmit bottom poftion with payment ' Thank you for your Dusiness. lnvoii:e date 02/o,a/2026

Page 2 ends

CITY OF SELMA lnvoice number 55083
96 ,Q'
Vamabe f, Horn EnglneErlng, lnc.

CITY OF SELMA
Proild 23-t65 DlilUBA AVE REHABILITATIOi{CCALL AVE TO DOCKERY AVE lnvoice numbgr
Dab
55083
o2J0112026
lnvoice Suooortino Oetail

23.I66 DINUBAAVE REHABILITATION-MCCALL AVE TO DOCKERY AVE PE Pr€liminary Engineering
Billing Cutoft: 01128/2026
Phase Status: Aclive
lniol wlP Status: Billable
CivilEngin8er lV

DEREK TAPSLEY
609-Meeting-Team
814 - PEjecl - QC/QA Plan/Sp€cification
Revicw
817 - Project - Engineering Coodination
817 - Projecl - Engineering Coordinalion
817 - Proiec{ - Engineering Coordination
817 - Proieil - Engin€ering Coordination
817 - Proiec{ - Engineering Coordination
Civil Eeine€r ll

NOAH WASHBURN
81il - Projecl - OC/QA Plan/Specification
ReviEw
817 - Projecl - Engineering Coordination
Assistant Engineer lll

JOSE GONZALEZ
'106 - Prepare - Caltrans Documents
GABRIEL DeLEON
814 - Proiect - QC/QA Plan/Specification
Revbw
Date Units Rate Amount
o1n3no26 050 181 00 90.50
olD2aOX
01rc5no26
o1n72026
01to9n026
01t12no26
01DOn026
Subtotal
181.m

45.25 181.m
'135.75
152.fi

90.50 1.00

0.25 1.00

0.75 2.50

0.50 'r8't.00
181.00
181.m
181.00
181.00
181.00

6.50 1,176.50
01t19t2026
01t23t2026
Subtotal
15/1.00
154.00

38.50 38.50
025

0.25 0.50
050 137 00

77.00 68 50
01D3nO26
Subtotal
Labor lotal

68.50 2.00 132.00 264 00

2.00 200 132 00 264 00
Cbncal

SHONA PHILLIPS
GENERAL OFFICE 89 00 22.25

0.25 22.25
E&rore
ln-house Expense

MILEAGE
't1.75
01 to52o25 21 .OO
'l,872.25

CITY OF SELMA
WIP Stalus Billable
lnvoice number 550E3
070 14 70
Assistant Engineer ll

ERIK DELGADO
81,1 - PDject - OC/QA Plan/Specifcation
Review
o1n3DO26
Subtotal 0.50
01/05/2026
Subtotal 264.00
01to5t2025
Subtotal 2.00 264.00
025
lnvohe dale 02 X/2026
PaOe 3 of,l
97 7rI
l.r,l
Yamabr t Horn Englneering, lnc.

CITY OF SELMA
Prqect 23-165 Dlt{UBA AVE REHABILITAIIOiI-I CCALL AVE TO OOCKERY AVE lnvoEe number
Date
s5083
0u0l,n026
Invoice Suooortino Detail

23.166 DIT{UBA AVE REHABILITATION.MCCALL AVE TO DOCKERY AVE PE Pr€liminary Engineering
Billing Cutoff: 0l/2812026
Phase Status: Aclive
EI!i!!i
ln-hous€ Expense

MILEAGE
WP Slatusr Billable
Oate units Rate Amount
01n5t2026 10.00 0.70 700
Subtotal
Expense total

21.70 lnvoice Summary
L.bor
ExponEo
Consultent
Total
114,956.50
-170.04
-2,585.00
Billed Remaining
180,000.00 65,043.50
170.0,1
2,585.00
36 61
67,798.54 38 112.201.46
CITY OF SELMA lnvoice number 55083 lnvoice date 02rIN/2026 P4e !t ol 'a
3r.00

31.00 21.70
contraa I
180,000.00 62
98 7r\ ltrJ
Yamabe t Horn Englneering, tnc.
2985 NORTH BURL AVE SUITE 101
FRESNO, CA93727
559-244-3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoi@ number
Date
55084
oau12026
P@ted 23-192 A BERWOOD SEWER TRUNK
MAIN
ACCT NO: 41 15-550G701012

CONSTRUCTION ANAGEMENT

PROFESSIONAL FEES
CiYil Engineer lV
609-Meeting-Team
817 - Projed - Engineering Coordination
Conrtruction f,lanager ll
82'l - Projecl - Construciion Management
Project Services Admini3trator
821 - Project - Construclion Managemenl
lnsp€ctor ll
80'l - Pro.iect - Construction lnspedion
A$i3tant Engineer lll
109-Prepare-DooJment

REIMBURSABLES
Mileages
Professional Fees subtotal 27.fi

3.50 2.00
633.50
362.00
Billed
Amount

5.00 154.00 770.00
15 50 93.00 1,441 .50

0.50 168.00 84.00

1.00 137.00 137.00
3,428.00
Rate
Billed
Amount
Units Rate
Phase subtotal

0.70 10.50
3,438.50
lnvoice total 3,/t38.50

15.@
Please remit bottom podim wilh payment ' Thank you for your bus,ness. tnvoice date 02 N/2025
Page '1 ol3
CITY OF SELMA lnvoice number 55064
Hours
't81.00
181.00
99 7r'l \Z
Yamabe t Horn
EngllrEErlng, Inc.

CITY OF SELMA
Proiect 2!192 A BERWOOD SEWER TRUI{K AI{
lmoice number
Date
55084
02n1n026
lnvoice Suooortino Detail

23.192 A BERWOOD SEWER TRUNK MAIN
Ctl Construction tlanagement
L.bor WP Status: Billable
Civil Engineer lV

DEREK LAPSLEY
509-lreeting-Team
609-Meeting-Team
609-Meeting-Team
817 - Projecl - Enginsoring Coordination
Construciion Manager ll

SERGIO ALVARADO
821 - Proiecl - Construclion Management
82'l - Project - Construction Management
821 - Proiecl - Construclion Management
82'l - Proiecl - Construc{ion Management
821 - Prciec1 - Construc{ion Managemenl
821 - Proiect - Comtrudion Managemeflt
821 - Poject - Construclion Management
Projed Services Administrator

ANGELENA HAMMON
821 - Projecl - Construdion Management
821 - ProFc{ - Construclion Management
821 - Proiect - Construction Management
821 - Projeci - Construc,lion Management
821 - Projecl - Conslruc{ion Management
Assistant Engineer lil

JOSE GONZALEZ
109-Prepare-Document
Billing Cutoft: 0112812026
Date Units Rate Amount
Phase Status: Aclive

2.00 0.50

1.00 2.00
181.m
181.m
181.00
18'1.00
352.00

90.50 18'1.00
362.00
01t07no26
0110912026
01t12n026
o1l15no26
olPO2O26
01D2nO26
01n6no26
Subtolal
154.00
't 54.00
154.00
154.m
154.m
154.m
15i1.00

0.50 0.50

1.00 1.00

0.50 1.00

0.50 99s.50

77.@
Tt.oo
154.00
154.00

77.fi
154.00

77.N

5.00 770.00
01to5n026
01n9n026
olnono26
01t21t2026
01D2n026
Subtotal

46.50 139.50
232.fi
697.50
325.50

0.50 1.50

2.*

7.50 3.50

93.00 93.00

93.00 15.50
050 158.00
1,i1i11.50
01to2Do26 84.00
Subtotal
01/08/2026
Subtotal
Labor total

0.50 84.00

1.00 137.00
137.00
s,ia28.00
WIP Status: Billable
un2n026 1 5.00
lnrroice numb€r 5508rt
070 10 50
lnvoice date 02/04/2026

Page 2 ends

lrcpedor ll

GAEINO GOMEZ
801 - Proied - Construdion hspedion
Exoon!a
ln-house Expense

MILEAGE

CITY OF SELMA
01n8no26
01rc9r2026
01t'15D026
01t06,no26
Subtotal 5.fl)
137.00

1.00 21.50
100
7e.l \2
Yamabe f,. Horn Enganerring, lnc.

CTTY OF SELMA
Proid 2!le2 AIBERf,OOD SEWER IRUI{K IAt{
lnvoice numb€r
Date
5506,t
02[.no26
lnvoice Suooortino Detail

23.192 A BERWOOD SEWER TRUNK MAN
CM Construction tlenagement
WIP Slatus: Billable
Phase Status: Aclive
Cutofi: 01/28/2026
Subtotal
Expense lotal

10.50 15.00
Date units Rate Amount
lnYoice Summary
Labor
Erponre
Con!ultant
Total
$20,203.25
-9,616.16
-102.32..25
Contract Billed Remaining
620.203.25
9,616.16
102,322.25
732.141.6 -732,14',t.6
lnvoice dab 02 ,ar1026
PaOe 3 of 3
CITY OF SELMA lnvoice number 55084
Exoense

15.00 10.50
101
7t'l \Z
Yamabe f,' Horn Englneerinq, lnc2985 NORTH BURL AVE SUITE 101 FRESNO, C493727
559-24+3't23

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoi@ number
Date
55085
o2tMl2026
tuqed 23-210 FLORAL ANO SR43

IMPROVEMENTS
ACCT NO: 4000-90G600000

PRELIMINARY DESIGN

PROFESSIONAL FEES
Hours Rate
Billed
Amount
Civil Engineer ll
8'13 - Projecl - Agency Coordination
817 - Projed - Engineering Coordination

2.50 0.50
154.00
154.00
385.00

77.OO
Professional Fees subtotal
Phase subtotal
462.OO
462.OO
lnvoice total 462.00
Please remit bottom pottion with payment ' Thank you for your business CITY OF SELMA lnvoice number 55085 lnvoice date 02/04/2026 102

Page 1 ends

@
Yamabe E Horn Engineerlng, lnc.

CITY OF SELMA
Projed 23.241, FLOML AllO SR43 IIPROVE*EI{TS
lnvoice number
Date
55085
o2N12026
lnvoice Supportino Detail
23-24{, FLORAL AND SRB IIPROVE ENTS
DES Preliminary D€ign
Labor VvlP Status: Billable
CivilEngineer ll

ANDREW VONGPHACHANH
813 - Proieci - Agsncy Coordination
817 - Proiec{ - Eflgin€ering Coordination
Billing Cutoff: 0!12&2025
Units Rate Amount
01na2o26
o1n5no26
Subtotal
Labor total

2.50 0.50
154.m
154.00
385.m

77.N

3.00 462.00
462.00
lnvoice Summary
Labor
Exponse
Consultant
Total
Billed Remaining
6,273.75
1,s33.86
3,400.m
46,273.75
-1,533.86
-3,400.00
51,207.61 -51,207.61
lnvoice date 02/0,l/2026
Pa€e 2 ol2
CITY OF SELMA lnvoice number 55085
Phase Status: Active

3.00 Date
Contractl
103
7r't
l.r.l
Yalnabe f,. Horn Engineerlng, !nc2985 NORTH BURL AVE SUITElol FRESNO, C493727
559-2&-3123

CITY OF SELMA

MICHAEL HONN
,I710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55086
o2tur2026
Prcied 21-252 SELMA FIRE EIvIS HOUSING
ACCT NO: 500G330G701 000

ENGINEERING

PROFESSIONAL FEES
CiYil Engineer lll
817 - Proied - Engineering Coordinalion
As3i3tant Engineer I
813 - Projecl - Agency Coordination
817 - Proiecl - Engineering Coordination
Hours Rate
Billed
Amount
1 .25 176.00 220.OO

0.25 0.75

2.25 30.00

90.00 340.00
340.00
lnvoice total 340.00
Please remit tf,ttom podim with pawent' Thank you lor your business.

CITY OF SELMA lnvoice number55086 lnrroice date 0210412026

Page 1 ends

120.00
120.00
Professional Fees subtotal
Phase subtotal
104
7r\ \z
Yamabe t Horn Englrreerlng, lnc.

CITY OF SELMA
Pl!i€(l, 21-252 SEL A FIRE E S HOUSIIIG
lnwhe number
Dab
55066
02n1n026
lnvoice Suooortino Detail
2+252 SEL A FIRE EMS HOUSING
ENG Engineering
Labor wlP Status: Billable
CivilEngineer lll

KENNY REYES
817 - Proiect - Engineering Coordination
817 - Project - Engineering Coordination
817 - Project - Engineering Coordination
817 - Proiect - Enginee.ing Coordination
Assistant Engineer I

SAGE NOVAK
813 - Projecl - Agency Coordination
817 - Projec{ - Engineering Coodination
Billing Cutoff: 0112812026
Oate Units Rate Amounl
Phase Status: Adive
01t13DO26
o1t14no26
01n7po26
un8n026
Subtotial

0.50 0.25
o.25

0.25 88.00
i14.00
it4.00

44.00 1.25 220.00
01t14nox
01t16t2026
Subtotal
Labor total

0.25 0.75
120.00
120.00

30.00 90.00

1.00 '120.00

2.25 340.00
lnvoice Summary
Labor
Erp€ru€
Consullant
Total
Billed Remaining
20,778.50
fi.24
4,050.00
-20,778.50
-s6.24
-4,050.00
24,884.74 -24.88/,.74
CITY OF SELMA lnvoice number 55086 lnlroice daE 02r0.t2026 P?4.e 2 ol2
176.00
176.00
176.00
176.00
Contnctl
105
7r'! \Z
Yamabe ll Horn Engineerlng, lnc.
2985 NORTH BURL AVE SUITE 101
FRESNO, CA-93727
55*24+3',t23

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55087
oauD026
Projed 2+258 THOIIPSON-FLORAL ALLEY
SEWER CROSS4ONNECT
ACCT NO: 201'l-550G999998
DESIGN

PROFESSIONAL FEES
Civil Engineer lV
8'14 - Poect - QC/QA Plan/Specificalion
Review
Hou rs Rate
Billed
Amount

7.00 181.00 1,267.@
Plea* remit bottom podion with payment ' Thank you for your bus,lqess. lmoice dsle 02OiY2026
Pa{,e 1ol2
CITY OF SELMA lnvoice number 55087
lnvoice lotal 1,267.00
106
7r\ \Z
YamabP f,. Horn Engineerlng, lncCITY OF SELMA
Projed 24-258 THOIPSOI+LORAL ALLEY SEWER CROSS4OI{I{EC? hoEe number
DaE
550E7
otuno2a
lnvoice Suooortino Detail

24.258 THOMPSON-FLORAL ALLEY SEWER CROSS4ONNECT
DES Oesign Phase Status: Active
Billing Cutoff: 0112812026
lfDot WP Status: Billable
Civil Engin€€r lV

DEREK LAPSLEY
81,1 - Projscl - OC&A Plan/Specifcation
Review
814 - Project - OC&A Plan/Specification
Review
814 - Proj€ct - OCICA Plan/Specification
Review
0126n026
un7D026

1.75 2.75

2.fi
'181.00
181.00
181.00
316.75
497.75
o'128t2026 452.50
Subtolal
Labor total

7.00 1,267.00

7.00 1,257.00
Oate @r uiE:l EFJE Amount
lnvoice Summary
Labor
Erp6rua
Coruultant
Total
Billed Remaining o/.
66,189.25
8'1.62
3,200.00
s6,189.25
{'1.62
-3,200.00
69,470.87 59,470.87
CITY OF SELMA lnvoice number 55087 lnvoice dab 02^),42026 Paoe 2 ol2
contract I
107
Z\ \Z
Yamabe f,. Horn Engineering, !nc.
2985 NORTH BURL AVE SUITE 101
FRESNO, CA93727
559-244-3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55088
oztuDo26
P.qed 21-259 DOCKERY STORM DRAIN
REPAIR
ACCT NO: 201 1550G999990

CONSTRUCTION

PROFESSIONAL FEES
Hours Rate
Billed
Amount
Construction Manager ll
821 - Poect - Construction Management 2.OO 154.00 308.00 lnvoice total 308.00
Please remit bottom podion with payment ' Thank you for your business. lnvoice date 02/04/2026
Paoe l of2
CITY OF SELMA lnvoice numtEr55068
108
7r'!
l^r.l
Yamabe f, Horn EnglnEerlng, lnE.

CITY OF SELMA
Projed 24-259 DOCXERY STORX ORAI{ REPAIR
lnvoice number
Date
55088
02101t2026
lnvoice Suooortino Detail
2/t-259 DOCKERY STORM DRAIN REPAIR
CON Construclion
Labor WP Statusi Billable
Construdion Mansger ll

SERGIO ALVARADO
821 - Proiecl - Construclion Management
821 - Proiecl - Construction Management
821 - Prciec1 - Construclion Managemenl
821 - ProFc{ - Construclion Management
Billing Cutoff: 01t28J2026
Date Units Rate Amount
Phase Status: Adive
01/062026
o1rc9no26
01n20r2026
01n6no26
Subtotal
Labo. total
154.00
154.00
154.00
15i1.00
n.00

77.00 77.N

77.N

2.00 308.00

2.00 308.00
lnvoice Summary
Labor
Expon!o
Con3ultrnt
Tot l
Contract Billed Remaining
27,671.75
218.11
3,'t 00.00
-27,671.75
-218.14
-3,100.00

30.989.89 -30,989.89
CITY OF SELMA lnvoice number 55088 lnrroice daie 02iO,t/2026

Page 2 ends

0.50 0.50

0.50 0.50
109
a
Yamabe & Horn Enqlneerlng, lnc.
2985 NORTH BURL AVE SUITE 101
FRESNO, C493727
55924+3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
ss089
o2tut2026
Projecl 2+260 SELMA FY 2d25 STREET

REHABILITATION
ACCT: 20641iG999996 (4[,oO 2rg 4
ACCT 2011-55qr7o1OOO i35%i{har \ !.€rl Noffn I
ACCT 2011-550G701o32 (2s%) ?at,r" bt
DESIGN

PROFESSIONAL FEES
Assistant Engineer lll
210 - Design - Street lmprovement Plans
Hours Rate
Billed
Amount

16.50 '137.00 2,[email protected]
lnvoice total 2,260.il
Please rcmit boftom podidt wilh payrnent' Thank you for your busrress.

CITY OF SELMA lnvoice number 55089 lnvoice date 02IX2026 110
Page t of 2
7r\ lr,l
Yamabe & Horn Engineering, lnc.

CITY OF SELMA
Prcjecl 24-260 SEL A FY 2ar25 STREET REHABILITATIOI{
lnrcice number
Oab
550E9
021UnO26
lnvoice Suooortino Detail
2+260 SELMA FY 2925 STREET REHABILITATION
DES D€ign
Labor wP Status: Billable
Assistant Engineer lll

JOSE GONZALEZ
210 - Design - Street lmprovement Plans
210 - Design - Street lmprovement Plans
210 - Design - Street lmprovement Plans
Billing Cutoff: 0112812026
Date Units Rate Amount
Phase Status:Aclive
01n5n026
o1tc6,no26
01N7n026
Subtotal
Labor total
137.00
137.00
137.00
274.00
1,096 00
890.s0

2.OO

8.00 6.50

15.50 2,260.s0

16.50 2,260.50
lnvoice Summary
Labor
Expense
Consultant
Total
-86,060.75
-356.32
-'10,200.00
Contract Billed % Remaining
86,060.75
356.32
10,200.00

96.617.07 -96,617.07
CITY OF SELMA lnvoice number 55089 lmoice dale 02{X/2026 111
Pa€e 2 ol2
7t1 \Z
Yamabe & Horn Engineering, lnE.
2985 NORTH BURL AVE SUITE 101
FRESNO, CA-93727
559-24+3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55090
oztu12026
Projeci 24-261 CITY HALL NORTH PARKING

LOT DRAINAGE
ACCT NO: 2010-550G701038

CONSTRUCTION MANAGEMENT

PROFESSIONAL FEES
Principal
'109 - Prepare - Documenl
Construction Manager ll
821 - Projecl - Construclion Management
Projec-t SeMce3 AdminBtrator
821 - Prorect - Construction Management
Hours Rate
Billed
Amount
Professional Fees subtotal
Phase subtotal

0.25 214.OO 53.50

1.50 154.00 231.00

4.25 93.00 395.25

6.00 679.75
679.75
lnvoice total 679.75
Pbase rcmit bott$t po idt with payment ' Thank you lot your busrhess.

CITY OF SELMA lnvoice numbe.55090 lnvohe dats 02/0,12026 112
Paoe I oI2
7t1 \Z
Yamabe t Horn EngineEring, lnc.

CITY OF SELMA
Proied 24.261 CITY HALL |ORTH PARKIiaG LOT ORAIIIAGE
lnwhe number
Dab
55090
ouun026
lnvoice Suooortino Detail
2+26I CITY HALL NORTH PARKING LOT DRAIT{AGE
CM Construction l$enagement Phase Staius: Active
tf!$ \MP Status: Billable
Pincipal

DAVID HORN
1 09 - PreparB - Ooorment
Construction Manager ll

SERGIO ALVARADO
821 - Proiecl - Construclion Management
821 - Proiect - Construclion Managemanl
821 - ProieE{ - Construclion Management
Projed Services Administrator

ANGELENA HAMMON
821 - Projec{ - Construclion Management
821 - Projed - Construclion Management
821 - Projed - Construclion Management
Billing Cutofi : 01 12812026
Date U nits Rate Amount
01n5f2026 o.25 214.00 53.50
Subtotal 0.25 53.50
050

0.50 050
154.00
154.00
154.00
T7.OO

77.00 n.N

1.50 231.00
01t13t2026
o't114t2026
ut19no26
Subtotal
Labor total

2.50 0.50
'1.25

93.00 93.00

93.00 232.50

46.50 1.25 395.2s

5.00 679.75
lnvoice Summary
Labor
Expense
Consultant
Total
-51,144.25
-512.70
-2.980.00
Billed Remaining
51,144.25
512.70
2,980.00
54,636.95 -s4,636 95
lnvoice dale 02fiN2026

Page 2 ends

CITY OF SELMA lnvoice number55090
01t06no26
01t12no26
01t15DO26
Subtotal
comraa I
113
7rI l.t/
Yamabe t Horn Engineering, lnc.
2985 NORTH BURL AVE SUITE 1O,I
FRESNO, CA 93727
55+24+3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55091
02/0/.t2026
Prcied 2+262 GOLDEN STATE 36'SD TRUNK
UAIN
ACCT NO: 2011550G701000

RESEARCH

PROFESSIONAL FEES
Assistant Engineer lll
111 - Prepare - Enginee/s Estimate
Hours Rate
Billed
Amount

4.00 137.00 548.00
Please remit bottom potlion with payment ' Thank you for your bus,hess.

CITY OF SELMA lnvoice number55091 lnrcix dale 02 X/2026 Page I of 2
lnvoice total 548.00
114
z:l \z
Yamabe ai Horn EnginEEring, lnECITY OF SELMA
Prc)ed 2+262 GOLOET{ STATE 36" SO TRUI{K Al}l
lnvoi@ number
Oate
55091
o2Mn026

24.262 GOLDEN STATE 36'SD TRUI'IK MAIN
RES R6earch
lnvoice Supoortino Detail
Labor WP Siatus: Billable
Assistant Engineer lll

JOSE GONZALEZ
'l'l'l - Prepare - Enginee/s Eslimate
Billing Cutoff: 01r28t2025
Oate Units Rate
137.00 548.00
Phase Statusr Active
01to5Do26
Subtotal
Labor total

4.00 4.00 s48.00

4.00 s48.00
lnvoice Summary
Labor
Expense
Consultant
Total
Billed Remaining
6,650.75 6,660.75
6,660.7s
lnvoice date 02/0,{2026

Page 2 ends

CITY OF SELMA lnvoice number55091
Amount
Contract I
115
7r'l \z
Yamabe t Horn Engineerlng, lnc.
2985 NORTH BURL AVE SUITE 1O1
FRESNO, C493727
559-244-3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55092
02t0/.t2026
Project 24-289 FIRE STATION #l REROOF
ACCT NO. 6003-804G600000

ENGINEERING

PROFESSIONAL FEES
Hours
Billed
Amounl
Construction lanager I
109-Prepare-Document 3.50 142.OO 497.00
lnvoice total 497.00
Please remit bottom portion with payment ' Thank you for your business CITY OF SELMA lnvoice number 55092 lnvoice date 02/04/2026

Page 1 ends

Rate
116
7r\ \Z
Yamabr f,. Horn
Enganeerlng, lncCITY OF SELMA
Prored 2,r-289 FIRE STATIOiI tl RER(PF
lnroice number
Dab
55092
o2n4n026
lnvoice Suooortino Detail
2+289 FIRE STATION #1 REROOF
ENG Engine€ring
leEeI WP Status: Billable
Construdion Manager I

SHELDON MAAG
1 09 - Prepare - Document
Billing Cutoff: 01/2&2026
Un its Rate Amount
497.00
Phase Status: Aclive
01n712026
subtotal
Labor total

3.50 142.00

3.s0 i497.00

3.50 497.00
lnvoice Summary
Labor
Erpon3a
Conaultant
Total
Eilled Remaining
3,908.00 ,3.908.00
4,198.50 4,198.50
8,106.50 -8,106.50
CITY OF SELMA lnvoice number55092 lnvoice date 02/04/2026

Page 2 ends

Date
Contractl
117
CI
Yamabe f,. Horn Englneering, lnc.
2985 NORTH BURL AVE SUITE ,IO1
FRESNO, CA 93727
559-24+3123
lnvoice number
Date
55003
0zuno26
Poecl 24-3ll FY2d25 CDBG SELMA
SIDEWALK CONNECTIVITY . PH III
ACCT NO: 202S550G61 1035

CONSTRUCTION MANAGE ENT

PROFESSIONAL FEES
Hours Rate
Billed
Amount
Principal
109 - Prepare - Document
1 19 - Prepare - Reimbursements
CiYil Engineer lV
818 - Pmject - Construdion/Contrador
Coordination
Construction Man.ger ll
821 - Projeci - Construclion Management
Construction Menagsr I
821 - Project - Construclion Management
Project Servic€s Admini3tlator
821 - Poect - Construdion Management
lnspector ll
801 - Proiecl - Construdion lnspedion
Assistant Engine€r lll
109 - Prepare - Oocument
212-Design-Exhibit
504 - Stake - Final Curb / Concrete
801 - Proiect - Construction lnspection
82'l - Proiect - Conslrudion Management
Assbtant Enginser ll
801 - Project - Construc{ion lnspedion
Assistant SuruEyor ll
415 - Survey - Prep Field Folder
Drafter I
821 - Project - Construclion Management
2+erron Cl?w
502 - Stake - Rough Grade

CITY OF SELMA

0.50 o.75
2',t4.00
214.00
107.00
160.50
1 .00 181 .00 '181.00

19.m 154.00 2,926.00

2..25 142.N 3,159.50

8.75 93.00 I13.75

4.50 4.00

1.m

5.00 6.75
137.00
137.00
137.00
137.00
137.00
616.50
548.00
137.00
685.00
s24.75
o.25 132.00 33.00

3.00 137.00
515.00
lnvoice number 55093

1.00 262.00 262.00
lnroice dale 02./t),12026
Page I ol8
CIry OF SELMA

MICHAEL HONN

17.I0 TUCKER STREET
SELMA, CA 93662

69.25 168.00 11,634.m
411 .00
s.00 103.00
118
o
Yamabe f,. Horn Engineering, lnc.

CITY OF SELMA
Proied 2,431l FY24r25 CoBG SELIA SIOEWALK cot{tlEcIMTY - P}l lll lnvohe number
08b
55093
o2n1D026

CONSTRUCTION MANAGEMENT

PROFESSIONAL FEES
Hours Rate
Billed
Amounl
2+Er!on CrE
504 - Slake - Final Curb / Concrete

REIMBURSABLES
Mileages

SERVICES

CERTERRA / RMA GEOSCIENCE INC

CERTERRA / RMA GEOSCIENCE
Mateial Testing
Matedal Testing
245.OO
373.00

0.70 o.725
171.50
270.43
ProfessionalFeessubtotal156.50

4.50 262..@ 1,179.00

24.293.OO
Units Rate
Billed
Amount
Subtotal
Reimbursables subtotal
44',1.93
441.93
U nits Rate
Billed
Amount
Phase subtotal
7,034.50
31,769.43
Plea* remil bttom pottion with payment ' Thank you for ywr Ous,ness.

CITY OF SELMA lnvoice number 55093 lnvoice daE 02^N2026

Page 2 ends

lnvoicelotal 31,769.,(,
119
7t'l \Z
Yamabe f,. Horn Engineerlng, lncCITY OF SELMA
Proie.t 24{ll FY24,25 COBG SELmA SIDEWALK COI{XECIVTY - PH lll lnvoice number
Date
55093
o2Mno26
lnvoice Suooortino Detail
2+311 FY21N5 COBG SEL A SIDEWALK COi{NECTMTY . PH III
CONCon3truction anagement Phase Status:Aclive
Billing Cutoff: 01/28/2026
Date Rate Amount
Lrlq WP Status: Billable
Principal

DAVID HORN
'109-PreperB-Dodmont
109-Pr€parB-DoqJment
119 - Prep€rB - R€imbursements
Civil Engineer lV

DEREK LAPSLEY
818 - Proiect - Construdion/Co rador
Coordination
Conslrudion Manager ll

SERGIO ALVARADO
82,| - Proi€ct - Conslruclion Management
821 - Proiecl - CoBtruclion Management
821 - Projec{ - Construclion Management
821 - Proiec{ - Construction Management
821 - Projecl - Construclion Management
821 - Proje€{ - Construction Management
821 - Projecl - Construction Management
821 - Projec,t - Construclion Management
82'l - Projecl - Construclion Management
821 - Projeci - Construc{ion Management
821 - Proiect - Construction Maragement
821 - Project - Construclion Management
821 - Projecl - Construclion Management
821 - Projec{ - Construction Managemenl
821 - Pmiect - Construc,tion Managemenl
821 - Proieci - Construclion Management
821 - Proiec{ - Construclion Management
821 - Proiec{ - Construclion Management
Construdion Manager I

JOHN BARBERY
821 - Project - Construction Management
821 - Projecl - Construc{ion Managemenl
821 - Projecl - Construciion Management
01DU2026
01D7DO26
o'11u2026
Subtotal
214.00
214.00
214.00

53.50 53.50
160.50

1.25 267.s0

1.00 181 00 181.00

0.25 0.25

0.75 01,!612026
Subtotal 18r.00
01n5no26
01t06,DO26
01rc7no26
01n8no26
01to9ao26
o1t12no26
o1t1wo26
01l11no26
01t15t2026
ut16no26
01t1912026
01not2026
01P1nO26
o1D2nO26
01t23t2026
01D612026
01n7no26
o1D8nO26
Subtolal

1.00 154.00
154.00
'154.00
154.00
154.00
154.00
154.00
154.00
154.m
154.00
154.00
154.00
15il.0o
154.00
154.00
1sit.00
154.00
154.00
231.00
'154.00
154.00
154.00
154.00
154.00
154.m
154.m
154.m
154.00
154.00
15,1.00
'15,t.00
154.00
154.00
231.00
154.00
154.00

19.00 2,926.00
2,N

1.50 1.50

CITY OF SELMA
01to512026
01/062026
o1n1no26
lnvoice number 55093
2U.OO
213.00
213.00
lnrcice dab 02O412026

Page 3 ends

Un its
't.50

1.00 1.00
't.00

1.00 '1.00

1.00 1.00

1.00 '1.00

1.00 1.50

1.00 '1.00
142.00
112.6
112.N
120
CI
Yamabe f, Horn EnglneErlrrg, lnclntoice number
Date
55093
02/!,!'n026
lnvoice Suooortino Detail

21.311 FY211125 CDBG SELMA SIDEWALK CONNECTMTY . PH III CON Construction f anagsment Phase Stalus: Aative
Billing Cutotf: 0l/2812026
Oate U nits Rate Amount
LaDg WP Status: Billable
Construdion Manager I

JOHN BARBERY
821 - Proiecl - Construc{ion Management
821 - Projec{ - Construclion Managemenl
821 - Projec{ - Construction Management
821 - Proiecl - Construction Managemenl
821 - Projec{ - Construction Management
821 - PDject - Construclion Management
821 - Projed - Construclion Manag€ment
82'1 - Proiec{ - Construclion Management
821 - Project - Co.struc{ion Management
821 - Project - Construc{ion Management
821 - Proiect - Construclior Management
82'l - Proied - Construclion Managemeni
821 - Proiecl - Construciion Management
Projed Servi:es Administrator

ANGELENA HAMMON
821 - Proiect - Construclion Managemenl
821 - Proiec{ - Construclion Management
821 - Projecl - Construclion Management
821 - Projecl - Construclion Management
82'l - Projec{ - Construclion Management
821 - Projecl - Construclion Management
lnspedor ll

GABINO GOMEZ
801 - Proieci - Conslrudion lnspeclion
EO1 - Projed - Construciion lnspection
801 - Projed - Construciion lnspeclion
801 - Projecl - Construciion lnspeclion
801 - Projed - Construdion lnspec{ion
801 - Pmied - Construdion lnspec,tion
8Ol - Proied - Construction lnspeciion
801 - POed - Construction lnspeclion
801 - Projed - Construclion lnspeclion
801 - Project - Construdion lnspection
01n5PO26
01n8no26
01t12no26
o1l19no26
un3n026
01n8no26
Subtotal

93.00 93.00

93.00 93.00
'186.00
,t6.50
162.75

93.00 93.00
232.50
01/08/,2026
01n2no26
01h3no26
01lut2026
01t16no26
01t19no26
01t20t20?f,
un120x
o1n2DO26
01n3D026
01r26no26
o1D7DO26
01n82026
Subtotal
01n2n026
01Dt2026
01Mno26
01n7DO26
01n8no26
un9ao26
01t12t2026
01t1wo26
01tl412026
0111512026

2.50 2.00

2.00 1.00

1.00 't.50

1.00 1.25

0.50 0.50

2.OO

0.50 1.50
112.@
142.@
142.00
142.00
'142.@
1,12.00
112.N
142.N
112.O0
142.00
142.00
112.N
142.N
355.m
2U.00
284.00
142.00
112.N
213.00
142.N
177.5

71.00 7'1.00
2U.00
7'1.00
2'13.00

22.25 2.00

0.50 1.75

1.00 1.00

2.50 3,159.50

0.50 2.00

3.00 3.00

5.50 2.50

3.00 4.00

3.50 3.00
168.00
168.00
168.00
168.00
168.00
168.00
168.00
168.00
168.00
168.00

84.00 336.00
504.00
5(x.00
924.00
420.m
5{X.00
672.@
588.00
5(N.00
CITY OF SELMA lnvoice number55093 lnt oice date 02,/04f2026

Page 4 ends

CITY OF SELMA
Projeci 2,a.3ll FY2,ar25 CDBG SELXASIDEIYALK COI{IaECT|V|TY - PH lll

8.75 813.75
121
CI
Yamabe f,, Horrr Engln.!erlng, Inc.

CITY OF SELMA
Prci:d 2,r{l l FY2,a,2t COBG SELIA SIOEWALK COt{ ECTMTY . PH lll lnvoice nlmber
DaE
55093
o2n1nu6
lnvoice Suooortino Detail

21.311 FY21N5 COBG SEL' A SIDEWALK CONNECTIVITY - PH III CON Comtruction Management Phase Status: Active
Billing Cutoff: 0l/28/2026
Units Rate Amount
lnlg WP Status: Bitlable
lnspedor ll

GABINO GOMEZ
801 - Projed - CoBtrudion lnspection
801 - Projed - Construdion lnspeclion
801 - Proj€d - Construdion lnspeclion
801 - Projed - Construdbn lnspection
801 - Project - CoBtrudion lnspection
80'l - Projed - Construdion lnspection
8Ol - Proj€d - Construdion lnspeclior
801 - Proied . CoNtrudion lnspeclion
8Ol - Proisct - Construclion lnspeclion

RAY MARTINEZ JR
80'1 - Projecl - Construclion lnspeclion
801 - Projed - Construclion lnspection
801 - Projecl - Construdion lnspeclion
801 - Project - Construclion lnspeclion
801 - Projec{ - Construc{ion lnspection
80'l - Projsct - Construdion lnspeclion
801 - Proied - Construdion lnspec{ion
801 - Projed - Construction lnspeclion
801 - Proied - Construciion lnspeclion
8Ol - Projed - Construction lnspeclion
80'l - ProjGd - Construdion lnspeclion
801 - Projed - Construciion lnspec{ion
801 - Projed - Construclion lnspeclion
801 - Projed - Construciion lnspeclion
Assistant Engineer lll

JOSE GONZALEZ
109-PrepaE-Document
109-PreparB-Document
212-Design-Exhibil
212-D$ign-Exhibit
5O4 - Stake - Final Curb / Concrete
205.50
411.00
137.00
411.00
137.00
01t16no26
01r19no26
01not2ox
01D|n026
01D2t2026
01D3DO26
01mno26
o1P7nO26
01D8r2026
Subtotai
01/052026
01n7no26
01nu2026
01n9t2026
uh2no26
01h3no26
0111wo26
01nM026
o'1t19t2026
01DOEO26
01n1/2026
01D2t2026
01D3nO26
01t26t2026
Subtotal

2.50 5.00

3.00 2.$

3.00 0.50

2.m

0.50 2.fi
168.00
168.00
168.00
168.00
'158.00
'168.00
168.00
'168.00
168.00
420.00
8,10.00
504.m
1m.N
504.00

84.00 336.m

84.00 420.00

51.50 1.m

1.00 '1.25

1.00 2.00

2.fi

1.00 1.50
t.m

1.50 1.50

0.50 1.50

1.00 168.00
168.00
168.00
168.00
168.00
'168.00
'168.00
168.00
168.00
r68.00
168.00
168.00
'168.00
158.00
8,6s2.00
168.00
158.00
210.00
168.00
336.00
336.00
168.00
252.00
168.00
252.N
252.0O

84.00 252.@
168.00

17.75 '1.50

3.00 1.00

3.m

1.00 2,982.00

9.50 RAY MARTINEZ JR
CtrY OF SELMA
01n2DO26
01D612026
01h4no26
01t15no26
01n7t2026
Sublotal
lnvoice numtEr550g3
1,301.50
lnvoice dab 02^N2026
PaOo 5 ot 0
Date
137.00
137.00
137.00
137.00
'137.00
122
[e
Yamabe f,. Horn Engineering, lnc.

CITY OF SELMA
Prcjed 2,a{ll FY2,ifil5 COAG SELIA SIDEWALK COI{I{ECTIVITY - PH lll lmoi@ number
Date
55093
02rc(12026
lnvoice Suooortino Detail

21.311 FY21t25 CDBG SEL A SIDEWALK CONNECTIVITY . PH III CONConstruction anagement Phase Status:Active
Billinq Cutofi; 01/2812026
Units Rate
Labor WP Status: Billable
Assistant Engineer lll

RAY MARTINEZ JR
801 - Project - Consfudion lnspeclion
801 - Projed - Cosstruciion lnspection
801 - Projeci - Construction lnspeclion
801 - Projed - Construciion lnspeclion
801 - Projeci - Construc{ion lnspeclion
801 - Projec{ - Construction lnspection
801 - Projed - Construdion lnspeclion
8Ol - Prcjed - Construdion lnsp€c{ion
821 - Projecl - Construc{ion Managemenl
821 - Proiect - Construclion Management
821 - Projecl - Consltuciion Management
821 - Projec{ - Construction Management
82'l - Project - Construclion Management
821 - Projed - Construclion Management
821 - Projecl - Construclion Managemsnt
821 - Projecl - Construc{bn Management
821 - Project - Construc{ion Management
Assistant Engineer ll

GABINO GOMEZ
801 - P.ojed - Construction lnspeclion
Assbtant Surveyor ll

JOSUE VILLANUEVA
41 5 - Survey - PIep Field Folder
415 - Survey - Prep Field Folde. 1.25
137.00
137.00
't71.25
17't.25
o1n5no26
01to8z026
o1n9no26
01t12t2026
01n0no26
0121nO26
o1P2nO26
01n6no26
01t06,no26
01rc7no26
01n9no26
01t12t2026
o1t13no26
0111512026
01t16n026
un1no26
01n2no26
Subtolal

0.50 0.50

0.50 1.00

0.50 0.50
'1.00

0.50 0.50

0.50 1.00
't.50

0.75 '1.00

0.50 0.50

0.50 137.00
137.00
137.00
137.00
137.00
'137.00
r37.00
137.m
137.m
137.m
137.00
137.00
137.00
137.00
137.00
'137.00
137.m

68.50 68.50

68.50 137.00

68.50 68.50
137.00

68.50 68.50

68.50 137.00
205.50
102.75
'137.00

68.50 68.50

68.50 1,609.75
011082026 33.00
Subtotal
o1t07t2026
01t09t2026
Subtotal
01t2112026
Sublotal

0.25 33.00

2.50 050 137 00
342.50

68.50 0.50 68.50
Drater I

CHRISTOPHER HERNANDEZ
821 - Projecl - Construclion Management
821 - Projecl - Construciion Management
821 - P.oject - Construclion Management

2.6 2.00

1.00 CITY OF SELMA lnvoic4 number55093
103.00
'103.00
103.00
206.00
206.00
103.00
lnvoice dab 02/0it/2026

Page 6 ends

KEVIN TUCKER
415 - Surwy - Prep FGld Folder

11.75 025 132 00
Date Amount
01t08t2026
o'v092026
01t12r2026
123
7e\ \Z
Yamabe f,. Horn Engineering, tncCITY OF SELMA
Prcied 2+3ll FY24r25 CDaG SELIA SIDEWALI( COI{XEC?IVITY - PH lll lnvoice numbea
Dab
55093
02/0,.D026
lnvoice Suoportino Detail

24.311 FY2425 CDBG SELMA SIDETVALK CONNECTIVITY . PH III CON Construction Managemenl
Billing Cutoff: 01/2U2026
Date Units Rate Amount
LrIor
Drafrer I
WP Status: Billable
2-PeBon CI€IN

RANDY SPENCER
502 - Stake - Rough Grade
5(X - Staks - Final Curb / CorcEte
Rodman
STEVEN ALVARADO.BRUNO
502 - Stake - Rough Grade
5O4 - Stake - Final Curb / Conqete
01t08.Po26
011092026
Sublotal

1.00 4.50
262.N
262.00
262.00
1,179.00
Subtotal 5.00 515.00

5.50 1,441.00
01t0€,n026
011092026
Subtotal
L.bo, total

1.00 4.50

5.50 0.00
Eroanaa
l&house Expeme

MILEAGE

MILEAGE
WIP Status: Billable

26.00 71.00
105.00

43.00 't25.00

87.00 47.00
114.00
24,293.00

18.20 49.70

73.50 30.10

90.62 63.08

34.08 82.65
01n5/2026
01n8/2026
01/082026
01/0912026
01115t2026
01l15no26
01n212026
01t22t2026
Subtotal
Expense total

0.70 0.70

0.73 0.73

0.73 0.73
618.00 '141.93
618.00 il,{1.93
Consult nt wlP Status: Billable

CERTERRA / RMA GEOSCIENCE INC

CERTERRA / RMA GEOSCIENCE

CERTERRA / RMA GEOSCIENCE
1,459.25
5,565.25
7,034.50
CITY OF SELMA lnvoice number55093
7,034.50
lnvoice date 02r!4f2026

Page 7 ends

Phase StatusiAclive
162.00
12aOPO25
01not2026
Subtotal
Consultant total
124
@
Yamabe f,. Horn Enginrering, lnc.

CITY OF SELMA
Prciecl 2il*rll FY2,lJil5 CDBG SELmA SIDEWALK COTIECTMTY . PH lll lnroke number
08t6
55093
ouun026
lnvoice Suooortino Detail
lnYoice Summary
Lebor
Erpsnra
Consultrirt
Total
153,089.m
1,772.17
7,034.50
Contract Billed Remaining
-153,089.00
-1.772.17
-7,03i1.50
151.895.67 -151,895.57
CITY OF SELMA lnvoice number55093 lnvoice date 02,/0,U2026 125
PaOe I ot 8
o
Yamabe t Horn Engineering, lnr.
2985 NORTH BURL AVE SUITE 101
FRESNO, CA 93727
55924+3123
lnvoice number
Date
55094
o2tut 2026
Projecl 25-101 SEL A ENCROACHMENT
PERMITS 2025
ACCT NO: 1000.5400€00000

GENERAL ENCROACHMENT PER IT SERVICES
PROFESSIOl{AL FEES
Assistant Engineer lll
816 - Proiecl - lnspection Coordination
EP-2Sti

PROFESSIONAL FEES
lGpector ll
801 - Proiect - Construction lnspeclion

REIMBURSABLES
Mileages
EP-25-t l0

PROFESSIONAL FEES
lrcpector ll
80'l - Projecl - Construciion lnspeclion
EP-25-112

REIMBURSABLES
Mileages
Hours
Billed
Amount

1.00 137.00 '137.00
Hours Rate
Billed
Amount

0.50 168.00
Units Rate

84.00 Billed
Amount
Phase subtotal
2s.00 0.70
Hours Rate
1 7.50
101.50
Billed
Amount
Units Rate

84.00 Billed
Amount
o.725 15.95
lnroice dale 02^,,1/2026
Pa0e I of7
CITY OF SELMA lnvoice number 5509.1

22.00 CITY OF SELMA

MICHAEL HONN

17.I0 TUCKER STREET
SELMA, CA 93662
Rate

0.50 168.00
126
Yamabe & Horn Englneerlng, lnc.

