A - FY 2025-26 Proposed Budget — Cupertino City Council, May 15, 2025 (part 1 of 2)

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79 Table of Contents
Table of Contents
Introduction
City Organizational Chart
Our Mission
City Strategic Vision and Council Goals
Directory of City Officials
Commissions and Committees
GFOA Distinguished Budget Presentation Award
CSMFO Operating Budget Excellence Award
Budget Message
Budget Message
Budget Overview
Budget Overview
Budget Guide
Elements of the Budget Document
Community Profile
History
Community Economic Profile
Community Statistics
Financial Policies
Financial Policies
All Funds Financial Schedules
Financial Overview by Fund
Flow of Funds Chart (Sankey)
All Funds Summary
All Funds Revenues
All Funds Expenditures
All Funds Expenditures by Department
All Funds Fund Balance
General Fund Financial Schedules
General Fund Contribution Schedule
General Fund Summary
General Fund Revenues
FY 2025-26 Proposed Budget
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General Fund Expenditures
General Fund Transfers
General Fund Fund Balance
General Fund Forecast
Gann Appropriations Limit
Legal Debt Margin
Council and Commissions
Department Overview
City Council
Community Funding
Historical Society
Sister Cities
Technology, Information & Communications Commission
Library Commission
Arts and Culture Commission
Public Safety Commission
Bicycle and Pedestrian Commission
Parks and Recreation Commission
Teen Commission
Planning Commission
Housing Commission
Sustainability Commission
Audit Committee
Administration
Department Overview
City Manager
Sustainability
Office of Communications
Multimedia
Public Access Support
Community Outreach and Neighborhood Watch
Office of Emergency Management
Economic Development
City Clerk
Duplicating and Mail Services
Elections
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City Manager Contingency
City Attorney
Law Enforcement
Department Overview
Law Enforcement
Interoperability Project
Innovation and Technology
Department Overview
Innovation & Technology Administration
Video
Applications
Infrastructure
GIS
Administrative Services
Department Overview
Administrative Services Administration
Accounting
Business Licenses
Purchasing
Budget
Human Resources
Retiree Benefits
Insurance Administration
Workers Compensation Insurance
Long Term Disability
Compensated Absences
Parks and Recreation
Department Overview
Recreation Administration
Library Services
Administration
Cultural Events
Facilities
Administration
Youth Teen Recreation
Senior Center
FY 2025-26 Proposed Budget
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Teen Programs
Events
Park Facilities
Administration
Blackberry Farm Golf Course
Outdoor Recreation
Sports Center Operations
Community Outreach and Neighborhood Watch
Office of Emergency Management
Community Development
Department Overview
Community Development Administration
Current Planning
Mid and Long Term Planning
Economic Development
CDBG General Admin
CDBG Capital/Housing Projects
CDBG Public Service Grants
BMR Affordable Housing Fund
Human Service Grants
General Building
Building Plan Review
Building Code Enforcement
Muni Code Enforcement
Code Enforcement
Building Abatement
Public Works
Department Overview
Public Works Administration
Sustainability
Resource Recovery
Non-Point Source
Storm Drain Fee
General Fund Subsidy
Storm Drain Maintenance
Plan Review
FY 2025-26 Proposed Budget
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CIP Administration
Service Center Administration
Golf Grounds Maintenance
McClellan Ranch Park
Memorial Park
BBF Ground Maintenance
School Site Maintenance
Neighborhood Parks
Sport Fields Jollyman, Creekside
Civic Center Maintenance
Sidewalk Curb and Gutter
Street Pavement Maintenance
Street Sign Marking
Street Lighting
Equipment Maintenance
Environmental Materials
Trail Maintenance
Overpasses and Medians
Street Tree Maintenance
Sheriff Work Program
BBF Golf Maintenance
City Hall Maintenance
Library Maintenance
Service Center Maintenance
Quinlan Community Center Maintenance
Senior Center Maintenance
McClellan Ranch Maintenance
Monta Vista Community Center Maintenance
Wilson Park Maintenance
Portal Park Maintenance
Sports Center Maintenance
Creekside Park Maintenance
Community Hall Maintenance
Teen Center Maintenance
Park Bathrooms Maintenance
Blackberry Farm Maintenance
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Franco Traffic Operations Center
City Hall Annex
Community Shuttle
Traffic Engineering
Traffic Signal Maintenance
Safe Routes 2 School
Fixed Assets Acquisition
Non-Departmental
Department Overview
General Fund Non-Departmental
Tree Fund Non-Departmental
Debt Service Non-Departmental
Capital Reserve Non-Departmental
Facility Lease Debt Service
Appendix
Glossary of Budget Terminology
Commonly Used Acronyms
Revenues, Expenditures, and Fund Balance Table
CIP Schedule
Personnel Schedule
FY 2025-26 Proposed Budget
Table of Contents
6 Introduction
FY 2025-26 Proposed Budget
Introduction
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FY 2025-26 Proposed Budget Introduction 8
City Organizational Chart
FY 2025-26 Proposed Budget Introduction 9

Our Mission
The mission of the City of Cupertino is to provide exceptional service, encourage all members of the community to take responsibility for one another, and support the values of education, innovation, and collaboration.

FY 2025-26 Proposed Budget
Introduction
10 City Strategic Vision and Council Goals
On March 3, 2025, City Council participated in a Priority SeDing Workshop to set the priorities for the next two Fiscal Years, modiﬁed Council Goals, and unanimously adopted a Strategic Vision Framework to guide decision-making and long-term planning for Cupertino.

Council voted to split the existing “Sustainability and Fiscal Strategy” goal into two separate ones – Environmental Sustainability and Fiscal Strategy – resulting in a total of six Council Goals. While these are intended as multi-year goals, City Council reviews them every two years and may reaffirm or revise as needed.

The newly-adopted Strategic Vision Framework features focus areas – Fiscal Resilience, Small Business Revitalization, and Emergency Management – to help guide strategic initiatives and resource allocation to better serve the community.

The City Council goal-seDing and strategic planning process is paramount to provide a framework for the City's priorities, City budget, and the two-year City Work Program
. This process ensures that the City's eﬀorts are aligned with the goals set by the City Council and are important to the Cupertino community.

FY 2025-26 Proposed Budget
Introduction
11 FY 2025-27 City Work Program
On March 18, 2025, the City Council approved a list of 19 priority items for the FY 2025-2027 City Work Program (CWP). This list includes 13 new items, which would require an additional $2.28 million to complete. The remaining six items are ongoing, which do not require new funding, as they were previously allocated a combined $1.07 million to complete. In total, the entire FY 2025- 2027 CWP would cost a total of $3.35 million to complete over a two year period.

FY 2025-26 Proposed Budget
Introduction
12 FY 2025-26 Proposed Budget
Introduction
13 Directory of City Officials
City Council

Liang Chao
Kitty Moore
Mayor
Vice Mayor

J.R. Fruen
Sheila Mohan
R "Ray" Wang
Council Member
Council Member
Council Member
Directory of City Officials
Pamela Wu – City Manager
Vacant – Assistant City Manager
Floy Andrews – Contract City Attorney
Kristina Alfaro – Director of Administrative Services
Ben Fu – Director of Community Development
Chad Mosley – Director of Public Works
Rachelle Sander – Director of Parks and Recreation
Teri Gerhardt – Chief Technology Officer
FY 2025-26 Proposed Budget
Introduction
14 Commissions and Committees

ARTS AND CULTURE COMMISSION
Archana Panda
Susan Chen
David Wang
Kiran Varshneya Rohra
Gurmeet Lamba

AUDIT COMMITTEE
Kitty Moore
Eno Schmidt
Hanyan Wu
Sheila Mohan

BICYCLE PEDESTRIAN COMMISSION
Hervé Marcy
Gerhard Eschelbeck
Joel Wolf
Munisekaran Madhipatla
Ilango Ganga

ECONOMIC DEVELOPMENT

COMMITTEE
Vacant

HOUSING COMMISSION
Usha Narayan
Connie Cunningham
Elida" Lida" Xhindi
Ryan Golze
Yuyi He

LIBRARY COMMISSION
Chandra Sakthivel
Janki Chokshi
Liyan Zhao
Minna Xu
Qin Pan

PARKS AND RECREATION

COMMISSION
Carol Stanek
Claudio Bono
Gopal Kumarappan
Sheela Sreekanth
Seema Swamy

PLANNING COMMISSION
Santosh Rao
David Fung
Seema Lindskog
Steven Scharf
Tracy Kosolcharoen

PUBLIC SAFETY COMMISSION
Nirmalendu Das
Ravi Kiran Singh Sapaharam
Sashikala Begur
Sidarth Rajaram

SUSTAINABILITY COMMISSION
Alexander Fung
Conny Yang
Jack Carter
Susan Hansen
Sonali Padgaonkar

TEEN COMMISSION
Anika Mukherjee
Anushree Misra
Brianna Su
Chelsea Lau
Harly Liu
Peter Chen
Rohin Garg
Shivika Biswari

TECHNOLOGY, INFORMATION &

COMMUNICATIONS COMMISSION
Balaram Donthi
Emma Shearin
Mukesh Garg
Prabir Mohanty
Sudeep Kumar
FY 2025-26 Proposed Budget
Introduction
15 GFOA Distinguished Budget Presentation Award
FY 2025-26 Proposed Budget
Introduction
16 FY 2025-26 Proposed Budget
Introduction
17 CSMFO Operating Budget Excellence Award
FY 2025-26 Proposed Budget
Introduction
18 Budget Message
FY 2025-26 Proposed Budget
Budget Message
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FY 2025-26 Proposed Budget
Budget Message
20 Budget Message
May 1, 2025

To our valued Cupertino community, Honorable Mayor Chao, City Council Members, and dedicated staff, As I commiDed to you during the time of our ﬁnancial challenges "In the face of these challenges, I ﬁrmly believe that the best for Cupertino is yet to come, and that the commitment of the City’s residents, City Council, and employees will create a new and diﬀerent Cupertino.
“
Today, that vision is beginning to take shape. I am pleased to present a balanced budget for the current ﬁscal year, achieved through several years of thoughtful planning. In addition, I’m proud to share a 10-year ﬁnancial forecast that reﬂects the City’s ongoing fiscal discipline, projecting only a modest deficit in the final two years.

This year marks the start of a new chapter for our City—one built on collaboration, perseverance, and a shared commitment to progress. Earlier this year Council adopted a Strategic Vision Framework to guide decision-making and long-term planning for the City. The Framework outlines six goals and key focus areas to ensure that the priorities and the budget are strategically aligned to best serve the community. Before we talk about the future I want to recognize some notable accomplishments from this past ﬁscal year:

Adopted a new Strategic Vision Framework
Enhanced public safety by adopting a policy and purchasing Automated License Plate Reader cameras (ALPR) Earned prestigious budget awards from both the GFOA and CSMFO, and completed the Annual Comprehensive Financial Report ahead of schedule with a clean audit opinion
Certified the Housing Element
Advanced equity through a draft Anti-Displacement Policy Launch of the redesigned City website with enhanced integration and user functionality.

Signiﬁcantly increased educational outreach by doubling 3rd Grade Creek Tours and revamped the Preschool Program for added flexibility.

Teen engagement grew with new volunteer opportunities and the successful Teen Resource Fair Adoption of the Vision Zero Action Plan and reduction of speed limits to improve bike and pedestrian safety.

Major infrastructure projects like McClellan Road Separated Bikeways Phase 3 and De Anza Boulevard Buﬀered Bike Lanes were completed
A full list of accomplishments is included in each department section.

This outlook demonstrates our commitment to the Strategic Vision and the eﬀectiveness of our long-term ﬁnancial strategies. We emerge as a nimble and ﬂexible organization, having reduced the budget by almost $24 million dollars over the last two years, including a reduction of 15 vacant full-time positions. We have strong reserves, retaining the dollars we set aside for a potential CDTFA payback, as a result of the audit of one of our top sales taxpayers. Additionally, the unassigned fund balance has grown over the last two years through prudent spending and strategic decision-making. We anticipate ending ﬁscal year 2024-25 with $157

million in fund balance in the General Fund, reflecting our commitment to maintaining an adaptable and responsive city.

With a strong operational foundation in place, we now turn our focus to the future—identifying opportunities to restore services, safeguard our current position, and invest strategically to ensure the City’s long-term financial resilience.

City staff have developed a Strategic Budgeting Framework: Restore, Protect, and Invest (RPI) Strategic Budgeting Framework: Restore, Protect, Invest Purpose:

A ﬁscally responsible approach to rebuilding core services, enhancing safety, and making targeted investments with high return on public value.
1 Restore
Objective:

Bring back services where need is greatest.

Actions:

Use data (service usage, social indicators) to guide restoration.

ROI:

Supports community resilience, and public trust.

Example:

Restoring funding for Shakespeare in the Park, Community Funding and funding for internal audit contract.

FY 2025-26 Proposed Budget
Budget Message
21 2. Protect - Fix It First
Objective:

Maintain and enhance existing infrastructure before expanding.

Actions:

Prioritize repairs, safety retrofits, and preventive maintenance.

ROI:

Avoid costly breakdowns and extend asset life.

Example:

Various needed maintenance repairs and equipment replacement throughout the City.

3. Invest - Strategic Adds
Objective:

Invest in programs that offer a strong fiscal or social return.

Actions:

Prioritize programs with demonstrated outcomes or indirect revenue impact.

ROI:

Prevents future costs, ensures proper positions are in place to move the organization forward or drives revenue growth.

Example
:

Strategic Plan, position adds and reclassiﬁcation to align with work needed to be performed, and investment in staff training.

With this budgeting framework in mind, the Fiscal Year 2025-26 Proposed Budget is recommended at $134,997,435 across all funds with estimated revenues of $134,154,373 and the use of one-time funds of $843,062. Focusing on the General Fund, the City’s largest tax-supported fund, a proposed budget of $98,120,775, with estimated revenues of $97,229,134 resulting in a use of fund balance $891,641.

Included in this Proposed Budget are a total of $8.26 million in budget requests, with $2.28 million in City Work Program request, $2 million in CIP and $3.98 million in department request for funding. The department requests are listed by RPI category.

In closing, I want to express my heartfelt gratitude to our community, City Council, and the dedicated staﬀ of Cupertino.

Addressing a signiﬁcant budget deﬁcit in such a short time was no small task—and naturally, it brought uncertainty. But through collaboration, determination, and a shared commitment to our city's future, we’ve emerged focused and beDer prepared to meet future challenges
Thank you for your support and tireless efforts,
Pamela Wu
City Manager
FY 2025-26 Proposed Budget
Budget Message
22 Budget Overview
FY 2025-26 Proposed Budget
Budget Overview
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FY 2025-26 Proposed Budget
Budget Overview
24 Budget Overview
The Adopted Budget for the upcoming ﬁscal year highlights a decrease in both expenditures and revenues compared to the previous year's Adopted Budget. Total expenditures are expected to be $136.0 million, a $10.6 million, or 7.3%, decrease from the previous year Adopted Budget. Similarly, total revenues are anticipated to be $135.2 million, a $4.2 million or 3.0%, decrease from last year's Adopted Budget.

FY 2025-26 General Fund expenditures, which supports the majority of City operations, are expected to be $99.1 million, an increase of $9.1 million or 10.0%, from the previous year's Adopted Budget. General Fund revenues are anticipated to be $97.2 million, which is a $7.4 million or 8.3%, increase from the previous year's Adopted Budget, resulting in a use of fund balance of $1.9 million.

The budget is short of balancing and staﬀ recommends using unassigned fund balance to ﬁll the funding gap this year. The General Fund's ending fund balance is projected to decrease to $156.7 million from the FY 2024-25 Amended Budget (Year End projected).

As shown in the chart below, the largest fund is the General Fund at 73%.

FY 2025-26 Proposed Budget Budget Overview 25
The graph below summarizes the changes in the City’s General Fund over the last five years:

The FY 2025-26 Proposed Budget funds a total of 210 positions, representing an increase of three positions from the FY 2024-25 Amended Budget.

FY 2025-26 Proposed Budget
Budget Overview
26 Budget Roadmap
This is the second year the city has utilized the budget roadmap graphic to inform the Council and public of a various touch points and components of the budget that are completed prior to the Proposed Budget Study Session and Final Budget Adoption.

This
year, included many stops along our budget roadmap to budget adoption as illustrated in the graphic below:

Changes to the Budget and Policies
Budget Format and Performance Measures Report and Implementation Action Plan In Fall 2024, the City engaged Baker Tilly US, LLP to conduct a comprehensive review of its Budget Document and Performance Measures. The primary objective of this engagement was to enhance clarity, accessibility, and to strategically align the City's annual budget document and to improve the eﬀectiveness of performance measures in tracking progress toward key citywide goals. The draV Budget Format Implementation Action Plan (IAP) was presented to the City Council in March 2025. This plan included 32 recommendations that were prioritized 1-3, with 1 being the highest priority. One additional recommendation was added by City Council for a total of 33. For further details on this IAP, please see City Council staﬀ report dated March 4, 2025.

The updated IAP will be before City Council for approval on May 6, 2025.

The FY 2025-26 budget document accomplished 15 of the 33 recommendations which also includes a request for funding to assist in completing the Strategic Plan. It is also expected the Capital Improvement Plan will print with the budget this year, this would bring total recommendations accomplished between the two documents to 17 recommendations implemented or 50% implementation rate for the first year of the IAP.

Special Projects Policy
As part of the Implementation Action Plan outlined above, the creation of a Special Projects Policy was identiﬁed as a top priority.

Accordingly, City Council adopted the Special Projects Policy in March 2025 and is included in the ﬁnancial policies on the City's website. This accomplishment is included in the total above.

Revised Fees
Matrix Consulting Group recently conducted a comprehensive fee study that was presented to City Council in February 2024. City Council will consider the FY 2025-26 fee schedule in May 2025 with the newly adopted fees going into eﬀect 60 days aVer adoption in mid-July 2025. Increased fee revenue has not been included in this budget.

Investment Policy
The City Council annually updates and adopts a City Investment Policy that is in compliance with State statutes on allowable investments. By policy, the Audit CommiDee reviews the policy and acts as an oversight commiDee on investments. The policy directs that an external auditor performs agreed-upon procedures to review City compliance with the policy. The Audit
CommiDee reviewed and accepted
the current Investment Policy on April 28, 2025. The City Council will consider the City's Investment Policy in May 2025.

GANN Appropriations Limit
FY 2025-26 Proposed Budget
Budget Overview
27 In 1979, California voters approved Proposition 4, the Gann Initiative, and added Article XIIIB to the California State Constitution.

Article XIIIB mandates a limit on the amount of proceeds of taxes that state and local governments can receive and appropriate (authorize to spend) each year. The purpose of this law is to limit government spending by puDing a cap on the total proceeds of taxes that may be appropriated each year. Proposition 111 and Senate Bill 88, approved by California voters on June of 1990 offered cities more flexibility in choosing inflation and population factors to calculate the limit.

Data to complete the FY 2025-26 GANN is not yet available from the State of California, Department of Finance. This will be updated as part of the final budget.

Citywide Conference and Training Budget Add-backs
As part of a budget reduction strategy, citywide training was signiﬁcantly reduced across all budget units as part of budget reductions in the last two ﬁscal years. Staﬀ is requesting the restoration of 50% of the previously reduced training funds. This amount was calculated by comparing the training budgets in materials and contracts from FY 2022–23 to those in FY 2024–25, determining the difference, and then adding back 50% of that difference.

Contingencies
Contingency dollars have been calculated from department's FY 2025-26 base budget materials and contracts and have been consolidated into materials budgets. The City Manager Contingency is the only remaining budget with contingencies as an expense category.

Reorganizations
The City Manager's Oﬃce underwent a reorganization in late FY 2024-25, transferring Economic Development to the Community Development Department and Oﬃce of Emergency Management to Parks and Recreation. Both program budgets had previously been housed in their current departments.

Budget by Fund
General Fund
The General Fund is the primary source of funding for critical services in the community, including law enforcement, public works, community development, park maintenance, code enforcement, and administrative support services. These services are ﬁnanced mainly by local taxes such as sales tax, property tax, and transient occupancy tax, as well as other discretionary sources.

The General Fund is responsible for ﬁnancing services that do not have dedicated funding sources, ensuring that essential public services are available to the community.

General Fund revenues for the upcoming ﬁscal year are projected to be $97.2 million, which is a $7.4 million or 8.3%, increase from the previous year's Adopted Budget. This is primarily due to a projected increase in property tax revenues, an increase in use of money and property related to the new water lease agreement, and grant revenues related to the City's community shuDle program.

General Fund expenditures for the next ﬁscal year are $99.1 million, an increase of $9.1 million or 10.0%, from the previous year's Adopted Budget.

This is a result of budget requests totaling $2.4 million, including $1.4 million in one-time costs. The rise in Contract Services was mainly driven by higher costs associated with the City's general service agreement for law enforcement and the community shuttle program, as well as increased transfers to support enterprise fund operations.

Although General Fund expenditures are increasing in FY 2025-26, the City will continue to demonstrate proactive ﬁscal stewardship while Fiscal Accountability measures focus on aligning budgets with actual costs and streamlining expenses. These strategies blend cost reduction with service adjustment, reﬂecting an eﬀort to manage ﬁnancial constraints, optimize resource allocation, and consider potential impacts on community services.

The following chart shows four years of total revenue, expenditures, and changes to fund balance for the General Fund:

FY 2025-26 Proposed Budget
Budget Overview
28 In FY 2025-26, the General Fund's unassigned fund balance is projected to be $39.2 million, an increase of $0.1 million, or 0.3%, from the FY 2024-25 Amended Budget (Year End Projected). Unassigned fund balance represents fund balance that is available for use and is not assigned, restricted, or commiDed. Total fund balance is estimated to be $156.7 million, a decrease of $0.6 million, or

0.4%, from the FY 2024-25 Amended Budget (Year End Projected) .

The slight decrease in total fund balance is due to one-time projects included in this year's budget. With the budget just short of balancing, staﬀ recommends using unassigned fund balance to fill the small gap in funding this year.

As shown in the graph below, the majority of General Fund resources are used to support Public Works (31%), Law Enforcement (20%), Community Development (13%), Non-Departmental (11%), Administrative Services (8%), Parks and Recreation (7%), and Administration (5%). Non-Departmental expenditures are transfers to other funds.

FY 2025-26 Proposed Budget
Budget Overview
29 Special Revenue Funds
Special Revenue Funds are established to account for the proceeds of speciﬁc revenue sources that are legally restricted for expenditures for particular purposes. For example, gas tax revenues or development impact fees. The largest Special Revenue Fund is allocated to streets, roads, and transportation, while other funds are designated for storm drain management, aﬀordable housing programs, and park development.

For the upcoming ﬁscal year, the Proposed Budget for Special Revenue Funds is $10.8 million, which represents a decrease of $3.1 million

compared to the FY 2024-25 Adopted Budget. Capital Outlays are lower due to lower Capital Improvement Program (CIP) projects and lower
Cost Allocation expenses.

Matrix Consulting Group updated the Cost Allocation Plan (CAP) based on a CAP study performed in 2023.

The Special Revenue Funds receive funding from two sources: $12.3 million in restricted department revenue and $2.1 million in transfers, resulting in a total funding of $14.3 million. The Special Revenue Funds are expected to end the year with a fund balance of $40.8 million, reﬂecting an increase of $9.3 million from last year's Adopted Budget. This increase in fund balance is mainly due to increased Measure B and interest revenues.

Debt Service Funds
The Public Facilities Corporation Debt Service Fund provides for the payment of principal, interest, and associated administrative costs incurred with issuing debt instruments. On September 29, 2020, the City’s 2020A Certiﬁcates of Participation (2020 COPs) were successfully sold to refund the City’s 2012 Certiﬁcates of Participation for debt service savings. The refunding generated net present value savings of approximately $3.14 million, 11.61% of refunded par, and a True Interest Cost of 0.72%. Savings to the City’s General Fund amounts to approximately $494,000 per year for the next ten years or almost $5 million in total savings. The debt is expected to be fully paid by FY 2029-30.

The Proposed Budget for Debt Service Funds is $2.7 million, relatively unchanged from the FY 2024-25 Amended Budget. The Debt Service Funds are funded by $2.7 million in transfers from the General Fund.

Capital Projects Funds
Capital Projects Funds are used for the acquisition or construction of major capital facilities and infrastructure. Capital Projects Funds include the Capital Improvement Projects Fund, Stevens Creek Corridor Park Fund, and Capital Reserve Fund. These funds are used to finance the implementation of projects identified in the City's five-year Capital Improvement Program (CIP).

FY 2025-26 Proposed Budget
Budget Overview
30 The Proposed Budget for Capital Projects Funds is $4.2 million, a decrease of $17.8 million from last year's Adopted Budget. This decrease is due to decreased transfers from the Capital Reserve Fund to the Capital Improvement Projects Fund and a decrease in CIP projects for the year.

The Capital Projects Funds are primarily funded through a combination of transfers from the General Fund, grants, donations, development impact fees, and other dedicated revenue sources. As projects are completed, any remaining funds are typically rolled over into the Capital Reserve Fund to be used for future projects.

Enterprise Funds
Enterprise Funds are designed to support services that are funded directly by fees charged for goods or services. The City's Enterprise Funds include Resource Recovery for the solid waste collection franchise, Blackberry Farm for the City-owned golf course, Sports Center for the Cupertino Sports Center, and Recreation Programs for cultural, youth, teen, sports, and physical recreation programs.

The Proposed Budget for Enterprise Funds is $9.2 million, similar to the prior year Adopted Budget amount. The Enterprise Funds are funded by $5.6 million in program revenue, $1.7 million in transfers in, and $1.9 million in reserves. The Enterprise Funds are projected to end the year with $4.8 million in reserves, a decrease of $2.2 million from last year's Adopted Budget. This decrease is due to the use of reserves, which were accumulated in previous years. During the pandemic, the Parks and Recreation funds accumulated reserves as revenues were higher than expenditures.

Internal Service Funds
Internal Service Funds are for goods or services provided to other City departments or governments on a cost-reimbursement basis. These funds include programs for innovation and technology, workers’ compensation, equipment, compensated absences, long-term disability, and retiree medical insurance.

The Proposed Budget for Internal Service Funds is $10.0 million, which is a slight increase of $1.4 million, compared to last year's Adopted Budget. The Internal Service Funds are funded by $6.0 million in program revenue, $3.6 million in transfers from the General Fund,

and $0.4 million in reserves. The Internal Service Funds are projected to end the ﬁscal year with $3.2 million in reserves, decreasing by $2.5 million from last year's Adopted Budget.

FY 2025-26 Proposed Budget
Budget Overview
31 Special Projects
The FY 2025-26 Proposed Budget allocates funds for Special Projects, which are typically one-time operational projects. This includes City Council Work (CWP) Program items that are included in the Special Project expense category. We have split special projects below to be reﬂective of the CWP and all other special projects. The Special Projects are detailed in the respective program's Special Project section and summarized in the table below. Some Special Projects' budgets from previous ﬁscal years may also be carried forward into FY 2025-26. For a more detailed list of the CWPs, please see the Strategic Goals section in the Introduction.

City Council Work Program
All Other Special Projects
FY 2025-26 Proposed Budget
Budget Overview
32 Current Economic Update
National and State Economic Conditions
In the ﬁrst quarter of 2025, the U.S. economy grew at a modest annualized rate of 1.1%, signaling a slowdown from the 2.3% expansion in the ﬁnal quarter of 2024. This deceleration was primarily due to a signiﬁcant reduction in business inventories, which subtracted approximately 2.3 percentage points from overall growth. Companies typically cut inventories when anticipating a downturn, reflecting cautious economic sentiment.

The Federal Reserve's aggressive interest rate hikes—nine increases over the past year—have raised borrowing costs, particularly aﬀecting the housing market and consumer spending. Banks have tightened lending standards, making it more challenging for consumers and businesses to obtain credit. Despite a slight easing of inﬂation from last year's four-decade high, it remains well above the Fed's 2% target, contributing to concerns about a potential recession.

Looking ahead, economists project continued economic challenges, with some forecasting a mild recession in the near future. The Federal Reserve aims to achieve a "soV landing" by cooling growth enough to curb inﬂation without triggering a severe downturn.

However, there is skepticism about the success of this strategy, with some models indicating a high probability of recession within the next year.

As of March 2025, the U.S. unemployment rate is 4.2%, showing a slight increase from 3.8% in March 2024. The Employment Development Department also noted that March 2025 marks the ﬁVh consecutive month that unemployment decreased in California (-7,000), with the total number of unemployed persons dropping by 24,300 persons over that timeframe. Although California lost 11,600 nonfarm jobs in March, it increased year-over by 46,500 jobs between March 2024 and March 2025. Since April 2020, California gained 3,057,800 jobs, averaging 51,827 jobs per month.

The California Association of Realtors (CAR) reported a 6.7 % increase in statewide median home prices in March. Additionally, the statewide single-family home sales for March 2024 are up 3.5% in March 2024. Similarly, Santa Clara County's growth rate is at

11.3% in prices of single-family homes and a 4.4% increase in sales compared to the same period last year.

Cupertino Economic Conditions
The unemployment rate in the San Jose-Sunnyvale-Santa Clara MSA was 4.2% in March 2024, up from the year-ago estimate of

3.2%. This was below the unemployment rate for California and the nation during the same period. The number of employed persons was 1.03 million in March 2024, down from 1.05 million in March 2023.

FY 2025-26 Proposed Budget
Budget Overview
33 Housing prices remain relatively strong compared to the same period in 2022. Based on data from Redﬁn, the median sales price for all home types was $3,300,000 for March 2024 compared to $2,758,000 in March 2023 . The City experienced a net taxable value increase of 4.6% for the FY 2023-24 tax roll.

FY 2025-26 Proposed Budget
Budget Overview
34 Key Budget Assumptions
Revenue Assumptions
The City's General Fund revenues heavily depend on property tax, sales tax, and transient occupancy tax (TOT). However, the CDTFA audit is expected to alter the way sales tax is allocated to the City, leading to a signiﬁcant reduction in sales tax revenue.

As a result, the City anticipates General Fund revenues to decrease by $30 million, or 28%, from original projections.

Personnel Assumptions
FY 2024-25 salaries and beneﬁts reﬂect the cost-of-living adjustments and health insurance contribution increases approved by the City Council in November 2023.

Employees who have yet to reach the top step in their classiﬁcation’s salary range are eligible to receive a step increase on their anniversary date. Typically, classiﬁcations have ﬁve steps, with each increase equivalent to a 5% increase in salary. Currently, approximately 38% of employees are below Step 5.

Non-Personnel Assumptions
Non-Personnel budgets were developed based on previous year's actual expenditures and adjusted for the current year's needs.

One-time projects were excluded to reﬂect ongoing expenditure needs. In response to the anticipated revenue shortfall resulting from the CDTFA audit, departments were asked to ﬁnd ways to reduce the base budget. To balance the budget, various categories including materials, contract services, capital outlays, special projects, transfers to other funds, and contingencies were reduced in the Adopted Budget.

Ongoing Challenges
Retirement Benefits
Rising retirement costs are driving the increase in employee beneﬁts. Cupertino oﬀers retirement beneﬁts to its employees through the California Public Employee’s Retirement System (CalPERS), which experienced a signiﬁcant decline in its assets due to poor investment returns during the Great Recession. Moreover, changes in actuarial assumptions and enhanced beneﬁts due to higher life expectancies have further increased the plan's liabilities. Consequently, the City's pension costs have escalated considerably and currently constitute one of the City's largest financial obligations.

The table below illustrates the City's CalPERS costs over the next few years.

In December 2016, the CalPERS Board of Administration implemented a three-year phase-in beginning in FY 2018-19 to lower the discount rate from 7.5% to 7.0%, resulting in signiﬁcant increases in retirement costs. In FY 2021-22, the discount rate was further reduced to 6.8% due to the FY 2020-21 investment gain of 21.3%, which triggered the Funding Risk Mitigation Policy.

To mitigate the impact of pension rate volatility on the City's budget, the City established a Section 115 Trust in May 2018. The Section 115 Pension Trust had a balance of $19.1 million as of June 30, 2023, which can be utilized to fund pension costs.

Summary of Proposed Budget Requests by Department
FY 2025-26 Proposed Budget Budget Overview 35
FY 2025-26 Proposed Budget Budget Overview 36
Summary of CIP Projects
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Budget Overview
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Budget Overview
38 Budget Guide
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FY 2025-26 Proposed Budget
Budget Guide
40 Elements of the Budget Document
The budget is the City’s fundamental policy document. It describes the City’s goals and details how resources are allocated to achieve these goals. The budget serves as the annual financial plan, an operations guide, and a communications tool.

The budget guide provides an overview of the elements of the budget document. It includes a glossary of budget terminology. The budget document includes the following key elements:

Budget Message:

This section includes the City Manager’s transmiDal leDer submiDing the budget to the City Council. The Budget Message also summarizes the City’s current and long-term ﬁnancial position, highlights new programs and organizational changes addressed in the budget, and outlines both short and long-term goals of our city government.

Budget Guide:

This section includes the City’s Mission and other tools to assist the reader in identifying key terminology in the budget document.

Community Profile:

This section describes Cupertino’s history, the economic and city profiles, community statistics, recreation and community services, education, and additional areas of interest in the city.

Financial Policies
: This section provides financial policies.

All Funds Financial Schedules:

This section provides ﬁnancial information on projected revenues, expenditures, fund balances, and reserves for all funds.

General Fund Financial Schedules:

This section provides ﬁnancial information on projected revenues, expenditures, fund balances, and reserves for the General Fund. It also includes a long-term forecast of revenues, expenditures, and fund balance for the General Fund. Revenue and expenditure assumptions are discussed.

Departmental Operating Budgets:

This section details historical and budgeted expenditures by operating department. The City is organized into eight key operating functions, including Council and Commissions, Administration, Law Enforcement, Innovation and Technology, Administrative Services, Parks and Recreation, Community Development, and Public Works. Each department budget includes a summary narrative, ﬁnancial information for the department and each of its major divisions, and staﬃng information.

Expenditures for employee compensation and beneﬁts are based on negotiated contracts. The materials categories of expenditures are based on a zero-base budget, with increases each year by the Consumer Price Index (CPI). Contract services are also based on a zero-based budget, with increases each year based on negotiated increases or CPI. Capital outlays are justiﬁed each year by the departments. Special Projects include one-time operational projects.

Non-Departmental Operating Budgets:

This section details historical and budgeted expenditures for inter-fund transfers and debt service payments.

Capital Improvement Program (CIP):

The Capital Improvement Program is in a separate document, called Capital Improvement Program, that details the proposed capital projects for the next ﬁve ﬁscal years. The ﬁve-year plan denotes funding sources and a description of each project. The City Council approves funding for capital projects yearly. The project may expend the funds over multiple years.

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Budget Guide
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Budget Guide
42 Community Profile
FY 2025-26 Proposed Budget
Community Proﬁle
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Community Proﬁle
44 History
“
This place of San Joseph Cupertino has good water and much ﬁrewood, but nothing suitable for a se$lement because it is among the hills very near to the range of cedars which I mentioned yesterday, and lacks level lands .”
When Spanish explorer San Juan Bautista De Anza traveled through California in 1776, he and his party documented these words about the land surrounding Stevens Creek, named back then Arroyo San Joseph Cupertino. However, ﬁrst impressions can oVen be misleading. Underneath the spiny, overgrown bush was a completely diﬀerent land waiting to be uncovered. During this time, the area was populated by Native Americans who hunted and gathered, prospering from the abundant resources the land had to offer.

It wasn’t until 1848 when the ﬁrst American seDler, Elĳah Stephens, a blacksmith from South Carolina, moved to the area—at this time, named simply ‘West Side’ and primarily owned by the government. AVer crossing over the Sierra Nevada in wagons, he discovered the true value of the land underneath the bush and proceeded to purchase over 300 acres of farmland to grow grapes and blackberries. Stephens pioneered the way for farmers, which established West Side as an agricultural hot spot. The land Stephens owned eventually became Blackberry Farm, and the road, creek, and reservoir were all named aVer him, although misspelled.

In the early West Side, many of the newest advances in agriculture were being developed. SeDlers were drawn to the land because of its rich earth, where they were able to grow products that competed on the world market. Once the bush had been cleared, they grew grapes, which covered the West Valley area with vineyards by the late 1800s. By the 1900s, a plant louse called Phylloxera spread throughout the vineyards, aDacking the roots of the grapevines, killing the grapes, and puDing a halt to wine production.

As a solution, nearly everything was replanted with fruit orchards. When the fruit trees blossomed, visitors would come to the orchards for “The Valley of Heart’s Delight” festivals, which celebrated the prosperous agriculture of the West Valley area.

Apart from the farmland, West Side was primarily known as a crossroads, an intersection between Saratoga-Sunnyvale Road and Stevens Creek. This served as a way station for travelers to pass through while going from town to town. As more people came to West Side to take advantage of the rich farmland, more family holdings gathered around the crossroads. Starting oﬀ as just a post oﬃce and home union store, West Side’s humble crossroads brought many diverse communities, all aDracted by the preferable climate and profitable market for crops.

As more people were drawn to the area around the crossroads, the orchards were gradually replaced with modern houses for workers. The population steadily grew, and the face of West Side changed, progressing into a more modern town. The community wanted to rename the city, so as to not confuse it with other cities, as well as establish a unique identity. John T. Doyle, a lawyer from San Francisco, and writer of historical anthologies on the area chose the name “Cupertino” aVer the original name of the creek.

AVer the post-World War II population boom, the growing community petitioned for Cupertino to become an incorporated town.

Members of the community were worried that the alternative to incorporation was to have parts of Cupertino annexed by surrounding cities, spliDing up the community and erasing the local culture. To preserve the rural atmosphere, lower taxes for farmers, start a local government, and prepare for growth, Cupertino voted for incorporation. In 1955, Cupertino oﬃcially became the 13th city in Santa Clara County.

By the 1970s, Cupertino once again began to undergo dramatic changes. The growing community aDracted several large technology corporations. Lockheed Martin, HP, Intel, and many other big names established themselves in Silicon Valley. Apple Inc. was founded in Cupertino in 1976 and quickly grew into the tech giant it’s known for today.

FY 2025-26 Proposed Budget
Community Proﬁle
45 Apple Park Visitor Center
In the late 20th century, Cupertino and the surrounding areas experienced another surge in population growth, this time due to the immigration of people from Asian countries. Immigration laws at the time were in favor of families looking to move to Silicon Valley. People immigrated here for a variety of reasons—whether they were aspiring for career prospects with major tech companies, or striving for quality education for their children, everyone who immigrated here had a common goal: to ﬁnd opportunities to work hard for a better life for themselves and their families.

FY 2025-26 Proposed Budget
Community Proﬁle
46 Community Economic Profile
Cupertino, with a population of 57,237 and City limits stretching across 13-square miles, is considered one of the most prestigious cities to live and work in the Bay Area.

Economic health is an essential component to maintaining a balanced city, which provides high-level opportunities and services that create and help sustain a sense of community and quality of life. Public and private interests must be mutual so that success as a partnership is a direct reﬂection of success as a community. The cornerstone of this partnership is a cooperative and responsive government that fosters residential and business prosperity and strengthens working relationships among all sectors of the community.

Because Cupertino is mostly built-out city, the City of Cupertino focuses on business retention and revitalization, while at the same time, being supportive of redevelopment projects to bring in new investment. Cupertino is world-renowned as the home to high- tech giants, such as Apple, Inc. and Amazon, and as a community with stellar public schools. De Anza College, one of the largest single-campus community colleges in the country, is another major employer and a magnet for aDracting local and international students. The City’s proactive economic development eﬀorts and a high-touch approach has resulted in an innovative environment for start-ups and growing companies to thrive, including Moxo, DURECT Corporation, Claspp, Mirapath, Aemetis Inc, Mist Systems, and many more. The City strives to retain our companies and aDract new ones through active outreach and a responsive, streamlined, and customer-oriented entitlement process.

Cupertino is excited to have a number of mixed-use development projects oﬀering diverse retail and dining options, as well as providing additional housing opportunities to meet the needs of the growing community. There are also quite a few development projects already entitled including: Westport Cupertino, Marina Plaza, Alan Row, and Canyon Crossing. Further, City Council recently approved the 283,000 square foot mixed Oﬃce/Commercial Apple development at 19191 Vallco Parkway.

Main Street
The Main Street and Nineteen800 mixed-use developments continue to oﬀer a vibrant downtown area for Cupertino, oﬀering a large selection of restaurants and retailers, including Alexander’s Steakhouse, Eureka!, Oren’s Hummus, Lazy Dog, Ippudo, HaiDiLao Hotpot Restaurant, Pineapple Thai, Pressed Juicery, Orangetheory Fitness, 85 Degree Bakery, Somi Somi, Sul & Beans, Kura Sushi, Vitality Bowls, Tan Cha, Koja Kitchen, Bishops Cuts/Colors, Capezio, Howard’s Shoes, Philz Coﬀee, Paciﬁc Catch, Holder’s Country Inn, Koi Palace Contempo, and Meet Fresh. Housing, oﬃce, and the Residence Inn by MarrioD and Main Street Cupertino LoVs are available to support the thriving area. Benihana, Bowlmor, and Cupertino Ice Center also serve as long-time anchors.

Serving as a long-time retail anchor for the community, The Marketplace has a variety of stores and restaurants popular with students, families, and working professionals. They include Galpao Gaucho (Brazilian Steakhouse), Daiso, Marukai Groceries, Harumi Sushi, La Patisserie Bakery, Beard Papa’s, Legend’s Pizza, Icicles, