CC 03-04-2025
#7
Baker Tilly Budget Review
and Performance
Measures Update
Presentation
March 4, 2025
Budget Format Review and
Performance Measures Update
Background and Introduction
Baker Tilly Report
Next Steps and Recommendations
Agenda
• Identified need to streamline budget and
update performance measures
• Engage Baker Tilly
Background and Introduction
Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Ti lly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides as surance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms.
Cupertino Budget
Document and
Performance
Measures
Improvements
City Council Meeting
Tuesday, March 4, 2025
5 Overview
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS Project Assignment
Approach & Methodology
Key Observations
Key Recommendations
Strategic Planning & Performance Measures
Next Steps
6 Project Assignment
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS Review and
improve
budget
document
Enhance
performance
measures
Ensure
alignment with
city priorities
Improve
transparency
& accessibility
7 Approach & Methodology
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS Reviewed city
documents,
budget reports,
and
performance
data
Conducted
interviews with
council
members and
city staff
Benchmarked
against peer
cities’ best
practices
Analyzed
alignment with
strategic goals
8 Guiding Principles
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS Budget and
Performance
Measures
Strategic
alignment
Fiscal
stewardship
Community
engagement
Transparency
Accessibility
9 Key Observations – Budget Document
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS Detailed but
difficult to
navigate
Requires
better
strategic
alignment
Capital
Improvement
Plan (CIP) not
well-
integrated
Public
engagement
can be
improved
10 Key Recommendations – Budget Document
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS • Improve readability & streamline structure
Streamline
• Standardize departmental budget presentation
Departments
• Integrate Capital Improvement Plan (CIP)
Capital Planning
• Enhance public engagement & transparency
Public Engagement
• Incorporate strategic planning into budgeting
Strategic
11 Key Observations – Performance Measures
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS Lack of
alignment
with city goals
Metrics
focus on
workload,
not
outcomes
No
standardized
update
process
Limited staff
engagement
in
performance
tracking
12 Key Recommendations – Performance Measures
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS • Align with city’s strategic priorities
Priorities
• Differentiate performance vs. workload
indicators
Outcomes
• Standardize reporting & updates
Standardized
• Increase accountability & staff involvement
Accountability
13 Strategic Planning and Performance Measures
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS Strategic planning framework
ensures alignment & accountability
Performance measures should track
progress on strategic goals
Need for a citywide strategic plan
Organizational
Goals
Vision
Mission
Core Values
Organizational
Strategies
Organizational
Priorities
Personal
Priorities
14 Key Implementation Concepts
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS Implement
budget
document
improvements
Enhance
transparency &
community
engagement
Develop a
structured
strategic
planning
process
Revise, align &
track
performance
measures with
city goals
15 Draft Implementation Action Plan
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS Rec
No. Recommendation Implementation Steps Priority Department Responsible Comments 1 Recommendation • Step 1
• Step 2
• Step 3
1 City Manager XXX
2 Recommendation • Step 1
• Step 2
• Step 3
2 Admin Services XXX
3 Recommendation • Step 1
• Step 2
• Step 3
3 Public Works XXX
4 Recommendation • Step 1
• Step 2
• Step 3
2 Budget Manager XXX
• Identifies implementation steps,
prioritization and assignment for each
recommendation in the report
• Considered “Draft” until City:
• Identifies target dates
• Affirms/modifies steps and assignments
• Applies any resources required ($, time)
• Priority 1 – Important to accomplish without
delay/easy to accomplish
• Priority 2 – Second tier; may involve
complexity or time to complete
• Priority 3 – Least urgent; may take longer to
setup or execute
16 Draft Implementation Action Plan
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS Priority 1
•Finalize proposed budget
document layout (for FY 2026-27)
•Implement CIP development
assignments
•Issue FY 2024-25 CIP Plan
•Review fiscal policies
•Refine community engagement
strategies
•Update budget educational
content
•Plan for OpenGov changes to
mirror existing data for department
details
•Develop Citywide strategic plan
•Finalize performance standards
Priority 2
•Implement budget layout and
content changes for FY 2026-27
•Implement OpenGov (or
appendix) for details
•Ensure quarterly tracking of CIP
progress, priorities and alignment
•Revise framework for fund
transfers, enterprise funds and
grant information
Priority 3
•Remove selected sections from
Community Profile
•Standardize department
summaries/priorities
•Develop Special Projects policy for
approval authority, timelines and
reporting
17 Key Feedback from Audit Committee
CUPERTINO BUDGET DOCUMENT AND PERFORMANCE MEASURES IMPROVEMENTS Pilot
budget format for
FY 2026
-
27 Include
CIP
Plan
in proposed/final
budget
document
Provide
revenue/expenditure
details
in appendix or online
Ensure
original adopted budget
is
easily accessible
Align
performance measures
with
priorities
(e.g., Econ Dev)
Use
graphics
for budget clarity
Reformat display of
financial policies
•
Summarize
purpose/effect
•
Add
full policy hyperlinks
•
Summarize
policy changes
adopted by Council
in budget
Integrate
Internal Audit
functions
within City Council budget
Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, operate under an alternative practice structure and are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. The name Baker Tilly and its associated logo is used under license from Baker Tilly International limited. The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. © 2025 Baker Tilly Advisory Group, LP Steve Toler
Director
M: +1 (650) 740-7007
E: [email protected]
Chris Bigham
Senior Manager
E: [email protected]
Prachi Patel
Senior Consultant
E: [email protected]
• Review Draft Implementation Action Plan
Timeline
• Final implementation plan to be included
in Proposed Budget
Next Steps
Approve recommendations outlined in the recent
Budget Document and Performance Measures
Improvements report as prepared by Baker Tilly
Recommendations
Questions?
CC 03-04-2025
#8
Fiscal year 2024-25
Mid-Year Financial Report
Updated Presentation
March 4, 2025
Fiscal Year 2024 -25
Mid-Year Financial Report
10 Year Forecast Update
FY 2024-25 Mid-Year Update
Proposed Budget Adjustments
Proposed Budget Look Ahead
Budget Roadmap
Agenda
Budget Deficit Timeline
Highlights
CDTFA AUDIT
LETTER
City receives letter
notifying it of an audit
of one of its sales tax
payers.
2021
Dec
CDTFA
UPDATE
CDTFA advises City of
their decision verbally
with dollar impacts to
follow in 4-6 months.
2023
March
BUDGET
REDUCTIONS
City Council approved
staff recommended
reductions total almost
$23.8M across both
fiscal years.
2023 &
2024
Jun
CDTFA
RESOLUTION
City Attorney
successfully negotiates
a settlement that
allows the City to keep
previously collected
sales tax.
2024
Oct
MID-YEAR
FINANCIAL
REPORT
Staff provides an
update to the 10-year
forecast.
2025
March
How did we get here?
FY24 and FY25 Budget Reductions ($23.8M)
Materials
&
Contracts
$5.5
Staffing
$2.4
Transfers1
$5.8
Capital
Outlays,
Special
Project,
etc.
$1.4
Community Benefits
$0.1 Fiscal
Accountability
$2.8
Infrastructure
$2.9
Operations and
Maintenance
$2.9
Budget Reductions ($23.8M1)
FY24 ($15.1M) FY25 ($8.7M) 1Transfers and Capital outlay, special projects etc. were not previously included as they did not result in a service level reduction, they have been added to show the full budget reductions made, with exception of uses of fund balance. Fireworks funding (Community Benefits) was restored at the 2/4/2025 Council meeting 6 Category FY24 Summary
Materials & Contracts $5.5M Reductions across departments, most notably reductions to street pavement maintenance and training and development Staffing $2.4M 13 FTE positions
Transfers1 $5.8M Reduced Transfers out to other funds
Capital Outlays, Special Project,
Contingencies and Cost Allocations1
$1.4M Reduced all categories listed
FY24 Reductions $15.1M
FY25
Community Benefits $0.1M 4th of July Fireworks2
Fiscal Accountability $2.8M Align Law Enforcement costs with actuals, ERP, and legal costs Infrastructure $2.9M No CIP reserve transfer and tree maintenance moved inhouse Operations and Maintenance $2.9M Elimination of two Project Managers and reduction of part- time staff. Incudes additional materials and contract
reductions.
Total FY25 Reductions $8.7M
FY24 and FY25 Budget Reductions ($23.8M)
1Transfers and Capital outlay, special projects etc. were not previously included as they did not result in a service level reduction, they have been added to show the full budget reductions made, with exception of uses of fund balance. 2Fireworks funding was restored at the 2/4/2025 Council meeting -$0.2M
$0.7M
$1.1M
$0.3M
-$0.4M
-$2.8M -$3.1M
-$5.2M
-$6.2M
-$7.2M
General Fund Annual Operating Surplus/(Deficit)
7 Recession scenario
Sunset of Utility User Tax
in November 2030,
resulting in a loss of
revenue of over $4M
annually
Resumption of $2M
transfers
to Capital Reserve
Changes since FY25 Budget
Changes to the General Fund Forecast
Final Budget to Mid-Year FY25
FY25 Final
Budget 10 Year
Forecast
FY25 Mid-Year 10 Year Forecast Changes
FY25 Mid-Year
Budget
Outcome
$7.20 Million
Deficit
Expenditure
decreases
of ($1.77)
million
$0.52 million
Surplus
Revenue
increases of
$5.95 million
- =
Comparing the FY Final Budget Forecast with FY25 Mid-Year Forecast – Change by Categories ($ in millions)
Expenditure Categories Changes in FY26 of the Forecast Changes in FY34 of the Forecast Revenue Categories
Sales Tax (0.04)$ (0.05)$ Property Tax 1.11$ 1.40$ Transient Occupancy (0.46)$ (0.54)$ Franchise Fees 0.82$ 0.92$ Use of Money and Property 0.17$ 2.32$ Miscellaneous 1.85$ 1.84$ Total Revenue Changes 3.49$ 5.95$ Employee compensation & benefits (2.39)$ (1.77)$ Transfer out 2.00$ -$ Total Expenditure Changes (0.39)$ (1.77)$ Net Impact 3.88$ 7.72$ -$8.6M
$4.5M
$5.2M
$4.0M $3.7M $3.5M $3.5M
$1.3M $1.0M $0.5M
General Fund Annual Operating Surplus/(Deficit)
Recession scenario
Sunset of Utility User Tax
in November 2030,
resulting in a loss of
revenue of over $4M
annually
1x ADP for CalPERS
FY 2024-25 Mid-Year Update
General Fund
FY 2024-25
Adopted Budget
FY 2024-25
Amended Budget
as of Sept. 30, 2024
FY 2024-25
Amended Budget
as of Dec. 31, 2024
Revenues $89.8 $122.1 $122.1
Expenditures $90.0 $119.1 $129.8
Estimated use of
Fund Balance ($0.2) $3.0 ($7.7)
FY 2024-25 Amended Budget – General Fund
($ in Millions)
Fund Balance in General Fund ($ in millions)
Includes unrealized revenues from The Rise approximately, $10.7 million Classification
Actual
2022-23
Actual
2023-24
Adopted Budget
2024-25
1st Quarter
P rojection
2024-25
Mid-Year Year
End Projection
2024-25
Non Spendable 0.9$ 3.4$ 0.4$ 4.7$ 3.4$ Restricted 20.7 23.3 20.7 20.7 20.7 Committed 34.1 108.6 99.0 31.1 98.6 Assigned 9.7 4.7 7.0 7.0 4.7 Unassigned 73.1 26.0 23.6 106.2 25.3 TOTAL FUND BALANCE 138.6$ 166.1$ 150.8$ 169.8$ 152.8$ Proposed Mid-Year
Budget Adjustments
Proposed Mid-Year Budget Adjustments
Fund Department Revenue Expenditure
Change in
Fund Balance Proposal
GENERAL FUND
100 General Fund Innovation & Technology - (31,564) 31,564 I&T - Admin - PT Admin Assistant
100 General Fund Administrative Services - 25,000 (25,000) Exec recruitment - Assistant City Manager & City Attorney
100 General Fund Parks & Recreation 13,619 11,188 2,431 Hidden Treasures Proceeds 100 General Fund Non-Departmental - 4,101,564 (4,101,564) Transfer out to meet minimum capital reserve levels per policy,
resume annual $2 million transfer
to capital reserve and IT salary
savings to Internal Service Funds
100 General Fund Innovation & Technology - (3,481) 3,481 Partial Defund of Redesign of City Website
TOTAL GENERAL
FUND 13,619 4,102,707 (4,092,569)
Proposed Mid-Year Budget Adjustments
Fund Department Revenue Expenditure
Change in
Fund Balance Proposal
CAPITAL FUNDS
429 Capital Reserve Non-Departmental 4,070,000 - 4,070,000 Transfer in to meet minimum reserve levels per policy & resume
annual $2 million transfer
FUND 4,070,000 - 4,070,000
INTERNAL SERVICE
FUNDS
610 Innovation &
Technology
Innovation & Technology 31,564 31,564 - I&T - Admin - PT Admin Assistant fund by GF Transfer
610 Innovation &
Technology
Innovation & Technology - (6,079) 6,079 Partial Defund of City Facilities Video Capture
630 Vehicle/Equip
Replacement
Public Works - 33,700 (33,700) Mower Replacement
TOTAL INTERNAL
SERVICE FUND 31,564 59,185 (27,621) TOTAL ALL FUNDS $4,115,183 $ 4,161,892 $ (50,190) • No changes recommended
Staffing
• As of December 31, 2024, no funds have been
spent.
• Staff will continue to report on the use of this fund.
City Manager Discretionary Fund
Next Steps and Recommendations
Proposed Budget Preview
• Vacancy Reporting (AB2561)
• Budget Format Changes
• Capital Improvement Program (CIP)
• Council Work Program (CWP)
• Funding Request - Tax Measures
• Other Items
• Festival and Fee Waivers included in
Proposed Budget
• Community Funding requests in Proposed
Budget
Roadmap to FY 2025-26 Budget Adoption and Balancing
Last Updated 2.26.25
Confirm City Work
Program
Budget Update
1st Quarter Report (sch
Nov, postponed to Dec
Budget Update
Study Session/Fireworks
FY 2025-26 Proposed
Budget Hearing & CIP
FY 2025-26 Adopted
Budget
City Work Program
Top Ten Items Discussion
October 2024 November 2024
January 2025
April 2025 June 2025
February 2025March 2025
Budget Update
3rd Quarter Report
May 2025
Community Budget
Meeting + Outreach
CDTFA Resolution
December 2024
Sales Tax Repayment
Reserve Discussion
City Work Program
Approach and Goal
Setting Memo
City Work Program
Approach and next
steps
City Work Program
Estimates on staffing &
budget costs
City Work Program
Review goals & select
top priorities
Budget Update
Budget Format &
Performance Measures
Budget Update
Capital Improvement
Program (CIP)
Budget Update
Mid-Year & Update
Financial Forecast
1. Accept the City Manager’s Mid-Year Financial
Report for Fiscal Year 2024-25
2. Adopt Resolution No. 25-XXX approving Budget
Modification No. 2425-383, increasing
appropriations by $4,161,892 and revenues by
$4,115,183.
Recommendations
Questions?
CC 03-04-2025
#8
Fiscal year 2024-25
Mid-Year Financial Report
Presentation
March 4, 2025
Fiscal Year 2024 -25
Mid-Year Financial Report
10 Year Forecast Update
FY 2024-25 Mid-Year Update
Proposed Budget Adjustments
Proposed Budget Look Ahead
Budget Roadmap
Agenda
Budget Deficit Timeline
Highlights
CDTFA AUDIT
LETTER
City receives letter
notifying it of an audit
of one of its sales tax
payers.
2021
Dec
CDTFA
UPDATE
CDTFA advises City of
their decision verbally
with dollar impacts to
follow in 4-6 months.
2023
March
BUDGET
REDUCTIONS
City Council approved
staff recommended
reductions total almost
$23.8M across both
fiscal years.
2023 &
2024
Jun
CDTFA
RESOLUTION
City Attorney
successfully negotiates
a settlement that
allows the City to keep
previously collected
sales tax.
2024
Oct
MID-YEAR
FINANCIAL
REPORT
Staff provides an
update to the 10-year
forecast.
2025
March
How did we get here?
FY24 and FY25 Budget Reductions ($23.8M)
Materials
&
Contracts
$5.5
Staffing
$2.4
Transfers1
$5.8
Capital
Outlays,
Special
Project,
etc.
$1.4
Community Benefits
$0.1 Fiscal
Accountability
$2.8
Infrastructure
$2.9
Operations and
Maintenance
$2.9
Budget Reductions ($23.8M1)
FY24 ($15.1M) FY25 ($8.7M) 1Transfers and Capital outlay, special projects etc. were not previously included as they did not result in a service level reduction, they have been added to show the full budget reductions made, with exception of uses of fund balance. Fireworks funding (Community Benefits) was restored at the 2/4/2025 Council meeting 6 Category FY24 Summary
Materials & Contracts $5.5M Reductions across departments, most notably reductions to street pavement maintenance and training and development Staffing $2.4M 13 FTE positions
Transfers1 $5.8M Reduced Transfers out to other funds
Capital Outlays, Special Project,
Contingencies and Cost Allocations1
$1.4M Reduced all categories listed
FY24 Reductions $15.1M
FY25
Community Benefits $0.1M 4th of July Fireworks2
Fiscal Accountability $2.8M Align Law Enforcement costs with actuals, ERP, and legal costs Infrastructure $2.9M No CIP reserve transfer and tree maintenance moved inhouse Operations and Maintenance $2.9M Elimination of two Project Managers and reduction of part- time staff. Incudes additional materials and contract
reductions.
Total FY25 Reductions $8.7M
FY24 and FY25 Budget Reductions ($23.8M)
1Transfers and Capital outlay, special projects etc. were not previously included as they did not result in a service level reduction, they have been added to show the full budget reductions made, with exception of uses of fund balance. 2Fireworks funding was restored at the 2/4/2025 Council meeting -$0.2M
$0.7M
$1.1M
$0.3M
-$0.4M
-$2.8M -$3.1M
-$5.2M
-$6.2M
-$7.2M
General Fund Annual Operating Surplus/(Deficit)
7 Recession scenario
Sunset of Utility User Tax
in November 2030,
resulting in a loss of
revenue of over $4M
annually
Resumption of $2M
transfers
to Capital Reserve
Changes since FY25 Budget
Changes to the General Fund Forecast
Final Budget to Mid-Year FY25
FY25 Final
Budget 10 Year
Forecast
FY25 Mid-Year 10 Year Forecast Changes
FY25 Mid-Year
Budget
Outcome
$7.20 Million
Deficit
Expenditure
decreases
of ($1.77)
million
$0.52 million
Surplus
Revenue
increases of
$5.95 million
- =
Comparing the FY Final Budget Forecast with FY25 Mid-Year Forecast – Change by Categories ($ in millions)
Expenditure Categories Changes in FY26 of the Forecast Changes in FY34 of the Forecast Revenue Categories
Sales Tax (0.04)$ (0.05)$ Property Tax 1.11$ 1.40$ Transient Occupancy (0.46)$ (0.54)$ Franchise Fees 0.82$ 0.92$ Use of Money and Property 0.17$ 2.32$ Miscellaneous 1.85$ 1.84$ Total Revenue Changes 3.49$ 5.95$ Employee compensation & benefits (2.39)$ (1.77)$ Transfer out 2.00$ -$ Total Expenditure Changes (0.39)$ (1.77)$ Net Impact 3.88$ 7.72$ -$8.6M
$4.5M
$5.2M
$4.0M $3.7M $3.5M $3.5M
$1.3M $1.0M $0.5M
General Fund Annual Operating Surplus/(Deficit)
Recession scenario
Sunset of Utility User Tax
in November 2030,
resulting in a loss of
revenue of over $4M
annually
1x ADP for CalPERS
FY 2024-25 Mid-Year Update
General Fund
FY 2024-25
Adopted Budget
FY 2024-25
Amended Budget
as of Sept. 30, 2024
FY 2024-25
Amended Budget
as of Dec. 31, 2024
Revenues $89.8 $122.1 $122.1
Expenditures $90.0 $119.1 $129.8
Estimated use of
Fund Balance ($0.2) $3.0 ($7.7)
FY 2024-25 Amended Budget – General Fund
($ in Millions)
Fund Balance in General Fund ($ in millions)
Includes unrealized revenues from The Rise approximately, $10.7 million Classification
Actual
2022-23
Actual
2023-24
Adopted Budget
2024-25
1st Quarter
P rojection
2024-25
Mid-Year Year
End Projection
2024-25
Non Spendable 0.9$ 3.4$ 0.4$ 4.7$ 3.4$ Restricted 20.7 23.3 20.7 20.7 20.7 Committed 34.1 108.6 99.0 31.1 98.6 Assigned 9.7 4.7 7.0 7.0 4.7 Unassigned 73.1 26.0 23.6 106.2 25.3 TOTAL FUND BALANCE 138.6$ 166.1$ 150.8$ 169.8$ 152.8$ Proposed Mid-Year
Budget Adjustments
Proposed Mid-Year Budget Adjustments
Fund Department Revenue Expenditure
Change in Fund
Balance Proposal
GENERAL FUND
100 General Fund Innovation & Technology - (31,564) 31,564 I&T - Admin - PT Admin Assistant 100 General Fund Administrative Services - 25,000 (25,000) Exec recruitment - Assistant City Manager & City Attorney
100 General Fund Parks & Recreation 13,619 11,188 2,431 Hidden Treasures Proceeds 100 General Fund Non-Departmental - 4,101,564 (4,101,564) Transfer out to meet minimum capital reserve levels per policy,
resume annual $2 million transfer to
capital reserve and IT salary savings
to Internal Service Funds
100 General Fund Innovation & Technology - (3,481) 3,481 Partial Defund of Redesign of City Website
TOTAL GENERAL FUND 13,619 4,102,707 (4,092,569) Proposed Mid-Year Budget Adjustments
Fund Department Revenue Expenditure
Change in Fund
Balance Proposal
CAPITAL FUNDS
429 Capital Reserve Non-Departmental 4,070,000 - 4,070,000 Transfer in to meet minimum reserve levels per policy & resume
annual $2 million transfer
TOTAL CAPITAL FUND 4,070,000 - 4,070,000
INTERNAL SERVICE
FUNDS
610 Innovation & Technology Innovation & Technology 31,564 31,564 - I&T - Admin - PT Admin Assistant fund by GF Transfer
610 Innovation & Technology Innovation & Technology - (6,079) 6,079 Partial Defund of City Facilities Video Capture
630 Vehicle/Equip
Replacement
Public Works - 33,700 (33,700) Mower Replacement
TOTAL INTERNAL
SERVICE FUND 31,564 59,185 (27,621) TOTAL ALL FUNDS $ 4,115,183 $ 4,161,892 $ (50,190) • No changes recommended
Staffing
• As of December 31, 2024, no funds have been
spent.
• Staff will continue to report on the use of this fund.
City Manager Discretionary Fund
Next Steps and Recommendations
Proposed Budget Preview
• Vacancy Reporting (AB2561)
• Budget Format Changes
• Capital Improvement Program (CIP)
• Council Work Program (CWP)
• Funding Request - Tax Measures
• Other Items
• Festival and Fee Waivers included in
Proposed Budget
• Community Funding requests in Proposed
Budget
Roadmap to FY 2025-26 Budget Adoption and Balancing
Last Updated 2.26.25
Confirm City Work
Program
Budget Update
1st Quarter Report (sch
Nov, postponed to Dec
Budget Update
Study Session/Fireworks
FY 2025-26 Proposed
Budget Hearing & CIP
FY 2025-26 Adopted
Budget
City Work Program
Top Ten Items Discussion
October 2024 November 2024
January 2025
April 2025 June 2025
February 2025March 2025
Budget Update
3rd Quarter Report
May 2025
Community Budget
Meeting + Outreach
CDTFA Resolution
December 2024
Sales Tax Repayment
Reserve Discussion
City Work Program
Approach and Goal
Setting Memo
City Work Program
Approach and next
steps
City Work Program
Estimates on staffing &
budget costs
City Work Program
Review goals & select
top priorities
Budget Update
Budget Format &
Performance Measures
Budget Update
Capital Improvement
Program (CIP)
Budget Update
Mid-Year & Update
Financial Forecast
1. Accept the City Manager’s Mid-Year Financial
Report for Fiscal Year 2024-25
2. Adopt Resolution No. 25-XXX approving Budget
Modification No. 2425-383, increasing
appropriations by $4,161,892 and revenues by
$4,115,183.
Recommendations
Questions?
CC 03-04-2025
Item No. 9
Amendments to City
Council Procedures
Manual
Presentation
March 4, 2025
City Council Procedures Manual
Study Session
Background
● Feb. 2023: Council adopts Procedures Manual
● Mar. 2024: Council reviews Manual, adopts minor
amendments
● Feb. 4, 2025: Study session to consider further
amendments
Recommended Action
● Adopt Resolution No. 25-016 amending the Cupertino
City Council Procedures Manual
Questions?