FY 2023-24 Budget Adjustments Since May 5
Operating Budget Summary
ATTACHMENT D
Fund Revenue Expenditure Change in
Fund Balance Description
GENERAL FUND
100 General Fund - 8,000 (8,000) Restoration of Community Grant Funding 100 General Fund - 8,380 (8,380) Restoration of Movies in the Park 100 General Fund - 28,784 (28,784) Reclassification of the Emergency Services Coordinator 101 General Fund 175 4,720 (4,545) County of Santa Clara Environmental Health Permit Fees 100 General Fund 84,218 - 84,218 Revenue from Elimination of Festival Fee Waivers 100 General Fund - (126,581) 126,581 Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100 General Fund - (160,000) 160,000 Elimination of Library Extra Hours Funding 100 General Fund - (78,350) 78,350 Transfer and Increase Golf Course Turf Management TOTAL GENERAL FUND 84,393 (315,047) 399,440
SPECIAL REVENUE FUNDS
230 Env Mgmt Cln Crk Strm Drain - (3,264) 3,264 Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 260 CDBG - (508) 508 Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 265 BMR Housing - (1,041) 1,041 Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 270 Transportation - (5,033) 5,033 Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 270 Transportation 313,218 - 313,218 Increase SB 1 (Gas Tax) Revenue Estimate TOTAL SPECIAL REVENUE FUNDS 313,218 (9,846) 323,064
ENTERPRISE FUNDS
520 Resource Recovery - (2,691) 2,691 Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 560 Blackberry Farm - (698) 698 Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 560 Blackberry Farm - 225,000 (225,000) Transfer and Increase Golf Course Turf Management 570 Sports Center - (1,821) 1,821 Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 580 Recreation Program - (2,320) 2,320 Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability TOTAL ENTERPRISE FUNDS - 217,470 (217,470)
INTERNAL SERVICE FUNDS
610 Innovation & Technology - (8,176) 8,176 Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 620 Workers' Compensation - (176) 176 Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 630 Vehicle/Equipment Replacement - (1,840) 1,840 Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability TOTAL INTERNAL SERVICE FUNDS - (10,192) 10,192 TOTAL ALL FUNDS 397,611$ (117,615)$ 515,226$ FY 2023-24 Budget Adjustments Since May 5
Capital Budget Summary
ATTACHMENT D
Fund Revenue Expenditure Change in Fund
Balance Capital Improvement Program Project
CAPITAL PROJECTS FUNDS
420 Capital Improvement Program - 420,000 (420,000) Stevens Creek Blvd./Calabazas Creek Storm Drain Repair (infrastructure) 420 Capital Improvement Program - 172,000 (172,000) Stevens Creek Bridge Repair (infrastructure) 420 Capital Improvement Program - 35,000 (35,000) Street Light Installation – Annual Infill (infrastructure) 420 Capital Improvement Program - 300,000 (300,000) Annual Playground Replacement (parks) 420 Capital Improvement Program - 100,000 (100,000) ADA Improvements (facilities) 420 Capital Improvement Program - 1,000,000 (1,000,000) Citywide Building Condition Assessment Implementation (facilities) 429 Capital Reserve 2,027,000 2,027,000 - Transfer from Capital Reserve to Capital Improvement Program Fund TOTAL CAPITAL PROJECTS FUNDS 2,027,000 4,054,000 (2,027,000) TOTAL ALL FUNDS 2,027,000$ 4,054,000$ (2,027,000)$ FY 2023-24 Budget Adjustments Since May 5
GL Account Detail
ATTACHMENT D
GL Account Revenue Expenditure Type Description
420-99-007 421-401 100,000 - CIP ADA Improvements (facilities) 420-99-007 900-905 - 100,000 CIP ADA Improvements (facilities) 420-99-085 421-401 300,000 - CIP Annual Playground Replacement (parks) 420-99-085 900-905 - 300,000 CIP Annual Playground Replacement (parks) 420-99-063 421-401 1,000,000 - CIP Citywide Building Condition Assessment Implementation (facilities) 420-99-063 900-905 - 1,000,000 CIP Citywide Building Condition Assessment Implementation (facilities) 420-99-266 421-401 420,000 - CIP Stevens Creek Blvd./Calabazas Creek Storm Drain Repair (infrastructure) 420-99-266 900-905 - 420,000 CIP Stevens Creek Blvd./Calabazas Creek Storm Drain Repair (infrastructure) 420-99-267 421-401 172,000 - CIP Stevens Creek Bridge Repair (infrastructure) 420-99-267 900-905 - 172,000 CIP Stevens Creek Bridge Repair (infrastructure) 420-99-056 421-401 35,000 - CIP Street Light Installation – Annual Infill (infrastructure) 420-99-056 900-905 - 35,000 CIP Street Light Installation – Annual Infill (infrastructure) 429-90-001 800-902 - 2,027,000 CIP Transfer from Capital Reserve to Capital Improvement Program Fund 100-84-811 700-702 - (78,350) Operating Transfer and Increase Golf Course Turf Management 560-63-616 700-702 - 225,000 Operating Transfer and Increase Golf Course Turf Management 270-85-821 440-437 313,218 - Operating Increase SB 1 (Gas Tax) Revenue Estimate 100-61-630 600-622 - 789 Operating County of Santa Clara Environmental Health Permit Fees 100-62-608 600-622 - 1,227 Operating County of Santa Clara Environmental Health Permit Fees 100-63-612 600-622 - 2,529 Operating County of Santa Clara Environmental Health Permit Fees 100-87-828 600-622 - 175 Operating County of Santa Clara Environmental Health Permit Fees 100-87-828 600-622 175 - Operating County of Santa Clara Environmental Health Permit Fees 100-11-150 500-501 - 1,080 Operating Reclassification of the Emergency Services Coordinator 100-11-150 501-507 - 16 Operating Reclassification of the Emergency Services Coordinator 100-11-150 501-500 - 343 Operating Reclassification of the Emergency Services Coordinator 100-12-633 500-501 - 20,523 Operating Reclassification of the Emergency Services Coordinator 100-12-633 501-507 - 297 Operating Reclassification of the Emergency Services Coordinator 100-12-633 501-500 - 6,525 Operating Reclassification of the Emergency Services Coordinator 100-60-636 700-702 - (160,000) Operating Elimination of Library Extra Hours Funding 100-10-101 700-702 - 8,000 Operating Restoration of Community Grant Funding 100-62-640 500-502 - 3,285 Operating Restoration of Movies in the Park 100-62-640 501-501 - 50 Operating Restoration of Movies in the Park 100-62-640 501-519 - 45 Operating Restoration of Movies in the Park 100-62-640 600-613 - 3,000 Operating Restoration of Movies in the Park 100-62-640 700-706 - 2,000 Operating Restoration of Movies in the Park FY 2023-24 Budget Adjustments Since May 5
GL Account Detail
ATTACHMENT D
GL Account Revenue Expenditure Type Description
100-61-605 480-401 84,218 - Operating Revenue from Elimination of Festival Fee Waivers 100-10-100 501-500 - (822) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-10-110 501-500 - (69) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-11-131 501-500 - (65) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-11-140 501-500 - (66) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-11-142 501-500 - (86) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-11-150 501-500 - (47) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-11-155 501-500 - (149) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-11-160 501-500 - (66) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-11-165 501-500 - (40) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-11-170 501-500 - (200) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-11-175 501-500 - (136) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-11-180 501-500 - (129) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-11-190 501-500 - (88) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-12-120 501-500 - (8,471) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-12-122 501-500 - (1,580) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-12-126 501-500 - (1,759) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-12-632 501-500 - (588) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-12-633 501-500 - (1,644) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-12-705 501-500 - (1,143) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-13-130 501-500 - (2,621) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-15-141 501-500 - (3,765) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-31-305 501-500 - (2,482) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-32-308 501-500 - (3,546) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-40-400 501-500 - (1,329) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-41-405 501-500 - (5,332) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-41-406 501-500 - (615) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-41-425 501-500 - (1,413) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-41-426 501-500 - (1,947) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-44-412 501-500 - (4,300) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-44-417 501-500 - (121) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-60-601 501-500 - (4,200) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-61-602 501-500 - (1,425) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-61-605 501-500 - (593) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability FY 2023-24 Budget Adjustments Since May 5
GL Account Detail
ATTACHMENT D
GL Account Revenue Expenditure Type Description
100-61-630 501-500 - (1,078) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-62-608 501-500 - (1,588) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-62-623 501-500 - (1,216) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-62-639 501-500 - (463) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-62-640 501-500 - (131) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-63-612 501-500 - (1,822) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-70-700 501-500 - (639) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-71-701 501-500 - (7,167) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-71-702 501-500 - (3,122) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-73-713 501-500 - (2,538) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-73-714 501-500 - (5,468) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-73-715 501-500 - (4,057) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-73-718 501-500 - (201) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-74-202 501-500 - (2,654) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-80-800 501-500 - (3,619) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-82-804 501-500 - (3,630) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-82-806 501-500 - (5,653) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-83-807 501-500 - (2,416) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-84-808 501-500 - (251) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-84-809 501-500 - (843) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-84-811 501-500 - (570) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-84-812 501-500 - (2,239) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-84-813 501-500 - (4,249) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-84-814 501-500 - (1,293) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-84-815 501-500 - (464) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-85-848 501-500 - (769) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-85-850 501-500 - (419) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-86-261 501-500 - (468) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-86-824 501-500 - (3,470) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-86-825 501-500 - (3,779) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-86-826 501-500 - (956) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-827 501-500 - (426) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-828 501-500 - (343) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-829 501-500 - (295) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability FY 2023-24 Budget Adjustments Since May 5
GL Account Detail
ATTACHMENT D
GL Account Revenue Expenditure Type Description
100-87-830 501-500 - (331) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-831 501-500 - (291) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-832 501-500 - (313) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-833 501-500 - (181) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-834 501-500 - (40) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-837 501-500 - (159) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-838 501-500 - (150) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-839 501-500 - (61) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-840 501-500 - (53) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-841 501-500 - (596) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-87-857 501-500 - (57) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-88-844 501-500 - (3,116) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-88-845 501-500 - (1,442) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 100-88-846 501-500 - (658) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 230-81-802 501-500 - (2,024) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 230-81-855 501-500 - (1,240) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 260-72-707 501-500 - (508) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 265-72-711 501-500 - (1,041) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 270-85-820 501-500 - (1,170) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 270-85-821 501-500 - (2,261) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 270-85-822 501-500 - (1,602) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 520-81-801 501-500 - (2,691) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 560-63-616 501-500 - (698) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 570-63-621 501-500 - (1,399) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 570-87-836 501-500 - (422) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 580-62-613 501-500 - (948) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 580-63-620 501-500 - (1,372) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 610-30-300 501-500 - (705) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 610-34-310 501-500 - (4,114) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 610-35-986 501-500 - (3,357) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 620-44-418 501-500 - (176) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability 630-85-849 501-500 - (1,840) Operating Savings from Prepaying CalPERS Pension Plan's Unfunded Accrued Liability TOTAL 2,424,611$ 3,936,385$