CITY OF SELMA
Prciecr 2$t0l SELXA ENCROACH ET{T PERmIs 2025
lnloii;e number
Date
55094
ot01n026
EP-25-t t8

PROFESSIONAL FEES
EP-25-128

PROFESSIONAL FEES
EP-25-131

PROFESSIONAL FEES
Hours Rale
Billed
Amount
Civil Engineer ll
763- Review - Submittals
EP-25-125

PROFESSIONAL FEES
lnEpector ll
801 - Project - Construclion lnspedion

REIIIBURSABLES
Mileages

0.50 154.m
Hours Rate
77 .OO
Billed
Amount

0.50 168.00
Units Rate
Billed
Amount
Phase subtotal
Phase subtotal
Hours Rate

9.10 93.10
lNpector ll
801 - Project - Construction lnspedion

REIMBURSABLES
Mileages

0.50 168.00
Units Rate

84.00 Billed
Amount

23.00 0.725
Hours Rate

16.68 100.68
Billed
Amounl
Civil Engine€r ll
763 - Review- Submittals
lGpector ll
801 - Projed - Construction lnspeclion
Assistant Engineor lll
707 - Development - Plan Check

REIMBURSABLES
Mileages
Professional Fees subtotal 3.00

1.00 154.00 '154.00

1.00 168.00 168.00

1.00 137.00 't37.00
459.00
Units Rate
Billed
Amount

22.@ 0.725 15.95
474.95
CITY OF SELMA lnvoice number 55094
Phase subtotal
lnloice data 02 X2026
Pa€e2otT
7r\ l.r/

84.00 13.00 0.70
Billed
Amount
127
7r\ \Z
Yamabe f,, Horn Englneering, !nc.

CITY OF SELMA
Ploid 25.101 SELXA EI{CROACHIEIT PER*TS 2025
lnwbe number
O8b
5500.1
o2J0,.t2026
EP-25-1U
PROFESSIOI{AL FEES
Hours Rate
Billed
Amount
Civil Engine€? ll
763 - Review - Submittals
TP-26-t

PROFESSIONAL FEES
CiYil Enginesr ll
763 - Review - Submittals
1P-26-2

PROFESSIONAL FEES
Civil Engine€r ll
763 - Review - Submittals

1.50 154.00 231.00
Hours Rate
Billed
Amounl
'1.00 154.00 154 00
Hours Rate
Billed
Amounl

1.00 154.00 154.00
Please remit bottom poftion with payment ' Thank you fot your business.

CIfi OF SELMA lnvoice numt€r 55094 lnloice date 02^x/2026

Page 3 of 7 ends

lnvoice total 1,623.18
128
Z\ \Z
Yamabr [. Horn Engineering, lnc.

CITY OF SELMA
P.ojec{ 25-'101 SEL A ENCROACH ENTPER IIS 2025
lnvoice number
Dale
55094
021u2026
2$IOI SELXIA ENCROACHMET{T PERMITS 2025

GEP GENERAL ENCROACHMENT PERMIT SERVICES
Billing Cutoff: 0l12&2026
Phase Status:Ac{ive
Date Units Rate
Lebor WP Status: Billable
Assbtant Engineer lll

RAY MARTINEZ JR
816 - Proied - lnspedion Coordination 01t0f,no26 1.00 137 00 Subtotal
Labor total

1.00 ,37.00

1.00 25.199 EP-2s€5
LnIg WIP StalE: Billable
lmp€clor ll

GABINO GOMEZ
801 - Proied - Construdion lnspec{on
Eroensa
ln-house Expense

MILEAGE
WP Status: Billable
Billing Cutofr: 01/2El2026
Date Un its Rate Amount
Phase Status: Adive
168.00 84 00

0.50 0.s0

25.00 0.70
8,1.00
01tolno26 17.50
Subtoial
Expense total

25.00 25.00 17.50

25.225 EP-25-1',10
lrEet wlP Stalus: Billable
lrcpedor ll

GABINO GOMEZ
801 - Project - Construdion lnspection
Billing Cutoft: 0l12812026
Date Rate Amount
050 84 00
Phase Status: Adive
01l'19ti2026
Subtotal
Labor total

0.50 84.00

0.50 CITY OF SELMA lnvoice number 55094

84.00 lnvoice date 02^x2026

Page 4 ends

lnvoice Supportino Detail
137 00
r37.00
Amount
o1n7DO26 0.50
Subtotal
Labor total

84.00 .t 7.50
166 00
Units
129
7r\ lr/
Yamabe f,. Horn Englneering, lncCIry OF SELMA
Proiecl 2&'l0l SEL A EIICROACHXENT PERIITS 2025
lnvoice number
Date
55094
02Mno26
Eroenie
ln-hou3e beense

MILEAGE
WP Status: Billable
Billing Cutoff: 0112812026
Date u nits Rate

0.73 Phase Stalus: Adive
01t1712026
Subtotal
Expense total
22 00
15_95

22.00 15.95

25.233 E?-25-118
l,rbor WP Stalus: Billable
Civil Engineer ll

ANDREW VONGPHACHANH
763 - Review - Submittals
Billing Cutoff: 01/2812026
Date Rate Amount

77.O0
Phase Status: Active
o'106,f2026
Subtotal
Labor tolal
050 154 00

0.50 77.00

25.241 EP-25-125
lJDeI WP Status: Billable
lmpector ll

GABINO GOMEZ
801 - Proied - Construdion lnEpoclion
Expen3e
ln+oBe Expense

MILEAGE
WP Status: Billable
Billing Cutoff: 01r2Et2025
Oale U nits Rate Amount
84 00
Phase Stalus: Active
01n9n026
Subtotral
Labor total
050 168.00

0.50 84.00

0.so
13 00

84.00 01l12no26 9.10
Subtotal
Expense total

13.00 9_10

13.00 9.10

25.249 EP-25-128
Lrhor
lnspedor ll

GABINO GOMEZ
Billing Cutoff: 0112812026
Date units Rale Amount
Phase Stalus: Aclive
tnvoice date 02104/2026

Page 5 of 7 ends

CITY OF SELMA
WP Stat!s: Billable
lnvoice number 55094
lnvoice Suooortino Detail
25-1OI SELMA ENCROACHMENT PERMITS 2025

25.229 E?-25-112

22.00 Amount
Un its

0.70 130
CI
Yamabe t Horn EnginEErlng, lnc.

CITY OF SELMA
PrcFd 2&,101 SELIA EI{CRO CI{IEf,T PERIITS 2025
55()94
020,2026
lnvoice Suooortino Detail
25-1OI SELMA ENCROACHMENT PERMITS 2025

25.219 eP-25-12E
Labor wlP Status: Billable
lnspedor ll

GABINO GOMEZ
801 - Projed - Construciion lnspeclion
Billing Cutoft: 01128/2026
Date Rate Amount
Phase Status: Aclive
01n 62026
Subtoial
Labor total

0.50 84.00

0.50 84.00
Er!e[!e
ln-house Expense

MILEAGE
WP Status: Billable

0.fl)

23.00 0.73
8,r.00
01l16no26 16 68
Subtotal
Expense totral

23.00 't6.68

25.245 EP-25-131
liEet WP Status: Billable
Civil Engineer ll

ANDREW VONGPHACHANH
763 - Review- Submittals
lnspector ll

GABINO GOMEZ
801 - Project - Construdion lnspec'tion
801 - Projecl - Conslruction lnspeclion
Assbtanl Engineer lll

JEFFREY ARNDT
707 - Oevelopment - Plan Check
707 - Development - Plan Check
Billing Cutofi: 01/28/2025
Oate Unils Amount

1.00 154.00 154 00
Phase Status: Aciive
01tc6t2026
Subtotal 1.00 154.00

0.50 0.50
168.00
168.00

84.00 84.00

1.00 168.00
01to2no26
o1to5no26
Subtotal
Labor total

0.25 0.75
't37.00
137.00
v.25
102.75

1.00 137.00
Eroenae
ln-house Expens€

MILEAGE

3.00 22 00
it59.00

15.95 15.95

22.00 CITY OF SELMA
WIP Status: Billable
01fi5t2026
Subtotal
Expense total
lnvoice number 55094
o.73

15.95 lnrcice date 02 X/2026
PaOe 6 ol7
lnroice number
Date
168 00
Units
uh5no26
ut19no26
Subtotal

22.O0
Rale
131
CI
Yamabe f,, Horn Engineering, lnc.

CITY OF SELMA
Projed 25-l0l SELIA Ei{CROACH Et{T PER ITS 2025
lnvoi:e number
Oate
5509.t
02n1n026
lnvoice Suooortino Detail

25.IOI SELMA ENCROACHMENT PER ITS 2025

25.2$EP-25-1y
l,rbor WP Status: Billablc
Civil Engineer ll

ANDREW VONGPHACHAN H
763 - Review - Submittals
763 - Review - Submittals
Billing Cutoff: 01/2812026
Date Units Rate Amount
Phase Status: Adrve
01t07n026
01n7no26
Subtotal
Labor total

1.00 0.50
154.00
154.00
154.00

77.00 23J.00
't.50
2s.247 f P-26-1
tfEg wlP Status: Billable
Civil Engineer ll

ANDREW VONGPHACHANH
753 - Review - Subnittals
Billing Cutoff : 01 l2U2O26
Date Urits Rate Amount
Phase Status: Aciive
01/06/2026
Subtotal
Labortotal
100 154.00

1.00 154.00

1.00 15,t.00

25.2481P-26-2
Labo. WP Status: Billable
Civil Engineer ll

ANDREW VONGPHACHANH
763 - Review - Submittals
Billing Cutotr: 0l/28J2026
Oate Units Rate
154 00 154.00
Phase Status Aclive
01rc5r2025
Subtotal
Labor lotal

1.00 't.00

1.00 154.00
lnvoica Summary
Labor
Erpen3a
Consulta
Total
Billed Remaining %

58.8(x.25
933.50
-58,80/t.25
-933.50
CITY OF SELMA lnvoice number55094
-59.737.75
hvol;e date 02^,,tr2026
Pag6 7 of 7
1_50
23r.00
154.00
154.00
Amount
Contract I

59.737.75
132
7rl \Z
Yamabe & Horn Enqaneerlnq, lnc.
2985 NORTH BURL AVE SUITE ,IO1
FRESNO, CA 93727
559-244-3123

CITY OF SELMA

MICHAEL HONN
,I7,I O TUCKER STREET
SELMA, CA 93662
lnvoice numb€r
Date
55095
0?,ut2026
Projed 25-115 SELUA DOWNTOWT{ LIGHTS E
TREES
ACCT NO: 1000-41 1G701 000

CONSTRUCTION MANAGEMENT
PROFESSIOT{AL FEES
Principal
'127 - Prepare - Stafi Repod / Final
Acceptance
Proiect Sewices Administrator
821 - Projecl - Construdion Managemenl

SERVICES

GERALD MELE & ASSOCIATES, INC

GERALD MELE & ASSOCIATES, INC
Professional Fees subtotal 3.00

1.00 214.w 214.00
200 93.00 186.00
400.00
Hours Rate
Billed
Amount
Rale
Billed
Amount
3,225.@
3,625.00
lnvoice total 3,625.00
Pbase remit bottom pottion with pawent ' Thank you for your bu$ness. hvoic€ dab 02O.u2026

Page 1 ends

CIry OF SELMA lnvoice number 55095
Units
Phase subtotal
133
7tt LZ
Yamabe t Horn EnginEErlng, lnECITY OF SELMA
Project 25.115 SEL A oOwNTOWt{ LIGHTS A TREES
lnrcice numbea
Dah
lnvoice Suooortino Detail
25-115 SELUA DOWNTOWN LIGHTS & TREES
CM Construction Management
Lrbor WP Status: Billable
Principal

DAVIO HORN
'l 27 - PrepaE - Stafi Report / Final
Acceptance
127 - Prepare - Stafi Reporl / Final
Acceptance
Projed SerylEs Admintstator
.ANGELENA HAMMON
821 - Projed - Construclion Management
Billing Cutoff : 01 12U2026
Date Units Amount
Phase Status: Aclive
01t1wo26
012612026
Subtotal

0.25 0.75
214.00
211.@

1.00 200 93 00
211.OO
01fi3n026 186 00
Sublotal
Labor total
0128t2026
Subtotal
Consultant total

2.00 1E6.00

3.00 3.225.00
Cor3ultant WP Status: gillable

GERALD MELE & ASSOCIATES, INC
GERALD MELE & ASSOCIATES, INC3,225.00
3,225.00
lnvoice Summary
Contract Billed Remaining
Labor
Expense
Consultant
Total
26,164.50
174.9
8,4'15.00
-26.15i1.50
-171.30
4,415.@

34.753.80 -34,753.80
CITY OF SELMA lnvoice number55095 lnvoice date 02/04/2026 Pqe2ot2
55095
02n1t2026

53.50 160.50
400.00
Rate
134
7r\
l.r,l
Yamabe f,. Horn Engineering, !nc.
2985 NORTH BURL AVE SUITE 101
FRESNO, C493727
55*24+3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date

25.I25 SELMA PLAN CHECK SERVICES
2025
Project
ACCT NO: 1000-540G600000

PLAN CHECK

PROFESSIONAL FEES
Hours Rate
Billed
Amount
Principal
6'19 - Meeting - Developer
620 - Meeting - Developeis Engineer
706 - Devetopment - Map Check
707 - Development - Plan Check
Assistant Engineer lll
707 - Development - Plan Check
1 .50

0.75 1 .00

8.00 214.OO
214.O0
214.@
214.OO
321.00
160.50
214.OO
't,712.00
Professional Fees subtotal
Phas€ subtotal

33.25 137.00 4.555.25

44.50 6,962.75
6,962.75
lnvoice total 6,962.75
Please rcmit boftom podion with payment ' Thank you for your busrhess.

CITY OF SELMA lnvoice number 55096 lnvoice dale 02/04/2026

Page 1 of 3 ends

55096
ouuf2026
135
,r0
Yamabe f, Horn Englneerlng, lncCITY OF SELMA
Project 26-125 SELXA PLAI| CHECK SERVICES 2025
lnvoice number
Oate
55036
02,0,4./2026
lnvoice Suooortino Detail
25-125 SELMA PLAN CHECK SERVICES 2025
PC Plan Check
Labor wlP Status: Billable
Principal

OAVID HORN
619 - Meeting - Developer
520 - Meeting - Oelrelope/s Engineer
620 - Meeting - Oe\relope/s Engineer
706 - Dev€lopment - Map Ched(
706 - Oevelopment - Map Ched
7(E - De\relopment - Map Ch€d
707 - Dev€lopment - Plan Check
707 - Dev€lopment - Plan Ched(
707 - Development - Plan Ched
707 - Development - Plan Ched(
707 - Oerrelopmenl - Plan Ched
707 - Der,elopment - Plan Check
Assbtant Engineer lll

JEFFREY ARNDT
707 - Der€lopment - Plan Check
707 - Development - Plan Check
707 - Development - Plan Check
707 - Development - Plan Ched(
707 - Det€lopment - Plan Check
707 - Development - Plan Ched(
707 - Development - Plan Check
707 - Development - Plan Ched(
707 - Development - Plan Check
707 - Development - Plan Chec*
707 - Development - Plan Ched(
707 - Derclopment - Plan Check
707 - Development - Plan Ched(
707 - Oevelopment - Plan Check
707 - Development - Plan Check
707 - Development - Plan Checl
707 - Development - Plan Check
707 - Development - Plan Check
Billing CutoIt: 0112812026
Date Amount
Phas€ Stalus: Aclive
01l16t20a6
01tosnoi%
01tc6t20fr
01to9t2026
01DOaO26
012112026
01n5DO26
01n2no26
01tl4no26
01hano26
01n7no26
01n7DO26
Subtolal
01fi2nofr
01n5no26
01/06,DO26
01to1no26
01l@t2026
01/0912026
01t13n026
01t14t2026
01t15n026
01l16no26
01l'l9Do26
01l20no26
o'tn1no26
0122nO26
o1l2wo26
01t26t2026
01n72026
01l28DO26
Subtolal
Labor total
211.0O
2't4.@
214.@
211.N
214.00
2'11.N
214.00
2r4.00
214.O0
211.fi
214.N
211.ffi
321.00

53.50 107.m
107.@

53.50 53.50
267.50
37i1.50
588.50
107.00
2'14.00
160.50

11.25 1.50

3.00 2.00

3.00 1.00

1.50 1.00

2.50 0.75

1.25 1.50

2.00 4.00

1.50 0.50

2.50 1.25

2.50 2,107.50
't 37.00
't 37.00
137.00
137.00
137.00
137.00
137.m
137.00
137.00
'137.00
137.00
137.00
137.00
137.00
137.00
'137.00
'137.00
137.00
205.50
411.00
274.0O
411.00
137.@
205.50
137.00
?12.fi
102.75
171.25
205.50
274.@
548.00
205.50

68.50 342.50
171.25
342.50

33.25 4,555.25
hvoice date 02,0,1/2026

Page 2 ends

CIry OF SELMA
aa-50
lnt/oice numbe.55096
6,962.75

1.50 o.25

0.50 0.50
o.25
o.25

1.25 '1.75

2.75 0.50
'1.00

0.75 Units Rate
136
a
Yamabe f,. Horn EnglnEerlng, lnc.

CIry OF SELMA
Ptoier,. 26-126 SELmA PLAI{ CHECK SERVICES 2025
ln\igee number
Date
55096
02rc1n026
lnvoice Suooortino Detail
25-I25 SELMA PLAN CHECK SERVICES 2025
lnvoice Summary
Labor
Erpen3a
Coruultant
Total
Contract Billed ./. Remaining

60.535.25

24.50 60,535.25
-21.50

60.559.75 60,559.75
lnvoice date 02,[X/2026
Paoe 3 of 3
CITY OF SELMA lnvoice number 55096
137
7r't
l.r,l
Yamabe & Horn
Eng neErlng, !nc.
2985 NORTH BURL AVE SUITE 101
FRESNO, CA 93727
5592*3123
CIry OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55097
oaun026
POed 25-199 SELMA 2025-26 CDBG
APPLICATIOT{
ACCT NO: 100G540G0dD00

ENGINEERING

PROFESSIONAL FEES
CiYil Engineor lV
609-Meeting-Team
Assistant Engineer lll
609-Meeting-Team
Hours Rate
Billed
Amount
Professional Fees subtolal
Phase subtotal

1.00 181.00 181 00

0.50 137.00 68.50
't.50 249.50
249.50
Plea* rcmit bottom portion with pawent ' Thank you for your busrhess.

CITY OF SELMA lnvoice number55097 lnwlre date 02O,1/2026

Page 1 ends

lnvoice total 249.50
138
,@r
Yamabe & Horn Englneerlng, lnc.
2985 NORTH BURL AVE SUITE 1Ot
FRESNO, C493727
559-2443123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Dale
55098
oztuDo26
Prqect 25-205 THOMPSON AVE-WHITSON ST
TO FRONT AVE.FEDERAL PROJECT
NO_CML-5096(049)
ACCT NO: 2008-5500701M0

PREUMINARY ENGINEERING

PROFESSIONAL FEES
Assistant Engineer I
109-Prepare-Document
Hours Rate
Billed
Amount

0.25 120.00
lnvoice total

30.00 30.00
Please remit bottom poftion with payment ' Thank you for your bus'nass.

CITY OF SELMA lnvoice number 55098 ln\roico dat€ 020.t/2026

Page 1 ends

139
.7a17 .F/',
Yamabe t Horn Engineerlng, lnc.

CITY OF SELMA
Projed 25,205 THOiTPSON AVE-WHITSO ST TO FROI{T AVE-FEDERAL PROJECT I{O-CML-5096(0,49} lnvoi@ number
Date
55098
02t04t2026
lnvoice Supportino Detail

25.205 THOMPSON AVE-WHITSON ST TO FRONT AVE-FEDERAL PROJECT NO CML.5O96 (04e)
PE Preliminary Engineeting
Billing Cutoff : 01/28/2026
Date Units Rate Amount

0.25 Phase Status: Active
01to7no26
Subtotal
Labor total
120.O0 30.00

0.2s 30.00

0.25 30.00
lnvoice Summary
Contractl gilled o/" Remaining
170,349.00 91 Labor
Expense
Consultant
Total
15,597.25

23.10 154,751.75
-23.10
170,349.00 15,620.35 I 154,728.65 91
ln,{oice dale 0210412026

Page 2 ends

CITY OF SELMA lnvoice number 55098
labor WP Status: Billable
Assistant Engineer I

ASAEL CARDOSGLOPEZ
109-Prepare-Document
140
7t'l LZ
Yamabe f,. Horn EnginEering, lnE.
2985 NORTH BURL AVE SUITE IOl
FRESNO. CA 93727
559-24+3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
55099
oau12026
Proted 25-229 SELIIA TRACT 6244

INSPECTIONS
AccT NO: 10@-540G600000

INSPECTIONS

PROFESSIONAL FEES
lrupector ll
801 - Poect - Construciion lnspedion
A$istant Engineer lll
801 - Projeci - Construclion lnspedion
817 - Proieci - Engineeling Coordinalion
Assist nt EnginGer ll
801 - Prolecl - Construction lnspedion
Mileages
Hours Rate
Billed
Amount

33.75 168.00 5,670.00
't.50
1 .50
137.00
137.00
205.50
205.50
Professional Fees subtotal 39.75
396.00
6,477.@
Billed
Amount
153.00
399.00

0.70 o.725
107.10
289.24
Subtotal
Reimbursables subtotal
Phase subtotal
396.38
396.38
6,873.38
Please remit bottom po,tim with payr@nt ' Thank you tor your bus,ness' CITY OF SELMA lnvoice number 55099 lnvoice dale 02/04/2026

Page 1 of 4 ends

lnvoice number
Date

REIMBURSABLES

3.00 132.00
Unils Rate
lnvoice total 6,873.3E
141
(D
Yamabe t Horn
Errgirreerlrrg, lnGCITY OF SELMA
PoF€1 25-229 SELIA TRACT 624,4 |i{SPECnOIS
55099
ouuno26
lnvoice Suoportino Detail
25-229 SEL A TRACT 62114 INSPECTIONS
INS lnspections
Libor wIP StatG: Billable
lnspeclor ll

GABINO GOMEZ
8O1 - Projeci - Construction lnsp€c-tion
801 - Projed - Construdion lnspeclion
801 - Projed . Construdion lnspeclion
80'l - PIojed - Construclion lnspeclion
801 - Prcjed - Construciion lnspedion
801 - Projed - Construciion lnspection
801 - Pojeci - Construction lnspeclion
801 - Project - Construdion lnspeciion
801 - Projecl - Construdion lnspection
8Ol - Proied - Consttudion lnspeclion
801 - Projed - Construclion lnspeclion
801 - Prcjed - Construdion lnspeclion
801 - Projed - Construciion lnspeclion
80'l - Project - Construdion lnspoction
801 - Projed - Construction lnspeclion
801 - Projed - Construdion lnspec{ion
8Ol - Proied - Construciion lnsp€clion
80'l - Projed - Construclion lnspeclion
801 - Projed - Construclion lnspeclion
GABRIEL DeLEON
801 - Proied - Construaiion lnspec{ion
801 - Projed - Construction lnspeclbn

RAY MARTINEZ JR
801 - Projed - Coostruclion lnspection
801 - Proj€cl - Construdion lnspaciion
801 - Projed - Construdion lnspection
80'l - Project - Construdion lnspeclion
801 - Proied - Construdion lnsp€clion
801 - Projed - Construction lnspeclion
80'l - Projed - Construdion lnspec{ion
801 - Projecl - Construdion lnspeclion
801 - Project - Construdion lnspec,tion
Billing Cutotr: 01128/2026
Date Units Rate Amount
Phase Status: Aclive
01n?J2026
01n512026
01106t2026
01n7DO26
01n8no26
01n9,2026
o'u12t2026
01t13D025
01t't1Do26
01115t20fr
01t16t2026
01t19no26
01nono26
o1nlEO26
01n2no26
01n!2026
o126t2026
01n7no26
01n8n026
Subtotal

0.50 1.50

1.50 1.00

1.00 0.50

0.50 0.50

0.s0

1.00 1.m

1.00 2.00

2.50 0.50

2.00 2.00

2.00 0.50
168.00
168.00
168.00
168.00
168.00
't68.00
't 68.00
168.00
'168.00
168.00
168.00
168.00
168.00
168.00
'168.00
'168.00
168.00
168.00
158.00

84.m
252.00
252.@
't68.00
168.00

84.00 84.00

84.00 84.00
168.m
168.00
168.00
335.00
,120.00

84.00 335.00
336.00
336.00

84.00 3,696.00
01t2012026
01t21DO26
Subtotal

2.00 1.50
168.00
168.00
336.00
252.@
01n5DO26
01t06,r2026
01n7no26
01113t2026
01n6/2026
01t19no26
01t21DO26
01I22DOX
o1n3no26
Subtotal

3.50 1.00

1.00 0.75

1.00 1.00

0.50 1.50

1.00 0.50
588.00
168.00
168.00
168.00
168.00
168.00
168.00
'168.00
168.00
168.00
158.00
168.00
126.00
168.00
168.m

84.00 2s2.OO
168.00

84.@

CITY OF SELMA

8.25 lnvoice numb€.55099
1,386.00
lnvobe date 02/0412026
Pa{.e2 ol1
lnw|i:e numbe,
Date

22.00 142
,Q'
Yamabr f,, Horn Englneerlng, lnc.

CITY OF SELMA
P@. 26-229 SELf,A TRACT 6244 ttaSPECTtONS
lm/oice numbGr
O€b
55099
02Mno26
lnvoice Suooortino Detail
25-229 SELilIA TRACT 624/t INSPECTIONS
INS lBpections
Inlg WP Stalus: Billable
A$btant Engineer lll

RAY MARTINEZ JR
801 - Proiect - Construdion lnspedion
801 - Project - Construc{ion lnspeclion
80'l - Proied - Constructjon lnspeclion
817 - Project - Engineering Coordination
817 - Projeai - Engineering Coordination
817 - Proiecl - Engineering Coordination
Assistant Engineer ll

GABINO GOMEZ
801 - Projed - Const udion lnspeciion
801 - Pmjed - Coflstrudion lnspeston
801 - Projeci - Construction lnspeclion
801 - Prolect - Construdion lnspeclion
801 - Projed - Construction lnspeclion
801 - Projed - Conslruciion lnspeclion
801 - Projecl - Construc{ion lnspeslion
801 - Proiect - CoBtrudion lnspeclion
Billing Cutoff: O1|2U2O26
Urits Rate Amount
Phase Status: Aclive
01m6r2026
01116D026
un2no6
01n5n026
011o9t2026
01n1no26
Subtotal
01nono26
01n1DO26
Subtotal
Labor total

0.50 0.50

0.50 0.50
137.00
137.00
137.00
137.00
137.00
137.00

68.50 58.50

68.50 68.50

58.50 68.50
01n2no26
0't/05/2026
01rc6/2025
01n7no26
01n8no26
01rc9/2026
t12n026
01n8t2026
Subtotal
132.m
132.00
132.00
132.00
132.00
132.00
132.00
132.@

3.00 0.25
o.25

0.25 0.25

33.00 33.00

33.m
i}:}.00

33.00 33.00

33.00 33.m

2.00 264.00

0.50 0.50
132.00
'132.00

1.00 r32.00
WIP Status: Billable
6,,177.00

35.00 59.50

12.50 90.63

39.88 50.71

25.38 82.65
395.38
01/05/2026
01t0€/r202s
01fi3r2026
01n5no26
01116t2026
01r20no26
01,2A2026
olD2aOX
Subtotal
Erpense total
552.00

50.00 85.00

18.00 125.00

55.00 70.00

35.00 114.00

0.70 0.70

0.70 0.73

0.73 0.73
o.73

0.73 CITY OF SELMA
552.00
lnvoice number 55099
396.38
GABRIEL DeLEON
801 - Projed - Conslruction lnspeclion
801 - Projed - Construdion lnspec{ion
411.00

66.00 56.00

39.75 Ero.llra
ln-house E)eense

MILEAGE

MILEAGE
lmoice daie 02 X2026

Page 3 ends

Date
143
7rI \Z
Yamabe f,. Horn
EngarrEEring, lnc.

CITY OF SELMA
Projeci 2&229 SEL A TRACT 62a4ltaSPECnONS
lnYoic€ number
Date
55099
0210,1.no26
lnvoice Suooortino Detail

25.229 SEL A TRACT 6244 INSPECTIONS
lnvoics Summary
contraa I
Billed Remaining %
lnwice date 0210,#2026

Page 4 ends

CITY OF SELMA lnvoice number 55099
Lrbor 6l ,O/t8.75 61 '0i18.75
Erpc03c 3,#2.a2 -3,352.82
Colrrultmt
Ioa.l 64,/01 .57 64,/10l -57
144
:7\o
YamabE t Horn EnginEering, !nE2985 NORTH BURLAVE SUITE 101 FRESNO, C493727
55*24+3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55100
0uun026
Prcied 25-242 ORANGE AVE BASIN FENCE
ACCT NO: 201Hl1G999998

ENGINEERING

PROFESSIONAL FEES
As3istent Engineer I
109-Prepare-Oocument
609-Meeting-Team
751 - Review - Doflments
Orafter ll
306 - Draft - Street lmprovemenl Plans
120.00
120.00
120.00

30.00 90.m
360.00
Hours Rate
Billed
Amount

0.25 o.75

3.00 Professional Fees subtotal
Phase subtotal

5.00 'r 15.00 575.00

9.00 1,055.00
1 ,055.00
Please remit bottom podion with payment ' Thank you for your bus,ness.

CITY OF SELMA lnvoice numter55100 tnvoice date 02/04/2026

Page 1 ends

lnvoice total '1,055.00
145
CI
Yamabe f, Horn Englneerlng, lnc.

CITY OF SELMA
Plo]€d. 26-212 ORANGE A\rE AASII FEiCE
lnvoice number
Date
55100
o2tun02a
lnvoice Suooortino Detail
25-242 ORANGE AVE BASIN FENCE
ENG Engineering
Lrbor WP Status: Billable
AssistBnt Engin6er I

ASAEL CARDOSO-LOPEZ
'109 - Prepare - Document
609-Meeting-Team
609-Meeting-Team
751 - Revbw - Documents
Draier ll

REYNALDO MESA
306 - Draff - StEet lmpro\€ment Plans
Billing Cutoft: 0l/28/2026
Date Units Rate Amount
Phase Status: Active
01n7/2026
0123nO26
01D8t2026
o1t19no26
Subtotal
120.00
120.00
120.00
120.00

30.00 30.00

60.m
360.@

0.25 0.25

0.50 3.00
it-00

5.00 115 00
il80.00
01nal2026 575 00
Subtotal
Labor total

5.00 575.00

9.00 r,055.00
lnvoice Summary
Labor
Expon3e
Consultant
Total
Billed ./, Remaining
4,876.25
-21.@
6,897.25 6,897 25
6,876.25

21.@
lnvoice date 02ro42026

Page 2 ends

CIIY OF SELMA lnvoice number 55100
Cont aAI
146
7r\ LZ
Yamabe & Horn Englrreerirrg, lnE2985 NORTH BURL AVE SUITE 101 FRESNO, CAS3727
559-24-3123
CIry OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55101
ouuDo26
Prcfied 25-215 STOR DRAN
INFRASTRUCTURE FY25/26 REPAIRS

CITY-WIDE
ACCT NO: 2019.41 1G99S9S8

STILLMAN BASIN

PROFESSIONAL FEES
GIS I
327 - Drafl - GIS Mapping
Hours Rate
Billed
Amount

1.50 115.00 172.50
lnvoice total 't72.50
Please remit bottom pottion with pawent ' Thank you for your Dusiness. lnvoice date 02O,u2026

Page 1 ends

CITY OF SELMA lnvoice number55101
147
7r\ \Z
Yamabe & Horn Englneerlng, Inc.

CITY OF SELMA
Ploject 2$245 STORI ORAI{ Ii{FRASTRUCTURE FY25,I6 REPARS CITY-WDE lnroice numb€r
Dale
55101
02lo1no26
lnvoice Suooortino Detail
25-2'15 STOR DRAIN INFRASTRUCTURE FY2t26 REPAIRS CITY-WIDE SB Stillman Basin
Billing Cutofi: 0l/26,,2026
Phase Status: Active
Date Rate Amount
Labor WP Status: Billable
GIS I

MELANIE MORALES
327 - Drafr - GIS Mapping
327 - Drafl - GIS Mapping

1.00 0.50
115.00
115.00
115.m

57.50 01n5no26
01t11DO26
Subtotal
Labor total

1.50 172.50

1.50 172.50
lnvoice Summary
Labor
Erpense
Consultart
Total
Contract Billed % Remaining

5.205.25 -5.205.25

5.205.25 -5.205.25
CITY OF SELMA lnvoice number 55101 lnvoice dale 02/042026

Page 2 ends

Units
148
7r'l \Z
Yamabe t Horn Englneerirrg, lnc.
2985 NORTH BURL AVE SUITE 101
FRESNO, C493727
55*24+3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55102
oau12026
ACCT NO: 100G5400€00000

CITY ENGINEERING

PROFESSIONAL FEES
Assistant Engineer lll
609-Meeting-Team
Hours Rate
Billed
Amount

1.00 137.00
lnvoice total
't37.00
137.00
Please remil bottom poiion with paynent ' Thank you tor your business.

CITY OF SELMA lnvoice number55102 lnvoice date 02/042026

Page 1 ends

Prqect 25-296 VALLEY VIEW STORM ORAIN
PHASE 3 APPLICATION
149
zi!l' \z
Yamabe f,, Horn Englneerlng, tnc.
2985 NORTH BURL AVE SUITE 101
FRESNO, C493727
559-24-3',123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Oate
55103
oau12026
Projed 25-302 SELTUA PUBLIC WORKS

FACILITY PROJECTS
ACCT NO: 6001804G600000
SET{IOR CEI{TER GENERATOR

SERVICES

GERALD MELE & ASSOCIATES, INC

ART CEI,ITER STAGE

SERVICES

BARCUS STRUCTURAL ENGINEERING
tNc
Units Rate
Billed
Amount
1 ,548.75
Units Rate
Billed
Amount
1,860.00
lnvoice total 3,408.75
Please remit bottom poftion with pawent ' Thank you for your business. lnvoice date 02/0il/2026
Page I
CITY OF SELMA lnvoice number 55'103
150
,Q'
Yamabe lE Horn EnglnEerlng, lnc.

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55104
ozt0/.12026
POed 25-3'10 SEL A HSIP CYCLE 12
ITIPROVEiIENTS
ACCT NO: 1000-5400$00000

PRELIMINARY ENGINEERING

PROFESSIONAL FEES
Hours Rate
Billed
Amount
CiYil Enginee. ll
817 - Project - Engineering Coordination
Assistant Engineer I
109-Prepare-Document
751 - Review - Documents
AssEtant Surveyor ll
415 - Survey - Prep Field Folder
458 - Survey - UAV Drone
Drafter I
3'15 - Drafl - Topographic Survey
2-Person Crcw
450 - Survey - Topographic
I -PeEon Cr€w
450 - Survey - Topographic
452-Survey-Control

REIMBURSABLES
Mileages
't.25 154.00 192.50

0.50 2.50
120.00
120.00

60.00 300.00
'1.75

9.50 137.00
137.00
239.75
1,301.50
588.00
1,008.00

8.00 103.00 824.OO

8.00 262.@ 2,096.m

3.50 6.00
Professional Fees subtotal 41.00 6,609.75
Units Rate
Billed
Amount
Phase subtotal

0.725 110.20
lnvoice total 6,719.95
152.00
CITY OF SELMA lnvoice number 55104 lnvoicE dale 02n1nl26 Page l of2
2985 NORTH BURLAVE SUITE 101
FRESNO, C493727
55*244-3'123
168.00
'168.00
6,719.95
151
7t1 \Z
Yamabe f,. Horn Engineering, lnc.

CITY OF SELMA
Proiect 25310 SEL A HSIP CYCLE 12IXPROVEIIENTS
lnloi@ number
Date
55104
02N1n026
Plea* remit bottom poftion with payment ' Thank you tot your busrhess, tnvoice dste 02m,U2026
Pa€,e 2 ol2
CITY OF SELMA lnvoice number 55104
152
@
Yamabe f,. Horn EnginEering, lnc.
2985 NORTH BURL AVE SUITE 101
FRESNO, CA93727
5*24+3123
CIry OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55105
o2tM12026
POec{ 25-333 PLAN-25.15 TRACTOR SUPPLY
ACCT NO: 10@540G600000

PLAN CHECK

PROFESSIONAL FEES
Assistant Engineer lll
707 - Development - Plan Check
752 - Review - Site Plan
766 - Revie!fl - Tentalive Map
Hours Rate
Billed
Amount

1.50 1.25

6.00 '137.00
137.00
137.00
205.50
171.25
8U.@
Professional Fees subtotal
Phase subtotal

8.75 1,198.75
1,'198.75
Please rcmit bottom potlion with paynent ' Thank you for your busrhess.

CITY OF SELMA lnvoice number55105 lnvoha daE 02 X/2026
Pa0e I
lnvoice total 1,198.75
153
Z1\Z
Yamabe f,, Horn Englneering, lrrE.
2985 NORTH BURL AVE SUITE 101
FRESNO, C493727
559-244-3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Dale
Pro.ied 26-100 SELilIA CITY ENGINEERING

SERVICES
ACCT NO: 100G540G600m0

CITY ENGINEERING

PROFESSIONAL FEES
Hours
Billed
Amount
Principel
109-Prepare-Documenl
603 - Meeting - City Statr
608 - Meeting - Consultant
612 - Meeting - City Council
622 - Meeting - Residents
706 - Development - Map Check

GENERAL OFFICE
CiYil Engineer lV
109-Prepare-Dodment
6(X - Meeting - County Stafi
628 - Meeting - Council of Govenments
CiYil Engineer ll
603 - Meeting - City Staff
Gts I
327 - Draft - GIS Mapping

2.50 r.00

1.00 452.fi
181.00
181.m

11.25 1.50

1.00 2.00

0.50 1.00

37.75 z',t4.W
214.00
214.OO
214.@
214.00
214.@
214.OO
181 .00
181.00
181.@
2,407.50
321.00
214.@
428.00
'107.00
214.N
8,078.50
Professional Fees subtotal
Phase sublotal
154.00

2.00 115.00 230.00

62.50 12,968.50
12,968.50
lnvoicetotal 12,96E.50
Please emit bottom poftion with paflnent ' Thank you for your business CIfi OF SELMA lnvoice number 55106 lnvoice date 02/042026

Page 1 ends

55106
oaut2026
Rate

1.00 154.00
154
rll-rE
ZI \Z
Yamabe f, Horn Engineering, lnc.
2985 NORTH BURLAVE SUITE 101
FRESNO, CA 93727
5*-24+3123

CITY OF SELMA

MICHAEL HONN
1710 TUCKER STREET
SELMA, CA 93662
lnvoice number
Date
55107
oauPo26
Projed 26-10l SELIA ENCROACHmENT
PERXUTS 2026
ACCT NO: 100G540G0m000
EP-26-3

PROFESSIONAL FEES
Civil Engine€r ll
763 - Review - Submittals
Hours
Billed
Amount

1.00 154.00
I nvoice total 154.00
Pleafi rcmil tf,ttom podion with paynent ' Thank you lor your bus,;ness.

CITY OF SELMA lnvoice number 55107 lnloice date 02mal2026

Page 1 ends

Rate
154.00
155
2-3
Approval -
Receive and File the
Selma Chamber of
Commerce Quarterly
Financial Reports
Fiscal Years
2024-25 and 2025-26
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
2-4
Approval -
Consideration of Resolution
2026- 31R
Adding the Classification of
Lifeguard
and Adopting the Revised
Master Salary Schedule
Adding the New Classification
to the Salary Schedule as a
Minimum Wage Classification
174
175
ITEM NO: 2-4

CITY COUNCIL STAFF REPORT

MEETING
DATE:

April 7, 2026
SUBJECT: Approval - Consideration of Resolution 2026- 31R Adding the Classification of Lifeguard and Adopting the Revised Master Salary Schedule Adding the New Classification to the Salary Schedule as a Minimum Wage Classification
SUBMITTED: Margee Fallert, Deputy City Manager
APPROVED: Jason Rogers, City Manager
RECOMMENDATION:

That the City Council adopt Resolution 2026-31R adding the classification of Lifeguard to the approved list of city classifications and authorizing adding the new classification to the Master Salary chart.

DISCUSSION:

In the past the City has utilized other agencies to pay the lifeguards they use for city programs and this year the Community Services Department received a request to have the city handle the payroll for those part time employees. To be able to recruit for the position and pay these part-time employees we need to have an approved classification and salary on file.

Section 36506 of the California Government Code provides that the City Council shall fix the compensation of all appointive officers and employees by resolution or ordinance.

Additionally, Section 570.5 of Title 2 of the California Code of Regulations requires that pay rates be approved and adopted by the City Council and included in a publicly available salary schedule. This schedule must list the position title, pay rate (whether a single amount or within a range), and the applicable time base (hourly, daily, bi-weekly, monthly, bi-monthly, or annually).

The California Public Employees’ Retirement System (CalPERS), pursuant to its interpretation of Title 2 CCR § 570.5, recommends that all CalPERS employers maintain compensation levels in a single, publicly available document that is approved and adopted by the governing body and meets all regulatory requirements. While CalPERS has indicated that it may revisit its interpretation, no formal revisions have been issued to date.

To maintain compliance with CalPERS' current recommended interpretation and with Title 2 CCR § 570.5, the city continues to maintain and adopt a unified Master Salary Schedule.

FISCAL IMPACT:

The Community Services Department has received a grant that will reimburse all pay for the part-time employees so no Fiscal Impact
176
Attachments:
☒ Resolution 2026-31R
☐ Ordinance
☐ Map
☐ Agreement
☒ Other
List: Master Salary Schedule
Lifeguard Classification
177
RESOLUTION NO. 2026-31R

A RESOLUUTION OF THE CITY COUNCIL OF THE CITY OF SELMA,

CALIFORNIA ADDING THE CLASSIFICATION OF LIFEGUARD AND ADDING

IT TO THE MASTER SALARY SCHEDULE
WHEREAS, the City of Selma maintains a classification plan to ensure that all positions are properly defined; and
WHEREAS, the City operates recreational programs that require appropriate staffing to ensure the safety and well-being of the public; and
WHEREAS, it is necessary to establish the classification of Lifeguard to support the safe and efficient operations of City aquatic programs; and
WHEREAS, the Lifeguard classification will include responsibilities such as monitoring pool activities, responding to emergencies, and providing first aid and lifesaving measures as needed; and
WHEREAS, the Human Resources Department has reviewed the need for this classification and recommends its adoption into the City’s classification plan.

WHEREAS, Section 36506 of the California Government Code requires that the City Council shall, by Resolution or Ordinance, fix the compensation for all appointive officers and employees; and
WHEREAS, pursuant to Section 570.5 of Title 2 of the California Code of Regulation, pay rates shall be duly approved and adopted by the City Council in accordance with requirements of public meeting laws and be publicly available in a salary schedule which identifies the position title, the pay rate for each position, which may be stated as a single amount or as multiple amounts within a range, and that indicates the time base, including, but not limited to, whether the time base is hourly, daily, bi-weekly, monthly, bi-monthly, or annually; and
WHEREAS, the California Public Employees’ Retirement System (CalPERS), requests all CalPERS contracted employers to list their compensation levels in one document, approved and adopted by the governing body, in accordance with Title 2, California Code of Regulations Section 570.5. and meeting all the requirements thereof; and WHEREAS, the addition of the lifeguard classification is set at the California Minimum Wage; and
WHEREAS, the proposed revised Master Salary Schedule is attached as “Exhibit A: Master Salary Schedule”, and is effective as of April 7, 2026; and 178
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Selma as follows:

Section 1. The above recitals are true and correct and are incorporated herein by reference Section 2. The City Council hereby approves the recommended job classification and position of Lifeguard.

Section 3. The City Council hereby adopts a single consolidated Master Salary Schedule that meets all the requirements of Title 2 CCR Section 570.5, attached hereto as Exhibit A, and incorporated herein by reference.

Section 4. All prior resolutions concerning compensation for City employees that conflict with this resolution or the attached Master Salary Schedule are hereby repealed.

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

Section 6. Effective Date. That the City Clerk shall certify the adoption of this Resolution and that the same shall be in full force and effect.

PASSED, APPROVED, AND ADOPTED this 7th day of April 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
ATTEST: Scott Robertson
Mayor
______________________________
Sara M. Carlson
City Clerk
179
Department: Community Services
FSLA - Non-Exempt Part-Time
Approved: April 7, 2026
Resolution: 2026 – 31R
Lifeguard
(Part-Time No Benefits)
PURPOSE:

Provide for the safety and enjoyment of patrons using the pool, instruct various levels of swimming skills and aquatic programs, enforce all pool rules and regulations, and exercises responsibility for maintaining a safe environment for swimming pool activities.

SUPERVISION RECEIVED AND EXERCISED:

Receives direct supervision from the Recreation Supervisor.

Essential Functions:

The duties listed below are intended only as illustrations of the various types of work that may be performed.

Specific duties will depend upon work assignment. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to this class. • Keep assigned area clean and free of any and all safety hazards at all times. • Assist in the inspection of all equipment, chemical levels and water balancing equipment. • Supervise the conduct and or behavior of pool patrons and enforce facility rules. • Assist in the daily opening and closing procedures of the facility. • Be alert of hazardous situations when guarding, report serious violations to Pool Manager. • Instruct and or assist in the instruction of aquatic programs as assigned. • Perform other related duties and responsibilities as assigned.

MINIMUM QUALIFICATIONS
Experience:
• Minimum 15 years old
• One year of life guarding experience preferred.
• Work Permit if still enrolled in high school
CERTIFICATIONS:
• Current CPR and First Aid for the Professional Rescuer • American Red Cross Life Guarding Certificate
• WSI Certificate
180
181

CODE A B C D E F GROUP
1 Account Clerk I 200 Annual $ 38,532.69 $ 40,560.73 $ 42,695.51 $ 44,942.64 $ 47,308.04 $ 49,797.94 CLOCEA ACC-1 Monthly $ 3,211.06 $ 3,380.06 $ 3,557.96 $ 3,745.22 $ 3,942.34 $ 4,149.83 Biweekly $ 1,482.03 $ 1,560.03 $ 1,642.13 $ 1,728.56 $ 1,819.54 $ 1,915.31 Hourly $ 18.53 $ 19.50 $ 20.53 $ 21.61 $ 22.74 $ 23.94
2 Account Clerk II 201 Annual $ 42,814.11 $ 45,067.48 $ 47,439.46 $ 49,936.27 $ 52,564.49 $ 55,331.05 CLOCEA ACC-2 Monthly $ 3,567.84 $ 3,755.62 $ 3,953.29 $ 4,161.36 $ 4,380.37 $ 4,610.92 Biweekly $ 1,646.70 $ 1,733.36 $ 1,824.59 $ 1,920.63 $ 2,021.71 $ 2,128.12 Hourly $ 20.58 $ 21.67 $ 22.81 $ 24.01 $ 25.27 $ 26.60
3 Accountant 203 Annual $ 66,345.38 $ 69,662.64 $ 73,145.78 $ 76,803.07 $ 80,643.22 $ 84,675.38 CLOCEA ACC-4 Monthly $ 5,528.78 $ 5,805.22 $ 6,095.48 $ 6,400.26 $ 6,720.27 $ 7,056.28 Biweekly $ 2,551.75 $ 2,679.33 $ 2,813.30 $ 2,953.96 $ 3,101.66 $ 3,256.75 Hourly $ 31.90 $ 33.49 $ 35.17 $ 36.92 $ 38.77 $ 40.71
4 Accounting Technician 202 Annual $ 54,625.18 $ 57,356.44 $ 60,224.26 $ 63,235.47 $ 66,397.25 $ 69,717.11 CLOCEA ACC-3 Monthly $ 4,552.10 $ 4,779.70 $ 5,018.69 $ 5,269.62 $ 5,533.10 $ 5,809.76 Biweekly $ 2,100.97 $ 2,206.02 $ 2,316.32 $ 2,432.13 $ 2,553.74 $ 2,681.43 Hourly $ 26.26 $ 27.58 $ 28.95 $ 30.40 $ 31.92 $ 33.52
5 Administrative Assistant I 103 Annual $ 48,699.64 $ 51,262.78 $ 53,960.82 $ 56,800.86 $ 59,790.38 $ 62,937.24 CLOCEA DMN1 Monthly $ 4,058.30 $ 4,271.90 $ 4,496.73 $ 4,733.41 $ 4,982.53 $ 5,244.77 Biweekly $ 1,873.06 $ 1,971.65 $ 2,075.42 $ 2,184.65 $ 2,299.63 $ 2,420.66 Hourly $ 23.41 $ 24.65 $ 25.94 $ 27.31 $ 28.75 $ 30.26
6 Administrative Assistant II 104 Annual $ 53,569.93 $ 56,389.40 $ 59,357.26 $ 62,481.33 $ 65,769.82 $ 69,231.39 CLOCEA DMN2 Monthly $ 4,464.16 $ 4,699.12 $ 4,946.44 $ 5,206.78 $ 5,480.82 $ 5,769.28 Biweekly $ 2,060.38 $ 2,168.82 $ 2,282.97 $ 2,403.13 $ 2,529.61 $ 2,662.75 Hourly $ 25.75 $ 27.11 $ 28.54 $ 30.04 $ 31.62 $ 33.28
7 Animal Services Manager 816 Annual $ 87,335.99 $ 91,702.79 $ 96,287.93 $ 101,102.33 $ 106,157.45 $ 111,465.32 misc Monthly $ 7,278.00 $ 7,641.90 $ 8,023.99 $ 8,425.19 $ 8,846.45 $ 9,288.78 mid-mgmt Biweekly $ 3,359.08 $ 3,527.03 $ 3,703.38 $ 3,888.55 $ 4,082.98 $ 4,287.13 Hourly $ 41.99 $ 44.09 $ 46.29 $ 48.61 $ 51.04 $ 53.59

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
182

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
8 Animal Services Officer 817 Annual $ 47,870.45 $ 50,389.94 $ 53,042.05 $ 55,833.73 $ 58,772.35 $ 61,865.63 CLOCEA Monthly $ 3,989.20 $ 4,199.16 $ 4,420.17 $ 4,652.81 $ 4,897.70 $ 5,155.47 Biweekly $ 1,841.17 $ 1,938.07 $ 2,040.08 $ 2,147.45 $ 2,260.48 $ 2,379.45 Hourly $ 23.01 $ 24.23 $ 25.50 $ 26.84 $ 28.26 $ 29.74
9 Animal Services Technician 818 Annual $ 46,427.53 $ 48,871.08 $ 51,443.25 $ 54,150.78 $ 57,000.83 $ 60,000.87 CLOCEA Monthly $ 3,868.96 $ 4,072.59 $ 4,286.94 $ 4,512.57 $ 4,750.07 $ 5,000.07 Biweekly $ 1,785.67 $ 1,879.66 $ 1,978.59 $ 2,082.72 $ 2,192.34 $ 2,307.73 Hourly $ 22.32 $ 23.50 $ 24.73 $ 26.03 $ 27.40 $ 28.85
10 Assistant Planner 303 Annual $ 65,733.86 $ 69,193.54 $ 72,835.31 $ 76,668.74 $ 80,703.94 $ 84,951.52 CLOCEA PLAN2 Monthly $ 5,477.82 $ 5,766.13 $ 6,069.61 $ 6,389.06 $ 6,725.33 $ 7,079.29 Biweekly $ 2,528.23 $ 2,661.29 $ 2,801.36 $ 2,948.80 $ 3,104.00 $ 3,267.37 Hourly $ 31.60 $ 33.27 $ 35.02 $ 36.86 $ 38.80 $ 40.84
11 Associate Planner 304 Annual $ 73,037.27 $ 76,881.33 $ 80,927.72 $ 85,187.07 $ 89,670.60 $ 94,390.11 CLOCEA PLAN3 Monthly $ 6,086.44 $ 6,406.78 $ 6,743.98 $ 7,098.92 $ 7,472.55 $ 7,865.84 Biweekly $ 2,809.13 $ 2,956.97 $ 3,112.60 $ 3,276.43 $ 3,448.87 $ 3,630.39 Hourly $ 35.11 $ 36.96 $ 38.91 $ 40.96 $ 43.11 $ 45.38
12 Building Inspector 300 Annual $ 67,398.75 $ 70,946.06 $ 74,680.06 $ 78,610.59 $ 82,747.99 $ 87,103.14 CLOCEA BLD-3 Monthly $ 5,616.56 $ 5,912.17 $ 6,223.34 $ 6,550.88 $ 6,895.67 $ 7,258.60 Biweekly $ 2,592.26 $ 2,728.69 $ 2,872.31 $ 3,023.48 $ 3,182.61 $ 3,350.12 Hourly $ 32.40 $ 34.11 $ 35.90 $ 37.79 $ 39.78 $ 41.88
13 City Clerk 409 Annual $ 82,753.27 $ 87,108.70 $ 91,693.37 $ 96,519.34 $ 101,599.30 $ 106,946.63 At-Will Monthly $ 6,896.11 $ 7,259.06 $ 7,641.11 $ 8,043.28 $ 8,466.61 $ 8,912.22 Exempt Biweekly $ 3,182.82 $ 3,350.33 $ 3,526.67 $ 3,712.28 $ 3,907.67 $ 4,113.33 Hourly $ 39.79 $ 41.88 $ 44.08 $ 46.40 $ 48.85 $ 51.42
14 City Clerk/PIO 404 Annual $ 81,333.99 $ 85,614.72 $ 90,120.76 $ 94,863.96 $ 99,856.80 $ 104,849.64 misc CTCLK Monthly $ 6,777.83 $ 7,134.56 $ 7,510.06 $ 7,905.33 $ 8,321.40 $ 8,737.47 mid-mgmt Biweekly $ 3,128.23 $ 3,292.87 $ 3,466.18 $ 3,648.61 $ 3,840.65 $ 4,032.68 Hourly $ 39.10 $ 41.16 $ 43.33 $ 45.61 $ 48.01 $ 50.41
15 City Planner 306 Annual $ 111,596.76 $ 117,176.60 $ 123,035.43 $ 129,187.20 $ 135,646.56 $ 142,428.89 misc PLAN5 Monthly $ 9,299.73 $ 9,764.72 $ 10,252.95 $ 10,765.60 $ 11,303.88 $ 11,869.07 mid-mgmt Biweekly $ 4,292.18 $ 4,506.79 $ 4,732.13 $ 4,968.74 $ 5,217.18 $ 5,478.03 183

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
Hourly $ 53.65 $ 56.33 $ 59.15 $ 62.11 $ 65.21 $ 68.48
184

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
16 Code Enforcement Officer I 800 Annual $ 54,545.45 $ 57,416.26 $ 60,438.17 $ 63,619.13 $ 66,967.50 $ 70,492.11 CLOCEA CODE Monthly $ 4,545.45 $ 4,784.69 $ 5,036.51 $ 5,301.59 $ 5,580.63 $ 5,874.34 Biweekly $ 2,097.90 $ 2,208.32 $ 2,324.55 $ 2,446.89 $ 2,575.67 $ 2,711.23 Hourly $ 26.22 $ 27.60 $ 29.06 $ 30.59 $ 32.20 $ 33.89
17 Code Enforcement Officer II 801 Annual $ 60,605.87 $ 63,795.66 $ 67,153.32 $ 70,687.71 $ 74,408.11 $ 78,324.33 CLOCEA CODE2 Monthly $ 5,050.49 $ 5,316.30 $ 5,596.11 $ 5,890.64 $ 6,200.68 $ 6,527.03 Biweekly $ 2,331.00 $ 2,453.68 $ 2,582.82 $ 2,718.76 $ 2,861.85 $ 3,012.47 Hourly $ 29.14 $ 30.67 $ 32.29 $ 33.98 $ 35.77 $ 37.66
18 Community Services Coordinator 501 Annual $ 53,696.75 $ 56,522.89 $ 59,497.78 $ 62,629.24 $ 65,925.52 $ 69,395.28 CLOCEA REC-2 Monthly $ 4,474.73 $ 4,710.24 $ 4,958.15 $ 5,219.10 $ 5,493.79 $ 5,782.94 Biweekly $ 2,065.26 $ 2,173.96 $ 2,288.38 $ 2,408.82 $ 2,535.60 $ 2,669.05 Hourly $ 25.82 $ 27.17 $ 28.60 $ 30.11 $ 31.69 $ 33.36
19 Community Services Officer 802 Annual $ 45,718.64 $ 48,124.89 $ 50,657.78 $ 53,323.97 $ 56,130.50 $ 59,084.74 police PD-CS Monthly $ 3,809.89 $ 4,010.41 $ 4,221.48 $ 4,443.66 $ 4,677.54 $ 4,923.73 Biweekly $ 1,758.41 $ 1,850.96 $ 1,948.38 $ 2,050.92 $ 2,158.87 $ 2,272.49 Hourly $ 21.98 $ 23.14 $ 24.35 $ 25.64 $ 26.99 $ 28.41
20 Crime Analyst 815 Annual $ 60,108.36 $ 63,271.96 $ 66,602.06 $ 70,107.43 $ 73,797.30 $ 77,681.36 CLOCEA Monthly $ 5,009.03 $ 5,272.66 $ 5,550.17 $ 5,842.29 $ 6,149.77 $ 6,473.45 Biweekly $ 2,311.86 $ 2,433.54 $ 2,561.62 $ 2,696.44 $ 2,838.36 $ 2,987.74 Hourly $ 28.90 $ 30.42 $ 32.02 $ 33.71 $ 35.48 $ 37.35
21 Custodian 606 Annual $ 39,324.07 $ 41,393.76 $ 43,572.38 $ 45,865.66 $ 48,279.64 $ 50,820.67 CLOCEA CUST Monthly $ 3,277.01 $ 3,449.48 $ 3,631.03 $ 3,822.14 $ 4,023.30 $ 4,235.06 Biweekly $ 1,512.46 $ 1,592.07 $ 1,675.86 $ 1,764.06 $ 1,856.91 $ 1,954.64 Hourly $ 18.91 $ 19.90 $ 20.95 $ 22.05 $ 23.21 $ 24.43
22 Development Services Technician 301 Annual $ 51,844.88 $ 54,573.56 $ 57,445.85 $ 60,469.32 $ 63,651.91 $ 67,002.02 CLOCEA BLD-1 Monthly $ 4,320.41 $ 4,547.80 $ 4,787.15 $ 5,039.11 $ 5,304.33 $ 5,583.50 Biweekly $ 1,994.03 $ 2,098.98 $ 2,209.46 $ 2,325.74 $ 2,448.15 $ 2,577.00 Hourly $ 24.93 $ 26.24 $ 27.62 $ 29.07 $ 30.60 $ 32.21
185

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
23 Division Chief of EMS 713 Annual $ 115,427.22 $ 121,198.58 $ 127,258.51 $ 133,621.43 $ 140,302.50 $147,317.63 fire (Non-Safety) Monthly $ 9,618.93 $ 10,099.88 $ 10,604.88 $ 11,135.12 $ 11,691.88 $ 12,276.47 mid-mgmt Biweekly $ 4,439.51 $ 4,661.48 $ 4,894.56 $ 5,139.29 $ 5,396.25 $ 5,666.06 Hourly $ 55.49 $ 58.27 $ 61.18 $ 64.24 $ 67.45 $ 70.83
24 Emergency Medical Services 712 Annual $ 89,238.41 $ 93,700.33 $ 98,385.35 $ 103,304.62 $ 108,469.85 $ 113,893.34 fire (EMS) Supervisor (Non-Safety) Monthly $ 6,728.00 $ 7,808.36 $ 8,198.78 $ 8,608.72 $ 9,039.15 $ 9,491.11 mid-mgmt Biweekly $ 3,432.25 $ 3,603.86 $ 3,784.05 $ 3,973.25 $ 4,171.92 $ 4,380.51 Hourly $ 42.90 $ 45.05 $ 47.30 $ 49.67 $ 52.15 $ 54.76
25 Engineering Technician 302 Annual $ 59,621.41 $ 62,759.38 $ 66,062.51 $ 69,539.48 $ 73,199.45 $ 77,052.05 CLOCEA ENG-1 Monthly $ 4,968.45 $ 5,229.95 $ 5,505.21 $ 5,794.96 $ 6,099.95 $ 6,421.00 Biweekly $ 2,293.13 $ 2,413.82 $ 2,540.87 $ 2,674.60 $ 2,815.36 $ 2,963.54 Hourly $ 28.66 $ 30.17 $ 31.76 $ 33.43 $ 35.19 $ 37.04
26 Equipment Mechanic I 610 Annual $ 57,977.66 $ 61,029.11 $ 64,241.17 $ 67,622.29 $ 71,181.35 $ 74,927.74 CLOCEA EQU-1 Monthly $ 4,831.47 $ 5,085.76 $ 5,353.43 $ 5,635.19 $ 5,931.78 $ 6,243.98 Biweekly $ 2,229.91 $ 2,347.27 $ 2,470.81 $ 2,600.86 $ 2,737.74 $ 2,881.84 Hourly $ 27.87 $ 29.34 $ 30.89 $ 32.51 $ 34.22 $ 36.02
27 Equipment Mechanic II 611 Annual $ 63,775.51 $ 67,132.11 $ 70,665.38 $ 74,384.61 $ 78,299.59 $ 82,420.62 CLOCEA EQU-2 Monthly $ 5,314.63 $ 5,594.34 $ 5,888.78 $ 6,198.72 $ 6,524.97 $ 6,868.39 Biweekly $ 2,452.90 $ 2,582.00 $ 2,717.90 $ 2,860.95 $ 3,011.52 $ 3,170.02 Hourly $ 30.66 $ 32.28 $ 33.97 $ 35.76 $ 37.64 $ 39.63
28 Equipment Mechanic III 612 Annual $ 70,152.97 $ 73,845.24 $ 77,731.83 $ 81,822.98 $ 86,129.45 $ 90,662.58 CLOCEA EQU-3 Monthly $ 5,846.08 $ 6,153.77 $ 6,477.65 $ 6,818.58 $ 7,177.45 $ 7,555.21 Biweekly $ 2,698.19 $ 2,840.20 $ 2,989.69 $ 3,147.04 $ 3,312.67 $ 3,487.02 Hourly $ 33.73 $ 35.50 $ 37.37 $ 39.34 $ 41.41 $ 43.59
29 Executive Assistant 405 Annual $ 62,990.94 $ 66,140.48 $ 69,447.51 $ 72,919.88 $ 76,565.88 $ 80,394.17 misc ADM3 Monthly $ 5,249.24 $ 5,511.71 $ 5,787.29 $ 6,076.66 $ 6,380.49 $ 6,699.51 mid-mgmt Biweekly $ 2,422.73 $ 2,543.86 $ 2,671.06 $ 2,804.61 $ 2,944.84 $ 3,092.08 Hourly $ 30.28 $ 31.80 $ 33.39 $ 35.06 $ 36.81 $ 38.65
186

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
30 Field Services Manager 822 Annual $ 70,002.53 $ 73,502.66 $ 77,177.79 $ 81,036.68 $ 85,088.51 $ 89,342.94 misc Monthly $ 5,833.54 $ 6,125.22 $ 6,431.48 $ 6,753.06 $ 7,090.71 $ 7,445.25 mid-mgmt Biweekly $ 2,692.41 $ 2,827.03 $ 2,968.38 $ 3,116.80 $ 3,272.64 $ 3,436.27 Hourly $ 33.66 $ 35.34 $ 37.10 $ 38.96 $ 40.91 $ 42.95
31 Finance Manager 205 Annual $ 99,077.25 $ 104,031.11 $ 109,232.67 $ 114,694.30 $ 102,429.02 $ 126,450.47 misc ACC-5 Monthly $ 8,256.44 $ 8,669.26 $ 9,102.72 $ 9,557.86 $ 8,535.75 $ 10,537.54 mid-mgmt Biweekly $ 3,810.66 $ 4,001.20 $ 4,201.26 $ 4,411.32 $ 3,939.58 $ 4,863.48 Hourly $ 47.63 $ 50.01 $ 52.52 $ 55.14 $ 49.24 $ 60.79
32 Fire Battalion Chief * 709 Annual $ 115,427.22 $ 121,198.58 $ 127,258.51 $ 133,621.43 $ 140,302.50 $147,317.63 fire FIRE7 Monthly $ 9,618.93 $ 10,099.88 $ 10,604.88 $ 11,135.12 $ 11,691.88 $ 12,276.47 mid-mgmt Biweekly $ 4,439.51 $ 4,661.48 $ 4,894.56 $ 5,139.29 $ 5,396.25 $ 5,666.06 40 Hour Rate Hourly $ 55.49 $ 58.27 $ 61.18 $ 64.24 $ 67.45 $ 70.83 *112 biweekly hours Hourly $ 39.64 $ 41.62 $ 43.70 $ 45.89 $ 48.18 $ 50.59 33 Fire Captain * 710 Annual $ 94,011.54 $ 98,712.11 $ 103,647.72 $ 108,830.10 $ 114,271.61 $ 119,985.19 fire FIRE4 Monthly $ 7,834.29 $ 8,226.01 $ 8,637.31 $ 9,069.18 $ 9,522.63 $ 9,998.77 mid-mgmt Biweekly $ 3,615.83 $ 3,796.62 $ 3,986.45 $ 4,185.77 $ 4,395.06 $ 4,614.82 40 Hour Rate Hourly $ 45.20 $ 47.46 $ 49.83 $ 52.32 $ 54.94 $ 57.69 *112 biweekly hours Hourly $ 32.28 $ 33.90 $ 35.59 $ 37.37 $ 39.24 $ 41.20 34 Fire Engineer * 708 Annual $ 77,378.28 $ 81,247.19 $ 85,309.55 $ 89,575.03 $ 94,053.78 $ 98,756.47 fire FIRE2 Monthly $ 6,448.19 $ 6,770.60 $ 7,109.13 $ 7,464.59 $ 7,837.82 $ 8,229.71 Biweekly $ 2,976.09 $ 3,124.89 $ 3,281.14 $ 3,445.19 $ 3,617.45 $ 3,798.33 40 Hour Rate Hourly $ 37.20 $ 39.06 $ 41.01 $ 43.06 $ 45.22 $ 47.48 *112 biweekly hours Hourly $ 26.57 $ 27.90 $ 29.30 $ 30.76 $ 32.30 $ 33.91 35 Firefighter * 707 Annual $ 68,362.81 $ 71,780.95 $ 75,369.99 $ 79,138.49 $ 83,095.42 $ 87,250.19 fire FIRE1 Monthly $ 5,696.90 $ 5,981.75 $ 6,280.83 $ 6,594.87 $ 6,924.62 $ 7,270.85 Biweekly $ 2,629.34 $ 2,760.81 $ 2,898.85 $ 3,043.79 $ 3,195.98 $ 3,355.78 40 Hour Rate Hourly $ 32.87 $ 34.51 $ 36.24 $ 38.05 $ 39.95 $ 41.95 *112 biweekly hours Hourly $ 23.48 $ 24.65 $ 25.88 $ 27.18 $ 28.54 $ 29.96 36 Fire Marshal 706 Annual $ 94,011.54 $ 98,712.11 $ 103,647.72 $ 108,830.10 $ 114,271.61 $ 119,985.19 fire FIRE3 Monthly $ 7,834.29 $ 8,226.01 $ 8,637.31 $ 9,069.18 $ 9,522.63 $ 9,998.77 mid-mgmt Biweekly $ 3,615.83 $ 3,796.62 $ 3,986.45 $ 4,185.77 $ 4,395.06 $ 4,614.82 Hourly $ 45.20 $ 47.46 $ 49.83 $ 52.32 $ 54.94 $ 57.69
187
CODE
ABCD

EF GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
188

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
37 Fleet Maintenance Supervisor 613 Annual $ 85,633.33 $ 89,915.00 $ 94,410.75 $ 99,131.28 $ 104,087.85 $ 109,292.24 misc FLSUP Monthly $ 7,136.11 $ 7,492.92 $ 7,867.56 $ 8,260.94 $ 8,673.99 $ 9,107.69 mid-mgmt Biweekly $ 3,293.59 $ 3,458.27 $ 3,631.18 $ 3,812.74 $ 4,003.38 $ 4,203.55 Hourly $ 41.17 $ 43.23 $ 45.39 $ 47.66 $ 50.04 $ 52.54
38 Grants Manager 107 Annual $ 69,693.65 $ 73,178.33 $ 76,837.25 $ 80,679.11 $ 84,713.07 $ 88,948.72 misc GRANT Monthly $ 5,807.80 $ 6,098.19 $ 6,403.10 $ 6,723.26 $ 7,059.42 $ 7,412.39 mid-mgmt Biweekly $ 2,680.52 $ 2,814.55 $ 2,955.28 $ 3,103.04 $ 3,258.19 $ 3,421.10 Hourly $ 33.51 $ 35.18 $ 36.94 $ 38.79 $ 40.73 $ 42.76
39 Human Resources Manager 403 Annual $ 99,020.67 $ 103,971.70 $ 109,170.28 $ 114,628.80 $ 120,360.24 $ 126,378.25 misc HR-1 Monthly $ 8,251.72 $ 8,664.31 $ 9,097.52 $ 9,552.40 $ 10,030.02 $ 10,531.52 mid-mgmt Biweekly $ 3,808.49 $ 3,998.91 $ 4,198.86 $ 4,408.80 $ 4,629.24 $ 4,860.70 Hourly $ 47.61 $ 49.99 $ 52.49 $ 55.11 $ 57.87 $ 60.76
40 Human Resources Technician 402 Annual $ 52,147.29 $ 54,891.89 $ 57,780.93 $ 60,822.04 $ 64,023.20 $ 67,392.84 CLOCEA HR-2 Monthly $ 4,345.61 $ 4,574.32 $ 4,815.08 $ 5,068.50 $ 5,335.27 $ 5,616.07 Biweekly $ 2,005.67 $ 2,111.23 $ 2,222.34 $ 2,339.31 $ 2,462.43 $ 2,592.03 Hourly $ 25.07 $ 26.39 $ 27.78 $ 29.24 $ 30.78 $ 32.40
41 Info System Coor/GIS Supervisor 401 Annual $ 67,874.68 $ 71,268.41 $ 74,831.83 $ 78,573.42 $ 82,502.10 $ 86,627.20 misc IS-S Monthly $ 5,656.22 $ 5,939.03 $ 6,235.99 $ 6,547.79 $ 6,875.17 $ 7,218.93 mid-mgmt Biweekly $ 2,610.56 $ 2,741.09 $ 2,878.15 $ 3,022.05 $ 3,173.16 $ 3,331.82 Hourly $ 32.63 $ 34.26 $ 35.98 $ 37.78 $ 39.66 $ 41.65
42 Information System Technician 400 Annual $ 58,971.88 $ 62,075.66 $ 65,342.80 $ 68,781.89 $ 72,401.99 $ 76,212.63 CLOCEA IS-T Monthly $ 4,914.32 $ 5,172.97 $ 5,445.23 $ 5,731.82 $ 6,033.50 $ 6,351.05 Biweekly $ 2,268.15 $ 2,387.53 $ 2,513.18 $ 2,645.46 $ 2,784.69 $ 2,931.25 Hourly $ 28.35 $ 29.84 $ 31.41 $ 33.07 $ 34.81 $ 36.64
43 Lead Maintenance Worker 609 Annual $ 50,592.96 $ 53,255.75 $ 56,058.69 $ 59,009.14 $ 62,114.89 $ 65,384.09 CLOCEA MNT-3 Monthly $ 4,216.08 $ 4,437.98 $ 4,671.56 $ 4,917.43 $ 5,176.24 $ 5,448.67 Biweekly $ 1,945.88 $ 2,048.30 $ 2,156.10 $ 2,269.58 $ 2,389.03 $ 2,514.77 Hourly $ 24.32 $ 25.60 $ 26.95 $ 28.37 $ 29.86 $ 31.43
189

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
44 Maintenance Worker I 607 Annual $ 41,393.80 $ 43,572.42 $ 45,865.71 $ 48,279.69 $ 50,820.73 $ 53,495.50 CLOCEA MNT-1 Monthly $ 3,449.48 $ 3,631.04 $ 3,822.14 $ 4,023.31 $ 4,235.06 $ 4,457.96 Biweekly $ 1,592.07 $ 1,675.86 $ 1,764.07 $ 1,856.91 $ 1,954.64 $ 2,057.52 Hourly $ 19.90 $ 20.95 $ 22.05 $ 23.21 $ 24.43 $ 25.72
45 Maintenance Worker II 608 Annual $ 45,993.38 $ 48,414.09 $ 50,962.20 $ 53,644.42 $ 56,467.81 $ 59,439.80 CLOCEA MNT-2 Monthly $ 3,832.78 $ 4,034.51 $ 4,246.85 $ 4,470.37 $ 4,705.65 $ 4,953.32 Biweekly $ 1,768.98 $ 1,862.08 $ 1,960.08 $ 2,063.25 $ 2,171.84 $ 2,286.15 Hourly $ 22.11 $ 23.28 $ 24.50 $ 25.79 $ 27.15 $ 28.58
46 Management Analyst 106 Annual $ 72,190.96 $ 75,800.51 $ 79,590.53 $ 83,570.06 $ 87,748.56 $ 92,135.99 misc NYLM Monthly $ 6,015.91 $ 6,316.71 $ 6,632.54 $ 6,964.17 $ 7,312.38 $ 7,678.00 mid-mgmt Biweekly $ 2,776.58 $ 2,915.40 $ 3,061.17 $ 3,214.23 $ 3,374.94 $ 3,543.69 Hourly $ 34.71 $ 36.44 $ 38.26 $ 40.18 $ 42.19 $ 44.30
47 Non-Safety EMT * 701 Annual $ 45,190.93 $ 47,450.48 $ 49,823.00 $ 52,314.15 $ 54,929.86 $ 57,676.35 fire EMT12 Monthly $ 3,765.91 $ 3,954.21 $ 4,151.92 $ 4,359.51 $ 4,577.49 $ 4,806.36 Biweekly $ 1,738.11 $ 1,825.02 $ 1,916.27 $ 2,012.08 $ 2,112.69 $ 2,218.32 Hourly $ 21.73 $ 22.81 $ 23.95 $ 25.15 $ 26.41 $ 27.73
48 Non-Safety Paramedic 702 Annual $ 53,540.14 $ 56,217.14 $ 59,028.00 $ 61,979.40 $ 65,078.37 $ 68,332.29 fire PAR24 Monthly $ 4,461.68 $ 4,684.76 $ 4,919.00 $ 5,164.95 $ 5,423.20 $ 5,694.36 Biweekly $ 2,059.24 $ 2,162.20 $ 2,270.31 $ 2,383.82 $ 2,503.01 $ 2,628.17 *112 biweekly hours Hourly $ 25.74 $ 27.03 $ 28.38 $ 29.80 $ 31.29 $ 32.85 49 Office Assistant I 100 Annual $ 39,446.82 $ 41,522.97 $ 43,708.39 $ 46,008.83 $ 48,430.35 $ 50,979.31 CLOCEA CLK-1 Monthly $ 3,287.24 $ 3,460.25 $ 3,642.37 $ 3,834.07 $ 4,035.86 $ 4,248.28 Biweekly $ 1,517.19 $ 1,597.04 $ 1,681.09 $ 1,769.57 $ 1,862.71 $ 1,960.74 Hourly $ 18.96 $ 19.96 $ 21.01 $ 22.12 $ 23.28 $ 24.51
50 Office Assistant II 101 Annual $ 43,829.35 $ 46,136.16 $ 48,564.38 $ 51,120.40 $ 53,810.94 $ 56,643.10 CLOCEA CLK-2 Monthly $ 3,652.45 $ 3,844.68 $ 4,047.03 $ 4,260.03 $ 4,484.25 $ 4,720.26 Biweekly $ 1,685.74 $ 1,774.47 $ 1,867.86 $ 1,966.17 $ 2,069.65 $ 2,178.58 Hourly $ 21.07 $ 22.18 $ 23.35 $ 24.58 $ 25.87 $ 27.23
190

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
51 Payroll Technician 207 Annual $ 51,376.92 $ 54,080.97 $ 56,927.34 $ 59,923.52 $ 63,077.39 $ 66,397.25 CLOCEA POL-6 Monthly $ 4,281.41 $ 4,506.75 $ 4,743.95 $ 4,993.63 $ 5,256.45 $ 5,533.10 Biweekly $ 1,976.04 $ 2,080.04 $ 2,189.51 $ 2,304.75 $ 2,426.05 $ 2,553.74 Hourly $ 24.70 $ 26.00 $ 27.37 $ 28.81 $ 30.33 $ 31.92
52 Police Administrative Supervisor 821 Annual $ 71,374.00 $ 75,130.53 $ 79,084.77 $ 83,247.12 $ 87,628.55 $ 92,240.58 police Monthly $ 5,947.83 $ 6,260.88 $ 6,590.40 $ 6,937.26 $ 7,302.38 $ 7,686.71 mid-mgmt Biweekly $ 2,745.15 $ 2,889.64 $ 3,041.72 $ 3,201.81 $ 3,370.33 $ 3,547.71 Hourly $ 34.31 $ 36.12 $ 38.02 $ 40.02 $ 42.13 $ 44.35
53 Police Clerk I 803 Annual $ 42,331.11 $ 44,559.07 $ 46,904.28 $ 49,372.93 $ 51,971.50 $ 54,706.84 CLOCEA POL-C Monthly $ 3,527.59 $ 3,713.26 $ 3,908.69 $ 4,114.41 $ 4,330.96 $ 4,558.90 Biweekly $ 1,628.12 $ 1,713.81 $ 1,804.01 $ 1,898.96 $ 1,998.90 $ 2,104.11 Hourly $ 20.35 $ 21.42 $ 22.55 $ 23.74 $ 24.99 $ 26.30
54 Police Clerk II 804 Annual $ 46,564.06 $ 49,014.80 $ 51,594.53 $ 54,310.03 $ 57,168.45 $ 60,177.32 CLOCEA PD-C Monthly $ 3,880.34 $ 4,084.57 $ 4,299.54 $ 4,525.84 $ 4,764.04 $ 5,014.78 Biweekly $ 1,790.93 $ 1,885.18 $ 1,984.40 $ 2,088.85 $ 2,198.79 $ 2,314.51 Hourly $ 22.39 $ 23.56 $ 24.81 $ 26.11 $ 27.48 $ 28.93
55 Police Commander 813 Annual $ 110,062.66 $ 115,855.43 $ 121,953.09 $ 128,371.67 $ 135,128.08 $ 142,240.08 police POL-5 Monthly $ 9,171.89 $ 9,654.62 $ 10,162.76 $ 10,697.64 $ 11,260.67 $ 11,853.34 mid-mgmt Biweekly $ 4,233.18 $ 4,455.98 $ 4,690.50 $ 4,937.37 $ 5,197.23 $ 5,470.77 Hourly $ 52.91 $ 55.70 $ 58.63 $ 61.72 $ 64.97 $ 68.38
56 Police Officer 811 Annual $ 70,858.37 $ 74,587.75 $ 78,513.42 $ 82,645.71 $ 86,995.48 $ 91,574.19 police POL-1 Monthly $ 5,904.86 $ 6,215.65 $ 6,542.79 $ 6,887.14 $ 7,249.62 $ 7,631.18 Biweekly $ 2,725.32 $ 2,868.76 $ 3,019.75 $ 3,178.68 $ 3,345.98 $ 3,522.08 Hourly $ 34.07 $ 35.86 $ 37.75 $ 39.73 $ 41.82 $ 44.03
57 Police Sergeant 812 Annual $ 90,480.17 $ 95,242.28 $ 100,255.04 $ 105,531.62 $ 111,085.91 $ 116,932.54 police POL-3 Monthly $ 7,540.01 $ 7,936.86 $ 8,354.59 $ 8,794.30 $ 9,257.16 $ 9,744.38 mid-mgmt Biweekly $ 3,480.01 $ 3,663.16 $ 3,855.96 $ 4,058.91 $ 4,272.54 $ 4,497.41 Hourly $ 43.50 $ 45.79 $ 48.20 $ 50.74 $ 53.41 $ 56.22
191

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
58 Principal Planner 305 Annual $ 88,617.63 $ 93,281.71 $ 98,191.28 $ 103,359.24 $ 108,799.20 $ 114,239.16 misc PLAN4 Monthly $ 7,384.80 $ 7,773.48 $ 8,182.61 $ 8,613.27 $ 9,066.60 $ 9,519.93 mid-mgmt Biweekly $ 3,408.37 $ 3,587.76 $ 3,776.59 $ 3,975.36 $ 4,184.58 $ 4,393.81 Hourly $ 42.60 $ 44.85 $ 47.21 $ 49.69 $ 52.31 $ 54.92
59 Property/Evidence Technician 806 Annual $ 48,209.57 $ 50,746.92 $ 53,417.81 $ 56,229.27 $ 59,188.70 $ 62,303.90 police POL-E Monthly $ 4,017.46 $ 4,228.91 $ 4,451.48 $ 4,685.77 $ 4,932.39 $ 5,191.99 Biweekly $ 1,854.21 $ 1,951.80 $ 2,054.53 $ 2,162.66 $ 2,276.49 $ 2,396.30 Hourly $ 23.18 $ 24.40 $ 25.68 $ 27.03 $ 28.46 $ 29.95
60 Public Works Inspector 616 Annual $ 64,113.52 $ 67,487.92 $ 71,039.91 $ 74,778.85 $ 78,714.58 $ 82,857.46 CLOCEA Monthly $ 5,342.79 $ 5,623.99 $ 5,919.99 $ 6,231.57 $ 6,559.55 $ 6,904.79 Biweekly $ 2,465.90 $ 2,595.69 $ 2,732.30 $ 2,876.11 $ 3,027.48 $ 3,186.83 Hourly $ 30.82 $ 32.45 $ 34.15 $ 35.95 $ 37.84 $ 39.84
61 Public Works Supervisor 614 Annual $ 80,092.60 $ 84,097.23 $ 88,302.09 $ 92,717.20 $ 97,353.06 $ 102,220.71 misc MNT-4 Monthly $ 6,674.38 $ 7,008.10 $ 7,358.51 $ 7,726.43 $ 8,112.75 $ 8,518.39 mid-mgmt Biweekly $ 3,080.48 $ 3,234.51 $ 3,396.23 $ 3,566.05 $ 3,744.35 $ 3,931.57 Hourly $ 38.51 $ 40.43 $ 42.45 $ 44.58 $ 46.80 $ 49.14
62 Recreation Supervisor 502 Annual $ 59,803.58 $ 62,793.76 $ 65,933.45 $ 69,230.12 $ 72,691.63 $ 76,326.21 misc REC-1 Monthly $ 4,983.63 $ 5,232.81 $ 5,494.45 $ 5,769.18 $ 6,057.64 $ 6,360.52 mid-mgmt Biweekly $ 2,300.14 $ 2,415.14 $ 2,535.90 $ 2,662.70 $ 2,795.83 $ 2,935.62 Hourly $ 28.75 $ 30.19 $ 31.70 $ 33.28 $ 34.95 $ 36.70
63 Safety Dispatcher I 807 Annual $ 53,057.50 $ 55,850.00 $ 58,789.48 $ 61,883.66 $ 65,140.69 $ 68,569.15 police PD-DI Monthly $ 4,421.46 $ 4,654.17 $ 4,899.12 $ 5,156.97 $ 5,428.39 $ 5,714.10 Biweekly $ 2,040.67 $ 2,148.08 $ 2,261.13 $ 2,380.14 $ 2,505.41 $ 2,637.28 Hourly $ 25.51 $ 26.85 $ 28.26 $ 29.75 $ 31.32 $ 32.97
64 Safety Dispatcher II 808 Annual $ 58,037.44 $ 61,092.04 $ 64,307.41 $ 67,692.01 $ 71,254.75 $ 75,005.00 police PD-D2 Monthly $ 4,836.45 $ 5,091.00 $ 5,358.95 $ 5,641.00 $ 5,937.90 $ 6,250.42 Biweekly $ 2,232.21 $ 2,349.69 $ 2,473.36 $ 2,603.54 $ 2,740.57 $ 2,884.81 Hourly $ 27.90 $ 29.37 $ 30.92 $ 32.54 $ 34.26 $ 36.06
192

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
65 Senior Accountant 204 Annual $ 74,638.55 $ 78,370.47 $ 82,289.00 $ 86,403.45 $ 90,723.62 $ 95,259.80 misc ACC-6 Monthly $ 6,219.88 $ 6,530.87 $ 6,857.42 $ 7,200.29 $ 7,560.30 $ 7,938.32 mid-mgmt Biweekly $ 2,870.71 $ 3,014.25 $ 3,164.96 $ 3,323.21 $ 3,489.37 $ 3,663.84 Hourly $ 35.88 $ 37.68 $ 39.56 $ 41.54 $ 43.62 $ 45.80
66 Senior Administrative Assistant 108 Annual $ 62,990.94 $ 66,140.48 $ 69,447.51 $ 72,919.88 $ 76,565.88 $ 80,394.17 misc Monthly $ 5,249.24 $ 5,511.71 $ 5,787.29 $ 6,076.66 $ 6,380.49 $ 6,699.51 mid-mgmt Biweekly $ 2,422.73 $ 2,543.86 $ 2,671.06 $ 2,804.61 $ 2,944.84 $ 3,092.08 Hourly $ 30.28 $ 31.80 $ 33.39 $ 35.06 $ 36.81 $ 38.65
67 Shelter Manager 823 Annual $ 65,967.19 $ 69,439.14 $ 73,093.84 $ 76,940.88 $ 80,990.40 $ 85,039.92 misc Monthly $ 5,497.27 $ 5,786.60 $ 6,091.15 $ 6,411.74 $ 6,749.20 $ 7,086.66 mid-mgmt Biweekly $ 2,537.20 $ 2,670.74 $ 2,811.30 $ 2,959.26 $ 3,115.02 $ 3,270.77 Hourly $ 31.71 $ 33.38 $ 35.14 $ 36.99 $ 38.94 $ 40.88
68 Transit Fleet Service Coordinator 605 Annual $ 70,088.75 $ 73,777.63 $ 77,660.67 $ 81,748.07 $ 86,050.60 $ 90,579.58 CLOCEA TRAN5 Monthly $ 5,840.73 $ 6,148.14 $ 6,471.72 $ 6,812.34 $ 7,170.88 $ 7,548.30 Biweekly $ 2,695.72 $ 2,837.60 $ 2,986.95 $ 3,144.16 $ 3,309.64 $ 3,483.83 Hourly $ 33.70 $ 35.47 $ 37.34 $ 39.30 $ 41.37 $ 43.55
69 Transit Maintenance Manager 600 Annual $ 81,805.81 $ 85,896.10 $ 90,190.91 $ 94,700.45 $ 99,435.48 $ 104,407.25 misc TMMNG Monthly $ 6,817.15 $ 7,158.01 $ 7,515.91 $ 7,891.70 $ 8,286.29 $ 8,700.60 mid-mgmt Biweekly $ 3,146.38 $ 3,303.70 $ 3,468.88 $ 3,642.33 $ 3,824.44 $ 4,015.66 Hourly $ 39.33 $ 41.30 $ 43.36 $ 45.53 $ 47.81 $ 50.20
70 Transit Mechanic I 601 Annual $ 57,398.04 $ 60,418.99 $ 63,598.93 $ 66,946.24 $ 70,469.73 $ 74,178.66 CLOCEA TMEC1 Monthly $ 4,783.17 $ 5,034.92 $ 5,299.91 $ 5,578.85 $ 5,872.48 $ 6,181.56 Biweekly $ 2,207.62 $ 2,323.81 $ 2,446.11 $ 2,574.86 $ 2,710.37 $ 2,853.03 Hourly $ 27.60 $ 29.05 $ 30.58 $ 32.19 $ 33.88 $ 35.66
71 Transit Mechanic II 602 Annual $ 63,775.51 $ 67,132.11 $ 70,665.38 $ 74,384.61 $ 78,299.59 $ 82,420.62 CLOCEA TMEC2 Monthly $ 5,314.63 $ 5,594.34 $ 5,888.78 $ 6,198.72 $ 6,524.97 $ 6,868.39 Biweekly $ 2,452.90 $ 2,582.00 $ 2,717.90 $ 2,860.95 $ 3,011.52 $ 3,170.02 Hourly $ 30.66 $ 32.28 $ 33.97 $ 35.76 $ 37.64 $ 39.63
193

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
72 Transit Mechanic III 603 Annual $ 70,152.97 $ 73,845.24 $ 77,731.83 $ 81,822.98 $ 86,129.45 $ 90,662.58 CLOCEA TMEC3 Monthly $ 5,846.08 $ 6,153.77 $ 6,477.65 $ 6,818.58 $ 7,177.45 $ 7,555.21 Biweekly $ 2,698.19 $ 2,840.20 $ 2,989.69 $ 3,147.04 $ 3,312.67 $ 3,487.02 Hourly $ 33.73 $ 35.50 $ 37.37 $ 39.34 $ 41.41 $ 43.59
73 Transit Shuttle Driver 604 Annual $ 54,317.02 $ 57,175.81 $ 60,185.06 $ 63,352.69 $ 66,687.05 $ 70,196.89 CLOCEA TRAN2 Monthly $ 4,526.42 $ 4,764.65 $ 5,015.42 $ 5,279.39 $ 5,557.25 $ 5,849.74 Biweekly $ 2,089.12 $ 2,199.07 $ 2,314.81 $ 2,436.64 $ 2,564.89 $ 2,699.88 Hourly $ 26.11 $ 27.49 $ 28.94 $ 30.46 $ 32.06 $ 33.75
74 Administrative Services Director 408 Annual $ 130,280.84 $ 137,137.73 $ 144,355.51 $ 151,953.16 $ 159,950.70 $ 168,369.16 depthead Monthly $ 10,856.74 $ 11,428.14 $ 12,029.63 $ 12,662.76 $ 13,329.22 $ 14,030.76 Biweekly $ 5,010.80 $ 5,274.53 $ 5,552.13 $ 5,844.35 $ 6,151.95 $ 6,475.74 Hourly $ 62.64 $ 65.93 $ 69.40 $ 73.05 $ 76.90 $ 80.95
75 Animal Services Director 819 Annual $ 102,977.23 $ 108,397.08 $ 114,102.19 $ 120,107.57 $ 126,429.02 $ 133,083.18 depthead Monthly $ 8,581.44 $ 9,033.09 $ 9,508.52 $ 10,008.96 $ 10,535.75 $ 11,090.26 Biweekly $ 3,960.66 $ 4,169.12 $ 4,388.55 $ 4,619.52 $ 4,862.65 $ 5,118.58 Hourly $ 49.51 $ 52.11 $ 54.86 $ 57.74 $ 60.78 $ 63.98
76 City Manager 406 Annual $ 184,156.77 $ 193,849.23 $ 204,051.82 $ 214,791.39 $ 226,096.20 $ 237,996.00 exec mgmt DEPT Monthly $ 15,346.40 $ 16,154.10 $ 17,004.32 $ 17,899.28 $ 18,841.35 $ 19,833.00 Biweekly $ 7,082.95 $ 7,455.74 $ 7,848.15 $ 8,261.21 $ 8,696.01 $ 9,153.69 Hourly $ 88.54 $ 93.20 $ 98.10 $ 103.27 $ 108.70 $ 114.42 77 Community Development Director 307 Annual $ 133,836.43 $ 140,528.25 $ 147,554.67 $ 154,932.40 $ 162,679.02 $ 170,812.97 depthead DEPT3 Monthly $ 11,153.04 $ 11,710.69 $ 12,296.22 $ 12,911.03 $ 13,556.58 $ 14,234.41 Biweekly $ 5,147.56 $ 5,404.93 $ 5,675.18 $ 5,958.94 $ 6,256.89 $ 6,569.73 Hourly $ 64.34 $ 67.56 $ 70.94 $ 74.49 $ 78.21 $ 82.12
78 Communications Director/Public 410 Annual $ 92,853.71 $ 97,740.75 $ 102,885.00 $ 108,300.00 $ 114,000.00 $ 120,000.00 depthead Information Officer Monthly $ 7,737.81 $ 8,145.06 $ 8,573.75 $ 9,025.00 $ 9,500.00 $ 10,000.00 Biweekly $ 3,571.30 $ 3,759.26 $ 3,957.12 $ 4,165.38 $ 4,384.62 $ 4,615.38 Hourly $ 44.64 $ 46.99 $ 49.46 $ 52.07 $ 54.81 $ 57.69

DEPARTMENT HEADS AND EXECUTIVE MANAGEMENT - FLSA EXEMPT 194

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
79 Community Services Director 510 Annual $ 112,594.39 $ 118,224.11 $ 124,135.31 $ 130,342.08 $ 136,859.18 $ 143,702.14 depthead DEPT4 Monthly $ 9,382.87 $ 9,852.01 $ 10,344.61 $ 10,861.84 $ 11,404.93 $ 11,975.18 Biweekly $ 4,330.55 $ 4,547.08 $ 4,774.44 $ 5,013.16 $ 5,263.81 $ 5,527.01 Hourly $ 54.13 $ 56.84 $ 59.68 $ 62.66 $ 65.80 $ 69.09
80 Deputy City Manager 407 Annual $ 169,139.32 $ 177,596.29 $ 186,476.10 $ 195,799.91 $ 205,589.90 $ 215,869.40 exec mgmt DEPT1 Monthly $ 14,094.94 $ 14,799.69 $ 15,539.68 $ 16,316.66 $ 17,132.49 $ 17,989.12 Biweekly $ 6,505.36 $ 6,830.63 $ 7,172.16 $ 7,530.77 $ 7,907.30 $ 8,302.67 Hourly $ 81.32 $ 85.38 $ 89.65 $ 94.13 $ 98.84 $ 103.78 81 Finance Director / Treasurer 206 Annual $ 156,659.74 $ 164,904.99 $ 173,584.20 $ 182,720.21 $ 192,337.07 $ 202,460.07 depthead DEPT5 Monthly $ 13,054.98 $ 13,742.08 $ 14,465.35 $ 15,226.68 $ 16,028.09 $ 16,871.67 Biweekly $ 6,025.37 $ 6,342.50 $ 6,676.32 $ 7,027.70 $ 7,397.58 $ 7,786.93 Hourly $ 75.32 $ 79.28 $ 83.45 $ 87.85 $ 92.47 $ 97.34
82 Fire Chief 711 Annual $ 155,704.55 $ 163,899.53 $ 172,525.82 $ 181,606.12 $ 191,164.34 $ 201,225.62 depthead DEPT6 Monthly $ 12,975.38 $ 13,658.29 $ 14,377.15 $ 15,133.84 $ 15,930.36 $ 16,768.80 Biweekly $ 5,988.64 $ 6,303.83 $ 6,635.61 $ 6,984.85 $ 7,352.47 $ 7,739.45 Hourly $ 74.86 $ 78.80 $ 82.95 $ 87.31 $ 91.91 $ 96.74
83 Police Chief 814 Annual $ 156,136.22 $ 164,353.91 $ 173,004.12 $ 182,109.60 $ 191,694.31 $ 201,783.49 depthead DEPT7 Monthly $ 13,011.35 $ 13,696.16 $ 14,417.01 $ 15,175.80 $ 15,974.53 $ 16,815.29 Biweekly $ 6,005.24 $ 6,321.30 $ 6,654.00 $ 7,004.22 $ 7,372.86 $ 7,760.90 Hourly $ 75.07 $ 79.02 $ 83.18 $ 87.55 $ 92.16 $ 97.01
84 Public Works Director 615 Annual $ 133,914.66 $ 140,962.80 $ 148,381.89 $ 156,191.47 $ 164,412.07 $ 173,065.34 depthead DEPT8 Monthly $ 11,159.55 $ 11,746.90 $ 12,365.16 $ 13,015.96 $ 13,701.01 $ 14,422.11 Biweekly $ 5,150.56 $ 5,421.65 $ 5,707.00 $ 6,007.36 $ 6,323.54 $ 6,656.36 Hourly $ 64.38 $ 67.77 $ 71.34 $ 75.09 $ 79.04 $ 83.20
85 Art Instructor 503
86 Community Services Officer 802
87 EMT - Per Diem 700
California Mandated Minimum Wage
$21.98
California Mandated Minimum Wage
195

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
88 Fire Department Secretary 704
89 Lifeguard 512
90 Office Assistant 102
91 Paramedic - Per Diem 703
92 Police Cadet 810
93 Recreation / Arts Coordinator 500
94 Safety Dispatcher 820
95 Senior Center Activity Coordinator 505
96 Senior Nutrition Coordinator 506
97 Special Projects Manager 507
98 Sports Field Maintenance Worker 508
99 Visual Arts Instructor 509
09/02/25 - City Council Approved changes by Resolution 2025-83R; Updated salary range for Finance Director/Treasurer California Mandated Minimum Wage
Range from $20 to $175 DOQ
California Mandated Minimum Wage
California Mandated Minimum Wage
09/16/2025 - City Council Approved changes by Resolution 2025-94R; Updated salary range for CS Director, Accounting Tech, all general middle mangement employees 10/21/2025 - City Council Approved changes by Resolution 2025-103R; Update Fire Department Salaries and Senior Accountant and Accountant 11/04/2025 - City Council Approved changes by Resolution 2025-115R; Updated salary range for Deputy City Manager 11/04/2025 - City Council Approved changes by Resolution 2025-115R; Updated salary range for Deputy City Manager 01/20/2026 - City Council Approved changes by Resolution 2026-05R; Adding the Division Chief of EMS (Non-Safety) changes to Executive Assistant and updating min wage California Mandated Minimum Wage
$ 38.53
$ 27.00
$ 21.00
California Mandated Minimum Wage
California Mandated Minimum Wage
California Mandated Minimum Wage
California Mandated Minimum Wage
06/17/25 - City Council Approved changes by Resolution 2025-42R; Master Salary Schedule update effective 7/1/2025 06/17/25 - City Council Approved changes by Resolution 2025-43R; Updated salary range for City Manager 12/02/24 - City Council Approved changes by Resolution 2024-140R; New job classification and salary for City Clerk, Field Services Manager and Shelter Manager 196

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
11/04/24 - City Council Approved changes by Resolution 2022-125R; Master Salary Schedule update, retro to 7/1/2024 12/02/24 - City Council Approved changes by Resolution 2024-139R; Hourly rate increase for Part-Time, Seasonal and Temporary Unrepresented Employees from $16.00 to $16.50 effective 1/1/25
11/18/24 - City Council Approved changes by Resolution 2024-129R; Master Salary Schedule update retro to 7/1/2024 12/02/24 - City Council Action; City Manager salary increase of 5% effective 12/14/24 per Employment Contract 197

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
02/20/24 - City Council Approved changes by Resolution 2024-22R; New job classifications and salary for Animal Services Director, Animal Services Technician and Emergency Medical Services (EMS) Supervisor
12/04/23 - City Council Approved changes by Resolution 2023-107R; Hourly rate increase for Part-Time, Seasonal and Temporary Unrepresented Employees from $15.50 to $16 effective 1/1/24 11/04/24 - City Council Approved changes by Resolution 2024-118R; Selma Police Officer Association salary increases: Police Officer -1.89 %, Safety Dispatcher I - 1.97% and Safety Dispatcher II - 2.63%
12/04/23 - City Council Approved changes by Resolution 2023-108R; New job classification and salary for Animal Services Manager and Animal Services Officer; Salary increase of 11% for for Clerical Assistant I; Salary increase of 10.16% for Clerical Assistant II; Salary increase of 40.66% for Public Works Supervisor 02/05/24 - City Council Approved changes by Resolution 2024-16R; New job classification and salary for Public Works Inspector 05/06/24 - City Council Approved changes by Resolution 2024-49R; 10% salary increase for Dispatcher I and 8% increase for Dispatcher II; increase retro-active to the pay period that includes July 1, 2023
08/19/24 - City Council Approved changes by Resolution 2024-92R; 28.52% salary increase for Fire Chief; increase retro-active to pay period that includes July 1, 2024 10/07/24 - City Council Approved changes by Resolution 2024-105R; New job classification and salary for Senior Administrative Assistant and retitle job classifications for Fire Battalion Chief (formerly Fire Division Chief) and Finance Manager (formerly Finance Department Manager) 11/04/24 - City Council Approved changes by Resolution 2024-119R; Police Middle Management salary increases: Police Commander - 2.38% and Police Sergeant - 2.99% 11/04/24 - City Council Approved changes by Resolution 2024-121R; Fire Middle Management salary increases: Fire Battalion Chief - 3.78%, Fire Marshal - 2.57%, EMS Supervisor - 2.64% and Fire Captain - 2.57%
11/04/24 - City Council Approved changes by Resolution 2024-120R; International Association of Firefighters Local 3716 (Fire) salary increases: Fire Engineer -2.57% and Firefighters - 1.08% 11/04/24 - City Council Approved changes by Resolution 2024-123R; New job classification and salary for Payroll Technician and Police Administrative Supervisor; retitling job classifications for Development Services Technician (formerly Building Planning Technician), Office Assistant I/II (formerly Clerical Assistant I/II, Community Services Coordinator (formerly Recreation Coordinator), Finance Director (formerly Director of Finance) and Lead Maintenance Worker (formerly Maintenance Worker III); Deputy City Manage salary increase of 10.32%; Finance Director salary increase of 22.84%; Police Chief salary increase of 12.39%; Public Works Director salary increase of 0.26% 11/04/24 - City Council Approved changes by Resolution 2024-122R; California League of City Employees' Associations (CLOCEA) salary increases: Administrative Assistant I /II - 4.87%, Animal Services Officer - 1.18%, Assistant and Associate Planner - 5.65%, Building Inspector - 6.95%, Code Enforcement Officer I - 19.41%, Code Enforcement Officer II - 6.15%, Community Services Officer - 11.03%, Custodian - 2.75%, Development Services Technician - 3.37%, Engineering Technician - 3.85%, Equipment Mechanic I - 25.24%, Equipment Mechanic II/III - 23.98%, Information Systems Technician - 1.68%, Lead Maintenance Worker - 1.96%, Maintenance Worker I/II - 1.96%, Office Assistant I - 6.65%, Office Assistant II - 7.5%, Police Clerk I - 11.63%, Police Clerk II - 10.5%, Transit Fleet Services Coordinator - 3.68%, Transit Mechanic I/II/III - 23.98%, Transit Shuttle Driver - 30.85% and Human Resources Technician - 1.50% 198

CODE A B C D E F GROUP

MASTER SALARY SCHEDULE

CITY OF SELMA

JOB CLASSIFICATIONS STEPS
REVISED April 07, 2026
Resolutions prior to 2022 may be obtained from the City of Selma City Clerk. 01/18/22 -City Council Approved changes by Resolution 2022-5R; Reclassified vacant Assistant City Manager to Deputy City Manager; Reclassified Finance Director to Director of Finance/Treasurer; Master Salary Scheudule Update
02/07/22 - City Council Approved changes by Resolution 2022-11R; Reclassification of one vacant Safety Dispatcher II to Supervising Safety Dispatcher and New Job Classifications of Supervising Safety Dispatcher and Non-Safety EMT (24 and 12) 08/15/22 - City Council Approved changes by Resolution 2022-81R; Title change of Administrative Analyst (Economic Development Analyst) to Management Analyst (Economic Development Manager)
03/21/22 - City Council Approved changes by Resolution 2022-20R; New job classifications and salary ranges for Accounting Technician, Code Enforcement Officer II, Engineering Technician, Executive Assistant to the City Manager, Human Resources Technician and Senior Accountant; Salary increases for Associate Planner, Police Chief and Public Works Director; Reclassification of Code Enforcement Officer to Code Enforcement Officer I; Reclassification of Code Enforcement Officer I with no salary change; Fire MOU 4% salary increase; Fire MidManagement 4% salary increase 07/18/22 - City Council Approved changes by Resolution 2022-59R; Salary increase for Police Chief based on 20% police department increase to combat compaction; 2% salary increase for Non-Safety Paramedics
04/04/22 - City Council Approved changes by Resolution 2022-25R; New job classication of Special Projects Manager 10/17/23 - City Council Approved changes by Resolution 2023-93R; New job classification and salary for Administratative Services Director; Police Chief salary increase of 5%; Public Works Director salary increase of 25%
03/21/22 - City Council Approved changes by Resolution 2022-19R; New job classifications and salary ranges for Accounting Technician, Code Enforcement Officer II, Engineering Technician, Executive Assistant to the City Manager, Human Resources Technician and Senior Accountant; Salary increases for Associate Planner, Police Chief and Public Works Director; Reclassification of Code Enforcement Officer to Code Enforcement Officer I; Reclassification of Code Enforcement Officer I with no salary change 06/19/23 - City Council Approved changes by Resolution 2023-48R; New job classification of Crime Analyst 12/05/22 - City Council Approved changes by Resolution 2022-115R; Master Salary Schedule update retro to 7/1/2022 12/04/23 - City Council Action; City Manager salary increase of 5% effective 12/08/23 per Employment Contract 199
2-5
Approval -
Consideration of
Resolution 2026-32R
Approving a Request
for a Fee Waiver for
Fresno PFLAG
200
201
ITEM NO: 2-5

CITY COUNCIL STAFF REPORT
Meeting Date: April 7, 2026
SUBJECT: Approval - Consideration of Resolution 2026-32R Approving a Request for a Fee Waiver for Fresno PFLAG
SUBMITTED: Jason Rogers, City Manager
APPROVED: Jason Rogers, City Manager
RECOMMENDATION:

Consider approving Resolution 2026-32R and request from Fresno PFLAG to waive fees for their event.

DISCUSSION:

Fresno PFLAG submitted an application requesting temporary placement, pursuant to the City Municipal Code Section 11-3-8 (K)(3.)(c)(3), of a Pride (LGBTQ+) flag on the Selma Arts Center building for 10 consecutive days during the month of June.

The City Manager has referred this application to the City Council for approval to waive the $235 Temporary Sign/Banner Permit Fee and $265 Light Pole Banner Hanging Fee (total fee waiver of $500).

FISCAL IMPACT:

If approved, $500 would be the cost to the General Fund that would have otherwise been collected for the processing of the associated permits.

Attachments:
☒ Resolution 2026-32R
☐ Ordinance
☐ Map
☐ Agreement
☒ Other
List: Applicant Letter
202
203
1 RESOLUTION NO. 2026-32R

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

CALIFORNIA APPROVING A REQUEST TO WAIVE FEES FOR FRESNO PFLAG WHEREAS, the Fresno PFLAG., a 501(c)(3) non-profit organization, requested that the City Council waive fees associated with placement of commemorative non-commercial flags on the Selma Arts Center Building for a period no longer than 10 consecutive days in the month of June; and
WHEREAS, the total fees associated with the placement of commemorative noncommercials at the Selma Arts Center Building are Five Hundred Dollars ($500), which includes the fees the $235 Temporary Sign/Banner Permit Fee and $265 Light Pole Banner Hanging Fee; and
WHEREAS, the total amount the Fresno PFLAG is requesting the City Council to waive is Five Hundred Dollars ($500); and
WHEREAS, while the City is proposing to waive certain fees associated with the request, Fresno PFLAG is still required to comply with all other provisions of the City’s Municipal Code; and

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

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

Section 2. The fee waiver serves a public purpose by gathering the community.

Section 3. The City Council hereby approves the fee waiver for fees associated with the Event in the amount of Five Hundred Dollars ($500).

Section 4. Severability. The provisions of this Resolution are severable and if any provision, clause, sentence, word or part thereof is held illegal, invalid, unconstitutional, or inapplicable to any person or circumstances, such illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, clauses, sentences, sections, words or parts thereof of the Resolution or their applicability to other persons or circumstances.

Section 5. Effective Date. That the City Clerk shall certify the adoption of this Resolution and that the same shall be in full force and effect.
204
2 PASSED, APPROVED, AND ADOPTED at a Regular Meeting of the City Council of the City of Selma held on the 7th day of April, 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
Scott Robertson
Mayor
ATTEST:
_______________________________
Sara M. Carlson
City Clerk
205
206
207
208
209
210
211
2-6
Approval -
Consideration of Resolution
2026-1CEC, Approving and
Authorizing Execution of Grant
Agreement in the Amount of
$11,000.00
between Selma Community
Enhancement Corp
and Selma Healthcare District
for Community Swim
212
213
ITEM NO: 2-6

CITY COUNCIL STAFF REPORT
Meeting Date: April 7, 2026
SUBJECT: Approval - Consideration of Resolution 2026-1CEC, Approving and Authorizing Execution of Grant Agreement in the Amount of $11,000.00 between Selma Community Enhancement Corp and Selma Healthcare District for Community Swim
SUBMITTED: Liz M. Fletcher, Community Services Director APPROVED: Jason Rogers, City Manager
RECOMMENDATION:

Approving and Authorizing Execution of Grant Agreement between Selma Community Enhancement Corporation and Selma Healthcare District for the $11,000 grant for Community Swim.

DISCUSSION:

On March 2, 2026, the Selma Health Care District awarded Selma Community Enhancement Corporation $11,000 to help support the cost of equipment, training, and staff for the 2026 Community Swim Program being held at Selma High School.

FISCAL IMPACT:

An increase in revenues of $11,000 and an offsetting expenditure of $11,000 will be reflected in Selma Enhancement Corps financial statements.

Attachments:
☒ Resolution 2026-1CEC
☐ Ordinance
☐ Map
☒ Agreement Grant Agreement
Selma Community
Swim
☐ Other
List:
214
215
RESOLUTION NO. 2026-1CEC

A RESOLUTION OF THE BOARD OF DIRECTORS OF SELMA COMMUNITY

ENHANCEMENT CORPORATION FOR APPROVING AND AUTHORIZING

EXECUTION OF GRANT AGREEMENT BETWEEN SELMA COMMUNITY

ENHANCEMENT CORPORATION AND SELMA HEALTHCARE DISTRICT FOR

COMMUNITY SWIM
WHEREAS, the Selma Healthcare District awarded the Selma Community Enhancement Corporation a grant for the Community Swim Program totaling $11,000; and WHEREAS, the Selma Community Enhancement Corporation accepts the grant funds and terms of the grant agreement; and

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

Section 1. The Board of Directors finds that the above recitals are true and correct and are incorporated herein by reference.

Section 2. The Board of Directors hereby authorizes the Executive Director to sign and execute the Grant Agreement with Selma Healthcare District attached and incorporated by reference as Exhibit A.

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

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

PASSED, APPROVED, AND ADOPTED at a Regular Joint Meeting of the City Council of the City of Selma and Selma Community Enhancement Corporation held on the 7th day of April 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
(Signatures on the following page)
216
____________________________
Scott Robertson
Mayor
ATTEST:
_______________________________
Sara M. Carlson
City Clerk
217
1 GRANT AGREEMENT
This GRANT AGREEMENT (this “AGREEMENT”) is entered into this 26th day of March 2026. by and between the SELMA HEALTHCARE DISTRICT, a local health care district (“District”), and_______The Selma Community Enhancement Corporation________ (“Grantee”).

RECITALS
A. District is a local health care district formed and existing pursuant to the California Local Health Care Local Health Care District Law (Health and Safety Code § 32000 et seq.) and other laws pertinent to local public agencies.

District has the authority to make grants and provide assistance to certain entities and organizations within its community, and to do any and all things lawful and necessary to carry out the purposes for which District exists.

B. Grantee has submitted a grant application to District describing a project for which Grantee is seeking a grant of funds from District (the “Project”) a copy of which application is attached hereto as Exhibit A and incorporated herein by this reference. The District’s Board of Directors has approved the Grantee’s Grant request during a publicly noticed meeting. The execution of this Agreement is a condition of award pursuant to the District’s grant making policy.

C. District desires to make a grant to Grantee for the purposes of funding the Project as described by Grantee in its application, subject to the terms and conditions set forth in this Agreement. Grantee acknowledges that the Grant funds are derived directly from public funds and must be used in a manner consistent with this Agreement.

AGREEMENT
Now, therefore, in consideration of the mutual promises of the parties as set forth herein, including the Recitals, where are incorporated herein, the parties hereto agree as follows:

1. GRANT. Subject to the terms and conditions set forth herein, District hereby agrees to convey the sum of:
___________________($_11,000__)
to Grantee to fund and establish the Project (The Grant). Grantee shall use the Grant solely to fund,support, and establish the Project in accordance with the description, budget, and other representations set forth in Exhibit A and this Agreement. Grantee acknowledges and agrees that the Grant shall be used only for:
(i) the purposes set forth in this Agreement; and (ii) expenses authorized in the Exhibit A.

2. Payment of Grant: Reporting. District shall convey the Grant funds to Grantee: (i) by reimbursing Grantee upon receiving documented receipts for equipment or services described in the Grant; (ii) by paying purchase orders as presented by Grantee to District and approved by District; and/or (iii) for personnel and on-going costs as described in the Grant. In such a case, District may periodically request that Grantee provide District with reports outlining: (i) the activities of Grantee relating to the Project; (ii) disbursements from the Grant; and (iii) any other information reasonably requested by District. For all Grants, District may, at is sole election, require Grantee to prepare and provide District with additional reports or updates on the use of the Grant funds. Grantee agrees to, at District’s request, maintain and make available to District accurate books and records relative to all its activities under this Agreement.

3. Representations and Warranties or Grantee: Grantee represents and warrants as follows:
(a) Management of Funds. Grantee warrants that all funds provided under this Agreement shall be used solely for the Project.
218
2 (b) Grantee’s Competence. Grantee warrants it has, or will contract with a company that has the expertise, appropriate licenses, support staff, and/or facilities necessary to provide the services described in this Agreement and/or the Project.
(c) Authority. Prior to signing this Agreement, Grantee shall have obtained all required authority from its governing body to enter into this Agreement and each of the officers and representatives of Grantee executing this Agreement on Grantee’s behalf shall be duly empowered and authorized to do so. (d) No Violation. The execution, delivery, and performance by Grantee of this Agreement will not violate Grantee’s organizational and governing documents or the terms of any provision of any agreement or instrument which is binding upon Grantee or any law to which Grantee is subject.

4. Indemnification. Grantee agrees to indemnify, defend, and hold harmless District and District’s agents, directors, members, officials, employees, volunteers, and authorized representatives from any and all losses, liabilities, charges, damages, claims, liens, causes of action, awards, judgements, costs, and expenses, (including, but not limited to, reasonable attorney’s fees, expert fees, cost of staff time, and investigation costs), of whatever kind or nature, which arise out of or are in any way connected with any act or omission of Grantee or Grantee’s officers, agents, employees, independent contractors, subcontractors, or authorized representatives in connection with this Agreement. Without limiting the generality of the foregoing, Grantee’s responsibilities under this paragraph shall extend to and include injury or death to any person or persons; damage to any property, regardless of where located; and any worker’s compensation claim, or suit arising from or connected with any services performed pursuant to this Agreement on behalf of Grantee by any person or entity.

5. Termination. The District shall have the right to terminate this Agreement and cancel any further payments at any time and for any reason in its sole discretion upon fifteen (15) days written notice to Grantee of such termination.

The District will have the right, in its sole discretion, to immediately terminate this Agreement and demand a refund of all or a pro-rata portion of the Grant if:
(a) Breach. In the reasonable judgement of District, Grantee breaches any of the terms and conditions set forth in this Agreement. A Grantee breach may include, without limitation, but is not limited to: (i) an illegal or improper use of funds; (ii) a failure to comply with any term of this Agreement; (iii) a substantially incorrect or incomplete report submitted to District; (iv) improperly performed services; or (v) a breach of any of its obligations, duties, representations, or warranties as described herein. (b) Fraud. Any fraudulent conduct by Grantee, or any willful misconduct or material misrepresentation by Grantee in its use of the Grant or operation of the Project. (c) Change in Grantee Status. Grantee ceases for any reason to be exempt from income taxes as an organization described in Section 501(c)(3) of the Internal Revenue Code, becomes a private District under Section 509(a) of the Code, or is or becomes a type 3 supporting organization under Section 509(a)(3) of the Code and is not ‘functionally integrated’.

6. Effect of Termination If District exercises its right to terminate this Agreement: (i) Grantee shall return to District any and all unspent funds from the Grant made by District under this Agreement within seven (7) days after the effective date of such termination; (ii) District shall have no further payment or other obligations under this Agreement; and (iii) District shall have the option of demanding, and Grantee shall promptly repay District, all Grant funds used in a manner inconsistent with this Agreement.

7. Miscellaneous
219
3 (a) Entire Agreement. This Agreement and all attachments hereto constitute the entire agreement of the parties and supersedes all prior and contemporaneous agreements, representations, and understandings, both written and oral. No other agreements that have been entered into between the parties shall, in any way, effect or alter this Agreement.
(b) Applicable Law; Venue; Legal Fees. This Agreement and all acts and transactions hereunder and all rights and obligations of each of Grantee, District, and their respective successors will be governed, construed, and interpreted in accordance with the laws of the State of California. Any legal proceedings arising out of this Agreement will take place in Fresno County, California, and such parties consent to the jurisdiction of the Federal and State courts located therein. If any legal action or other proceeding is brought for the enforcement of this Agreement, including, but not limited to, the enforcement of this Agreement, the Grant, the Project, or because of an alleged dispute, breach, default, or misrepresentation in connection with any of the provisions of this Agreement, the Grant, or the Project, the successful or prevailing party will be entitled to recover reasonable attorney’s fees (at market rates) and other costs incurred in that action or proceeding, in addition to any other relief to which it may be entitled. (c) Amendment. The terms and provisions of this Agreement may not be waived, modified, or amended except in a writing executed by the parties hereto.
(d) Section Headings. Section headings are used herein for convenience only, and shall not be used in any manner to interpret any provision hereof.
(e) Assignment. In no event shall Grantee be permitted to assign this Agreement or the Grant, or any benefits accruing to Grantee as a result of this Agreement of the Grant, without the express written consent of District as may be withheld or granted in District’s exclusive discretion. (f) Successors; Assigns. This Agreement shall be binding upon and inure to the benefit of the parties’ respective legal heirs, successors and permitted assigns. (g) Counterparts. This Agreement may be executed in multiple counterparts, each of which shall be deemed an original, but all of which taken together shall constitute one and the same instrument. (h) Notices. All notices to be given hereunder will be in writing and will be effective when they are served either personally or by depositing the same in the United States mail, first class postage prepaid, by registered or certified mail addressed as follows:

To District:

Selma HealthCare District
1710 Tucker Street
Selma, CA 93662
To Grantee:

The Selma Community Enhancement Corporation
1710 Tucker St.

Selma, Ca 93662
Attention:
(i) Further Assurances. District and Grantee agree to do or to cause to be done such further acts and things and to execute and deliver or to cause to be executed and delivered such additional assignments, agreements, and instruments as the other party may reasonably request to carry into effect the purposes of this Agreement. 220
4 (j) No Joint Venture. This Agreement is not intended to create, and shall not be construed as creating, any partnership, joint venture, or other entity between or including Grantee and the District. (k) Severability. Should any part, term, portion, or provision of this Agreement be decided by court of competent jurisdiction to be in conflict with any law of the United States or the State of California, or otherwise be unenforceable or ineffectual, the remaining parts, terms, portions, or provisions shall be deemed severable and shall remain in full force and effect.

IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first above written.

DISTRICT

SELMA HEALTHCARE DISTRICT
a local health care district.

By:_________________________________________________________ President of the Health Care District Board

GRANTEE
By:__________________________________________________________ 221
2-7
Approval -
Consideration of Resolution
2026-2CEC Approving Selma
Healthcare District
Community CPR Grant
Agreement, Accepting Grant
Funds in the Amount of
$5,333.88
and Authorizing City
Manager or Designee to
Execute All Associated
Documents
222
223
ITEM NO: 2-7

CITY COUNCIL STAFF REPORT
Meeting Date: April 7, 2026
SUBJECT: Consideration of Resolution 2026-2CEC Approving Selma Healthcare District Community CPR Grant Agreement, Accepting Grant Funds in the Amount of $5,333.88 and Authorizing City Manager or Designee to Execute All Associated Documents
SUBMITTED: Jordan Webster, Fire Chief
APPROVED: Jason Rogers, City Manager
RECOMMENDATION:

Staff recommends that City Council adopt Resolution 2026-2CEC approving Selma Healthcare District Community CPR grant agreement, accepting grant funds in the amount of $5,333.88 and amending fiscal year 25/26 budget and authorizing City Manager or designee to Execute All Associated Documents.

DISCUSSION:

Selma Healthcare District was formed to improve the quality of health care in the communities it serves. The District has adopted a micro-grant program to invest in organizations and agencies whose activities and programs improve the health and well-being of District residents consistent with the provisions contained in the Health & Safety Code section 32000.

The City of Selma Fire Department received a micro-grant award to fund a community CPR program that will be made available to Selma citizens free of charge. This is the third year that the City of Selma Fire Department has been awarded for this micro-grant program. The funds will cover eight (8) CPR classes and 15 hours of public education events for calendar year 2026. The CPR classes are taught by Selma Fire Department Personnel and are limited to nine (9) citizens each class due to American Heart Association regulations. The classes are offered on a first come, first served basis and require a $20.00 deposit at time of registration that will be returned at the conclusion of the class.

FISCAL IMPACT:

The acceptance of grant funds will increase revenues of the Ambulance Fund by $5,333.88 and will increase expenses to the Ambulance Fund by $5,333.88. This program has no effect on the General Fund.

Attachments:
☒ Resolution 2026-2CEC
☐ Ordinance
☐ Map
☒ Agreement Grant Agreement
☐ Other
List:
224
225

Page 1 of 2 ends

RESOLUTION NO. 2026-2CEC

A RESOLUTION OF THE BOARD OF DIRECTORS

OF SELMA COMMUNITY ENHANCEMENT CORPORATION APPROVING

AGREEMENT BETWEEN SELMA ENHANCEMENT CORPORATION AND
SELMA HEALTHCARE DISTRICT; ACCEPT GRANT FUNDS AS SELMA
ENHANCEMENT CORPORATION; APPROVING SELMA HEALTHCARE

DISTRICT COMMUNITY CPR GRANT AGREEMENT AND AUTHORIZING CITY

MANAGER OR DESIGNEE TO EXECUTE ALL ASSOCIATED DOCUMENTS WHEREAS, the Selma Healthcare District awarded the Selma Enhancement Corporation a micro grant in the amount of $5,333.88; and
WHEREAS, the Selma Enhancement Corporation wishes to accept the micro grant funds and terms of the grant agreement; and
WHEREAS, the City of Selma Fire Department will expend the micro grant funds for the provision of eight CPR classes made available to citizens of Selma at no Charge to the citizen; and
WHEREAS, , the City of Selma will expend the micro grant funds on 15 hours of public education at community events; and
WHEREAS, acceptance of micro grant funds will increase revenues of the Ambulance Fund by $5,333.88 and will increase expenses to the Ambulance fund by $5,333.88; and

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

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

Section 2. The City Manager or designee is authorized to execute the grant agreement and all necessary documents for the acceptance of the Selma Healthcare District Micro-Grant award.

Section 4. Effective Date. That the City Clerk shall certify the adoption of this Resolution and that the same shall be in full force and effect.
226

Page 2 of 2 ends

PASSED, APPROVED, AND ADOPTED at a Regular Meeting of the City Council of the City of Selma held on the 7th day of April 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
Scott Robertson
Mayor
ATTEST:
_____________________________
Sara M. Carlson
City Clerk
227
Exhibit A
Grant Agreement between
Selma Healthcare District and
City of Selma Community
Enhancement Corporation
228
229
1 GRANT AGREEMENT
This GRANT AGREEMENT (this “AGREEMENT”) is entered into this 26th day of March 2026. by and between the SELMA HEALTHCARE DISTRICT, a local health care district (“District”), and_______The Selma Community Enhancement Corporation________ (“Grantee”).

AGREEMENT
Now, therefore, in consideration of the mutual promises of the parties as set forth herein, including the Recitals, where are incorporated herein, the parties hereto agree as follows:

1. GRANT. Subject to the terms and conditions set forth herein, District hereby agrees to convey the sum of:
___________________($__5,333.88__)
to Grantee to fund and establish the Project (The Grant). Grantee shall use the Grant solely to fund,support, and establish the Project in accordance with the description, budget, and other representations set forth in Exhibit A and this Agreement. Grantee acknowledges and agrees that the Grant shall be used only for:
(i) the purposes set forth in this Agreement; and (ii) expenses authorized in the Exhibit A.

3. Representations and Warranties or Grantee: Grantee represents and warrants as follows:
(a) Management of Funds. Grantee warrants that all funds provided under this Agreement shall be used solely for the Project.
230
2 (b) Grantee’s Competence. Grantee warrants it has, or will contract with a company that has the expertise, appropriate licenses, support staff, and/or facilities necessary to provide the services described in this Agreement and/or the Project.
(c) Authority. Prior to signing this Agreement, Grantee shall have obtained all required authority from its governing body to enter into this Agreement and each of the officers and representatives of Grantee executing this Agreement on Grantee’s behalf shall be duly empowered and authorized to do so. (d) No Violation. The execution, delivery, and performance by Grantee of this Agreement will not violate Grantee’s organizational and governing documents or the terms of any provision of any agreement or instrument which is binding upon Grantee or any law to which Grantee is subject.

7. Miscellaneous
231
3 (a) Entire Agreement. This Agreement and all attachments hereto constitute the entire agreement of the parties and supersedes all prior and contemporaneous agreements, representations, and understandings, both written and oral. No other agreements that have been entered into between the parties shall, in any way, effect or alter this Agreement.
(b) Applicable Law; Venue; Legal Fees. This Agreement and all acts and transactions hereunder and all rights and obligations of each of Grantee, District, and their respective successors will be governed, construed, and interpreted in accordance with the laws of the State of California. Any legal proceedings arising out of this Agreement will take place in Fresno County, California, and such parties consent to the jurisdiction of the Federal and State courts located therein. If any legal action or other proceeding is brought for the enforcement of this Agreement, including, but not limited to, the enforcement of this Agreement, the Grant, the Project, or because of an alleged dispute, breach, default, or misrepresentation in connection with any of the provisions of this Agreement, the Grant, or the Project, the successful or prevailing party will be entitled to recover reasonable attorney’s fees (at market rates) and other costs incurred in that action or proceeding, in addition to any other relief to which it may be entitled. (c) Amendment. The terms and provisions of this Agreement may not be waived, modified, or amended except in a writing executed by the parties hereto.
(d) Section Headings. Section headings are used herein for convenience only, and shall not be used in any manner to interpret any provision hereof.
(e) Assignment. In no event shall Grantee be permitted to assign this Agreement or the Grant, or any benefits accruing to Grantee as a result of this Agreement of the Grant, without the express written consent of District as may be withheld or granted in District’s exclusive discretion. (f) Successors; Assigns. This Agreement shall be binding upon and inure to the benefit of the parties’ respective legal heirs, successors and permitted assigns. (g) Counterparts. This Agreement may be executed in multiple counterparts, each of which shall be deemed an original, but all of which taken together shall constitute one and the same instrument. (h) Notices. All notices to be given hereunder will be in writing and will be effective when they are served either personally or by depositing the same in the United States mail, first class postage prepaid, by registered or certified mail addressed as follows:

To District:

Selma HealthCare District
1710 Tucker Street
Selma, CA 93662
To Grantee:

The Selma Community Enhancement Corporation
1710 Tucker St.

Selma, Ca 93662
Attention:
(i) Further Assurances. District and Grantee agree to do or to cause to be done such further acts and things and to execute and deliver or to cause to be executed and delivered such additional assignments, agreements, and instruments as the other party may reasonably request to carry into effect the purposes of this Agreement. 232
4 (j) No Joint Venture. This Agreement is not intended to create, and shall not be construed as creating, any partnership, joint venture, or other entity between or including Grantee and the District. (k) Severability. Should any part, term, portion, or provision of this Agreement be decided by court of competent jurisdiction to be in conflict with any law of the United States or the State of California, or otherwise be unenforceable or ineffectual, the remaining parts, terms, portions, or provisions shall be deemed severable and shall remain in full force and effect.

IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first above written.

DISTRICT

SELMA HEALTHCARE DISTRICT
a local health care district.

By:_________________________________________________________ President of the Health Care District Board

GRANTEE
By:__________________________________________________________ 233
2-8
Approval -
Consideration of
Resolution 2026-3CEC
Approving the Following Items by One
Motion: Agreement between Selma
Enhancement Corp and Selma
Healthcare District; Accept Grant
Funds as Selma Enhancement Corp in
the Amoun of $89, 659.10; Authorize
the Purchase of LUCAS Devices and
Equipment through Sourcewell
Contract with Selma Enhancement
Corp funds; Authorizing City Manager
or Designee to Execute All Associated
Documents
234
235
ITEM NO: 2-8

CITY COUNCIL STAFF REPORT
Meeting Date: April 7, 2026
SUBJECT: Approval - Consideration of Resolution 2026-3CEC Approving the Following Items by One Motion: Agreement between Selma
Enhancement Corp and Selma Healthcare District; Accept Grant Funds as Selma Enhancement Corp in the Amoun of $89, 659.10; Authorize the Purchase of LUCAS Devices and Equipment through Sourcewell Contract with Selma Enhancement Corp funds; Authorizing City Manager or Designee to Execute All Associated Documents SUBMITTED: Jordan Webster, Fire Chief
APPROVED: Jason Rogers, City Manager
RECOMMENDATION:

Adopt Resolution approving the following items by one motion: Agreement between Selma Enhancement Corp and Selma Healthcare District; Accept Grant Funds as Selma Enhancement Corp; Authorize the Purchase of LUCAS Devices and Equipment through Sourcewell Contract with Selma Enhancement Corp funds; Authorizing City Manager or Designee to Execute All Associated Documents.

DISCUSSION:

Selma Healthcare District was formed to improve the quality of health care in the communities it serves. The District has adopted a grant program to invest in organizations and agencies whose activities and programs improve the health and well-being of District residents consistent with the provisions contained in the Health & Safety Code section 32000.

The City of Selma Fire Department received a grant award in 2025 for three (3) LUCAS Device systems that have been placed on frontline City of Selma fire apparatus. The utilization of these devices in the field has led to positive patient outcomes. The importance of having this critical lifesaving equipment has been reinforced by a subsequent grant award by the Selma Healthcare District for the purchase of an additional four (4) LUCAS Device chest compression systems, two (2) Desk-Top Battery Chargers, four (4) LUCAS External Power Supply systems, three (3) Rechargeable LiPo Batteries, four (4) Disposable Suction Cup 12 packs. The purchase of this equipment will be procured through a Sourcewell contract meeting requirements of City of Selma’s Purchasing policy. The total cost of the equipment listed is $89,659.10.

These devices are utilized for mechanical chest compressions during Cardiopulmonary Resuscitation (CPR). The benefit of these devices include consistent and adequate chest compressions critical to the chain of survival during cardiac arrest, freeing up personnel from performing chest compressions during cardiac arrest events to perform other critical life saving treatments such as the placement of advanced airways and medicine administration.

The Lucas Devices will be placed on the front-line ALS Ambulances to ensure the readiness and availability to the citizens of Selma Ambulance Exclusive Operating Area. Maintenance 236
and consumables will be included in the operations budget of the Ambulance Fund in future fiscal years.

Once the equipment is purchased by the Selma Enhancement Corp, the equipment will become the property of the City of Selma Fire Department.

FISCAL IMPACT:

An increase in revenues of $89,659.10 and an increase in expenses of $89,659.10 will be reflected in Selma Enhancement Corps Financials.

Attachments:
☒ Resolution 2026-3CEC
☐ Ordinance
☐ Map
☒ Agreement
☒ Other
List:
237
RESOLUTION NO. 2026-3CEC

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA,
CALIFORNIA, APPROVING THE FOLLOWING ITEMS BY ONE MOTION:

AGREEMENT BETWEEN SELMA ENHANCEMENT CORPORATION AND SELMA HEALTHCARE DISTRICT; ACCEPT GRANT FUNDS AS SELMA ENHANCEMENT CORPORATION; AUTHORIZE THE PURCHASE OF LUCAS DEVICES AND

EQUIPMENT THROUGH SOURCEWELL CONTRACT WITH SELMA
ENHANCEMENT CORPORATION FUNDS; AUTHORIZING CITY MANAGER OR DESIGNEE TO EXECUTE ALL ASSOCIATED DOCUMENTS.

WHEREAS, the Selma Healthcare District awarded the Selma Enhancement Corporation a grant for the purchase Four (4) LUCAS Devices and associated equipment totaling $89,659.10; and
WHEREAS, the Selma Enhancement Corporation accepts the grant funds and terms of the grant agreement; and
WHEREAS, the Selma Enhancement Corporation approves the purchase of the LUCAS devices and equipment utilizing Sourcewell Contract #041823-STY ; and WHEREAS, the Lucas Devices and equipment will become the property of the City of Selma Fire Department once received; and

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

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

Section 2. The City Council hereby authorizes the City Manager to sign and execute the Grant Agreement with Selma Healthcare District, as delivered to the Council for their review and consideration at the Regular Council Meeting of April 7, 2026.

Section 4. Effective Date. That the City Clerk shall certify the adoption of this Resolution and that the same shall be in full force and effect.
238
PASSED, APPROVED, AND ADOPTED this 7th day of April 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

____________________________
ATTEST: Scott Robertson
Mayor
______________________________
Sara M. Carlson
City Clerk
239
Exhibit A
Grant Agreement between
Selma Healthcare District and
City of Selma Community
Enhancement Corporation
240
1 GRANT AGREEMENT
This GRANT AGREEMENT (this “AGREEMENT”) is entered into this 12th day of March 2026. by and between the SELMA HEALTHCARE DISTRICT, a local health care district (“District”), and_______The Selma Community Enhancement Corporation________ (“Grantee”).

AGREEMENT
Now, therefore, in consideration of the mutual promises of the parties as set forth herein, including the Recitals, where are incorporated herein, the parties hereto agree as follows:

1. GRANT. Subject to the terms and conditions set forth herein, District hereby agrees to convey the sum of:
___________________($__89,659.10__)
to Grantee to fund and establish the Project (The Grant). Grantee shall use the Grant solely to fund,support, and establish the Project in accordance with the description, budget, and other representations set forth in Exhibit A and this Agreement. Grantee acknowledges and agrees that the Grant shall be used only for:
(i) the purposes set forth in this Agreement; and (ii) expenses authorized in the Exhibit A.

3. Representations and Warranties or Grantee: Grantee represents and warrants as follows:
(a) Management of Funds. Grantee warrants that all funds provided under this Agreement shall be used solely for the Project.
241
2 (b) Grantee’s Competence. Grantee warrants it has, or will contract with a company that has the expertise, appropriate licenses, support staff, and/or facilities necessary to provide the services described in this Agreement and/or the Project.
(c) Authority. Prior to signing this Agreement, Grantee shall have obtained all required authority from its governing body to enter into this Agreement and each of the officers and representatives of Grantee executing this Agreement on Grantee’s behalf shall be duly empowered and authorized to do so. (d) No Violation. The execution, delivery, and performance by Grantee of this Agreement will not violate Grantee’s organizational and governing documents or the terms of any provision of any agreement or instrument which is binding upon Grantee or any law to which Grantee is subject.

7. Miscellaneous
242
3 (a) Entire Agreement. This Agreement and all attachments hereto constitute the entire agreement of the parties and supersedes all prior and contemporaneous agreements, representations, and understandings, both written and oral. No other agreements that have been entered into between the parties shall, in any way, effect or alter this Agreement.
(b) Applicable Law; Venue; Legal Fees. This Agreement and all acts and transactions hereunder and all rights and obligations of each of Grantee, District, and their respective successors will be governed, construed, and interpreted in accordance with the laws of the State of California. Any legal proceedings arising out of this Agreement will take place in Fresno County, California, and such parties consent to the jurisdiction of the Federal and State courts located therein. If any legal action or other proceeding is brought for the enforcement of this Agreement, including, but not limited to, the enforcement of this Agreement, the Grant, the Project, or because of an alleged dispute, breach, default, or misrepresentation in connection with any of the provisions of this Agreement, the Grant, or the Project, the successful or prevailing party will be entitled to recover reasonable attorney’s fees (at market rates) and other costs incurred in that action or proceeding, in addition to any other relief to which it may be entitled. (c) Amendment. The terms and provisions of this Agreement may not be waived, modified, or amended except in a writing executed by the parties hereto.
(d) Section Headings. Section headings are used herein for convenience only, and shall not be used in any manner to interpret any provision hereof.
(e) Assignment. In no event shall Grantee be permitted to assign this Agreement or the Grant, or any benefits accruing to Grantee as a result of this Agreement of the Grant, without the express written consent of District as may be withheld or granted in District’s exclusive discretion. (f) Successors; Assigns. This Agreement shall be binding upon and inure to the benefit of the parties’ respective legal heirs, successors and permitted assigns. (g) Counterparts. This Agreement may be executed in multiple counterparts, each of which shall be deemed an original, but all of which taken together shall constitute one and the same instrument. (h) Notices. All notices to be given hereunder will be in writing and will be effective when they are served either personally or by depositing the same in the United States mail, first class postage prepaid, by registered or certified mail addressed as follows:

To District:

Selma HealthCare District
1710 Tucker Street
Selma, CA 93662
To Grantee:

The Selma Community Enhancement Corporation
1710 Tucker St.

Selma, Ca 93662
Attention:
(i) Further Assurances. District and Grantee agree to do or to cause to be done such further acts and things and to execute and deliver or to cause to be executed and delivered such additional assignments, agreements, and instruments as the other party may reasonably request to carry into effect the purposes of this Agreement. 243
4 (j) No Joint Venture. This Agreement is not intended to create, and shall not be construed as creating, any partnership, joint venture, or other entity between or including Grantee and the District. (k) Severability. Should any part, term, portion, or provision of this Agreement be decided by court of competent jurisdiction to be in conflict with any law of the United States or the State of California, or otherwise be unenforceable or ineffectual, the remaining parts, terms, portions, or provisions shall be deemed severable and shall remain in full force and effect.

IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first above written.

DISTRICT

SELMA HEALTHCARE DISTRICT
a local health care district.

By:_________________________________________________________ President of the Health Care District Board

GRANTEE
By:__________________________________________________________ 244
245
Exhibit B
LUCAS Device Quote.

Sourcewell Contract
#041823-STY
246
247
Quote Summary
Delivery Address Sold To - Shipping Bill To Account
Name: SELMA FIRE DEPT Name: SELMA FIRE DEPT Name: SELMA FIRE DEPT Account #: 20164891 Account #: 20164891 Account #: 20164891 Address: 1711 TUCKER ST Address: 1711 TUCKER ST Address: 1711 TUCKER ST SELMA SELMA SELMA
California 93662-3788 California 93662-3788 California 93662-3788 Equipment Products:
# Product Description Qty Sell Price Total

1.0 99576-000063 LUCAS 3, v3.1 Chest Compression System, Includes Hard Shell Case, Slim Back Plate, (2) Patient Straps, (1) Stabilization Strap, (2) Suction Cups, (1) Rechargeable Battery and Instructions for use With Each Device
4 $19,204.20 $76,816.80

2.0 11576-000060 LUCAS Desk-Top Battery Charger 2 $825.00 $1,650.00

3.0 11576-000071 LUCAS External Power Supply 4 $266.00 $1,064.00

4.0 11576-000080 LUCAS 3 Battery - Dark Grey - Rechargeable LiPo 4 $499.00 $1,996.00 Equipment Total: $81,526.80
Price Totals:

Estimated Sales Tax (8.475%): $6,909.40
Shipping and Handling: $1,222.90
Grand Total: $89,659.10
Comments/Terms/Signatures
Prices: In effect for 30 days
Terms: Net 30 Days
4 lucas
Quote Number: 11253489 Remit to: Stryker Sales, LLC
21343 NETWORK PLACE
CHICAGO IL 60673-1213
USA
Version: 1 Division: Medical
Prepared For: SELMA FIRE DEPT Rep: Kirk Marmon
Attn: Email: [email protected]
Phone Number:

Quote Date: 03/04/2026
Expiration Date: 06/02/2026
1 Stryker Medical - Accounts Receivable - [email protected] - 21343 NETWORK PLACE - Chicago, IL 60673-1213 Parties acknowledge and agree that this transaction shall be governed by the terms of Sourcewell #041823-STY Exp:
06/30/2027.
248
Shipping & Handling Includes:

Standard freight, special packaging, semi rigging cranes, labor & delivery of equipment to final location, removal of all packaging, pre-delivery site check, education/training
Terms and Conditions:

Deal Consummation: This is a quote and not a commitment. This quote is subject to final credit, pricing, and documentation approval. Legal documentation must be signed before your equipment can be delivered. Documentation will be provided upon completion of our review process and your selection of a payment schedule. Confidentiality Notice: Recipient will not disclose to any third party the terms of this quote or any other information, including any pricing or discounts, offered to be provided by Stryker to Recipient in connection with this quote, without Stryker’s prior written approval, except as may be requested by law or by lawful order of any applicable government agency. A copy of Stryker Medical's terms and conditions can be found at https://techweb.stryker.com/Terms_Conditions/index.html. 4 lucas
Quote Number: 11253489 Remit to: Stryker Sales, LLC
21343 NETWORK PLACE
CHICAGO IL 60673-1213
USA
Version: 1 Division: Medical
Prepared For: SELMA FIRE DEPT Rep: Kirk Marmon
Attn: Email: [email protected]
Phone Number:

Quote Date: 03/04/2026
Expiration Date: 06/02/2026
2 Stryker Medical - Accounts Receivable - [email protected] - 21343 NETWORK PLACE - Chicago, IL 60673-1213 249
4-1
Action Item –
Hearing, Consideration
and Necessary Action on
Petition by McCall
Village Residents’
Organization Objecting
to McCall Village Rent
Increase Notice
250
251
ITEM NO: 4-1

CITY COUNCIL STAFF REPORT
Meeting Date: April 7, 2026
SUBJECT: Hearing, Consideration and Necessary Action on Petition by McCall Village Residents’ Organization Objecting to McCall Village Rent Increase Notice
SUBMITTED: Megan Lawrence, City Planner
APPROVED: Jason Rogers, City Manager
RECOMMENDATION:

Conduct Petition Hearing and Based on Evidence Presented by the Mobile Home Park Owner/Operator and Residents Organization Determine Whether the Rent Increase is Reasonable and Implemented in Accordance with the Mobile Home Rent Stabilization Ordinance.

OVERVIEW:

In July 2024 the City of Selma adopted the Mobile Home Rent Stabilization Ordinance to address concerns raised by mobile home park residents about rent increases that were pricing them out of their homes. The adopted ordinance took effect August 14, 2024, and is codified as Chapter 5.5 of Title 5 of the Selma Municipal Code.

On March 12, 2026, the City of Selma received a formal petition from the McCall Village Residents’ Organization (Tenants), objecting to a Notice of Rent Increase provided by the McCall Village Mobile Home Park owner (Park Owner), and requesting a hearing under Selma Municipal Code Chapter 5.5, Mobile Home Rent Stabilization, §5-5.5-6.

Staff reviewed the materials in accordance with SMC §5-5.6-6 and determined the petition to be complete on March 12, 2026. A hearing before the City Council was scheduled for April 7, 2026. Hearing Notice was mailed to all affected parties via first class mail by City Staff on March 25, 2026.

The petition is signed by 162 tenants occupying 155 spaces within the park’s total 218 spaces, which is a 71% majority of tenants objecting to a monthly charge in the amount of $0.84, to be collected from Tenants by the Park Owner as an increase in rent to cover the cost of a required capital expense, effective May 1, 2026 through April 2036. Tenants allege the Park Owner violated SMC §5-5.5-5(A), (B) and therefore cannot lawfully pass-through the expense as a New Capital Expense.

SMC §5-5.5-5: SPACE RENT INCREASES FOR CAPITAL EXPENSES:
(A) A park owner may obtain a pass-through of a capital expense under this section. Any capital expense shall be identified separately and listed on rent statements along with their date of expiration. The owner may request recovery of the cost of materials, labor, construction, interest, and permit fees. All improvements, replacements, or rehabilitations 252
shall have been approved in advance by the majority of the park tenants, and the cost of such items is fully amortized over the useful life of the improvement. (B) New Capital Expenses: Capital Expenses that did not previously exist in the park shall be deemed "new capital expenses" unless the park owner is required by law to make the capital expenses. A park owner may charge each affected mobile home tenant as additional rent the pro rata share of new service and capital expenses including financing costs subject to the following preconditions:

1.Prior to initiating the service or incurring the capital expense, the park owner must consult with the mobile home tenants regarding the nature and purpose of the improvements and the estimated cost of the improvement.

2.Protest in writing by a majority of the tenants (fifty percent (50%) or more) of the occupied spaces within the park is not received. Tenants that do not submit a protest in writing shall be counted as an affirmative vote in favor of the capital expense proposed.
(C) All new fees must be noticed sixty (60) days prior to initiation and be itemized on the residents’ bill prior to collection of fees. If the fee or charge has a limited duration or is amortized for a specified period, the expiration date shall be stated on the initial notice and each subsequent billing to the tenants while the fee or charge is billed to the tenant (California Civil Code §798.32(a) of the Mobile home Residency Law (MRL). (Ord. 2024-5, 6-17-2024) Petitioners describe the following timeline of events:

March 2025: Park owner notified by CalWater of Backflow Valve installation requirement; Park owner began obtaining bids for installation September 4, 2025: Backflow Valves (capital expense) installed by Park Owner September 22, 2025: “Heads Up” notice of upcoming capital expense rent increase from Park Owner
October 10, 2025: Objection letter mailed to Park Owner by Tenants October 22, 2025: Response to objection letter by Park Owner December 15, 2025: Meeting between Tenants, Park Owner, and Park Owner’s Attorney
February 23, 2026: Notice of rent increase and notice of “required capital expense requiring rent increase” from Park Owner
March 12, 206: Petition filed to the City of Selma by Tenants May 1, 2026: Rent increase takes effect (67 days after notice of rent increase) The Mobile Home Rent Stabilization Ordinance allows for two types of rent increases:
(1) Permitted Base Rent Increases or Adjustments listed in SMC §5-5.5-4 (2) Space Rent Increases for Capital Expenses listed in SMC §5-5.5-5 253
This petition involves a proposed Space Rent Increase for Capital Expense and does not concern a Permitted Base Rent Increase or Adjustment. Under the city’s ordinance, a petition filed in objection to a proposed space rent increase shall be evaluated by the City Council under the following specific standards:
(A) Unavoidable increases in maintenance and/or operating expenses, including but not limited to the reasonable value of:

1.The owner's and/or landlord's labor,

2.Any caretaker's labor;
(B) The physical condition of the mobile home park and the amenities provided for each individual space, including the quantity and quality of maintenance and repairs performed during the preceding twelve (12) months;
(C) Substantial rehabilitation work that has been completed; (D) Capital expenses that have been added, as long as such work is:

1. Distinguished from ordinary repair and maintenance;

2. A majority of the tenants (fifty percent (50%) or more) of the occupied spaces within the park have protested the proposed expense.

3. Permanently fixed in place or relatively immobile and appropriate to the use of the property;

4. Cost factored must be averaged on a per space basis and amortized over the good faith estimate of the remaining useful life of the improvement and distributed among;

5. Not coin-operated nor one for which a "use fee" or other charge is imposed on the tenants for its use;

6. Does not include depreciation expenses as an operating expense in the calculation of expenses.
(E) A fair and reasonable rate of return on the owner's investment in the park, and other financial information that the park owner is willing to provide. (Ord. 2024-5, 6-17-2024) The decision of the City Council is final and binding upon the owner and all affected tenants.

Any party disputing the final decision and findings of the City Council may seek review of the arbitrator's actions pursuant to Sections 1094.5 and 1094.6 of the California Code of Civil Procedures. (Ord. 2024-5, 6-17-2024).

DISCUSSION:

California Water (Cal Water) is the City of Selma’s municipal water utility service provider and provides regulated water utility service throughout the City of Selma in accordance with the requirements of State law. Backflow prevention assemblies, including backflow valves, are required by the State of California under Title 17 of the California Code of Regulations, and are subject to mandatory annual testing to maintain compliance with State law.

Under §5-5.5-5(B) “New Capital Expenses” that did not previously exist in the park, unless the park owner is required by law to make the capital expenses, may be passed-through to 254
affected tenants as a Space Rent Increase for Capital Expenses, subject to two preconditions (1) requiring consultation with tenants prior to initiating the service or incurring the capital expense, and (2) obtaining majority tenant consent.

The petition proposes that installation of the backflow valve was required of the park owner by Cal Water to comply with State law in March 2025, and claims that the park owner completed the required improvement in early September 2025 prior to informing tenants of the requirement at the end of September. The petition also proposes that despite the park owner receiving protest of the proposed rent increase notice provided after the installation of the backflow valves from a tenant majority, the park owner intends to begin collection of increase rent in May 2026.

CITY ATTORNEY COMMENTS:

FISCAL IMPACT:

None.

Attachments:
☐ Resolution
☐ Ordinance
☐ Map
☐ Agreement
☒ Other
List:
(1) Petition Objecting to
McCall Village Rent
Increase Notice
by the McCall
Village Residents’ Org.
- Dated March 12, 2026
(2) Notice of Petition
Council Hearing –
Dated March 25, 2026

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NOTICE OF PETITION

COUNCIL HEARING
March 25, 2026

Page 1 of 1 ends

City of Selma
Community Development Department
1710 Tucker Street
Selma, CA 93662
(559) 891-2209
[email protected]
Background: On March 12, 2026 the City of Selma received a complete and official petition as defined by Selma Municipal Code Chapter 5.5, Mobile Home Rent Stabilization, §5-5.5-6(A), from the McCall Village Residents’ Organization concerning a Rent Increase Notice provided by the McCall Village Mobile Home Park owner to the residents, dated February 23, 2026.

Under the City’s Mobile Home Rent Stabilization Ordinance any mobile home tenant who will be or has been subjected to a proposed rental increase may file a petition and concurrent response. Upon receipt of a completed and official petition by tenants, the Community Development Department shall set a date for the next available city council meeting no sooner than ten (10) days nor later than thirty (30) days after the receipt of the completed petition.

The purpose of the hearing shall be to allow the two (2) parties the opportunity to present their differences concerning the proposed rent increase and settle them in a final manner. The decision of the City Council is final and binding upon the owner and all affected tenants. Any party disputing the final decision and findings of the City Council may seek review of the arbitrator's actions pursuant to Sections 1094.5 and 1094.6 of the California Code of Civil Procedures.

NOTICE IS HEREBY GIVEN that the City Council of the City of Selma will hold a hearing on:

Tuesday, April 7, 2026, at 6:00 p.m., or as soon thereafter as the matter may be heard in the Council Chambers of the City Hall, 1710 Tucker Street, Selma, California, to consider the following matters:

Petition of the McCall Village Residents’ Organization Objecting to McCall Village Rent Increase Notice
A copy of all relevant materials regarding the proposed actions is on file in the Community Development Department at Selma City Hall, 1710 Tucker Street, Selma, California.

If you challenge the nature of the proposed items in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the City of Selma at, or prior to, the hearing.

Questions or concerns?
Please contact Megan Lawrence, City Planner
by phone (559) 891-2200 ext.3111 or email, [email protected] Si necesita información en Español, comuníquese con Lupe Macias al teléfono (559) 891-2209 o por correo electrónico [email protected].
422
423
4-2
Action Item –
Consideration and
Acceptance of Audited
Financial Statements
Fiscal Year 2024-2025,
presented by Ryan Jolley
of Bryant L. Jolley CPA
Accountancy Corporation
424
425
ITEM NO: 4-2

CITY COUNCIL STAFF REPORT
Meeting Date: April 7, 2026
SUBJECT: Consideration and Acceptance of Audited Financial Statements Fiscal Year 2024-2025
SUBMITTED: Margarita Moreno, Finance Director/Treasurer APPROVED: Jason Rogers, City Manager
RECOMMENDATION:

Accept the Fiscal Year 2024-2025 Financial Statements with Independent Auditor’s Reports.

DISCUSSION:

The City is required to perform a Financial Audit for all its entities each year from an outside organization. The purpose of this service is to provide financial information to the public and investors for transparency. In addition, the auditors test for accuracy, internal controls, and compliance with fiscal policy. Once complete, a report called The Financial Statement is generated with the auditor’s findings and all standard governmental financial reports. Lack of completion could result in State and Federal funds being withheld.

The financial audit for the Fiscal Year 2024-2025 was conducted and prepared by Bryant L.

Jolley, CPA Accountancy Corporation. Ryan Jolley will be presenting an overview of the report and answering questions from the Council.

In summary, the independent auditor's report reflects an unmodified (“clean”) opinion on the City's audited financial statements for FY 2024-2025. Finance staff is pleased to present the independent audit report to the City Council for acceptance.

FISCAL IMPACT: There is no immediate fiscal impact with acceptance of the auditor’s report.

Attachments:
☐ Resolution
☐ Ordinance
☐ Map
☐ Agreement
☒ Other 1. City of Selma
Financial Statements
FY 25

2. City of Selma
Management Report
FY 25
426
427
City of Selma | CA
Financial Statements
For the Year Ended June 30, 2025
428
CITY OF SELMA | JUNE 30, 2025
Financial Statements

TABLE OF CONTENTS
PAGE
Independent Auditor’s Report ............................................................................................................................................ 1 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ............................................................................................................................................ 6 Statement of Activities ................................................................................................................................................. 7 Fund Financial Statements:

Governmental Funds:

Balance Sheet ......................................................................................................................................................... 9 Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position ................................................................................................... 10 Statement of Revenues, Expenditures and Changes in Fund Balances ............................................................... 11 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities ............................................ 12 Proprietary Funds:

Statement of Net Position .................................................................................................................................... 13 Statement of Revenues, Expenses and Changes in Net Position ......................................................................... 14 Statement of Cash Flows ...................................................................................................................................... 15 Fiduciary Funds:

Statement of Fiduciary Net Position .................................................................................................................... 17 Statement of Changes in Fiduciary Net Position .................................................................................................. 18 Notes to the Basic Financial Statements ............................................................................................................................ 20 Required Supplementary Information:

Budgetary Comparison Schedules:

General Fund ............................................................................................................................................................... 65 Local Transportation Fund .......................................................................................................................................... 66 Notes to the Budgetary Comparison Schedules .......................................................................................................... 67 429
CITY OF SELMA | JUNE 30, 2025
Financial Statements
TABLE OF CONTENTS (Continued)
PAGE
Required Supplementary Information (Continued):

Pension Plans:

Cost-Sharing Multiple-Employer Defined Benefit Plan:

Schedule of Proportionate Share of Net Pension Liability and Related Ratios as of the Measurement Date ...................................................................................................... 69 Schedule of Contributions .................................................................................................................................... 70 OPEB Single-Employer Defined Benefit Plan:

Schedule of Changes in Net OPEB Liability and Related Ratios ........................................................................... 71 Combining Fund Financial Statements:

Nonmajor Governmental Funds:

Combining Balance Sheet ............................................................................................................................................ 74 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .................................................... 75 Nonmajor Special Revenue Funds:

Combining Balance Sheet .................................................................................................................................... 76 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ............................................. 81 Nonmajor Debt Service Funds:

Combining Balance Sheet .................................................................................................................................... 86 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ............................................. 87 Nonmajor Capital Projects Funds:

Combining Balance Sheet .................................................................................................................................... 88 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ............................................. 89 Nonmajor Enterprise Funds:

Combining Statement of Net Position......................................................................................................................... 91 Combining Statement of Revenues, Expenses and Changes in Net Position .............................................................. 92 Combining Statement of Cash Flows ........................................................................................................................... 93 Internal Service Funds:

Combining Statement of Net Position......................................................................................................................... 95 Combining Statement of Revenues, Expenses and Changes in Net Position .............................................................. 96 Combining Statement of Cash Flows ........................................................................................................................... 97 430
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.

Ryan P. Jolley C.P.A.

Darryl L. Smith C.P.A.

Luis A. Perez C.P.A.

Lan T. Kimoto
INDEPENDENT AUDITOR’S REPORT
To the City Council of the
City of Selma
Selma, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Selma, California (the “City”), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
431
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Required Supplementary Information
Management has omitted the Management’s Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements.

Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.

Accounting principles generally accepted in the United States of America require that the Budgetary Comparison information on pages 65-67, the Schedule of Proportionate Share of Net Pension Liability on page 69, Schedule of Contributions on page 70, and the Schedule of Changes in Net OPEB Liability and Related Ratios on page 71 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with 2 432
management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 31, 2026, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

March 31, 2026
3 433
4 BASIC FINANCIAL STATEMENTS
434
5 GOVERNMENT-WIDE FINANCIAL STATEMENTS
435
CITY OF SELMA | JUNE 30, 2025
Statement of Net Position
The notes to the basic financial statements are an integral part of this statement. 6 Governmental Business-type
Activities Activities Total
ASSETS
Cash and investments 37,099,895 $ 4,312,627 $ 41,412,522 $ Restricted cash with fiscal agents 8,161,823 - 8,161,823 Receivables:

Accounts, net 840,324 2,590,312 3,430,636
Interest 286,714 - 286,714
Intergovernmental 3,998,032 266,130 4,264,162
Leases 228,260 186,565 414,825
Prepaid expenses 19,156 - 19,156
Deposits 393,395 - 393,395
Internal balances 403,735 (403,735) -
Land held for resale 1,493,290 - 1,493,290
Capital assets (net of accumulated depreciation/amortization):

Non-depreciable 21,777,060 569,868 22,346,928
Depreciable 817,893 54,498,841 55,316,734
Total assets 129,200,525 8,339,660 137,540,185

DEFERRED OUTFLOWS OF RESOURCES
Pension related 7,717,668 1,615,080 9,332,748
OPEB related 470,070 87,650 557,720
Total deferred outflows of resources 1,702,730 8,187,738 9,890,468

LIABILITIES
Current liabilities:

Accounts payable 2,542,476 208,590 2,751,066
Retainage payable 420,031 420,031 -
Accrued wages and benefits 975,422 194,750 1,170,172
Deposits and other liabilities 42,207 42,207 -
Accrued interest payable 467,135 467,135 -
Claims payable 229,963 229,963 -
Noncurrent liabilities:

Due within one year 1,905,723 214,692 2,120,415
Due in more than one year 27,932,245 255,857 28,188,102 Net pension liability 3,207,404 655,747 3,863,151
Net OPEB liability 1,258,582 234,681 1,493,263
Total liabilities 1,764,317 38,981,188 40,745,505

DEFERRED INFLOWS OF RESOURCES
Pension related 4,979,783 1,141,243 6,121,026
OPEB related 3,231,233 602,511 3,833,744
Lease related 115,026 193,614 308,640
Total deferred inflows of resources 1,858,780 8,404,630 10,263,410

NET POSITION
Net investment in capital assets 70,410,780 1,387,761 71,798,541 Restricted for:

Streets and roads 11,935,583 11,935,583 -
Public safety 742,242 742,242 -
Community development 2,310,359 2,310,359 -
Debt service 794,176 794,176 -
Capital projects 12,485,228 12,485,228 -
Pension trust 727,066 727,066 -
Unrestricted 5,031,532 (9,402,989) (4,371,457)
Total net position $ 90,002,445 6,419,293 $ 96,421,738 $ 436
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Statement of Activities
The notes to the basic financial statements are an integral part of this statement. 7 Net (Expense) Revenue and
Program Revenues Changes in Net Assets
Operating Capital Primary Government
Charges for Grants and Grants and Governmental Business-type Expenses Services Contributions Contributions Activities Activities Total Primary government:Governmental activities:

General government 4,086,343 $ - $ 249,098 $ - $ (3,837,245) $ - $ (3,837,245) $ Public safety 20,053,967 1,080,657 591,773 33,580 (18,347,957) - (18,347,957) Public works 2,477,847 1,111,660 4,991,299 1,972,645 5,597,757 - 5,597,757 Community development 1,412,512 464,547 200,467 - (747,498) - (747,498) Parks and recreation 848,416 54,323 - 4,400 (789,693) - (789,693) Interest and other charges - 1,258,806 - - (1,258,806) - (1,258,806) Total governmental activities 30,137,891 2,711,187 6,032,637 2,010,625 (19,383,442) - (19,383,442) Business-type activities:

Ambulance 5,267,990 7,881,258 - - - 2,613,268 2,613,268 Garbage 2,279,252 2,191,268 - - - (87,984) (87,984)
Pioneer Village 81,205 - - - - (81,205) (81,205)
Transit service 576,640 684,660 - - - 108,020 108,020
Cultural arts 128,798 193,866 35,000 - - (30,068) (30,068) Total business-type activities 10,885,984 8,398,953 35,000 - - 2,522,031 2,522,031 Total primary government $ 38,536,844 13,597,171 $ 6,067,637 $ 2,010,625 $ 2,522,031 (19,383,442) (16,861,411) General revenues:

Taxes 17,857,507 - 17,857,507Licenses and permits 768,975 - 768,975Motor vehicle in-lieu 38,965 - 38,965Fines 132,804 - 132,804Franchise fees 1,213,270 - 1,213,270Unrestricted investment earnings 1,580,212 64,259 1,644,471Gain on sale of capital assets 50,000 - 50,000Miscellaneous 1,249,353 14,368 1,263,721 Transfers (884,558) 884,558 -
Total general revenues and transfers 23,775,644 (805,931) 22,969,713 Change in net position 4,392,202 1,716,100 6,108,302
Net position - beginning, as previously presented 86,895,109 4,902,584 91,797,693 Error correction (1,045,820) - (1,045,820)
Change in accounting principle (239,046) (199,391) (438,437) Net position - beginning (restated) 85,610,243 4,703,193 90,313,436 Net position - ending 90,002,445 $ 6,419,293 $ 96,421,738 $ Functions/Programs
437
8 FUND FINANCIAL STATEMENTS
438
CITY OF SELMA | JUNE 30, 2025
Governmental Funds
Balance Sheet
The notes to the basic financial statements are an integral part of this statement. 9 Special Revenue
Fund
Nonmajor Total
Local Capital Governmental Governmental
General Transportation Projects Fund Funds Funds
ASSETS
Cash and investments 13,102,420 $ 3,646,081 $ 1,127,428 $ 16,241,439 $ 34,117,368 $ Cash with fiscal agents 727,066 - 7,425,131 9,626 8,161,823 Accounts receivable, net 459,855 - - 379,006 838,861
Interest receivable 143,578 - 37,013 87,060 267,651
Interfund receivables 3,362,603 - - - 3,362,603
Intergovernmental receivables 1,870,663 310,976 - 1,816,393 3,998,032 Leases receivable 228,260 - - - 228,260
Prepaid expenses - 9,536 - 1,682 11,218
Land held for resale - 1,493,290 - - 1,493,290
Total assets $ 21,397,271 3,957,057 $ 8,589,572 $ 18,535,206 $ 52,479,106 $

LIABILITIES
Accounts payable 1,337,597 $ 6,999 $ 502,414 $ 550,142 $ 2,397,152 $ Retainage payable - - 224,389 195,642 420,031
Accrued wages and benefits 787,988 - - 159,891 947,879
Deposits 12,100 - - 5,000 17,100
Other liabilities 25,107 - - - 25,107
Interfund payables - - - 2,017,083 2,017,083
Total liabilities 6,999 2,162,792 726,803 2,927,758 5,824,352

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - 101,537 101,537
Lease related - 193,614 - - 193,614
Total deferred inflows of resources - 193,614 - 101,537 295,151

FUND BALANCES
Nonspendable:

Leases receivable 34,646 - - - 34,646
Restricted for:

Streets and roads - 3,950,058 - 7,985,525 11,935,583
Public safety - - - 640,705 640,705
Community development - - - 2,310,359 2,310,359
Debt service - - - 794,176 794,176
Capital projects - - 7,862,769 4,840,173 12,702,942
Pension trust 727,066 - - - 727,066
Committed for:

Streets and roads - - - 24,626 24,626
Community development - - - 474,959 474,959
Recreation - - - 3,438 3,438
Assigned for:

Subsequent year's budget:

Appropriation of fund balance 2,201,812 - - - 2,201,812 Equipment replacement 850,799 - - - 850,799
Unassigned 15,226,542 - - (1,568,050) 13,658,492
Total fund balances 3,950,058 19,040,865 7,862,769 15,505,911 46,359,603 Total liabilities, deferred inflows
of resources, and fund balances $ 21,397,271 3,957,057 $ 8,589,572 $ 18,535,206 $ 52,479,106 $ 439
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position The notes to the basic financial statements are an integral part of this statement. 10 Amounts reported for governmental activities in the statement of net position are different because:

Total fund balance - governmental funds balance sheet 46,359,603 $ Capital assets, net of accumulated depreciation, used in governmental activities are not current financial resources; therefore, they are not reported in the governmental funds. 75,407,876
Long-term debt is not due and payable in the current period, and therefore, are not reported in the funds. (27,130,328)
Leases and subscriptions payable are not due and payable in the current period, and therefore, are not reported in the funds. (1,106,993) Compensated absences are not due and payable in the current period, and therefore are not reported in the funds. (1,525,085) Interest accrued on long-term debt obligations is reported as a liability in the statement of net position but does not get reported in the fund statements. (467,135)
Net pension liability and pension-related deferred outflows and inflows of resources are not due in the current period and therefore are not reported in the funds. These amounts consist of:

Net pension liability (3,078,949)
Deferred outflows of resources 7,470,452
Deferred inflows of resources (4,803,367) (411,864)
Net OPEB liability and OPEB-related deferred outflows and inflows of resources are not due in the current period and therefore are not reported in the funds. These amounts consist of:

Net OPEB liability (1,217,001)
Deferred outflows of resources 454,540
Deferred inflows of resources (3,124,478) (3,886,939)
Certain assets are not available to pay for current period expenditures; therefore, they are unavailable in the governmental funds. 101,537
Internal service funds are used by management to account for and allocate the costs of various internal services provided to other funds of the City. The assets and liabilities of the internal service funds are included in the governmental activities in the statement of net position. 2,661,773
Net position of governmental activities - statement of net position $ 90,002,445 440
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Governmental Funds
Statement of Revenues, Expenditures and Changes in Fund Balances The notes to the basic financial statements are an integral part of this statement. 11 Special Revenue Funds
Formerly
Major Fund
AB74 Nonmajor Total
Local Storm Drain Capital Projects Governmental Governmental General Transportation Appropriation Fund Funds Funds

REVENUES
Taxes 14,469,846 $ - $ - $ - $ 674,395 $ 15,144,241 $
Licenses and permits 768,975 - - - - 768,975
Intergovernmental 582,862 4,838,848 - - 7,231,786 12,653,496 Charges for services 1,399,306 - - - 735,885 2,135,191
Fines 138,171 - - - 8,239 146,410
Franchise fees 1,213,270 - - - - 1,213,270
Use of money and property 708,107 - - 450,387 1,283,570 2,442,064 Assessments - - - - 581,243 581,243
Loan repayments - - - - 4,530 4,530
Miscellaneous 7,468 175,923 - - 187,344 370,735
Total revenues 19,456,460 4,846,316 - 450,387 10,706,992 35,460,155

EXPENDITURES
Current:

General government 3,104,042 - - - 935,229 4,039,271
Public safety 11,933,082 - - 321,323 2,648,715 14,903,120 Public works 1,942,154 - - - 2,386,029 4,328,183
Community development 1,026,866 - - 191 331,356 1,358,413 Recreation 1,127,111 - - - - 1,127,111
Capital outlay 2,461,252 330,022 4,987,912 - 4,437,850 12,217,036 Debt service:

Principal 535,138 - - 640,218 - 1,175,356
Interest and fiscal charges - 208,255 - - 1,034,516 1,242,771 Total expenditures 22,337,900 330,022 - 5,309,426 12,413,913 40,391,261 Excess (deficiency) of revenues over
(under) expenditures 4,516,294 (2,881,440) - (4,859,039) (1,706,921) (4,931,106)

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt 342,522 - - - 752,978 1,095,500 Operating transfers in 910,000 - - 149,000 3,319,583 4,378,583 Operating transfers out (992,445) (675,000) - - (1,812,094) (3,479,539) Total other financing sources (uses) (675,000) 260,077 - 149,000 2,260,467 1,994,544 Net change in fund balance 3,841,294 (2,621,363) - (4,710,039) 553,546 (2,936,562) Fund balances - beginning, as previously presented 21,459,109 108,764 - 12,572,808 16,201,304 50,341,985 Error correction - 203,119 - - (1,248,939) (1,045,820)
Fund balances - beginning, as restated 21,662,228 108,764 - 12,572,808 14,952,365 49,296,165 Fund balances - ending $ 19,040,865 3,950,058 $ - $ 7,862,769 $ 15,505,911 $ 46,359,603 $ 441
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities The notes to the basic financial statements are an integral part of this statement. 12 Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balance -- total governmental funds (2,936,562) $ Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation and amortization expense. This is the amount by which capital outlays exceeded depreciation/amortization expense in the current period. 8,091,105 Repayment of bond, leases and other debt principal is an expenditure in the governmental funds, but repayment reduces long-term liabilities in the Statement of Net Position. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities.

Lease issued (1,050,275)
Subscription issued (45,225)
Principal paid on leases 284,545
Principal paid on subscription 108,105
Principal paid on long-term debt 855,343
Amortization of premiums 156,888 4,395
Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. (1,859,103)
Compensated absences expense reported in the statement of activities does not require the use of current financial resources; therefore, it is not reported as an expenditure in the governmental funds. 13,934
Accrued interest on long-term debt obligations is reported in the governmental activities but is not reported in the governmental fund statements. (71,560) Changes to net pension liability and pension related deferred outflows and inflows of resources do not require the use of current financial resources, and therefore are not reported as expenditures in governmental funds. (359,798) Changes to net OPEB liability and OPEB-related deferred outflows and inflows of resources do not require the use of current financial resources, and therefore are not reported as expenditures in governmental funds. 2,173,572 The net revenue (expense) of internal service funds is reported with governmental activities. (816,274)
Change in net position of governmental activities - statement of activities $ 4,392,202 442
CITY OF SELMA | JUNE 30, 2025
Proprietary Funds
Statement of Net Position
The notes to the basic financial statements are an integral part of this statement. 13 Governmental
Business-type Activities - Enterprise Funds Activities
Nonmajor Internal
Enterprise Service
Ambulance Garbage Transit Funds Total Funds
ASSETS
Current assets:

Cash and investments $ 4,144,794 $ 167,833 - $ $ 4,312,627 - $ $ 2,982,527 Accounts receivable, net 2,588,202 - - 2,110 2,590,312 1,463 Interest receivable - - - - 19,063 -
Intergovernmental receivable - 266,130 - 266,130 - -
Lease receivable - - 186,565 - 186,565 -
Prepaid expenses - - - - - 7,938
Deposits - - - - - 393,395
Total current assets - 6,732,996 433,963 188,675 7,355,634 3,404,386 Noncurrent assets:

Capital assets:

Land 554,025 - - - 554,025 -
Construction in progress 15,843 - - - 15,843 -
Buildings and improvements 111,315 - - 284,182 395,497 603,245 Machinery and equipment 1,177,510 - - 3,515 1,181,025 497,467 Right-to-use leased buildings 68,203 - - - 68,203 -
Right-to-use leased equipment - - - - - 120,993
Less accumulated depreciation and amortization (551,432) - - (275,400) (826,832) (353,680) Total noncurrent assets - 1,375,464 - 12,297 1,387,761 868,025 Total assets - 8,108,460 433,963 200,972 8,743,395 4,272,411

DEFERRED OUTFLOWS OF RESOURCES
Pension related 1,387,762 - 203,087 24,231 1,615,080 247,216 OPEB related - 78,872 7,678 1,100 87,650 15,530
Total deferred outflows of resources - 1,466,634 210,765 25,331 1,702,730 262,746

LIABILITIES
Current liabilities:

Accounts payable 34,247 143,630 16,080 14,633 208,590 145,324 Accrued wages and benefits 175,973 - 16,111 2,666 194,750 27,543 Interfund payables - 91,664 - 190,080 281,744 1,063,776 Claims payable - - - - - 229,963
Current portion of compensated absences 199,631 - 9,588 5,473 214,692 13,204 Current portion of leases payable - - - - - 10,219
Total current liabilities 235,294 409,851 41,779 212,852 899,776 1,490,029 Noncurrent liabilities:

Compensated absences 237,908 - 11,426 6,523 255,857 15,735 Leases payable - - - - - 36,404
Net pension liability 583,129 - 63,559 9,059 655,747 128,455 Net OPEB liability - 211,177 20,557 2,947 234,681 41,581 Total noncurrent liabilities - 1,032,214 95,542 18,529 1,146,285 222,175 Total liabilities 235,294 1,442,065 137,321 231,381 2,046,061 1,712,204

DEFERRED INFLOWS OF RESOURCES
Pension related 963,203 159,402 - 18,638 1,141,243 176,416 OPEB related 542,168 52,776 - 7,567 602,511 106,755
Lease related - - - 115,026 115,026 -
Total deferred inflows of resources - 1,505,371 212,178 141,231 1,858,780 283,171

NET POSITION (DEFICIT)
Net investment in capital assets 1,375,464 - - 12,297 1,387,761 821,402 Unrestricted (235,294) 5,252,194 295,229 (158,606) 5,153,523 1,718,380 Total net position (deficit) 6,627,658 $ (235,294) $ 295,229 $ (146,309) $ 6,541,284 2,539,782 $ Adjustment to report the cumulative internal balance for the net effect of the activity between the internal service funds and the enterprise funds over time (121,991) Net position of business-type activities $ 6,419,293
443
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Proprietary Funds
Statement of Revenues, Expenses and Changes in Net Position The notes to the basic financial statements are an integral part of this statement. 14 Governmental
Business-type Activities - Enterprise Funds Activities
Nonmajor Internal
Enterprise Service
Ambulance Garbage Transit Funds Total Funds
Operating revenues:

Charges for services 7,881,258 $ 2,191,748 $ 684,660 $ 163,798 $ 10,921,464 $ 6,054,975 $ Rents - - - 46,803 46,803 -
Miscellaneous - - - 13,888 13,888 4,700
Total revenues 2,191,748 7,881,258 684,660 224,489 10,982,155 6,059,675 Operating expenses:

Personnel services 3,686,629 - 264,308 54,451 4,005,388 3,512,521 Services and supplies 1,177,246 2,279,252 297,126 264,145 4,017,769 1,234,005 Other internal services - - - - - 2,291,082
Depreciation and amortization - 159,124 - 1,149 160,273 109,357 Total operating expenses 2,279,252 5,022,999 561,434 319,745 8,183,430 7,146,965 Operating Income (loss) (87,504) 2,858,259 123,226 (95,256) 2,798,725 (1,087,290) Nonoperating revenues (expenses)
Interest income 10,121 - 692 13,286 24,099 67,653
Interest expense - - - - - (4,318)
Total nonoperating revenues (expenses) - 10,121 692 13,286 24,099 63,335 Income (loss) before transfers 2,868,380 (87,504) 123,918 (81,970) 2,822,824 (1,023,955) Transfers in 23,364 - - 74,600 97,964 -
Transfers out (723,153) - (255,910) (3,459) (982,522) (14,485) Changes in net position 2,168,591 (87,504) (131,992) ( 1,938,266 10,829) (1,038,440) Net position (deficit) - beginning, as previously presented (147,790) 4,661,892 423,343 (135,036) 4,802,409 3,578,860 Change in accounting principle (202,825) - 3,878 (444) (199,391) (638) Net position (deficit) - beginning (restated) (147,790) 4,459,067 427,221 (135,480) 4,603,018 3,578,222 Net position (deficit) - ending $ 6,627,658 (235,294) $ 295,229 $ (146,309) $ 6,541,284 $ 2,539,782 Adjustment for the net effect of the current year activity between the internal service funds and the enterprise funds. (222,166) Changes in the net position of business-type activities $ 1,716,100 444
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Proprietary Funds
Statement of Cash Flows
The notes to the basic financial statements are an integral part of this statement. 15 Governmental
Business-type Activities -- Enterprise Funds Activities Nonmajor Internal
Enterprise Service
Ambulance Garbage Transit Funds Total Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Cash received for current services $ 7,748,395 $ 2,191,748 $ 697,645 $ 163,768 $ 10,801,556 $ 6,042,745 Cash received for rents - - 45,675 - 45,675 -
Cash paid for services and supplies (1,129,473) (2,443,221) (281,046) (267,456) (4,121,196) (3,860,318) Cash paid for salaries and benefits (3,879,355) (366,761) - (61,111) (4,307,227) (3,349,730) Cash received for other operating revenues - - - 13,888 13,888 4,700 Net cash provided by (used for) operating activities (251,473) 2,739,567 49,838 (105,236) 2,432,696 (1,162,603)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Loans from (to) other funds - 91,664 - 20,809 112,473 922,478 Transfers (to) from other funds (699,789) - (255,910) 71,141 (884,558) (14,485) Net cash provided by (used for) noncapital
financing activities (699,789) 91,664 (255,910) 91,950 (772,085) 907,993

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Principal paid on leases - - - - - (15,339)
Interest paid on long-term liabilities - - - - - (4,318) Acquisition of capital assets (162,783) - - - (162,783) (305,629) Net cash provided by (used for) capital and
related financing activities (162,783) - - - (162,783) (325,286)

CASH FLOW FROM INVESTING ACTIVITIES
Interest received - 25,362 692 13,286 39,340 69,363
Net cash provided by (used for) investing activities - 25,362 692 13,286 39,340 69,363 Net increase (decrease) in cash and investments 1,902,357 (159,809) (205,380) 1,537,168 - (510,533) Cash and investments - beginning 159,809 2,242,437 373,213 - 2,775,459 3,493,060 Cash and investments - ending $ 4,144,794 - $ 167,833 $ - $ 4,312,627 $ 2,982,527 $ 445
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Proprietary Funds
Statement of Cash Flows
(Continued)
The notes to the basic financial statements are an integral part of this statement. 16 Governmental
Business-type Activities -- Enterprise Funds Activities Nonmajor Internal
Enterprise Service
Ambulance Garbage Transit Funds Total Funds
Reconciliation of operating income to net cash
provided by (used for) operating activities:

Operating income (loss) $ (87,504) 2,858,259 $ 123,226 $ (95,256) $ 2,798,725 $ (1,087,290) $ Adjustments to reconcile operating income to
net cash provided by (used for) operating activities:

Depreciation/amortization 159,124 - - 1,149 160,273 109,357 Changes in the balance sheet:
(Increase) decrease in:

Accounts receivable, net (132,863) - 12,985 (30) (119,908) (1,017) Leases receivable - - - 5,914 5,914 -
Deposits - - - - - (11,213)
Prepaid expenses 96,879 - - - 96,879 61,553
Deferred outflows of resources from pensions 633,448 - 119,584 12,637 765,669 90,344 Deferred outflows of resources from OPEB 16,286 - 5,616 422 22,324 (1,485) Increase (decrease) in:

Accounts payable (49,106) (163,969) 16,080 (3,311) (200,306) (335,076) Accrued wages and benefits 21,704 - (3,842) 255 18,117 (41) Claims payable - - - - - 53,586
Compensated absences 259,999 - (5,296) 526 255,229 21,191 Net pension liability (453,617) - (62,241) (5,800) (521,658) (8,427) Net OPEB liability (415,489) - (66,994) (7,073) (489,556) (50,917) Deferred inflow of resources from pensions (341,128) (78,335) - (7,902) (427,365) (42,603) Deferred inflow of resources from OPEB 86,071 (10,945) - 275 75,401 39,435 Deferred inflow of resources from leases - - - (7,042) (7,042) - Total adjustments (118,692) (163,969) (73,388) (9,980) (366,029) (75,313) Net cash provided by (used for) operating activities $ (251,473) 2,739,567 $ 49,838 $ (105,236) $ 2,432,696 $ (1,162,603) $ 446
CITY OF SELMA | JUNE 30, 2025
Fiduciary Funds
Statement of Fiduciary Net Position
The notes to the basic financial statements are an integral part of this statement. 17 Redevelopment
Successor Agency
Private-Purpose
Trust Fund
ASSETS
Cash and investments $ 411,795
Interest receivable 265
Notes receivable 13,305
Total assets 425,365

LIABILITIES
Interest payable 46,992
Long-term liabilities:

Due within one year 95,000
Due in more than one year 2,220,000
Total liabilities 2,361,992

NET POSITION (DEFICIT)
Held in trust for retirement of obligations of
the former Selma Redevelopment Agency (1,936,627)
Total net position (deficit) $ (1,936,627)
447
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Fiduciary Funds
Statement of Changes in Fiduciary Net Position
The notes to the basic financial statements are an integral part of this statement. 18 Redevelopment
Successor Agency
Private-Purpose
Trust Fund

ADDITIONS
Property taxes 222,705 $
Investment earnings 2,323
Total additions 225,028

DEDUCTIONS
Community development 28,000
Interest and fiscal charges 117,851
Total deductions 145,851
Change in net position 79,177
Net position (deficit) - beginning, as previously presented (3,061,624) Error correction 1,045,820
Net position (deficit) - beginning (restated) (2,015,804) Net position (deficit) - ending $ (1,936,627)
448
19 NOTES TO THE BASIC FINANCIAL STATEMENTS
449
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
20 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The combined financial statements of the City of Selma, California (the City) have been prepared in conformity with accounting principles applicable to governmental units which are generally accepted in the United States of America. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles.

A. Reporting Entity
The City of Selma is a general law city incorporated on March 15, 1893, and as such draws its authority from the constitution and laws of the State of California. The City has a council/manager form of government and is governed by a five-member elected council. The City Manager is appointed by the City Council. The City provides the following services:
police and fire protection, ambulance, transit, street construction and maintenance, planning and zoning, and general administrative services.

The City’s financial statements include the operations of all organizations for which the City Council exercises oversight responsibility. Oversight responsibility is demonstrated by financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations and accountability for fiscal matters.

B. Blended Component Units
Based on the aforementioned oversight criteria, the operations of the Selma Public Finance Authority (the Authority) have been blended into the accompanying financial statements. Members of the City Council, as well as City administrative personnel make up a significant portion of the governing bodies.

The Authority’s specific and primary purpose is to provide financial assistance to the City of Selma and other agencies by acquiring qualified obligations that were issued for the acquisition, construction, and improvement of public facilities and property.

Separate financial statements for the Authority can be obtained from the Finance Director, City of Selma, 1710 Tucker Street, Selma, CA 93662.

C. Basis of Presentation
The accounts of the City are organized based on funds. A fund is an independent fiscal and accounting entity with a selfbalancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistently with legal and managerial requirements.

Government-Wide Statements
The Statement of Net Position and the Statement of Activities include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double-counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities generally are financed through taxes, intergovernmental revenues, and other non-exchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties. 450
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
21 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Basis of Presentation (Continued)
Government-Wide Statements (Continued)
The Statement of Activities presents a comparison between direct expenses and program revenues for the different business-type activities of the City and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function.

The City does not allocate indirect expenses in the Statement of Activities. Program revenues include (a) fees, fines, and charges paid by the recipients of goods or services offered by the programs and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to interfund activities, payables and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities those transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated: due to/due from other funds, interfund note receivable/interfund long-term debt, and transfers in/transfers out.

Fund Financial Statements
The fund financial statements provide information about the City’s funds. Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds; each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. An accompanying schedule is presented to reconcile and explain the differences in funds and changes in fund balances as presented in these statements to the net position and changes in net position presented in the government-wide financial statements.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which a party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as non-operating expenses.

Major Funds
Major funds are defined as funds that have either assets, and deferred outflows of resources, liabilities and deferred inflows of resources, revenues or expenditures/expenses equal to ten percent of their fund-type total and five percent of the grand total. Major governmental and business-type funds are identified and presented separately in the fund financial statements. All other funds, called nonmajor funds, are combined and reported in a single column, regardless of their fund-type. The General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds.
451
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
22 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Basis of Presentation (Continued)
Major Funds (Continued)
The City reports the following major governmental funds:

General Fund – The general fund is the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Local Transportation Fund Special Revenue Fund – This fund accounts for the activities of the City’s local transportation fund allocation for various transit projects.

Capital Projects Fund – This fund accounts for capital projects including construction, renovation, and major infrastructure improvements.

The City reports on the following major enterprise funds:

Ambulance Fund – This fund accounts for the operations of the ambulance service provided by the City.

Garbage Fund – This fund accounts for the transactions relating to the commercial and residential garbage collection for the City.

Transit Fund – This fund accounts for the transactions between the City and the Fresno County Rural Transit Agency (FCRTA). The City performs repair and maintenance services necessary to maintain FCRTA’s vehicle fleet.

In addition, the City reports the following fund types:

Internal Service Funds – These funds are used to account for revenues and expenses related to services provided to parties inside the City. These funds facilitate distribution of support costs to the users of support services on a costreimbursement basis. Because the principal users of the internal services are the City’s governmental activities, this fund type is included in the “Governmental Activities” column of the government-wide financial statements.

Private Purpose Trust Fund – This fund is used to account for the assets of the former City of Selma Redevelopment Agency during the wind down period.
452
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
23 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Measurement Focus and Basis of Accounting
The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial statements.

Government-Wide, Proprietary, and Fiduciary Fund Financial Statements These financial statements are reported using the economic resources measurement focus. The government-wide and proprietary fund financial statements are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flow takes place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, grants, entitlements, and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.

Governmental Fund Financial Statements
The governmental fund financial statements are reported using the current financial resources measurement focus and the modified basis of accounting. Revenues, except for grants, are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources.

Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenue of the current fiscal year. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirement, and the amount is received during the period or within the availability period for this revenue resource (within 60 days of year-end).

Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred, and all other eligibility requirements have been met. All other revenues items are considered to be measurable and available only when cash is received by the City.

The proprietary and private-purpose trust funds are reported using the economic resources measurement focus and the accrual basis of accounting. The agency fund has no measurement focus but utilizes the accrual basis of accounting for reporting its assets and liabilities.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s proprietary funds are charges to customers for sales and services. Operating expenses for proprietary funds include the cost of sales and services, administrative expenses, and depreciation/amortization on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. 453
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
24 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts
Cash and Cash Equivalents
For the purposes of the Statement of Cash Flows, highly liquid investments are considered to be cash equivalents if they have a maturity of three months or less when purchased.

Deposits and Investments
The City maintains a cash and investment pool that is available for use by all funds. This pool utilizes investments authorized by the Government Code and is further defined by the City's investment policy that is approved by the City Council.

Authorized investments include deposits in the State of California administered Local Agency Investment Fund (LAIF), insured certificates of deposits, collateralized certificates of deposits, commercial paper, money market mutual funds, federally sponsored credit agency securities, and securities backed by the U.S. Government. All investments are stated at fair value.

Interest income earned as a result of pooling is distributed to the appropriate funds based on month-end cash balances in each fund. Interest income from cash and investments with fiscal agents is credited directly to the related fund.

Restricted Assets
Cash with fiscal agents is used to report resources set aside for potential deficiencies in the repayment ability of the enterprise funds, and for payment of construction projects undertaken by the City.

Interfund Transactions
Interfund transactions are reflected as loans, services provided or used, reimbursements or transfers. Loans reported as receivables and payables, as appropriate, are subject to elimination upon consolidation and are referred to as either “due to/from other funds” (i.e. the current portion of interfund loans) or “advances to/from other funds” (i.e. the noncurrent portion of interfund loans). Any residual balance between the governmental activities and the business-type activities are reported in the fund financial statements and are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not available financial resources.

Services provided or used, deemed to be at market or near market rates, are treated as revenues and expenditures or expenses. Reimbursements occur when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers between governmental or proprietary funds are netted as part of the reconciliation to the government-wide presentation.

Receivables
Enterprise fund statements report an allowance for uncollectible accounts against the account receivables. All customers are billed monthly. The estimated value of services provided, but unbilled at year-end, has been included in the accompanying financial statements.
454
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
25 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Property Taxes
Taxes are payable in two installments on November 1 and March 1. They become delinquent on December 10 and April 10 respectively. The lien date is January 1st each year. Unsecured property taxes are payable in one installment on or before August 31. The County of Fresno bills and collects the taxes for the City.

On October 12, 1993, the Fresno County Board of Supervisors voted to adopt an alternate method of property tax apportionment known as the Teeter Plan. The method applies to current secured and supplemental, but not to unsecured. The basic concept of the Teeter Plan is that the County will apportion taxing agencies 100% of their levy (adjusted for roll changes) with the County owning the delinquent receivables. The County will apportion the current secured and unitary taxes into a revenue account in three installments. The first 50% was apportioned on December 15, the balance will be apportioned by April 15, and June 15 at 45% and 5%, respectively.

Capital Assets
Purchased or constructed capital assets are reported at cost or estimated historical cost. Donated fixed assets are recorded at their estimated fair value at the end of the donation. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not capitalized. A capitalization threshold of $5,000 is used for machinery and equipment, and $10,000 is used for buildings and building improvements.

Capital assets are being depreciated using the straight-line method over the following estimated useful lives:

Estimated
Asset Class Useful Lives
Roads and Infrastructure 30-50 years
Buildings 50 years
Building Improvement 20 years
Vehicles 2-15 years
Office Equipment 3-15 years
Computer Equipment 3-15 years
Right-to-use leased buildings 3-15 years
Right-to-use leased equipment 3-15 years
Right-to-use IT subscriptions 3-15 years
Right-to-Use Lease Assets
Right-to-use lease assets are recorded at the amount of the initial measurement of the lease liabilities and modified by any lease payment made to the lessor at or before the commencement of the lease term, less any lease incentives received from the lessor at or before the commencement of the lease term along with any initial direct costs that are ancillary charges necessary to place the lease assets into service. 455
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
26 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Leases
Lessee: The City is a lessee for non-cancellable leases of equipment and vehicles. The lessee recognizes a lease liability and an intangible right-to-use leased asset in the government-wide financial statements. The City recognizes lease liabilities with an initial, individual value of $5,000 or more.

At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life.

Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments.  The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases, which it has determined is the prime rate at the inception of the lease.  The lease term includes the non-cancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability. Lease assets are reported with other capital assets and lease liabilities are reported with long-term debt on the Statement of Net Position.

Lessor: The City is a lessor for non-cancellable leases of land. The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental and enterprise fund financial statements.

At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.

Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts.  The City uses the interest rate charged to the lessees as the discount rate. When the interest rate charged to the lessees is not provided, the City generally uses the implied rate of return as the discount rate for leases. When the implied rate of return cannot be determined, the City uses its estimated incremental borrowing rate which it has determined is the prime rate at the inception of the lease.  The lease term includes the non-cancellable period of the lease. Lease receipts included in the measurement of the lease receivable are composed of fixed payments from the lessee.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.
456
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
27 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Subscription Based Information Technology Arrangements (SBITAs) Lessee: The City entered into non-cancellable subscription-based information technology arrangements (SBITAs) for the acquisition of various information technology services. SBITAs are accounted for in accordance with GASB Statement No.

96. Upon commencement of a subscription, the City recognizes subscription liability as an intangible right-to-use subscription asset (subscription asset) in the government-wide financial statements. Subscription liabilities are recognized when their initial individual values are $25,000 or more. The subscription liability is initially measured at the present value of payments expected to be made during the subscription term and is subsequently reduced by the principal portion of subscription payments made. The subscription asset is initially measured as the initial amount of the subscription liability, adjusted for subscription payments made at or before the subscription commencement date, and any directly attributable initial costs. The subscription asset is amortized on a straight-line basis over its useful life.

Key estimates and judgments related to SBITAs include determining the discount rate used to discount expected subscription payments to present value, the subscription term, and the composition of subscription payments.  The City generally uses the interest rate charged by the subscription provider as the discount rate. When the interest rate charged by the provider is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for SBITAs, which is the prime rate at the inception of the subscription.  The subscription term includes the noncancellable period of the subscription and subscription payments that the City is reasonably certain to make.
 The measurement of subscription liability excludes any variable payments such as payments based on the number of user seats unless they depend on an index or a rate or are fixed in substance.

The City monitors changes in circumstances that would require a remeasurement of its SBITAs and will remeasure the subscription asset and liability if certain changes occur that are expected to significantly affect the amount of the subscription liability. Subscription assets are reported with other intangible assets, and subscription liabilities are reported as liabilities on the statement of net position.

This disclosure provides information on the accounting policies related to Subscription-Based Information Technology Arrangements (SBITAs) in accordance with GASB Statement No. 96 and should be read in conjunction with the accompanying financial statements.

Risk Management
The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

Interest Payable
In the government-wide financial statements, interest payable for long-term debt is recognized as the liability is incurred for the governmental fund-types and proprietary-fund types.

In the fund financial statements, proprietary fund-types recognize the interest payable when the liability is incurred. 457
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
28 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Compensated Absences Payable
The City recognizes a liability for compensated absences for leave time that (1) has been earned for services previously rendered by employees, (2) accumulates and is allowed to be carried over to subsequent years, and (3) is more likely than not to be used as time off or otherwise settled during or upon separation from employment. Based on the criteria listed, three types of leave qualify for liability recognition for compensated absences – vacation, compensatory time, and sick leave. The liability for compensated absences is reported as incurred in government-wide and proprietary fund financial statements. A liability for compensated absences is recorded in the governmental funds only if the liability has matured because of employee resignations or retirements.

The liability is measured based on leave balances earned as of year-end and current pay rates and includes salary-related benefits, such as employer payroll taxes and retirement contributions, where applicable.

Vacation
The City’s policy permits employees to accumulate earned but unused vacation benefits, which are eligible for payment at the employee’s current pay rate upon separation from employment.

Compensatory Time
The City’s policy permits certain employees to accumulate earned compensatory time, which is eligible for payment at the employee’s current pay rate upon separation from employment.

Sick Leave
The City’s policy permits employees to accumulate earned but unused sick leave. All sick leave lapses when employees leave the employment of the City and, upon separation from service, payout is available in accordance with the provisions of the applicable Memorandum of Understandings (MOUs). In addition to the payout, a liability for the estimated value of sick leave that will be used by employees as time off is included in the liability for compensated absences. The estimated value of sick leave is calculated based on a five-year historical usage average to determine the portion more likely than not to be used as paid time off.

The liability for compensated absences has been calculated in accordance with the provisions of applicable Memorandum of Understandings (MOUs), with individual employee leave policies and payout provisions incorporated into the measurement of the liability.

Unearned Revenue
Unearned revenue is a cash receipt for which asset recognition criteria have been met, but asset revenue recognition criteria have not been met. The City typically records intergovernmental revenues (primary grants and subventions) received but not earned (qualifying expenditures not yet incurred) as unearned revenue.

Unavailable Revenue
In the fund financial statements, unavailable revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unavailable revenue for transactions for which revenues have been earned, but for which funds are not available to meet current financial obligations.
458
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
29 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Long-Term Debt
In the government-wide financial statements and enterprise fund type statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or enterprise fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premiums or discount.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources.

Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Pensions
In the government-wide financial statements, pensions are recognized and disclosed using the accrual basis of accounting (see Note 10 and the RSI section immediately following the notes to financial statements), regardless of the amount recognized as pension expenditures on the modified accrual basis of accounting. The City recognizes a net pension liability of the qualified pension plan in which it participates, which represents the excess of the total pension liability over the fiduciary net position of the qualified pension plan, measured as of the City’s fiscal year-end or the City’s proportionate share thereof in the case of a cost-sharing multiple-employer plan. Changes in the net pension liability during the period are recorded as pension expense, or as deferred inflows of resources or deferred outflows of resources depending on the nature of the change, in the period incurred. Those changes in net pension liability that are recorded as deferred inflows of resources or deferred outflows of resources that arise from changes in actuarial assumptions or other inputs and differences between expected or actual experience are amortized over the weighted average remaining service life of all participants including retirees, in the respective qualified pension plan and recorded as a component of pension expense beginning with the period in which they arose. Projected earnings on qualified pension plan investments are recognized as a component of pension expense. Differences between projected and actual investment earnings are reported as deferred inflows of resources or deferred outflows of resources and amortized as a component of pension expense on a closed basis over a five-year period beginning with the period in which the difference occurred.

For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions and pension expense, information about the fiduciary net position of the City of Selma California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
459
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
30 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Fund Balances – Governmental Funds
Fund balances of the governmental funds are classified as follows:

Nonspendable – represents amounts that cannot be spent because they are either not in spendable form (such as inventory or prepaid insurance) or legally required to remain intact (such as notes receivable or principal of a permanent fund).

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

Committed – represents amounts that can only be used for specific purposes because of a formal action by the City Council. Committed amounts cannot be used for any other purpose unless the City Council removes those constraints by taking the same type of formal action. Committed fund balance amounts may be used for other purposes with appropriate due process by the City Council. Commitments are typically made through adoption and amendment of the budget. Committed fund balance amounts differ from restricted balances in that the constraints on their use do not come from outside parties, constitutional provisions, or enabling legislation.

Assigned – represents amounts which the City intends to use for a specific purpose, but that do not meet the criteria to be classified as restricted or committed. Intent may be stipulated by the City Council or by an official or body to which the City Council delegates authority. Specific amounts that are not restricted or committed in a special revenue, capital projects, debt service or permanent fund are assigned for purposes in accordance with the nature of their fund type or the fund’s primary purpose. Assignments within the general fund convey that the intended use of those amounts is for a specific purpose that is narrower than the general purposes of the City itself.

Unassigned – represents amounts which are unconstrained in that they may be spent for any purpose. Only the general fund reports a positive unassigned fund balance. Other governmental funds might report a negative balance in this classification because of overspending for specific purposes for which amounts had been restricted, committed or assigned.

When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned funds. 460
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
31 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Net Position
In the government-wide financial statements and proprietary fund financial statements, net position is classified as follows:

Net Investment in Capital Assets – This component of net position consists of capital assets, net of accumulated depreciation/amortization, reduced by the outstanding balances of debt that are attributable to the acquisition, construction, or improvement of those assets.

Restricted – This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets reduced by liabilities and deferred inflows of resources related to those assets.

Unrestricted – This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position.

When expenses are incurred for purposes for which both restricted and unrestricted components of net position are available, the City’s policy is to apply the restricted component of net position first, then the unrestricted component of net position as needed.

Deferred Outflows/Inflows of Resources
In addition to assets, the Statement of Financial Position reports a separate section for deferred outflows of resources.

This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow resource (expense/expenditure) until then. The City has two items that qualify for reporting in this category, deferred outflows related to pensions and deferred outflows related to OPEB.

In addition to liabilities, the Statement of Financial Position reports a separate section for deferred inflows of resources.

The separate financial element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. The City has three types of deferred inflows which arise only under a full accrual basis of accounting, deferred inflows related to pensions, deferred inflows related to OPEB, and deferred inflows related to leases.

Unavailable revenues arise only under the modified accrual basis of accounting and are reported only on the governmental funds balance sheet.
461
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
32 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows/inflows of resources related to OPEB, and OPEB expense have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used.

Valuation Date June 30, 2023
Measurement Date June 30, 2024
Measurement Period June 30, 2023 to June 30, 2024
Estimates
The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses/expenditures during the reporting period. Actual results could differ from those estimates.
462
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
33 NOTE 2 – COMPLIANCE AND ACCOUNTABILITY
A. Deficit Fund Balance or Fund Net Position of Individual Funds The following are funds having deficit fund balances or fund net position at year-end:

Deficit
Fund Name Amount
Nonmajor Special Revenue Funds
CMAQ Grant Fund 42,633 $
CDBG Grant Fund 280,658
ABC Grant Fund 72
DOJ Bynes Grant Fund 2,476
ACT Program Fund 12,539
High Speed Rail CVTC Fund 169,713
Transit Oriented Development Fund 46,806
SB2 Planning Grant Program Fund 47,938
FEMA Fire Grant 8,895
Prop 68 Park Grant 316,474
Tactical Urbanism Grant 13,356
CalTrans Fund 10,000
AB74 Storm Drain Appropriation 616,490
Major Enterprise Funds
Garbage Fund 235,294
Nonmajor Enterprise Funds
Pioneer Village Fund 24,840
Cultural Arts Fund 121,469
Nonmajor Internal Service Funds
Fleet Management Fund 209,935
Employee Benefits Fund 1,188,147
Certain individual funds reported deficit fund balances or net positions as of June 30, 2025.

Governmental fund deficits are primarily due to the timing of expenditures incurred in advance of receiving related grant reimbursements or project financing. These amounts are expected to be recovered through subsequent reimbursements, transfers, or other funding sources in accordance with the underlying agreements.

Enterprise fund deficits reflect normal fluctuations in operating results and, in certain cases, expenditures exceeding revenues in the current year. The City monitors these operations and may adjust rates, reduce expenses, or provide support, as needed, to maintain financial stability.

Certain internal service funds reported deficits due to charges to user departments not fully covering current costs. The fleet management fund experienced increased operating costs, while the employee benefits fund, which is relatively new, has not yet aligned contribution rates with actual costs. The City is evaluating rate structures and may implement increases or provide supplemental funding to restore net position. 463
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
34 NOTE 3 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2025, were classified in the accompanying financial statements as follows:

Statement of net position:

Cash and investments 41,412,522 $
Restricted cash and investments with fiscal agent 8,161,823 Fiduciary funds:

Cash and investments 411,795
Total cash and investments $ 49,986,140
Cash and investments as of June 30, 2025, consisted of the following:

Cash on hand $ 1,775
Deposits with financial institutions 15,659,106
Investments 34,325,259
Total cash and investments $ 49,986,140
A. Investment Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s Investment Policy, where more restrictive) that address interest rate risk, credit risk, and the concentration of credit risk. This table does not address investment of debt proceeds held by bond trustees that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.

Maximum Maximum
Maximum Percentage Investment
Maturity of Portfolio in One Issuer
Local Agency Investment Fund (State Pool) N/A None None US Treasury Obligations N/A None None
US Government Agency Issues N/A None None
Insured Passbook on Demand Deposits with
Banks and Savings and Loans N/A None None
Certificate of Deposits 5 years None None
Bankers Acceptances 180 days 40% 30%
Commercial Paper 270 days 25% 10%
Mutual Funds (must be comprised of eligible securities
permitted under this policy) N/A 20% 10%
Money Market Funds (must be compromised of eligible
securities permitted under this policy) N/A 20% 10%
Authorized Investment Type
The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City. 464
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
35 NOTE 3 – CASH AND INVESTMENTS (Continued)
B. Investment Authorized by Debt Agreement
Investment of debt proceeds held by bond trustees are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustees. The table also identifies certain provisions of these debt agreements that address interest-rate risk, credit risk, and concentration of credit risk.

Maximum Maximum
Maximum Percentage Investment
Maturity of Portfolio in One Issuer
Local Agency Investment Fund (State Pool) N/A None $50 million US Treasury Obligations N/A None None
US Government Agency Issues N/A None None
Insured Passbook on Demand Deposits with
Banks and Savings and Loans N/A None None
Certificate of Deposits 1 year None None
Bankers Acceptances 1 year None None
Commercial Paper N/A None None
Mutual Funds (must be comprised of eligible securities
permitted under this policy) N/A None None
Money Market Funds (must be compromised of eligible
securities permitted under this policy) N/A None None
Investment Agreements N/A None None
Authorized Investment Type
The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City.

C. Interest Rate Risk
Interest rate risk is the risk that the changes in market interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of short-term and longer-term investments and by timing cash flows from maturity so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair value of the City’s investments (including investments held by the bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
12 Months
Amount or Less
State Investment Pool $ 26,163,436 $ 26,163,436
PARS Section 115 Pension Trust 727,066 727,066
Held by Bond Trustee:

Money Market Funds 7,434,757 7,434,757
Total investments $ 34,325,259 34,325,259 $
Investment Type
465
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
36 NOTE 3 – CASH AND INVESTMENTS (Continued)
D. Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations The City has no investments (including investments held by bond trustees) that are highly sensitive to interest-rate fluctuations (to a greater degree than already indicated in the information provided above).

E. Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment.

This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual Standard and Poor’s rating as of fiscal year end for each investment type.

Ratings as of Fiscal Year End
Minimum
Amount Legal Rating Not Rated AAAm
State Investment Pool $ 26,163,436 N/A 26,163,436 $ $ - PARS Section 115 Investment Trust 727,066 N/A 727,066 - Held by Bond Trustee:

Money Market Funds 7,434,757 N/A 7,434,757 -
Total investments $ 34,325,259 26,890,502 $ 7,434,757 $ Investment Type
F. Concentration of Credit Risk
The investment policy of the City of Selma contains no limitations on the amount that can be invested with any one issuer beyond that stipulated by the California Government Code. There were no investments in any one issuer that represented 5% or more of the total investments.

G. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (example: broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state laws (unless so waived by the governmental unit).

The fair value of the pledged securities and the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

As of June 30, 2025, the carrying amount of the City’s bank deposits was $15,659,106, and the respective bank balances totaled $16,012,678, the total amount of which was collateralized with pooled securities held by the financial institution’s trust department. These securities are held in the name of the financial institution and not in the name of the City.

As of June 30, 2025, none of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in uncollateralized accounts. In addition, as of June 30, 2025, no investments were held by the same brokerdealer (counterparty) that was used by the City to purchase the securities. 466
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
37 NOTE 3 – CASH AND INVESTMENTS (Continued)
H. Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro rata share of the value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

I. Fair Value Measurements
The City categorizes its fair value measurement within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the relative inputs used to measure the fair value of the investments. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).

The three levels of the fair value hierarchy are described as follows:

Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical assets in active markets that the City has the ability to access.

Level 2 – Inputs to the valuation methodology include:
 Quoted prices for similar assets in active markets;
 Quoted prices for identical or similar assets in inactive markets;  Inputs other than quoted prices that are observable for the asset;  Inputs that are derived principally from or corroborated by observable market data by correlation or other means.

Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Unobservable inputs reflect the City’s own assumptions about the inputs market participants would use in pricing the asset (including assumptions about risk). Unobservable inputs are developed based on the best information available in the circumstances and may include the City’s own data.

The asset’s level within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. The determination of what constitutes observable requires judgment by the City’s management.

City management considers observable data to be the market data, which is readily available, regularly distributed or updated, reliable, and verifiable, not proprietary, and provided by multiple independent sources that are actively involved in the relevant markets.

The categorization of an investment within the hierarchy is based upon the relative observability of the inputs to its fair value measurement and does not necessarily correspond to City Management’s perceived risk of that investment. The methods described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. The use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

When available, quoted prices are used to determine fair value. When quoted prices in active markets are available, investments are classified within Level 1 of the fair value hierarchy. When quoted prices in active markets are not available, fair values are based on evaluated prices received by the City’s asset manager from a third-party service provider.
467
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
38 NOTE 3 – CASH AND INVESTMENTS (Continued)
I. Fair Value Measurements (Continued)
The City has no investments subject to categorization.

Investments not subject to fair value hierarchy:

State Investment Pool 26,163,436 $
PARS Section 115 Investment Trust 727,066
Held with Fiscal Agent:

Money Market Funds 7,434,757
Total investment portfolio $ 34,325,259
NOTE 4 – ACCOUNTS RECEIVABLE
The following is a list of accounts receivable with related allowance for bad debt at June 30, 2025:

Accounts Allowance for Accounts
Fund Name Receivable Doubtful Accounts Receivable, Net
Major Governmental Funds:

General Fund $ 557,430 $ (97,575) $ 459,855
Nonmajor Special Revenue Funds:

Sidewalk Repair Fund 397 (397) -
CID Groundwater Surcharge Fund 48,694 48,694 -
Foreclosed Home Project 25,786 (2,000) 23,786
Impact Fees Fund 3,798 (3,798) -
Street Maintenance Special Revenue Fund 164 (164) -
Nonmajor Debt Service Funds
Debt Service Fund 306,526 306,526 -
Major Enterprise Funds:

Ambulance Fund 4,797,108 (2,208,906) 2,588,202
Nonmajor Enterprise Funds:

Pioneer Village Fund 2,110 - 2,110
Cultural Arts Fund 3,960 (3,960) -
Internal Service Funds:

Employee Benefits Fund - 1,463 1,463
Total accounts receivable, net 5,747,436 $ (2,316,800) $ 3,430,636 $ 468
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
39 NOTE 5 – CAPITAL ASSETS
A. Governmental Activities
Capital asset activity of the governmental activities for the year ended June 30, 2025, was as follows:

Beginning Retirements/ Ending
Balances Additions Adjustments Balances
Governmental activities:

Capital assets not being depreciated/amortized:

Land $ 7,990,302 $ - $ 7,990,302 - $
Land improvements 597,080 - 597,080 -
Construction in progress 11,080,822 4,551,818 (2,442,962) 13,189,678 Total capital assets not being depreciated/amortized 13,139,200 11,080,822 (2,442,962) 21,777,060 Capital assets being depreciated/amortized:

Roads and other infrastructure 117,229,081 1,686,759 118,915,840 - Buildings and improvements 18,603,582 1,193,988 19,797,570 - Machinery and equipment 10,126,032 223,591 (571,487) 9,778,136 Intangible assets
Right-to-use leased buildings 379,674 (379,674) - -
Right-to-use leased equipment 477,810 1,050,275 1,528,085 - Right-to-use IT subscriptions 45,224 524,476 - 569,700
Total capital assets being depreciated/amortized 147,340,655 4,199,837 (951,161) 150,589,331 Less accumulated depreciation/amortization for:

Roads and other infrastructure (80,521,349) (2,642,743) (83,164,092) - Buildings and improvements (5,388,127) (610,862) (5,998,989) - Machinery and equipment (5,913,696) (677,055) 349,401 (6,241,350) Intangible assets
Right-to-use leased buildings (355,946) (23,728) 379,674 - Right-to-use leased equipment (93,084) (217,662) (310,746) - Right-to-use IT subscriptions (203,783) (171,530) - (375,313) Total accumulated depreciation/amortization (4,343,580) (92,475,985) 729,075 (96,090,490) Total capital assets being depreciated/amortized, net 54,864,670 (143,743) (222,086) 54,498,841 Governmental activities capital assets, net $ 68,003,870 10,937,079 $ (2,665,048) $ 76,275,901 $ Depreciation/amortization was charged to the functions as follows for the year ended June 30, 2025:

General government $ 179,628
Public safety 962,476
Public works 2,779,002
Parks and recreation 253,545
Community development 59,572
Internal Service Funds 109,357
Total governmental activities depreciation/amortization expense 4,343,580 $ 469
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
40 NOTE 5 – CAPITAL ASSETS (Continued)
B. Business-type Activities
Capital asset activity of the business-type activities for the year ended June 30, 2025, was as follows:

Beginning Retirements/ Ending
Balances Additions Adjustments Balances
Business-type activities
Capital assets not being depreciated/amortized:

Land 554,025 $ - $ - $ 554,025 $
Construction in progress 15,843 - - 15,843
Total capital assets not being depreciated/amortized 15,843 554,025 - 569,868 Capital assets being depreciated/amortized:

Buildings and improvements 395,497 - - 395,497
Machinery and equipment 1,034,085 146,940 1,181,025 -
Intangible assets
Right-to-use leased buildings - 68,203 - 68,203
Total capital assets being depreciated/amortized 146,940 1,497,785 - 1,644,725 Less accumulated depreciation/amortization for:

Buildings and improvements (274,339) (7,387) - (281,726) Machinery and equipment (358,527) (139,245) (497,772) - Intangible assets
Right-to-use leased buildings (13,641) (33,693) - (47,334) Total accumulated depreciation/amortization (666,559) (160,273) - (826,832) Total capital assets being depreciated/amortized, net (13,333) 831,226 - 817,893 Business-type activities capital assets, net $ 2,510 1,385,251 $ - $ 1,387,761 $ Depreciation/amortization was charged to the funds as follows for the year ended June 30, 2025:

Ambulance $ 159,124
Pioneer Village 1,149
Total business-type activities depreciation/amortization expense 160,273 $ 470
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
41 NOTE 6 – INTERFUND BALANCES AND ACTIVITY
A. Interfund Payables and Interfund Receivables
Balances due to and due from other funds at June 30, 2025, consisted of the following, each of which consist of shortterm cash deficits expected to be recouped through grant reimbursements, additional program revenue exceeding expenditures, or through a subsidy from the General Fund.

Interfund Interfund
Fund Name Receivable Payable
Major Governmental Funds:

General Fund 3,362,603 $ - $
Nonmajor Special Revenue Funds:

CMAQ Grant Fund - 81,043
CDBG Grant Fund - 326,102
ABC Grant Fund - 12,231
DOJ Bynes Grant Fund - 2,476
Foreclosed Home Project - 6,832
ACT Program Fund - 37,924
High Speed Rail CVTC Fund - 464,311
Transit Oriented Development Fund - 15,030
USDA RBDG Fund - 5,800
SB2 Planning Grant Program Fund - 47,938
FEMA Fire Grant Fund - 8,895
Prop 68 Park Grant Fund - 316,474
Tactical Urbanism Grant - 40,273
Clean California Grant - 35,806
CalTrans Fund - 10,000
AB74 Storm Drain Appropriation - 605,948
Major Enterprise Funds
Garbage Fund - 91,664
Nonmajor Enterprise Funds:

Pioneer Village Fund - 69,386
Cultural Arts Fund - 120,694
Internal Service Funds
Fleet Management Fund - 141,687
Employee Benefits Fund - 922,089
Total Interfund Balances $ 3,362,603 3,362,603 $
All amounts due are scheduled to be repaid within one year. 471
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
42 NOTE 6 – INTERFUND BALANCES AND ACTIVITY (Continued) B. Transfers To and From Other Funds
The composition of interfund transfers for the year ended June 30, 2025, is as follows:

Fund Name Transfers In Transfers Out
Major Governmental Funds:

General Fund $ 910,000 $ 992,445
Local Transportation Special Revenue Fund 675,000 -
Capital Projects Fund 149,000 -
Nonmajor Special Revenue Funds:

Citizens' Tax Initiative - Measure S Fund - 14,342
Public Safety Fund - 90,001
AB 1913 Grant Fund - 6,351
Street Gas Tax Fund 604,652 -
Street Measure C Fund 575,000 -
Landscape and Lighting Assessment Fund - 5,148
ACT Program Fund - 7,330
Impact Fees Fund 452,125 -
FEMA Fire Grant - 23,364
Business Improvement District 100,000 -
Street Maintenance Fund 1,850,000 33,781
Nonmajor Debt Service Funds:

Debt Service Fund 1,369,582 -
Major Enterprise Funds:

Ambulance Fund 23,364 723,153
Transit Fund 255,910 -
Nonmajor Enterprise Funds:

Pioneer Village Fund 15,000 491
Cultural Arts Fund 59,600 2,968
Internal Service Funds:

Fleet Management Fund - 9,970
Building and Utility Fund 4,515 -
Total Transfers 4,476,546 $ 4,476,546 $
Transfers between funds are used to (1) move revenues from the fund that collects them to the fund that expends them, and (2) provide resources for debt service or capital outlay. 472
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
43 NOTE 6 – INTERFUND BALANCES AND ACTIVITY (Continued) C. Internal Balances
Internal balances are presented in the government-wide financial statements only. They represent the net interfund receivables and payables remaining after the elimination of all such balances within governmental and business-type activities.

NOTE 7 – LONG-TERM LIABILITIES
The following is a summary of changes in the City’s long-term liabilities for the fiscal year ended June 30, 2025:

Balance at
July 1, 2024 Balance at Due Within
(Restated) Increases Decreases June 30, 2025 One Year
Governmental activities:
2017 General Obligations Bonds $ 3,390,000 $ - $ 3,390,000 - $ $ 95,000 2017 General Obligations Bonds - Premium - 101,080 (4,395) 96,685 - Subtotal - 3,491,080 (4,395) 3,486,685 95,000
Direct placements and borrowings:
2015 Lease Revenue Bonds 2,365,373 - (265,153) 2,100,220 273,346 2022 Pension Obligation Bond 14,555,000 - (298,000) 14,257,000 311,000 2024A Lease Revenue Bond 7,282,000 (137,000) 7,145,000 162,000 Financed Purchases:
2016 Fire Truck 114,097 - (56,236) 57,861 57,861
Danko Wildland Vehicle 43,161 - (43,161) - -
PD MDT Equipment - 139,355 (55,793) 83,562 26,068
Total Financed Purchases - 296,613 (155,190) 141,423 83,929 Total direct placement and borrowings
and financed purchases - 24,498,986 (855,343) 23,643,643 830,275 Leases payable 371,729 1,050,275 (327,620) 1,094,384 235,426 Subscriptions payable - 174,501 (115,269) 59,232 35,984 Compensated absences 7,256 1,546,768 - 1,554,024 709,038 Total governmental activities $ 29,908,563 1,232,032 $ (1,302,627) $ 29,837,968 $ 1,905,723 $ Business-type activities:

Compensated absences $ 56,282 414,267 $ - $ 470,549 214,692 $ Total business-type activities $ 56,282 414,267 $ - $ 470,549 $ 214,692 $ *The change in the compensated absences liability is presented as a net change. 473
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
44 NOTE 7 – LONG-TERM LIABILITIES (Continued)
A. Series 2017 General Obligation Bonds
On July 6, 2017, the City of Selma issued $4,000,000 Series 2017 General Obligation Bonds, bearing interest rates varying from 2.0% to 4.0% payable semi-annually on February 1, and August 1, commencing February 1, 2018. The bonds mature annually at various amounts through August 1, 2047. The bonds are general obligations of the City. Payable solely from property taxes levied by the City and collected by the County of Fresno. The principal balance on Series 2017 General Obligation Bonds at June 30, 2025, was $3,390,000.

The Bonds are being issued to finance the costs of acquiring and constructing a new police station and associated improvements, and to pay the costs of issuing the Bonds. The bonds were authorized at an election of the registered voters of the City held on November 6, 2016, at which more than two-thirds of the persons voting on the proposition voted to authorize the issuance and sale of the bonds.

There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon will become immediately due and payable.

The annual debt service requirements for the Series 2017 General Obligation Bonds are as follows:

Fiscal Years Ending June 30, Principal Interest Total
2026 $ 95,000 $ 126,788 $ 221,788
2027 100,000 123,363 223,363
2028 100,000 119,363 219,363
2029 105,000 115,263 220,263
2030 110,000 110,963 220,963
2031-2035 625,000 488,488 1,113,488
2036-2040 750,000 363,531 1,113,531
2041-2045 885,000 214,688 1,099,688
2046-2048 620,000 37,800 657,800
Total 3,390,000 $ 1,700,247 $ 5,090,247 $
B. Series 2015 Refunding Lease Obligations
On December 23, 2015, the City of Selma issued $4,344,619 Series 2015 Refunding Lease Obligations Bonds, bearing interest of 3.09% payable semi-annually on February 1st and August 1st, commencing February 1, 2016. The bonds mature annually at various amounts through February 1, 2032. The bonds are payable from revenues and all other monies on deposit in any fund or account pursuant to this indenture. The principal balance on the Series 2015 Refunding Lease Obligation Bond at June 30, 2025 was $2,100,220.

The Bonds were issued to refinance the City of Selma Financing Authority’s previously issued 2010 Lease Revenue Refunding Bonds outstanding of $3,940,000 and partial refinance of their 1994 Revenue Bonds of $450,000. As a result, the 2010 Lease Revenue Refunding Bonds and the $450,000 1994 Revenue Bonds are considered defeased and the liability for these issues has been removed from the Long-Term Liabilities of the Governmental Activities.

There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon will become immediately due and payable. 474
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
45 NOTE 7 – LONG-TERM LIABILITIES (Continued)
B. Series 2015 Refunding Lease Obligations (Continued)
The annual debt service requirements for the Series 2015 Refunding Lease Obligations are as follows:

Fiscal Years Ending June 30, Principal Interest Total
2026 $ 273,346 $ 64,897 $ 338,243
2027 281,793 56,450 338,243
2028 290,500 47,743 338,243
2029 299,476 38,767 338,243
2030 308,730 29,513 338,243
2031-2032 646,375 30,111 676,486
Total 2,100,220 $ 267,481 $ 2,367,701 $
C. Series 2022 Taxable Pension Obligation Bonds
On August 30, 2022, the City of Selma issued $14,583,000 Series 2022 Taxable Pension Obligation Bonds, bearing interest of 4.30% payable semi-annually on February 1st and August 1st, commencing August 1, 2024. The bonds mature annually at various amounts through August 1, 2043. The bonds are payable from revenues and all other monies on deposit in any fund or account pursuant to this indenture. The principal balance on the Series 2022 Taxable Obligation Bonds on June 30, 2025, was $14,257,000.

The Bonds were issued to refund a portion of the City’s pension obligations to the California Public Employees’ Retirement System (CalPERS).

There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon will become immediately due and payable.

The annual debt service requirements for the Series 2022 Taxable Pension Obligation Bonds are as follows:

Fiscal Years Ending June 30, Principal Interest Total
2026 $ 311,000 $ 606,365 $ 917,365
2027 325,000 592,691 917,691
2028 339,000 578,415 917,415
2029 354,000 563,515 917,515
2030 369,000 547,971 916,971
2031-2035 3,188,000 2,413,160 5,601,160
2036-2040 4,757,000 1,520,975 6,277,975
2041-2044 407,468 4,614,000 5,021,468
Total 14,257,000 $ 7,230,560 $ 21,487,560 $
475
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
46 NOTE 7 – LONG-TERM LIABILITIES (Continued)
D. Series 2024A Lease Revenue Bond
On March 15, 2024, the City of Selma issued $7,282,000 Series 2024A Lease Revenue Bonds, bearing interest of 4.93% payable semi-annually on February 1st and August 1st, commencing August 1, 2024. The bonds mature annually at various amounts through February 1, 2049. The bonds are payable from revenues and all other monies on deposit in any fund or account pursuant to this indenture. The principal balance on the Series 2024A Lease Revenue Bonds at June 30, 2025, was $7,145,000.

The Bonds were issued to finance the acquisition, construction, and improvement of wastewater collection infrastructure projects in the City for the purpose of future development.

There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon will become immediately due and payable.

The annual debt service requirements for the Series 2024A Lease Revenue Bonds are as follows:

Fiscal Years Ending June 30, Principal Interest Total
2026 $ 162,000 $ 352,249 $ 514,249
2027 170,000 344,262 514,262
2028 179,000 335,881 514,881
2029 187,000 327,056 514,056
2030 197,000 317,837 514,837
2031-2035 1,137,000 1,433,940 2,570,940
2036-2040 1,447,000 1,124,582 2,571,582
2041-2045 1,840,000 730,873 2,570,873
2046-2049 230,478 1,826,000 2,056,478
Total 7,145,000 $ 5,197,158 $ 12,342,158 $
E. Financed Purchases
The City has entered into multiple lease agreements for financing the acquisition of police vehicles, fire trucks, police and fire equipment, and computer equipment. The titles to the assets are transferred to the City after the last payment and, accordingly, are not considered leases in accordance with GASB 87 – Leases. Rather, each of these agreements is considered financed purchases for accounting purposes. These financed purchases have interest rates varying from 2.4% to 3.68%, with the final payment on these leases due in 2028.

There is a provision in the financed purchase agreement whereby in the event of default, the City could be required to return the financed assets to the seller. The City’s financed purchases are as follows:
2016 Financed Purchase for Fire Truck
In March 2016 the City entered into a financed purchase agreement with Santander Leasing for a fire truck with a purchase price of $510,694. Annual payments of $59,533 for 10 years. The effective interest rate is 3.42% per annum. The balance outstanding on June 30, 2025, was $57,861. The remaining balance is due in fiscal year 2026. 476
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
47 NOTE 7 – LONG-TERM LIABILITIES (Continued)
E. Financed Purchases (Continued)
2020 Financed Purchase for Danko Wildland Vehicle
In March 2020, the City entered into a financed purchase agreement with Umpqua Bank for the acquisition of a Danko emergency vehicle with a purchase price of $201,019. The agreement calls for semi-annual payments of $21,922 for five years. The effective interest rate is 3.16%. The financed purchase was paid in full during fiscal year 2025. 2024 Financed Purchase for Police Equipment
In May 2024, the City entered into a financed purchase agreement with NCL Government Capital for police equipment with a purchase price of $139,355. The agreement calls for annual payments of $31,667. The effective interest rate is

6.70%. The balance outstanding on June 30, 2025, is $83,562.

The annual debt service requirements for the police equipment at June 30, 2025, are as follows:

Fiscal Years Ending June 30, Principal Interest Total
2026 $ 26,068 $ 5,599 $ 31,667
2027 27,815 3,852 31,667
2028 29,679 1,988 31,667
Total 83,562 $ 11,439 $ 95,001 $
F. Compensated Absences
The liability for compensated absences, including vacation, sick leave, and compensated time off, is recognized as the benefits are earned and are more likely than not to be used or paid. The liability is reported in the government-wide Statement of Net Position in the governmental activities’ column.

In proprietary funds, compensated absences are recognized as an expense and liability as the benefits are earned.

G. Fiduciary Long-Term Debt
The following is a summary of changes in the Redevelopment Successor Agency’s long-term liabilities for the fiscal year ended June 30, 2025:

Balance at Balance at Due Within
July 1, 2024 Increases Decreases June 30, 2025 One Year 2010A Tax Allocation Bonds $ - 390,000 $ (390,000) $ - $ - $ Direct placements and borrowings:
- 2,405,000 (90,000) 2,315,000 95,000
Total direct placement and borrowings - 2,405,000 (90,000) 2,315,000 95,000 Total long-term liabilities $ 2,795,000 - $ (480,000) $ 2,315,000 $ 95,000 $ 2001 Industrial Park Limited Obligation
Improvement Bonds
477
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
48 NOTE 7 – LONG-TERM LIABILITIES (Continued)
G. Fiduciary Long-Term Debt (Continued)
2010A Tax Allocation Bonds
The former Selma Redevelopment Agency issued $3,600,000 of tax allocation bonds, with interest rates ranging from

2.875% to 5.750%, to refund prior refunding bonds (2001A and 2004A). The bonds matured in September 2024. The outstanding balance was paid in full during fiscal year 2025. The bonds were held in the City’s Redevelopment Successor Agency Private-Purpose Trust Funds. The bond agreement includes a provision whereby, in the event of default, the unpaid principal and accrued interest would become immediately due and payable. 2001 Industrial Park Limited Obligation Improvement Bonds The former Selma Redevelopment Agency issued limited obligation bonds in the amount of $3,561,890. The interest rate was 5% and the final payment is scheduled for September 2040. Bonds outstanding in January 2012 were transferred to the Successor Agency on February 1, 2012, due to the dissolution of the Redevelopment Agency. The balance outstanding on June 30, 2025, was $2,315,000 and is held in the City’s Redevelopment Successor Agency Private-Purpose Trust Funds.

There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon will become immediately due and payable.

The annual debt service requirements for the 2001 Industrial Park Limited Obligation Bonds at June 30, 2025, are as follows:

Fiscal Years Ending June 30, Principal Interest Total
2026 $ 95,000 $ 113,375 $ 208,375
2027 100,000 108,500 208,500
2028 105,000 103,375 208,375
2029 110,000 98,000 208,000
2030 115,000 92,375 207,375
2031-2035 660,000 368,250 1,028,250
2036-2040 850,000 180,250 1,030,250
2041-2044 280,000 7,000 287,000
Totals 2,315,000 $ 1,071,125 $ 3,386,125 $
478
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
49 NOTE 8 – LEASES
A. Leases as Lessor
The City leases certain real property to third parties under long-term lease agreements.

In January 2014, the City entered into a lease of two parcels of land, recorded in the General Fund, with an initial term of five years and four five-year extension options, all of which are expected to be exercised. The lease provides for average monthly payments of $1,743. During the current fiscal year, the City recognized $14,342 in lease revenue and $7,653 in interest revenue. As of June 30, 2025, the lease receivable was $228,260 and the related deferred inflow of resources was $193,614.

In November 2005, the City entered into a lease of approximately 14,000 square feet of real property, with revenues allocated equally between the Pioneer Village Fund and the Cultural Arts Fund. This lease has an initial term of 26 years with two five-year extension options. The lease provides for monthly payments of $1,600. During the current fiscal year, the City recognized $7,042 in lease revenue and $13,286 in interest revenue. As of June 30, 2025, the lease receivable was $186,565 and the related deferred inflow of resources was $115,026.

Deferred inflows of resources associated with these leases will be recognized as revenue over the respective lease terms.

B. Leases as Lessee
The City has entered into multiple lease agreements as lessee for equipment, facilities, and vehicles, which are reported in governmental activities and internal service funds.

Equipment leases, including copy machines and police body worn cameras, are primarily reported in governmental and internal service funds and generally have terms ranging from three to five years, with interest rates ranging from approximately 4.75% to 8.50%. These leases require monthly or annual payments and are amortized over their estimated useful lives.

Facility leases, including building leases, are reported in governmental activities and generally have terms ranging from one to four years (including extension options expected to be exercised), with interest rates of approximately 3.25%.

These leases require monthly payments and are amortized over the shorter lease term or useful life.

Vehicle leases are reported in governmental and internal service funds and generally have terms of approximately five years, with interest rates ranging from 7.50% to 8.50%, and are expected to be paid through fiscal year 2030.

During fiscal year 2025, the City entered into 18 additional vehicle lease agreements with similar terms and characteristics. These leases generally have five-year terms with interest rates ranging from approximately 7.50% to

8.50%.

Right-to-use assets and corresponding lease liabilities are recognized at the commencement of each lease and are amortized over the lease terms in accordance with applicable accounting standards. 479
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
50 NOTE 8 – LEASES (Continued)
B. Leases as Lessee (Continued)
The future principal and interest lease payments as of June 30, 2025, are as follows:

Governmental Activities
Fiscal Years Ending June 30, Principal Interest Total
2026 $ 235,426 $ 80,813 $ 316,239
2027 254,856 61,384 316,240
2028 275,890 40,350 316,240
2029 229,282 17,578 246,860
2030 2,240 98,930 101,170
Totals 1,094,384 $ 202,365 $ 1,296,749 $
NOTE 9 – SUBSCRIPTION BASED INFORMATION TECHNOLOGY ARRANGEMENTS (SBITAs) A. SBITAs as Lessee
The City has entered into multiple subscription-based information technology arrangements (SBITAs) as lessee for software applications, all of which are recorded in the General Fund.

These arrangements include management, human resources, budgeting, permitting, and enterprise resource planning (ERP) software, with subscription terms generally ranging from two to five years and interest rates ranging from approximately 5.00% to 8.50%. Certain arrangements require monthly payments, while others require annual payments.

Right-to-use subscription assets are amortized over the shorter of the subscription term or the useful life of the underlying software. SBITA liabilities are reported in the City’s long-term obligations and are reduced as payments are made.

The future principal and interest SBITA payments as of June 30, 2025, are as follows:

Governmental Activities
Fiscal Years Ending June 30, Principal Interest Total
2026 $ 35,984 $ 14,906 $ 50,890
2027 2,210 23,248 25,458
Totals 59,232 $ 17,116 $ 76,348 $
480
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
51 NOTE 10 – PENSION PLAN
A. General Information
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost Sharing MultipleEmployer Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors five rate plans (two miscellaneous and three safety). Benefit provisions under the Plan are established by State Statute and City resolution.

CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit.

The cost-of-living adjustments for the Plan are applied as specified by the Public Employees’ Retirement Law. 1st Tier PEPRA
Prior to Prior to
Hire date January 1, 2013 January 1, 2013
Benefit formula 2.7% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 63 52 - 67
Monthly benefits, as a % of eligible compensation 1.426% to 2.418% 1.0% to 2.5% Required employee contribution rates 8.000% 7.750%
Required employer contribution rates 15.240% 7.870%
1st Tier PEPRA Police PEPRA Fire
Prior to Prior to Prior to
Hire date January 1, 2013 January 1, 2013 January 1, 2013 Benefit formula 2% @ 50 2.7% @ 57 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 - 55 50 - 57 50 - 57
Monthly benefits, as a % of eligible compensation 2.0% to 2.7% 2.0% to 2.7% 2.0% to 2.7% Required employee contribution rates 9.000% 13.750% 13.750% Required employer contribution rates 20.090% 13.760% 13.760% Safety
Miscellaneous
481
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
52 NOTE 10 – PENSION PLAN (Continued)
A. General Information (Continued)
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability.

The dollar amounts are billed on a monthly basis. The City required a contribution of $202,089 for the unfunded liability for the fiscal year ended June 30, 2025.

Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on July 1 following notice of a change in the rate. Funding contributions for the Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of the employees.

The City’s contributions to the plan recognized as pension expense for the year ended June 30, 2025 were $1,328,682.

B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2025 the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $3,863,151.

The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2024, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023, rolled forward to June 30, 2024, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2023, and 2024 was as follows:

Proportion - June 30, 2023 0.0452%
Proportion - June 30, 2024 0.0319%
Change - Increase (Decrease) (0.0133%)
For the year ended June 30, 2025 the City recognized pension expense of $2,167,288. At June 30, 2025 the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date $ 1,752,583 $ - Changes of assumptions 96,760 -
Differences between actual and expected experience 322,471 11,320 Net differences between projected and actual earnings on plan investments 200,439 -
Change in employer's proportion 102,827 4,956,171
Differences between the employer's actual contributions and the employer's proportionate share of contributions 6,857,668 1,153,535 Total $ 9,332,748 6,121,026 $
482
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
53 NOTE 10 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) $1,752,583 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2026. Other amounts reported as deferred outflow of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended
June 30,
2026 $ 806,568
2027 993,787
2028 (272,586)
2029 (68,630)
2030 -
Thereafter -
C. Actuarial Assumptions
The total pension liabilities in the June 30, 2023 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date June 30, 2023
Measurement Date June 30, 2024
Actuarial Cost Method Entry- Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.80%
Projected Salary Increase Varies by Entry Age and Service Investment Rate of Return 6.90%
Mortality Derived using CalPERS' Membership
Data for all Funds (1)
(1) The mortality table was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries.
483
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
54 NOTE 10 – PENSION PLAN (Continued)
D. Discount Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumes that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected PERF cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The expected real rates of return by asset class are as follows:

Asset Class
Assumed Asset
Allocation
Real Return
Years 1-10
(1,2)
Global equity – cap-weighted 30.0% 4.54%
Global equity non-cap-weighted 12.0% 3.84%
Private Equity 13.0% 7.28%
Treasury 5.0% 0.27%
Mortgage-backed Securities 5.0% 0.50%
Investment Grade Corporates 10.0% 1.56%
High Yield 5.0% 2.27%
Emerging Market Debt 5.0% 2.48%
Private Debt 5.0% 3.57%
Real Assets 15.0% 3.21%
Leverage -5.0% -0.59%
Total 100.0%
(1) An expected inflation of 2.30% used for this period. (2) Figures are based on the 2021-22 Asset Liability Management study 484
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
55 NOTE 10 – PENSION PLAN (Continued)
D. Discount Rate (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Discount Rate -1%

5.90%
Current Discount
Rate 6.90%
Discount Rate +1%

7.90%
$ 3,863,151 14,358,909 $ (4,740,137) $
E. Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

F. Payable to the Pension Plan
The City had $219,433 of contributions payable to the pension plan as of June 30, 2025.

NOTE 11 – OTHER POSTEMPLOYMENT BENEFITS (OPEB)
A. Plan Description
The City participates in the CalPERS medical program under the Public Employees’ Medical and Hospital and Care Act (PEMHCA). This coverage requires the employee to satisfy the requirements for retirement under CalPERS, which requires (1) attainment of age 50 (age 52, if a new miscellaneous member to CalPERS on or after January 1, 2013) with 5 years of State or public agency service or (2) an approved disability retirement.

The City offers medical, dental, and vision coverage to qualifying retirees. The City is obligated to contribute toward the cost of retiree medical coverage for the retiree’s lifetime or until coverage is discontinued. The City has an “unequal contribution” resolution with CalPERS, executed in 2001. This resolution defines the City’s contribution toward active employee medical premiums to be the PEMHCA minimum employer contribution (MEC). The MEC was $157 per month in 2025.

The City’s contribution toward retiree medical benefits is determined by multiplying together the following three items:
 5% times
 The number of prior years the employer has been contracted with PEMHCA times.  The contribution the employer provides for active employees (i.e., the MEC).

The amount payable by the City for retirees is $157 per month for 2025. 485
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
56 NOTE 11 – OTHER POSTEMPLOYMENT BENEFITS (OPEB) (Continued) B. Employees Covered
As of June 30, 2023 actuarial valuation, the following current and former employees were covered by the benefit terms under the plan:

Active employees 154
Inactive employees, spouses, or beneficiaries currently receiving benefit payments 36 Inactive employees entitled to, but not yet receiving benefits - Total 190
C. Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2024, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2023.

Actuarial Assumptions
The total OPEB liability in the June 30, 2023 actuarial valuation was determined using the following actuarial methods of assumptions:

Measurement Date June 30, 2024
Valuation Date June 30, 2023
Funding Method Entry Age Normal Cost, level percentage of pay Asset Valuation Method N/A; the plan is not being funded through a trust Municipal Bond Index Bond Buyer General Obligation 20-Bond Municipal Bond Index Discount Rate 3.93% as of June 30, 2024

3.86% as of June 30, 2023
Participants Valued Only current active employees and retired participants and covered dependents are valued. No future entrants are considered in this evaluation.

Salary Increase 3.0% per year, since benefits do not depend on salary, this is used only to allocate the cost of benefits between service years.

General Inflation Rate 2.5% per year
Healthcare Cost Trend Rates 6.50% as of January 1, 2025, decreasing .10% per year to 3.9% for years 2075 and thereafter.

Mortality Improvements MacLeod Watts Scale 2022 generationally from 2017.

Medicare Eligibility Absent contrary data, all individuals are assumed to be eligible for Medicare Part A and Part B at age 65.
486
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
57 NOTE 11 – OTHER POSTEMPLOYMENT BENEFITS (OPEB) (Continued) D. Discount Rate
The City is currently financing its OPEB liability on a pay-as-you-go basis. The discount rate used in this valuation is based on the Bond Buyer General Obligation 20 Year maturity yield. As of the beginning and end of the Measurement Period, use of this index results in discount rates of 3.86% as of June 30, 2023, and 3.93% as of June 30, 2024.

Changes in the OPEB Liability
The changes in the net OPEB liability for the Plan were as follows:

Total OPEB
Liability
OPEB Fiduciary
Net Position
Net OPEB
Liability
Balance at June 30, 2024
(Measurement Date June 30, 2023) $ - 4,662,319 $ 4,662,319 $ Changes recognized for the measurement period:

Service cost 355,693 - 355,693
Interest on total OPEB liability 191,131 - 191,131
Changes in benefit terms (2,609,543) (2,609,543) -
Differences between expected and actual experience (1,043,308) (1,043,308) - Changes of assumptions 69,855 - 69,855
Contributions:

Employer - City's contribution - 50,430 (50,430)
Employer - Implicit subsidy - 82,454 (82,454)
Benefit payments, including refunds of employee
contributions (50,430) (50,430) -
Implicit rate subsidy fulfilled (82,454) (82,454) -
Net changes - (3,169,056) (3,169,056)
Balance at June 30, 2025
(Measurement Date June 30, 2024) $ - 1,493,263 $ 1,493,263 $ Increase (Decrease)
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The discount rate used for the fiscal year end 2025 is 3.93%. The following presents the net OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2024:

Discount Rate -1%

2.93%
Current Discount Rate

3.93%
Discount Rate +1%

4.93%
$ 1,493,263 1,657,734 $ 1,348,939 $
487
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
58 NOTE 11 – OTHER POSTEMPLOYMENT BENEFITS (OPEB) (Continued) D. Discount Rate (Continued)
Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates The healthcare cost trend was assumed to start at 6.50% (effective January 1, 2025) and grade down to 3.9% in the year 2075 and thereafter. The following presents the net OPEB liability of the City, as well as what the City’s net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates:
1% Decrease
Current Healthcare Cost
Trend Rates 1% Increase
$ 1,313,485 $ 1,493,263 $ 1,707,206
Payable to the OPEB Plan
The City did not have any contributions payable to the OPEB plan June 30, 2025.

OPEB Expense and Deferred Outflows/Inflows Related to OPEB For the fiscal year ended June 30, 2025, the City recognized OPEB expense of $2,544,964. As of the fiscal year ended June 30, 2025, the City reported deferred outflows and inflows of resources related to OPEB from the following sources.

Deferred Outflows Deferred Inflows
of Resources of Resources
OPEB contributions subsequent to measurement date $ 33,409 $ - Changes of assumptions 524,311 2,681,927
Differences between actual and expected experience 1,151,817 - Total 557,720 $ 3,833,744 $
The $33,409 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2024 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2026.

Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

Year Ended
June 30,
2026 $ (437,596)
2027 (412,433)
2028 (448,541)
2029 (466,447)
2030 (452,265)
Thereafter (1,092,151)
488
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
59 NOTE 12 – DEFERRED OUTFLOWS/INFLOWS OF RESOURCES
In addition to assets, the Statement of Net Position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and thus, will not be recognized as an outflow of resources (expense/expenditure) until then. The City has pension and OPEB-related items that qualify to be reported in deferred outflows of resources. The pension and OPEB-related deferred outflows of resources are described in detail in Notes 10 and 11, respectively.

In addition to liabilities, the Statement of Net Position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has four types of items that qualify for reporting in this category and are unavailable revenues, pension deferrals, OPEB deferrals, and inflows from right-to-use leases where the City is a lessor.

The City has pension-related items that qualify to be reported in deferred inflows of resources. The pension-related deferred inflows of resources are described in detail in Note 10.

The City has OPEB-related items that qualify to be reported in deferred inflows of resources. The OPEB-related deferred inflows of resources are described in detail in Note 11.

The City has lease-related items that qualify to be reported in deferred inflows of resources. The lease-related deferred inflows of resources are described in detail in Note 8.

Unavailable revenues arise only under a modified accrual basis of accounting and are reported only on the governmental funds balance sheet. Deferred inflows of resources reported in the governmental funds for unavailable revenues were as follows on June 30, 2025:

Unavailable
Fund Name Revenues
Nonmajor Special Revenue Funds:

AB 1913 Grant Fund 101,537 $
Total unavailable revenue 101,537 $
489
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
60 NOTE 13 – RISK MANAGEMENT
The City participates with other public entities in a joint venture under a joint powers agreement that established the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

The City is covered for the first $1,000,000 of each general liability claim and $500,000 of each workers’ compensation claim through the CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula that, among other expenses, charges the City’s account for liability losses under $50,000 and workers’ compensation losses under $50,000. The SCJVRMA participates in an excess pool that provides general liability coverage from $1,000,000 to $29,000,000. The CSJVRMA participates in an excess pool that provides workers’ compensation coverage from $500,000 to $5,000,000 and purchases excess reinsurance above $5,000,000 to the statutory limit.

The CSJVRMA is a consortium of fifty-four (54) cities in the San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500 et seq. The CSJVRMA is governed by a Board of Directors which meets three times per year, consisting of one member appointed by each member city. The day-to-day business is handled by a management group employed by the CSJVRMA.

At the termination of the joint powers agreement and after all claims have been settled, any excess or deficit will be divided among the cities in accordance with its governing documents.

The summary financial position and results of operations for CSJVRMA, as of June 30, 2025, is presented as follows:

Total assets $ 206,777,744
Total liabilities 157,063,998
Total net position $ 49,713,746
Total revenues for the year 94,036,144 $
Total expenses for the year 86,877,199
Change in net position $ 7,158,945
NOTE 14 – EMPLOYEE BENEFITS
Effective January 1, 2024, the City began operating a self-insured health benefits program for eligible employees and their dependents, covering both medical and pharmacy claims. The City contracts with third-party administrators to process and pay claims on its behalf.

The City records a liability for claims incurred but not reported (IBNR) to ensure the full cost of services rendered during the fiscal year is reflected in the financial statements. The IBNR estimate includes the expected cost of medical and pharmacy claims incurred prior to June 30, 2025, but paid after that date.

As of June 30, 2025, the City recorded an IBNR liability of $229,963 in its Employee Benefits internal service fund. This estimate was developed by a qualified independent actuary using industry-standard completion factor methodologies and data provided by the City and its third-party administrators. Because the City’s self-insured plan was newly implemented in 2024, the actuary relied on a combination of the City’s limited claims data and external benchmarks to develop the liability. A margin for credibility was applied to account for the uncertainty inherent in a relatively new program.

The City expects its IBNR estimates to become more accurate in future years as additional claims history is accumulated. 490
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
61 NOTE 15 – COMMITMENTS AND CONTINGENCIES
A. Contingencies
The City participates in grant programs which are governed by various rules and regulations of the grantor agencies. Costs charged to the respective grant programs are subject to audit and adjustment by the grantor agencies; therefore, to the extent that the City has not complied with the rules and regulations governing the grants, refunds of any money received may be required and the collectability of any related receivables may be impaired. In the opinion of the City, there are no significant contingent liabilities relating to compliance with the rules and regulations governing the respective grants; therefore, no provision has been recorded in the accompanying basic financial statements for such contingencies.

B. Litigation
The City is currently a party to various pending lawsuits and claims. As of June 30, 2025, legal counsel has not identified any matters with probable or reasonably estimable losses; therefore, no liability has been recorded. The outcome of these legal proceedings remains uncertain, and the ultimate financial impact on the City will depend on their resolution.

Furthermore, the City participates in the CSJVRMA for general liability and workers' compensation coverages. In the event of any adverse financial outcomes resulting from these cases, the City has corresponding coverage in these insurance policies, which will help mitigate the financial impact.

For additional information regarding the City's risk management strategy and insurance coverage, please refer to Note 13 in the financial statements.

C. Federal Grant Programs
The City participates in a number of federally assisted grant programs. Receipts from these grant programs are subject to audit to determine if the monies were expended in accordance with the appropriate statutes, grant terms, and regulations. The City believes no significant liabilities would result from any such audits.

NOTE 16 – RESTATEMENT OF BEGINNING NET POSITION/FUND BALANCE A. Error Correction
During the fiscal year ended June 30, 2025, the City identified errors in previously issued financial statements related to the Successor Agency. Administrative expenditures totaling $203,119, which were funded by the General Fund in prior fiscal years, were not recorded in the appropriate period. In addition, cash held with a fiscal agent in the amount of $68,575 was not transferred to the Successor Agency for the final payment of the 1994 Housing Bonds.

During the fiscal year ended June 30, 2025, the City identified an error in previously issued financial statements related to the recognition of a gain on dissolution between the Housing Authority and the Successor Agency. The gain, in the amount of $1,180,364, was incorrectly recorded at the time the City completed its Redevelopment Agency Due Diligence Review (DDR). As a result, the beginning net position of governmental activities and the applicable Successor Agency funds have been restated to correct this error.

As a result, the beginning net position of governmental activities and the applicable Successor Agency funds have been restated to correct these errors.
491
CITY OF SELMA | JUNE 30, 2025
Notes to the Basic Financial Statements
62 NOTE 16 – RESTATEMENT OF BEGINNING NET POSITION/FUND BALANCE (Continued) B. Fund Reclassifications – Major and Nonmajor Fund
During the fiscal year ended June 30, 2025, the AB74 Storm Drain Appropriation Special Revenue Fund, which was reported as a major fund in the prior year, did not meet the criteria for major fund reporting and is therefore presented as a nonmajor fund in the current year.

C. Change in Accounting Principle
During the fiscal year ended June 30, 2025, the City implemented GASB Statement No. 101, Compensated Absences. This Statement requires governments to recognize liabilities for compensated absences as the benefits are earned and to the extent it is more likely than not that the leave will be used or otherwise paid.

These reclassifications have been applied retrospectively to prior-period financial statements for comparability. The following table summarizes the impact of these reclassifications on beginning fund balance.

Governmental Funds
Nonmajor
Governmental
Description General Funds
Fund balance, as previously reported, June 30, 2024 $ 16,201,304 21,459,109 $ Error correction 203,119 (1,248,939)
Fund balance, as restated, July 1, 2024 21,662,228 $ 14,952,365 $ The following table summarizes the impact of these reclassifications on beginning net position.

Fiduciary
Enterprise Funds Fund
Internal Service
Fund Redevelopment
Successor Agency
Fleet Governmental Business-Type Private-Purpose
Description Ambulance Transit Pioneer Village Cultural Arts Management Activities Activities Trust Fund Net position, as previously reported, June 30, 2024 $ 423,343 4,661,892 $ $ 2,732 $ (137,768) $ 47,655 $ 86,895,109 $ 4,902,584 $ (3,061,624) Error correction - - - - (1,045,820) - 1,045,820 -
Change in accounting principle (202,825) 3,878 43 (487) (638) (239,046) (199,391) - Net position, as restated, July 1, 2024 4,459,067 $ 427,221 $ 2,775 $ (138,255) $ 47,017 $ 85,610,243 $ 4,703,193 $ (2,015,804) $ 492
63 REQUIRED SUPPLEMENTARY INFORMATION
493
64 BUDGETARY COMPARISON SCHEDULES
494
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Budgetary Comparison Schedule
General Fund
The notes to the budgetary comparison schedules are an integral part of this statement. 65 Budgeted Amounts Variance with
Original Final Actual Final Budget

REVENUES
Taxes 14,482,546 $ 14,482,546 $ 14,469,846 $ (12,700) $ Licenses and permits 629,160 629,160 768,975 139,815
Intergovernmental 169,250 169,250 582,862 413,612
Charges for services 1,466,283 1,486,722 1,399,306 (87,416) Fines 71,500 71,500 138,171 66,671
Franchise fees 1,087,436 1,087,436 1,213,270 125,834
Use of money and property 322,458 322,458 708,107 385,649 Miscellaneous 306,159 225,949 175,923 (130,236)
Total revenues 18,555,231 18,454,582 19,456,460 901,229

EXPENDITURES
Current:

General government 2,708,095 2,754,024 3,104,042 (350,018) Public safety 11,246,862 11,718,280 11,933,082 (214,802) Public works 1,553,705 1,635,134 1,942,154 (307,020)
Community development 1,077,625 1,094,699 1,026,866 67,833 Recreation 1,048,198 1,091,976 1,127,111 (35,135)
Capital outlay 281,150 1,774,440 2,461,252 (686,812)
Debt service:

Principal 390,609 390,609 535,138 (144,529)
Interest and fiscal charges 73,091 73,091 208,255 (135,164) Total expenditures 20,532,253 18,379,335 22,337,900 (1,805,647) Excess (deficiency) of revenues over
(under) expenditures (1,977,022) 75,247 (2,881,440) (904,418)

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt - 342,522 - 342,522
Operating transfers in 910,000 910,000 910,000 -
Operating transfers out (987,461) (987,461) (992,445) (4,984) Total other financing sources (uses) (77,461) (77,461) 260,077 337,538 Net change in fund balance $ (2,054,483) (2,214) $ (2,621,363) (566,880) $ Fund balance - beginning, as previously presented 21,459,109 Error correction 203,119
Fund balance - beginning (restated) 21,662,228
Fund balance - ending $ 19,040,865
495
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Budgetary Comparison Schedule
Local Transportation Fund
The notes to the budgetary comparison schedules are an integral part of this statement. 66 Budgeted Amounts Variance with
Original Final Actual Final Budget

REVENUES
Intergovernmental 841,325 $ $ 841,325 $ 4,838,848 $ 3,997,523 Use of money and property 9,751 9,751 (9,751) -
Miscellaneous - - 7,468 7,468
Total revenues 851,076 851,076 4,846,316 3,995,240

EXPENDITURES
Current:

Capital outlay 418,000 418,000 330,022 87,978
Total expenditures 418,000 418,000 330,022 87,978
Excess (deficiency) of revenues over
(under) expenditures 433,076 433,076 4,516,294 4,083,218

OTHER FINANCING SOURCES (USES)
Operating transfers out (675,000) (675,000) (675,000) - Total other financing sources (uses) (675,000) (675,000) (675,000) - Net change in fund balance $ (241,924) (241,924) $ 3,841,294 4,083,218 $ Fund balance - beginning 108,764
Fund balance - ending $ 3,950,058
496
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Notes to the Budgetary Comparison Schedules
67 NOTE 1 – BUDGETARY INFORMATION
The City follows the following procedures, annually, in establishing the budgetary data reflected in the budgetary comparison schedules:

1. The City Manager submits to the City Council a proposed budget for the fiscal year commencing the following July 1. The budget includes proposed expenditures and the means of financing them.

2. The City Council reviews the proposed budget at specially scheduled sessions, which are open to the public. The Council also conducts a public hearing on the proposed budget to obtain comments from interested persons.

3. Prior to July 1, the budget is legally adopted through passage of an ordinance. This budget is reported as Original Budget in the budgetary comparison schedule.

4. During the fiscal year, changes to the adopted budget may be authorized, as follows:
a. Items requiring City Council action – appropriation of fund balance reserves; transfers of appropriations between funds; appropriation of any non-departmental revenue; new interfund loans or advances; and creation of new capital projects or increases to existing capital projects. b. Items delegated to the City Manager – transfers between departments within funds; appropriation of unbudgeted departmental revenues; and approval of transfers which increase salary and benefit appropriations.
c. Items delegated to the department head – allocation of departmental appropriations to line-item level.

5. Formal budgetary integration is employed as a management tool for all funds. Annual budgets are legally adopted and amended as required for the general, special revenue, and enterprise funds. Project length budgets are adopted for the capital projects funds. All budgets are prepared on a basis consistent with generally accepted accounting principles (GAAP), and budgetary comparisons for the general and major special revenue funds are presented on that basis in the Required Supplementary Information. A debt service payment schedule for the debt service funds is also approved as part of the budget process.

6. Budget amounts are reflected after all authorized amendments and revisions. This budget is reported as the Final Budget in the budgetary comparison schedules.

7. For each legally adopted operating budget, expenditures may not exceed budgeted appropriations at the activity level. The legal appropriation basis is at the level called “department”. A “department” for legal appropriation purposes may be a single organization or an entire department having multiple organizations within the same fund, or an entire fund.

The City incurred expenditures in excess of appropriations in the following amounts for the year ended June 30, 2025:

General Fund
Current:

General government $ 350,018
Public safety 214,802
Public works 307,020
Recreation 35,135
Capital outlay 686,812
Debt service:

Principal 144,529
Interest and fiscal charges 135,164
The expenditures in excess of appropriations were covered by available fund balance. 497
68 PENSION PLANS
498
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Cost-Sharing Multiple-Employer Defined Benefit Plan Schedule of Proportionate Share of Net Pension Liability and Related Ratios as of the Measurement Date Last 10 Years 69 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Proportion of the net pension liability 0.1545% 0.1541% 0.1516% 0.1552% 0.1566% 0.1553% 0.1932% 0.1670% 0.0452% 0.0319%Proportionate share of the net pension liability 10,605,845 $ $ 13,333,370 $ 15,039,456 $ 14,960,228 $ 16,045,851 $ 16,896,802 $ 10,448,324 $ 19,292,622 $ 5,633,183 $ 3,863,151 Covered payroll $ 5,067,196 $ 5,180,244 $ 5,245,257 $ 5,221,695 $ 5,772,652 $ 6,508,727 $ 6,797,007 $ 7,056,196 $ 8,773,824 $ 10,152,725 Proportionate share of the net pension liability as
a percentage of covered payroll 209.30% 257.39% 286.72% 286.50% 277.96% 259.60% 153.72% 273.41% 64.20% 38.05% Plan fiduciary net position as a percentage of the plan's total pension liability 76.44% 71.54% 70.65% 72.04% 71.43% 71.47% 83.25% 71.11% 92.02% 94.99%NOTES TO THE SCHEDULEChanges in Benefit Terms: None Changes of Assumptions: None
499
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Cost-Sharing Multiple-Employer Defined Benefit Plan Schedule of Contributions Last 10 Years 70 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Actuarially determined contribution 1,218,507 $ 1,346,519 $ 1,429,014 $ 1,661,317 $ 2,331,764 $ 2,137,645 $ 2,324,210 $ 2,693,673 $ 1,328,682 $ 1,752,583 $ Contributions in relation to the actuarially determined contributions (1,346,519) (1,218,507) (1,429,014) (1,661,317) (2,331,764) (2,137,645) (2,324,210) (17,101,672) (1,328,682) (1,752,583) Contribution deficiency (excess) $ - - $ - $ - $ - $ - $ - $ (14,407,999) $ - $ - $ Covered payroll $ 5,180,244 5,245,257 $ 5,221,695 $ 5,772,652 $ 6,508,727 $ 6,797,007 $ 7,056,196 $ 8,773,824 $ 10,152,725 $ 12,002,754 $ Contributions as a percentage of covered payroll 23.52% 25.67% 27.37% 28.78% 35.83% 31.45% 32.94% 30.70% 13.09% 14.60% 500
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
OPEB Single-Employer Defined Benefit Plan Schedule of Changes in Net OPEB Liability and Related Ratios Last 10 Years* 71 2018 2019 2020 2021 2022 2023 2024 2025
Total OPEB Liability:

Service cost $ 375,557 $ 329,996 $ 335,680 $ 391,898 $ 499,348 $ 584,855 $ 359,265 $ 355,693 Interest on total OPEB liability 164,777 196,593 213,125 213,638 154,782 143,138 172,355 191,131 Changes of benefit terms - - - - - - (2,609,543) -
Differences between expected and actual experience - - (1,087,910) - (1,695,504) - (1,043,308) - Changes in assumption (546,300) (50,785) 465,642 10,962 549,896 (1,435,149) (112,126) 69,855 Benefit payments (34,854) (103,626) (129,028) (147,078) (129,794) (174,366) (137,581) (132,884) Net change in total OPEB liability (40,820) 372,178 885,419 (618,490) 1,074,232 (2,577,026) 281,913 (3,169,056)Total OPEB liability - beginning 5,284,913 5,244,093 5,616,271 6,501,690 5,883,200 6,957,432 4,380,406 4,662,319 Total OPEB liability - ending (a) 5,244,093 5,616,271 6,501,690 5,883,200 6,957,432 4,380,406 4,662,319 1,493,263Fiduciary Net Position:

Employer contributions 34,854 103,626 129,028 147,078 129,794 174,366 137,581 132,884 Benefit payments (34,854) (103,626) (129,028) (147,078) (129,794) (174,366) (137,581) (132,884) Net change in plan fiduciary net position - - - - - - - - Fiduciary net position - beginning - - - - - - - -Fiduciary net position - ending (b) - - - - - - - -Net OPEB (asset) liability - ending (a)-(b) $ 5,244,093 5,616,271 $ 6,501,690 $ 5,883,200 $ 6,957,432 $ 4,380,406 $ 4,662,319 $ 1,493,263 $ Covered-employee payroll $ 6,169,019 6,330,599 $ 6,913,761 $ 7,816,318 $ 8,535,199 $ 9,571,745 $ 11,506,302 $ 12,853,212 $ Net OPEB liability as a percentage of covered-employee payroll 85.01% 88.72% 94.04% 75.27% 81.51% 45.76% 40.52% 11.62%*Schedule is intended to show information for ten years. Additional information will be displayed as it becomes available.NOTES TO THE SCHEDULEChanges in Benefit Terms - Effective January 2024, the City changed its medical insurance provider, affecting the implicit rate subsidy.The City eliminated any City-paid retiree medical premium contribution for employees retiring in 2024 and thereafter.For retirees who retired prior to 2024, the monthly retiree medical benefit was reduced to $80 per month.

Changes of Assumptions -
Municipal Bond Index: Updated from the Fidelity 20-Year AA General Obligation Municipal Bond Index to the Bond Buyer General Obligation 20-Bond Municipal Bond Index.Discount Rate: Increased from 3.86% (June 30, 2023) to 3.93% (June 30, 2024), based on the published change in returns for the applicable municipal bond index.Demographic Assumptions: Updated from the assumptions in the 2021 CalPERS Experience Study to those recommended in the CalPERS 2025 Experience Study (issued November 2 Healthcare Trend Rates: Updated from the Getzen Model 2023 to the Getzen Model 2025, as published by the Society of Actuaries. 501
72 COMBINING FUND FINANCIAL STATEMENTS
502
73 NONMAJOR GOVERNMENTAL FUNDS
Special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes.

Debt service funds are used to account for and report financial resources that are restricted, committed and/or assigned to expenditures for principal and interest.

Capital projects funds are used to account for all financial resources that are restricted, committed or assigned to expenditure for capital outlays.
503
CITY OF SELMA | JUNE 30, 2025
Nonmajor Governmental Funds
Combining Balance Sheet
74 Total Nonmajor
Special Revenue Debt Service Capital Projects Governmental Funds Fund Funds Funds
ASSETS
Cash and investments 15,551,456 $ 473,750 $ 216,233 $ 16,241,439 $ Cash with fiscal agents - 9,626 - 9,626
Accounts receivable, net 72,480 306,526 - 379,006
Interest receivable 81,305 4,274 1,481 87,060
Intergovernmental receivables 1,816,393 - - 1,816,393
Prepaid expenses - 1,682 - 1,682
Total assets $ 17,523,316 794,176 $ 217,714 $ 18,535,206 $

LIABILITIES
Accounts payable 550,142 $ - $ - $ 550,142 $
Retainage payable 195,642 - - 195,642
Accrued wages/benefits 159,891 - - 159,891
Deposits 5,000 - - 5,000
Interfund payables - 2,017,083 - 2,017,083
Total liabilities - 2,927,758 - 2,927,758

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - 101,537 - 101,537
Total deferred inflows of resources - 101,537 - 101,537

FUND BALANCES
Restricted for:

Streets and roads 7,985,525 - - 7,985,525
Public safety 640,705 - - 640,705
Community development 2,310,359 - - 2,310,359
Debt service - 794,176 - 794,176
Capital projects 4,622,459 - 217,714 4,840,173
Committed for:

Streets and roads 24,626 - - 24,626
Community development 474,959 - - 474,959
Recreation 3,438 - - 3,438
Unassigned - (1,568,050) - (1,568,050)
Total fund balances 14,494,021 794,176 217,714 15,505,911 Total liabilities, deferred inflows
of resources, and fund balances $ 17,523,316 794,176 $ 217,714 $ 18,535,206 $ 504
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 75 Total Nonmajor
Special Revenue Debt Service Capital Projects Governmental Funds Fund Funds Funds

REVENUES
Taxes 674,395 $ - $ - $ 674,395 $
Intergovernmental 7,231,786 - - 7,231,786
Charges for services 735,885 - - 735,885
Fines 8,239 - - 8,239
Use of money and property 1,260,755 17,334 5,481 1,283,570 Assessments 353,446 227,797 - 581,243
Loan repayments 4,530 - - 4,530
Miscellaneous - 187,344 - 187,344
Total revenues 245,131 10,456,380 5,481 10,706,992

EXPENDITURES
Current:

General government 935,229 - - 935,229
Public safety 2,648,715 - - 2,648,715
Public works 2,386,029 - - 2,386,029
Community development 331,356 - - 331,356
Capital outlay 4,437,850 - 4,437,850 -
Debt service:

Principal 205,218 435,000 640,218 -
Interest and fiscal charges 1,001,439 33,077 - 1,034,516 Total expenditures 10,977,474 1,436,439 - 12,413,913
Excess (deficiency) of revenues over
(under) expenditures (521,094) (1,191,308) 5,481 (1,706,921)

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt 752,978 - - 752,978
Operating transfers in 1,950,000 1,369,583 - 3,319,583
Operating transfers out (1,812,094) - - (1,812,094)
Total other financing sources (uses) 1,369,583 890,884 - 2,260,467 Net change in fund balance 178,275 369,790 5,481 553,546 Fund balances - beginning, as previously presented 684,476 15,304,595 212,233 16,201,304 Error correction (68,575) (1,180,364) - (1,248,939)
Fund balances - beginning (restated) 14,124,231 615,901 212,233 14,952,365 Fund balances - ending $ 14,494,021 794,176 $ 217,714 $ 15,505,911 $ 505
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Special Revenue Funds Combining Balance Sheet
76 Citizens' Tax Road
Initiative CMAQ Sidewalk Maintenance and
Traffic Safety Measure S Grant Public Safety Repair AB 1913 Grant Street Gas Tax Rehabilitation ASSETS
Cash and investments $ 51,489 $ 3,346,225 $ 154,465 - $ $ 24,458 $ 447,646 $ 880,225 $ 975,527 Accounts receivable, net - - - - - - - -
Interest receivable 296 19,477 - 559 168 1,733 1,266 2,116Intergovernmental receivables 759 408,655 56,125 13,862 101,537 - 58,147 118,842 Prepaid expenses - - - - - - - -
Total assets $ 3,774,357 52,544 $ 56,125 $ 168,886 $ 24,626 $ 550,916 $ 939,638 $ 1,096,485 $

LIABILITIES
Accounts payable - $ 71,843 $ 17,715 $ - $ - $ - $ 6,453 $ 5,013 $ Retainage payable - - - - - - 45,787 -
Accrued wages and benefits - 112,621 - - - - - -
Deposits - - - - - - - -
Interfund payables - - 81,043 - - - - -
Total liabilities 184,464 - 98,758 - - - 52,240 5,013

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - - 101,537 - -
Total deferred inflows of resources - - - - - 101,537 - -

FUND BALANCES
Restricted for:

Streets and roads 52,544 3,589,893 - - - - 887,398 1,091,472 Public safety - - - 168,886 - 449,379 - -
Community development - - - - - - - -
Capital projects - - - - - - - -
Committed for:

Streets and roads - - - - 24,626 - - -
Community development - - - - - - - -
Recreation - - - - - - - -
Unassigned - - (42,633) - - - - -
Total fund balances 3,589,893 52,544 (42,633) 168,886 24,626 449,379 887,398 1,091,472 Total liabilities, deferred inflows of resources, and fund balances $ 3,774,357 52,544 $ 56,125 $ 168,886 $ 24,626 $ 550,916 $ 939,638 $ 1,096,485 $ 506
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Special Revenue Funds Combining Balance Sheet (Continued) 77 CID CFD 2006-1 Landscape and Property Abandoned
Street Groundwater Vineyard Lighting Cleanup and Vehicle CBDG Recycling Measure C Surcharge Estates Assessment Demo Abatement Grant Grant ASSETS
Cash and investments $ 1,803,376 1,826,118 $ 446,210 $ 289,344 $ 25,471 $ 199 $ - $ 2,610 $ Accounts receivable, net 48,694 - - - - - - -
Interest receivable 10,951 9,458 2,482 138 175 1 - -
Intergovernmental receivables 145,941 - - - - 62,847 - - Prepaid expenses - - - - - - - -
Total assets $ 1,983,010 1,861,528 $ 448,692 $ 289,482 $ 25,646 $ 200 $ 62,847 $ 2,610 $

LIABILITIES
Accounts payable 4,250 $ - $ - $ 17,535 $ - $ - $ 17,403 $ - $ Retainage payable - - - - - - - -
Accrued wages and benefits - - - - - - - -
Deposits - - - - - - - -
Interfund payables - - - - - - 326,102 -
Total liabilities - 4,250 - 17,535 - - 343,505 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - - - - -
Total deferred inflows of resources - - - - - - - -

FUND BALANCES
Restricted for:

Streets and roads 1,978,760 - - - - - - -
Public safety - - - - - 200 - -
Community development - 1,861,528 - 271,947 - - - 2,610 Capital projects - - - - - - - -
Committed for:

Streets and roads - - - - - - - -
Community development - - 448,692 - 25,646 - - -
Recreation - - - - - - - -
Unassigned - - - - - - (280,658) -
Total fund balances 1,861,528 1,978,760 448,692 271,947 25,646 200 (280,658) 2,610 Total liabilities, deferred inflows of resources, and fund balances $ 1,861,528 1,983,010 $ 448,692 $ 289,482 $ 25,646 $ 200 $ 62,847 $ 2,610 $ 507
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Special Revenue Funds Combining Balance Sheet (Continued) 78 Small Business DOJ Bynes Foreclosed Sports Hall High Speed ABC Grant Support Center Grant Home Project of Fame ACT Program Rail CVTC Impact Fees ASSETS
Cash and investments $ 617 - $ - $ - $ 3,415 $ - $ - $ 4,622,056 $ Accounts receivable, net - - - 23,786 - - - -
Interest receivable - 4 - - 23 - 27,345 -Intergovernmental receivables 12,159 - - - 34,743 - 440,072 - Prepaid expenses - - - - - - - -
Total assets $ 621 12,159 $ - $ 23,786 $ 3,438 $ 34,743 $ 440,072 $ 4,649,401 $

LIABILITIES
Accounts payable - $ - $ - $ - $ - $ 137 $ 145,474 $ 26,942 $ Retainage payable - - - - - - - -
Accrued wages and benefits - - - - - 9,221 - -
Deposits - - - - - - - -
Interfund payables - 12,231 2,476 6,832 - 37,924 464,311 - Total liabilities - 12,231 2,476 6,832 - 47,282 609,785 26,942

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - - - - -
Total deferred inflows of resources - - - - - - - -

FUND BALANCES
Restricted for:

Streets and roads - - - - - - - -
Public safety - - - - - - - -
Community development - - - 16,954 - - - -
Capital projects - - - - - - - 4,622,459
Committed for:

Streets and roads - - - - - - - -
Community development - 621 - - - - - -
Recreation - - - - 3,438 - - -
Unassigned - (72) (2,476) - - (12,539) (169,713) -
Total fund balances 621 (72) (2,476) 16,954 3,438 (12,539) (169,713) 4,622,459 Total liabilities, deferred inflows of resources, and fund balances $ 621 12,159 $ - $ 23,786 $ 3,438 $ 34,743 $ 440,072 $ 4,649,401 $ 508
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Special Revenue Funds Combining Balance Sheet (Continued) 79 Community
Transit Oriented USDA Power SB2 Planning Local Early Housing PD Wellness FEMA Development RBDG Resiliency Grant Program Action Plan Authority Grant Fire Grant ASSETS
Cash and investments $ - - $ - $ - $ - $ 50,681 $ 22,089 $ - $ Accounts receivable, net - - - - - - - -
Interest receivable - - - - - 308 151 -
Intergovernmental receivables 5,800 - - - - - - -
Prepaid expenses - - - - - - - -
Total assets $ 5,800 - $ - $ - $ - $ 50,989 $ 22,240 $ - $

LIABILITIES
Accounts payable 18,110 $ - $ - $ - $ - $ - $ - $ - $
Retainage payable 13,666 - - - - - - -
Accrued wages and benefits - - - - - - - -
Deposits - - - - - - - -
Interfund payables 5,800 15,030 - 47,938 - - - 8,895
Total liabilities 5,800 46,806 - 47,938 - - - 8,895

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - - - - -
Total deferred inflows of resources - - - - - - - -

FUND BALANCES
Restricted for:

Streets and roads - - - - - - - -
Public safety - - - - - - 22,240 -
Community development - - - - - 50,989 - -
Capital projects - - - - - - - -
Committed for:

Streets and roads - - - - - - - -
Community development - - - - - - - -
Recreation - - - - - - - -
Unassigned - (46,806) - (47,938) - - - (8,895)
Total fund balances (46,806) - - (47,938) - 50,989 22,240 (8,895) Total liabilities, deferred inflows of resources, and fund balances $ 5,800 - $ - $ - $ - $ 50,989 $ 22,240 $ - $ 509
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Special Revenue Funds Combining Balance Sheet (Continued) 80 Business Tactical AB74 Total Nonmajor
FEMA Prop 68 Improvement Urbanism Clean California Street Storm Drain Special Revenue Disaster Grant Park Grant District Grant Grant Maintenance CalTrans Fund Appropriation Funds ASSETS
Cash and investments $ - - $ 108,878 $ - $ - $ 470,357 $ - $ - $ 15,551,456 $ Accounts receivable, net - - - - - - - - 72,480
Interest receivable - - 674 - - 3,980 - - 81,305
Intergovernmental receivables - 279 - 42,473 94,675 59,830 - 159,647 1,816,393 Prepaid expenses - - - - - 1,682 - - 1,682
Total assets $ - 279 $ 109,552 $ 42,473 $ 94,675 $ 535,849 $ - $ 159,647 $ 17,523,316 $

LIABILITIES
Accounts payable - $ - $ 3,500 $ 15,556 $ 58,869 $ 107,342 $ - $ 34,000 $ 550,142 $ Retainage payable - - - - - - - 136,189 195,642
Accrued wages and benefits - - - - - 38,049 - - 159,891 Deposits - - - - - 5,000 - - 5,000
Interfund payables 316,474 - - 40,273 35,806 - 10,000 605,948 2,017,083 Total liabilities 316,474 - 3,500 55,829 94,675 150,391 10,000 776,137 2,927,758

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - - - - - 101,537
Total deferred inflows of resources - - - - - - - - 101,537

FUND BALANCES
Restricted for:

Streets and roads - - - - - 385,458 - - 7,985,525
Public safety - - - - - - - - 640,705
Community development 279 - 106,052 - - - - - 2,310,359 Capital projects - - - - - - - - 4,622,459
Committed for:

Streets and roads - - - - - - - - 24,626
Community development - - - - - - - - 474,959
Recreation - - - - - - - - 3,438
Unassigned (316,474) - - (13,356) - - (10,000) (616,490) (1,568,050) Total fund balances (316,474) 279 106,052 (13,356) - 385,458 (10,000) (616,490) 14,494,021 Total liabilities, deferred inflows of resources, and fund balances $ - 279 $ 109,552 $ 42,473 $ 94,675 $ 535,849 $ - $ 159,647 $ 17,523,316 $ 510
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances 81 Citizens' Tax Road
Initiative CMAQ Sidewalk Maintenance and
Traffic Safety Measure S Grant Public Safety Repair Funds AB 1913 Grant Street Gas Tax Rehabilitation

REVENUES
Taxes - $ - $ - $ - $ - $ - $ - $ 674,395 $
Intergovernmental - 2,671,779 173,883 80,452 - 194,663 684,474 - Charges for services - - - - - - - -
Fines 8,239 - - - - - - -
Use of money and property 1,096 76,582 - 2,884 620 6,470 25,895 7,971 Assessments - - - - - - - -
Loan repayments - - - - - - - -
Miscellaneous - - - - - - - -
Total revenues 2,748,361 9,335 173,883 83,336 620 201,133 710,369 682,366

EXPENDITURES
Current:

General government - - - - - - - -
Public safety - 2,449,119 - - - - - -
Public works - - - - - - - -
Community development - - - - - - - -
Capital outlay - 689,224 176,498 - - - 1,055,238 17,361 Debt service:

Principal 168,626 - - - - - - -
Interest and fiscal charges 25,552 - - - - - - -
Total expenditures 3,332,521 - 176,498 - - - 1,055,238 17,361 Excess (deficiency) of revenues over (under) expenditures (584,160) 9,335 (2,615) 83,336 620 201,133 (344,869) 665,005

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt - 587,029 - - - - - -
Operating transfers in - - - - - - - -
Operating transfers out - (14,342) - (90,001) - (6,351) (604,652) - Total other financing sources (uses) 572,687 - - (90,001) - (6,351) (604,652) - Net change in fund balance (11,473) 9,335 (2,615) (6,665) 620 194,782 (949,521) 665,005 Fund balances (deficits) - beginning, as previously presented 3,601,366 43,209 (40,018) 175,551 24,006 254,597 1,836,919 426,467Error correction - - - - - - - - Fund balances (deficits) - beginning (restated) 3,601,366 43,209 (40,018) 175,551 24,006 254,597 1,836,919 426,467 Fund balances (deficits) - ending $ 3,589,893 52,544 $ (42,633) $ 168,886 $ 24,626 $ 449,379 $ 887,398 $ 1,091,472 $ 511
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) 82 CID CFD 2006-1 Landscape and Property Abandoned
Street Groundwater Vineyard Lighting Cleanup and Vehicle CBDG Recycling Measure C Surcharge Estates Assessment Demo Abatement Grant Grant

REVENUES
Taxes - $ - $ - $ - $ - $ - $ - $ - $
Intergovernmental 872,755 461,199 - - - - 325,597 2,224 Charges for services - - - - - - - -
Fines - - - - - - - -
Use of money and property 41,399 36,436 9,184 1,392 646 5 - 8 Assessments - - 83,928 269,518 - - - -
Loan repayments - - - - - - - -
Miscellaneous - - - - - - - -
Total revenues 497,635 914,154 93,112 270,910 646 5 325,597 2,232

EXPENDITURES
Current:

General government - - 19 - - - - -
Public safety - - - - - - - -
Public works - 248,265 - 110,831 - - - -
Community development - - - - - - - -
Capital outlay 123,468 - - - - - 325,597 6,422
Debt service:

Principal - - - - - - - -
Interest and fiscal charges - - - - - - - -
Total expenditures 248,265 123,468 19 110,831 - - 325,597 6,422 Excess (deficiency) of revenues over (under) expenditures 249,370 790,686 93,093 160,079 646 5 - (4,190)

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt - - - - - - - -
Operating transfers in - - - - - - - -
Operating transfers out (575,000) - - (5,148) - - - -
Total other financing sources (uses) (575,000) - - (5,148) - - - - Net change in fund balance 249,370 215,686 93,093 154,931 646 5 - (4,190) Fund balances (deficits) - beginning, as previously presented 1,612,158 1,763,074 355,599 117,016 25,000 195 (280,658) 6,800 Error correction - - - - - - - -
Fund balances (deficits) - beginning (restated) 1,612,158 1,763,074 355,599 117,016 25,000 195 (280,658) 6,800 Fund balances (deficits) - ending $ 1,978,760 1,861,528 $ 448,692 $ 271,947 $ 25,646 $ 200 $ (280,658) $ 2,610 $ 512
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) 83 Small Business DOJ Bynes Foreclosed Sports Hall High Speed ABC Grant Support Center Grant Home Project of Fame ACT Program Rail CVTC Impact Fees

REVENUES
Taxes $ - $ - $ - $ - $ - $ - $ - $ -
Intergovernmental - - - - 180,058 - 73,557 -
Charges for services - - - 200 - - 496,527 -
Fines - - - - - - - -
Use of money and property - 16 - 58 87 925,187 - 107,441 Assessments - - - - - - - -
Loan repayments - - - - - - - -
Miscellaneous - - - 19,953 - - - 144,651
Total revenues 16 - - 20,211 87 180,058 998,744 748,619

EXPENDITURES
Current:

General government - - - - - - 935,210 -
Public safety - - - 2,576 - 197,020 - -
Public works - - - - - - - 126,247
Community development - - - 16,833 - - - 9,823
Capital outlay - - - - - - - 88,826
Debt service:

Principal - - - - - - - -
Interest and fiscal charges - - - - - - - -
Total expenditures - - - 19,409 - 197,020 935,210 224,896 Excess (deficiency) of revenues over (under) expenditures 16 - - 802 87 (16,962) 63,534 523,723OTHER FINANCING SOURCES (USES) Proceeds from long-term debt - - - - - - - -
Operating transfers in - - - - - - - -
Operating transfers out - - - - - (7,330) - (452,125)
Total other financing sources (uses) - - - - - (7,330) - (452,125) Net change in fund balance 16 - - 802 87 (24,292) 63,534 71,598 Fund balances (deficits) - beginning, as previously presented 605 (72) (2,476) 16,152 3,351 11,753 (233,247) 4,550,861 Error correction - - - - - - - -
Fund balances (deficits) - beginning (restated) 605 (72) (2,476) 16,152 3,351 11,753 (233,247) 4,550,861 Fund balances (deficits) - ending $ 621 (72) $ (2,476) $ 16,954 $ 3,438 $ (12,539) $ (169,713) $ 4,622,459 $ 513
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) 84 Community
Transit Oriented USDA Power SB2 Planning Local Early Housing PD Wellness FEMA Development RBDG Resiliency Grant Program Action Plan Authority Grant Fire Grant

REVENUES
Taxes $ - $ - $ - $ - $ - $ - $ - $ -
Intergovernmental 292,338 - - - - - 33,580 -
Charges for services - - - - - - - -
Fines - - - - - - - -
Use of money and property - - - - - 1,139 560 -
Assessments - - - - - - - -
Loan repayments - - - - - 4,530 - -
Miscellaneous - - - - - 20 - -
Total revenues - 292,338 - - - 5,689 560 33,580

EXPENDITURES
Current:

General government - - - - - - - -
Public safety - - - - - - - -
Public works - - - - - - - -
Community development - - - - - - - -
Capital outlay 333,144 - - - - - - 10,216
Debt service:

Principal - - - - - - - -
Interest and fiscal charges - - - - - - - -
Total expenditures - 333,144 - - - - - 10,216
Excess (deficiency) of revenues over (under) expenditures - (40,806) - - - 5,689 560 23,364OTHER FINANCING SOURCES (USES) Proceeds from long-term debt - - - - - - - -
Operating transfers in - - - - - - - -
Operating transfers out - - - - - - - (23,364)
Total other financing sources (uses) - - - - - - - (23,364) Net change in fund balance - (40,806) - - - 5,689 560 - Fund balances (deficits) - beginning, as previously presented - (6,000) - (47,938) - 1,225,664 21,680 (8,895) Error correction - - - - - (1,180,364) - -
Fund balances (deficits) - beginning (restated) - (6,000) - (47,938) - 45,300 21,680 (8,895) Fund balances (deficits) - ending $ (46,806) - $ - $ (47,938) $ - $ 50,989 $ 22,240 $ (8,895) $ 514
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) 85 Formerly Major
Fund
Business Tactical AB74 Total Nonmajor
FEMA Prop 68 Improvement Urbanism Clean California Street Storm Drain Special Revenue Disaster Grant Park Grant District Grant Grant Maintenance CalTrans Fund Appropriation Funds

REVENUES
Taxes $ - $ - $ - $ - $ - $ - $ - $ 674,395 - $
Intergovernmental - 4,400 88,951 - 287,369 122,272 682,235 - 7,231,786 Charges for services - 10,433 - - 228,725 - - 735,885 - Fines - - - - - - - - 8,239
Use of money and property - - 1,774 - 13,905 - - 1,260,755 - Assessments - - - - - - - 353,446 -
Loan repayments - - - - - - - - 4,530
Miscellaneous - - - - - 22,720 - - 187,344
Total revenues 4,400 - 12,207 88,951 287,369 387,622 - 682,235 10,456,380

EXPENDITURES
Current:

General government - - - - - - - - 935,229
Public safety - - - - - - - - 2,648,715
Public works - - - 100,476 - 1,800,210 - - 2,386,029
Community development - - 17,331 - 287,369 - - - 331,356 Capital outlay - - - - - 303,131 10,000 1,298,725 4,437,850 Debt service:

Principal - - - - - 36,592 - - 205,218
Interest and fiscal charges - - - - - 7,525 - - 33,077
Total expenditures - - 17,331 100,476 287,369 2,147,458 10,000 1,298,725 10,977,474 Excess (deficiency) of revenues over (under) expenditures 4,400 - (5,124) (11,525) - (1,759,836) (10,000) (616,490) (521,094)

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt - - - - - 165,949 - - 752,978 Operating transfers in - - 100,000 - - 1,850,000 - - 1,950,000 Operating transfers out - - - - - (33,781) - - (1,812,094) Total other financing sources (uses) - - 100,000 - - 1,982,168 - - 890,884 Net change in fund balance 4,400 - 94,876 (11,525) - 222,332 (10,000) (616,490) 369,790Fund balances (deficits) - beginning, as previously presented (320,874) 279 11,176 (1,831) - 163,126 - - 15,304,595 Error correction - - - - - - - - (1,180,364)Fund balances (deficits) - beginning (restated) (320,874) 279 11,176 (1,831) - 163,126 - - 14,124,231Fund balances (deficits) - ending $ (316,474) 279 $ 106,052 $ (13,356) $ - $ 385,458 $ (10,000) $ (616,490) $ 14,494,021 $ 515
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Debt Service Funds
Combining Balance Sheet
86 Debt Service
ASSETS
Cash and investments 473,750 $
Cash with fiscal agents 9,626
Accounts receivable, net 306,526
Interest receivable 4,274
Total assets $ 794,176

LIABILITIES
Accounts payable $ -
Total liabilities -

FUND BALANCE
Restricted for:

Debt service 794,176
Total fund balance 794,176
Total liabilities and fund balance $ 794,176
516
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Debt Service Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 87 Debt Service

REVENUES
Use of money and property 17,334 $
Assessments 227,797
Total revenues 245,131

EXPENDITURES
Debt service:

Principal 435,000
Interest and fiscal charges 1,001,439
Total expenditures 1,436,439
Excess (deficiency) of revenues over
(under) expenditures (1,191,308)

OTHER FINANCING SOURCES (USES)
Operating transfers in 1,369,583
Total other financing sources (uses) 1,369,583
Net change in fund balance 178,275
Fund balance - beginning, as previously presented 684,476 Error correction (68,575)
Fund balances - beginning (restated) 615,901
Fund balance - ending $ 794,176
517
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Capital Projects Funds
Combining Balance Sheet
88 CalTrans
Mitigation
ASSETS
Cash and investments $ 216,233
Interest receivable 1,481
Total assets $ 217,714

LIABILITIES
Accounts payable $ -
Total liabilities -

FUND BALANCE
Restricted for:

Capital projects 217,714
Total fund balance 217,714
Total liabilities and fund balances $ 217,714
518
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Capital Projects Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 89 CalTrans
Mitigation

REVENUES
Use of money and property $ 5,481
Total revenues 5,481

EXPENDITURES
Capital outlay -
Total expenditures -
Excess (deficiency) of revenues over
(under) expenditures 5,481
Fund balance - beginning 212,233
Fund balance - ending $ 217,714
519
90 NONMAJOR ENTERPRISE FUNDS
Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business enterprises–where the intent of the governing body is that the costs of providing good or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the City of Selma has decided that periodic determination of net income is appropriate for accountability purposes. 520
CITY OF SELMA | JUNE 30, 2025
Nonmajor Enterprise Funds
Combining Statement of Net Position
91 Total Nonmajor
Pioneer Village Cultural Arts Enterprise Funds
ASSETS
Current assets:

Cash and investments - $ - $ - $
Accounts receivable, net 2,110 - 2,110
Lease receivable 93,282 93,283 186,565
Total current assets 93,282 95,393 188,675
Noncurrent assets:

Capital assets:

Buildings and improvements 284,182 - 284,182
Machinery and equipment - 3,515 3,515
Less accumulated depreciation/amortization (271,885) (3,515) (275,400) Total noncurrent assets - 12,297 12,297
Total assets 93,282 107,690 200,972

DEFERRED OUTFLOWS OF RESOURCES
Pension related 3,571 20,660 24,231
OPEB related 953 147 1,100
Total deferred outflows of resources 21,613 3,718 25,331

LIABILITIES
Current liabilities:

Accounts payable 3,674 10,959 14,633
Accrued wages and benefits 303 2,363 2,666
Interfund payables 69,386 120,694 190,080
Current portion of compensated absences 5,473 - 5,473
Total current liabilities 139,489 73,363 212,852
Noncurrent liabilities:

Compensated absences - 6,523 6,523
Net pension liability 1,188 7,871 9,059
Net OPEB liability 2,553 394 2,947
Total noncurrent liabilities 16,947 1,582 18,529
Total liabilities 156,436 74,945 231,381

DEFERRED INFLOWS OF RESOURCES
Pension related 2,778 15,860 18,638
OPEB related 1,012 6,555 7,567
Lease related 57,513 57,513 115,026
Total deferred inflows of resources 79,928 61,303 141,231

NET POSITION (DEFICIT)
Net investment in capital assets 12,297 - 12,297
Unrestricted (37,137) (121,469) (158,606)
Total net position (deficit) (24,840) $ (121,469) $ (146,309) $ 521
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Enterprise Funds
Combining Statement of Revenues, Expenses and Changes in Net Position 92 Total Nonmajor
Pioneer Village Cultural Arts Enterprise Funds
Operating revenues:

Charges for services - $ 163,798 $ 163,798 $
Rents 31,622 15,181 46,803
Miscellaneous 1,112 12,776 13,888
Total revenues 180,091 44,398 224,489
Operating expenses:

Personnel services 10,732 43,719 54,451
Services and supplies 81,284 182,861 264,145
Depreciation/amortization - 1,149 1,149
Total operating expenses 226,580 93,165 319,745
Operating income (loss) (48,767) (46,489) (95,256)
Nonoperating revenues (expenses):

Interest income 6,643 6,643 13,286
Total nonoperating revenues (expenses) 6,643 6,643 13,286 Income (loss) before transfers (42,124) (39,846) (81,970) Transfers in 15,000 59,600 74,600
Transfers out (2,968) (491) (3,459)
Changes in net position (27,615) 16,786 (10,829)
Net position (deficit) - beginning, as previously presented (137,768) 2,732 (135,036) Change in accounting principle (487) 43 (444)
Net position (deficit) - beginning, as restated (138,255) 2,775 (135,480) Net position (deficit) - ending $ (24,840) (121,469) $ (146,309) $ 522
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor Enterprise Funds
Combining Statement of Cash Flows
93 Total Nonmajor
Pioneer Village Cultural Arts Enterprise Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Cash received for current services $ (30) $ 163,798 $ 163,768 Cash received for rents 31,058 14,617 45,675
Cash paid for services and supplies (81,679) (185,777) (267,456) Cash paid for salaries and benefits (12,469) (48,642) (61,111) Cash received for other operating revenues 1,112 12,776 13,888 Net cash provided by (used for) operating activities (54,892) (50,344) (105,236)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Loans from (to) other funds 29,192 (8,383) 20,809
Transfers (to) from other funds 56,632 14,509 71,141
Net cash provided by (used for) noncapital
financing activities 48,249 43,701 91,950

CASH FLOW FROM INVESTING ACTIVITIES
Interest received 6,643 6,643 13,286
Net cash provided by (used for) investing activities 6,643 6,643 13,286 Net increase (decrease) in cash and investments - - -
Cash and investments - beginning - - -
Cash and investments - ending $ - - $ - $
Reconciliation of operating income to net cash
provided by (used for) operating activities:

Operating income (loss) $ (48,767) (46,489) $ (95,256) $ Adjustments to reconcile operating income to
net cash provided by (used for) operating activities:

Depreciation 1,149 - 1,149
Changes in the balance sheet:
(Increase) decrease in:

Accounts receivable, net (30) - (30)
Leases receivable 2,957 2,957 5,914
Deferred outflows of resources from pensions 2,061 10,576 12,637 Deferred outflows of resources from OPEB 87 335 422
Increase (decrease) in:

Accounts payable (395) (2,916) (3,311)
Accrued wages and benefits (146) 401 255
Compensated absences (22) 548 526
Net pension liability (1,063) (4,737) (5,800)
Net OPEB liability (1,147) (5,926) (7,073)
Deferred inflow of resources from pensions (1,398) (6,504) (7,902) Deferred inflow of resources from OPEB (109) 384 275
Deferred inflow of resources from leases (3,521) (3,521) (7,042) Total adjustments (8,403) (1,577) (9,980)
Net cash provided by (used for) operating activities $ (50,344) (54,892) $ (105,236) $ 523
94 INTERNAL SERVICE FUNDS
Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to other government units on a cost reimbursement basis.

Insurance Funds – These funds are used to account for workers’ compensation, liability, and medical malpractice insurance expense.

Fleet Management Fund – This fund is used to account for the rental of motor vehicles to other departments and related costs.

Building and Utility Fund – This fund is used to account for the accumulation and allocation of general building and utility costs.

General Overhead Fund – This fund is used to account for the accumulation and allocation of costs associated with office supplies.

Information Processing Fund – This fund is used to account for the accumulation and allocation of costs associated with all information technology equipment and related services.

Employee Benefits Fund – This fund is used to account for the City’s self-insured employee health benefits. 524
CITY OF SELMA | JUNE 30, 2025
Internal Service Funds
Combining Statement of Net Position
95 Fleet Building General Information Employee Total Internal Insurance Management and Utility Overhead Processing Benefits Service Funds ASSETS
Current assets:

Cash and investments 1,036,797 $ - $ 1,288,932 $ 59,727 $ 597,071 $ - $ 2,982,527 $ Accounts receivable, net - - - - - 1,463 1,463
Interest receivable 7,040 410 7,137 409 4,067 - 19,063
Prepaid expenses - - - - 5,800 2,138 7,938
Deposits - 393,395 - - - - 393,395
Total current assets 410 1,437,232 1,296,069 60,136 606,938 3,601 3,404,386 Noncurrent assets:

Capital assets:

Buildings and improvements - - 603,245 - - - 603,245
Machinery and equipment - 119,319 113,453 - 264,695 - 497,467 Right-to-use leased equipment - - 57,245 63,748 - - 120,993 Less accumulated depreciation/amortization (34,273) - (108,402) (63,748) (147,257) - (353,680) Total noncurrent assets 85,046 - 665,541 - 117,438 - 868,025 Total assets 85,456 1,437,232 1,961,610 60,136 724,376 3,601 4,272,411

DEFERRED OUTFLOWS OF RESOURCES
Pension related - 88,765 118,697 - 35,920 3,834 247,216 OPEB related 4,340 - 7,794 - 2,555 841 15,530
Total deferred outflows of resources 93,105 - 126,491 - 38,475 4,675 262,746

LIABILITIES
Current liabilities:

Accounts payable 17,093 80,040 18,137 492 8,410 21,152 145,324 Accrued wages and benefits - 10,451 10,291 - 5,434 1,367 27,543 Interfund payables - 141,687 - - - 922,089 1,063,776
Claims payable - - - - - 229,963 229,963
Current portion of compensated absences - 5,719 1,663 - 3,755 2,067 13,204 Current portion of leases payable - - 10,219 - - - 10,219 Total current liabilities 237,897 17,093 40,310 492 17,599 1,176,638 1,490,029 Noncurrent liabilities:

Compensated absences - 6,815 1,982 - 4,475 2,463 15,735 Leases payable - - 36,404 - - - 36,404
Net pension liability - 35,938 64,450 - 21,087 6,980 128,455 Net OPEB liability 11,619 - 20,868 - 6,842 2,252 41,581 Total noncurrent liabilities 54,372 - 123,704 - 32,404 11,695 222,175 Total liabilities 292,269 17,093 164,014 492 50,003 1,188,333 1,712,204

DEFERRED INFLOWS OF RESOURCES
Pension related - 66,396 83,221 - 24,492 2,307 176,416
OPEB related 29,831 - 53,575 - 17,566 5,783 106,755
Total deferred inflows of resources 96,227 - 136,796 - 42,058 8,090 283,171

NET POSITION (DEFICIT)
Net investment in capital assets - 85,046 618,918 - 117,438 - 821,402 Unrestricted (294,981) 1,420,139 1,168,373 59,644 553,352 (1,188,147) 1,718,380 Total net position (deficit) 1,420,139 $ (209,935) $ 1,787,291 $ 59,644 $ 670,790 $ (1,188,147) $ 2,539,782 $ 525
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Internal Service Funds Combining Statement of Revenues, Expenses and Changes in Net Position 96 Fleet Building General Information Employee Total Internal Insurance Management and Utility Overhead Processing Benefits Service Funds Operating revenues:

Charges for services 1,861,589 $ 605,137 $ 1,212,537 $ - $ 410,785 $ 1,964,927 $ 6,054,975 $ Miscellaneous 950 - 3,750 - - - 4,700
Total revenues 606,087 1,861,589 1,216,287 - 410,785 1,964,927 6,059,675 Operating expenses:

Personnel services - 191,032 329,428 - 124,034 2,868,027 3,512,521Services and supplies - 649,676 201,976 2,141 380,212 - 1,234,005Other internal services 2,291,082 - - - - - 2,291,082Depreciation/amortization 14,422 - 57,477 4,333 33,125 - 109,357 Total operating expenses 855,130 2,291,082 588,881 6,474 537,371 2,868,027 7,146,965 Operating income (loss) (429,493) (249,043) 627,406 (6,474) (126,586) (903,100) (1,087,290) Nonoperating revenues (expenses)
Interest income 23,157 2,061 22,842 3,363 16,230 - 67,653Interest expense - - (4,318) - - - (4,318) Total nonoperating revenues (expenses) 2,061 23,157 18,524 3,363 16,230 - 63,335 Income (loss) before transfers (406,336) (246,982) 645,930 (3,111) (110,356) (903,100) (1,023,955) Transfers out (9,970) - (4,515) - - - (14,485)
Changes in net position (406,336) (256,952) 641,415 (3,111) (110,356) (903,100) (1,038,440) Net position (deficit) - beginning, as previously presented 47,655 1,826,475 1,145,876 62,755 781,146 (285,047) 3,578,860 Change in accounting principle (638) - - - - - (638)
Net position (deficit) - beginning, as restated 47,017 1,826,475 1,145,876 62,755 781,146 (285,047) 3,578,222 Net position (deficit) - ending $ (209,935) 1,420,139 $ 1,787,291 $ 59,644 $ 670,790 $ (1,188,147) $ 2,539,782 $ 526
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2025
Internal Service Funds
Combining Statement of Cash Flows
97 Fleet Building General Information Employee Total Internal Insurance Management and Utility Overhead Processing Benefits Service Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Cash received for current services 1,850,376 $ 605,137 $ 1,212,537 $ - $ 411,231 $ 1,963,464 $ 6,042,745 $ Cash paid for services and supplies (2,274,177) (675,222) (506,274) (1,969) (392,706) (9,970) (3,860,318) Cash paid for salaries and benefits - (202,626) (309,917) - (102,902) (2,734,285) (3,349,730) Cash received for other operating revenues 950 - 3,750 - - - 4,700 Net cash provided by (used for) operating activities (423,801) (271,761) 400,096 (1,969) (84,377) (780,791) (1,162,603)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Loans from (to) other funds - 141,687 - - - 780,791 922,478 Transfers (to) from other funds (9,970) - (4,515) - - - (14,485) Net cash provided by (used for) noncapital
financing activities 131,717 - (4,515) - - 780,791 907,993

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Principal paid on leases - (10,622) - (4,717) - (15,339) - Interest paid on long-term liabilities - (4,318) - - - (4,318) - Acquisition of capital assets (39,935) - (265,694) - - - (305,629) Net cash provided by (used for) capital and
related financing activities (39,935) - (280,634) (4,717) - - (325,286)

CASH FLOW FROM INVESTING ACTIVITIES
Interest received 1,651 25,285 23,064 2,954 16,409 - 69,363 Net cash provided by (used for) investing activities 1,651 25,285 23,064 2,954 16,409 - 69,363 Net increase (decrease) in cash and investments (398,516) (178,328) 138,011 (3,732) (67,968) - (510,533) Cash and investments - beginning 178,328 1,435,313 1,150,921 63,459 665,039 - 3,493,060 Cash and investments - ending $ - 1,036,797 $ 1,288,932 $ 59,727 $ 597,071 $ - $ 2,982,527 $ Reconciliation of operating income to net cash
provided by (used for) operating activities:

Operating income (loss) $ (249,043) (429,493) $ 627,406 $ (6,474) $ (126,586) $ (903,100) $ (1,087,290) $ Adjustments to reconcile operating income to
net cash provided by (used for) operating activities:

Depreciation - 14,422 57,477 4,333 33,125 - 109,357
Changes in the balance sheet:
(Increase) decrease in:

Accounts receivable, net - - - - 446 (1,463) (1,017)
Deposits (11,213) - - - - - (11,213)
Prepaid expenses - - - - (155) 61,708 61,553
Deferred outflows of resources from pensions - 43,038 40,764 - 10,376 (3,834) 90,344 Deferred outflows of resources from OPEB - 1,138 (1,160) - (622) (841) (1,485) Increase (decrease) in:

Accounts payable 16,905 (25,546) (304,298) 172 (12,339) (9,970) (335,076) Accrued wages and benefits - 1,830 (4,620) - 1,478 1,271 (41) Compensated absences - 4,786 3,645 - 8,230 4,530 21,191 Claims payable - - - - - 53,586 53,586
Net pension liability - (17,419) (164) - 2,176 6,980 (8,427) Net OPEB liability - (24,460) (22,821) - (5,888) 2,252 (50,917) Deferred inflow of resources from pensions (24,080) - (17,911) (2,919) - 2,307 (42,603) Deferred inflow of resources from OPEB 3,573 - 21,778 - 8,301 5,783 39,435 Total adjustments (22,718) 5,692 (227,310) 4,505 42,209 122,309 (75,313) Net cash provided by (used for) operating activities $ (271,761) (423,801) $ 400,096 $ (1,969) $ (84,377) $ (780,791) $ (1,162,603) $ 527

CITY OF SELMA

MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2025
528

CITY OF SELMA

MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2025

TABLE OF CONTENTS
Page
Required Communications ................................................................................................................. 1 – 2 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................................................. 3 – 4

529
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.

Ryan P. Jolley C.P.A.

Darryl L. Smith C.P.A.

Luis A. Perez C.P.A.

Lan T. Kimoto
To the City Council of the
City of Selma
Selma, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Selma (the “City”), for the year ended June 30, 2025. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, if applicable, Government Auditing Standards as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter dated October 9, 2023. Professional standards require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. The City adopted GASB Statement No. 101, Compensated Absences, and the application of other existing policies was not changed during 2025. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Accounting estimates are used in determining the depreciable lives and methods used for capital assets, compensated absences, funding progress of CalPERS pension liability, other post-employment benefit obligation, and certain terms not explicitly present in lease agreement(s) and subscription-based information technology agreements. We evaluated the key factors and assumptions used to develop these estimates in determining that they are reasonable in relation to the financial statements taken as a whole.

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were the disclosures about the employee retirement plan disclosed in Note 10 to the financial statements.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
530
2 Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.

Management has corrected all such misstatements. We did not identify any significant audit adjustments.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated March 31, 2026.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings and Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

March 31, 2026
531
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.

Ryan P. Jolley C.P.A.

Darryl L. Smith C.P.A.

Luis A. Perez C.P.A.

Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 INDEPENDENT AUDITOR’S REPORT ON INTERNAL

CONTROL OVER FINANCIAL REPORTING AND ON

COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT

OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the City Council of the
City of Selma
Selma, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Selma, California (the “City”), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise City’s basic financial statements, and have issued our report thereon dated March 31, 2026.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 532
4 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

March 31, 2026
533
4-3
Discussion Item -
Spay & Neuter
Sponsorship
534
535
ITEM NO: 4-3

CITY COUNCIL STAFF REPORT
Meeting Date: April 7, 2026
SUBJECT: Discussion Item - Spay & Neuter Sponsorship
SUBMITTED: Liz M. Fletcher, Community Services Director APPROVED: Jason Rogers, City Manager
RECOMMENDATION:

Staff recommends the City Council receive and file the informational report regarding the Sponsorship Packet for the Selma Animal Shelter Spay & Neuter Program. No formal action is required at this time.

DISCUSSION:

The Selma Animal Shelter Spay & Neuter Program sponsorship initiative originates from the City of Selma’s ongoing efforts to address animal overpopulation and promote responsible pet ownership within the community. Recognizing the ongoing need for sustainable funding to support these initiatives, City staff have developed a Sponsorship Packet to engage local businesses, organizations, and individuals in supporting the Spay & Neuter Program. The packet outlines sponsorship opportunities, recognition benefits, and the anticipated impact of contributions on reducing shelter intake and improving animal welfare outcomes. The development of this packet responds to both community feedback and Council direction to seek alternative funding sources and to increase public-private collaboration in addressing animal welfare challenges
FISCAL IMPACT:

No additional fiscal impact is associated with this program. Staff will use $1,000 within the already approved FY 25/26 budget to assist in this program.

Attachments:
☐ Resolution
☐ Ordinance
☐ Map
☐ Agreement
☒ Other Sponsorship Packet
List:
536
537
538
539
540
541
4-4
Discussion and
Direction -
Special Event and
Park Rental Fees
542
543
ITEM NO: 4-4

CITY COUNCIL STAFF REPORT
Meeting Date: April 7, 2026
SUBJECT: Discussion and Direction Regarding Special Event and Park Rental Fees SUBMITTED: Liz M. Fletcher, Community Services Director APPROVED: Jason Rogers, City Manager
RECOMMENDATION:

Staff is looking for guidance on the Special Event Application and Park Rental fees.

DISCUSSION:

The City currently maintains a tiered fee structure for special event permits, last revised through multiple council actions between 2023 and 2024. Current fees are as follows:
• Public Property Events: $650 (Tier 1 - 100% cost recovery for first-time events) • Private Property Events: $510 (Tier 1 - 100% cost recovery for first-time events) • Tier 2 (Recurring events requiring City services): 75% cost recovery - $487.50 (public) or $382.50 (private)
• Tier 3 (Recurring events requiring no City services): 50% cost recovery - $325 (public) or $255 (private)
Additional associated fees include:
• Street Closure Permit: $176 plus $10 per barricade
• Sound Permit: $80
• One-Day Business License (for vendors): $34 per day
Park Rental Fees:

Current park rental fees vary based on residency status and event size:
• Residents: $200/day for 200 or fewer participants; $350/day for over 200 participants
• Non-Residents: $300/day for 200 or fewer participants; $500/day for over 200 participants
Cost Recovery Analysis
The current fee structure is based on the 2021 Comprehensive Fee Study, which established 100% cost recovery as the baseline for special event permits per Municipal Code Section 12- 3-4 124. The fee calculation includes:
• Staff time for permit review and processing (Community Services, Police, Fire, Public Works)
• Administrative overhead
• Direct service costs (barricades, traffic control, inspections) However, the tiered system now allows for 50-75% cost recovery for recurring events, recognizing that:
• Streamlined processing reduces actual staff time for familiar events • Community events generate indirect economic benefits (sales tax, transient occupancy tax, local business revenue)
• Events provide significant community value beyond direct cost recovery 544
FISCAL IMPACT:

None.

Attachments:
☐ Resolution
☐ Ordinance
☐ Map
☐ Agreement
☐ Other
List:
545
4-5
Consideration of
Application
and Appointment to
the Downtown
Business Improvement
District (BID)
Advisory Board
546
547
ITEM NO: 4-5

CITY COUNCIL STAFF REPORT
Meeting Date: April 7th, 2026
SUBJECT: Consideration of Application and Appointment to the Downtown Business Improvement District (BID) Advisory Board
SUBMITTED: Jose Moreno, Public Information Officer
APPROVED: Jason Rogers, City Manager
RECOMMENDATION:

The Selma City Council is responsible for appointing members to various Boards and Commissions, including the Downtown Business Improvement District (BID) Advisory Board. This board advises the City Council on matters impacting the downtown business community and helps ensure responsiveness to business and community needs.

The Downtown BID Advisory Board consists of nine members representing a diverse mix of businesses within the BID district. Members serve two-year terms, with terms staggered to support continuity. The applicant included in this report submitted an application during the most recent open application period for the Downtown BID Advisory Board.

Staff recommends that the City Council review the attached application and consider an appointment to the current vacancy.

DISCUSSION:

One vacancy currently exists on the Downtown Business Improvement District (BID) Advisory Board. To fill the vacancy, staff announced the open application period through Downtown Selma social media channel, a public notice, and the City’s website. Business owners within the BID district were invited to apply through an online application process.

One application was received from the following individual:
• Irene Vasquez, Maiden Voyage
The application was submitted shortly after the stated deadline while the applicant was out of the country. Staff has included the application for City Council consideration.

In accordance with the BID Management Plan, the City Council is asked to review the submitted application and consider appointing a qualified representative to serve a two-year term on the Advisory Board.

FISCAL IMPACT:

None
Attachments:
☐ Resolution
☐ Ordinance
☐ Map
☐ Agreement
☒ Other Application (1)
548
549
550
551
4-6
Discussion and
Direction -
Potential Measure C
Replacement Initiatives
- Resolution Number
2026-33R Reserved
should Council Act
552
553
ITEM NO: 4-6

CITY COUNCIL STAFF REPORT
Meeting Date: April 7, 2026
SUBJECT: Discussion and Direction Regarding Potential Measure C Replacement Initiatives - Resolution Number 2026-33R Reserved should Council Act SUBMITTED: Jason Rogers, City Manager
APPROVED: Jason Rogers, City Manager
RECOMMENDATION:

Provide direction to staff regarding whether the City Council wishes to:

1. Take no position on either Measure C replacement initiative;

2. Express support for one of the proposed initiatives; or

3. Provide alternative direction as determined by the City Council.

DISCUSSION:

Measure C is Fresno County’s existing half-cent transportation sales tax. The current measure was approved by voters in 2006 and is scheduled to expire in 2027. Revenues are administered by the Fresno County Transportation Authority (FCTA) and distributed according to an adopted expenditure plan.

As the expiration date approaches, two competing citizen initiative renewal proposals have been developed. These proposals would continue with the existing half-cent sales tax but allocate revenues differently and over different time periods.

At the March 17, 2026, meeting, City Council received presentations from representatives of the “Fix Our Roads” Initiative and the “Better Roads, Safe Streets” Initiative. Both measures would maintain the existing one-half cent sales tax rate. The primary differences are duration, total projected revenue, and allocation of funds among program categories. Council requested staff bring this item back for further discussion and direction.

This report provides a high-level comparison for Council consideration.

Fix Our Roads Better Roads, Safe Streets
20 Year Duration 30 Year Duration
Approx. $3.9 Billion Approx. $7.39 Billion
Allocation Breakdown
Program 1 – Fix Local Roads (82%)
• Repair Roads – 50%
• Improve Local Transportation –
16%
• Major Streets & Highways
(Safety/Congestion) – 16%
Local Streets & Active Transportation –
Approximately 65%
• Local road repair
• Bicycle and pedestrian
improvements
• Safe Routes to School
• Mixed-use/infill support
Program 2 – Transit Reimagined (18%) Public Transportation Program – 25% • Expanded transit service
554
• Maintains existing transit service
levels
• Requires consolidation and service
efficiency studies
• Increased service frequencies
• Zero/low fare programs for special
populations
• Microtransit and Bus Rapid Transit
investments
Administration: Approx. 1% Regional Connectivity Program – 5% • State Route improvements
• Interchanges and major corridors
• Airport and freight enhancements
Access & Innovation Program – 4%
• Zero-emission infrastructure
• Electrification
• Technology and mobility innovation
Administration – 1%
Summary:

The Fix Our Roads proposal dedicates
approximately 82% of revenues to roadway
repair, maintenance, safety, and congestion
relief projects, with 18% dedicated to transit
services.

Summary:

The Better Roads Safe Streets proposal
allocates a larger percentage of revenues to
transit expansion, innovation programs, and
active transportation relative to Fix Our
Roads.

FISCAL IMPACT:

There is no fiscal impact associated with this item. Future fiscal impacts would depend on voter approval of a Measure C replacement and subsequent allocation formulas.

Attachments:
☒ Resolution Two (2) Options
Provided -Resolution
Number 2026-33R
Reserved
☐ Ordinance
☐ Map
☐ Agreement
☐ Other
List:
555
1 RESOLUTION NO. 2026-XXR

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA,
CALIFORNIA, EXPRESSING SUPPORT FOR THE “FIX OUR ROADS” MEASURE

C REPLACEMENT INITIATIVE
WHEREAS, Fresno County’s current Measure C half-cent transportation sales tax is set to expire in 2027; and,
WHEREAS, the Measure C program has historically provided funding for local street maintenance, regional transportation improvements, and transit services; and, WHEREAS, a citizen initiative commonly referred to as “Fix Our Roads” has been proposed to renew the half-cent transportation sales tax for a period of 20 years; and, WHEREAS, the Fix Our Roads proposal allocates approximately 82 percent of revenues toward roadway repair, maintenance, and congestion relief, with the remaining 18 percent allocated toward transit services; and,
WHEREAS, the City Council has reviewed information and presentations regarding the proposed initiative and desires to express its position.

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

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

Section 2. The City Council hereby expresses its support for the “Fix Our Roads” Measure C replacement initiative.

Section 3. The City Council directs staff to communicate this position to the Fresno County Transportation Authority and other appropriate agencies.

Section 5. Effective Date. That the City Clerk shall certify the adoption of this Resolution and that the same shall be in full force and effect.
556
2 PASSED, APPROVED, AND ADOPTED at a Regular Meeting of the City Council of the City of Selma held on the 7th day of April 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
Scott Robertson
Mayor
ATTEST:
_______________________________
Sara M. Carlson
City Clerk
557
1 RESOLUTION NO. 2026-XXR

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA,
CALIFORNIA, EXPRESSING SUPPORT FOR THE “BETTER ROADS, SAFE STREETS” MEASURE C REPLACEMENT INITIATIVE
WHEREAS, Fresno County’s current Measure C half-cent transportation sales tax is set to expire in 2027; and,
WHEREAS, the Measure C program has historically provided funding for local street maintenance, regional transportation improvements, and transit services; and, WHEREAS, a citizen initiative commonly referred to as “Better Roads, Safe Streets” has been proposed to renew the half-cent transportation sales tax for a period of 30 years; and, WHEREAS, the Better Roads, Safe Streets proposal allocates funding toward local streets, active transportation, public transportation expansion, regional connectivity, and innovation programs; and,
WHEREAS, the City Council has reviewed information and presentations regarding the proposed initiative and desires to express its position.

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

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

Section 2. The City Council hereby expresses its support for the “Better Roads, Safe Streets” Measure C replacement initiative.

Section 3. The City Council directs staff to communicate this position to the Fresno County Transportation Authority and other appropriate agencies.

Section 5. Effective Date. That the City Clerk shall certify the adoption of this Resolution and that the same shall be in full force and effect.
558
2 PASSED, APPROVED, AND ADOPTED at a Regular Meeting of the City Council of the City of Selma held on the 7th day of April 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
Scott Robertson
Mayor
ATTEST:
_______________________________
Sara M. Carlson
City Clerk
559

Selma City CouncilApril 7, 2026

Selma City Council
April 7, 2026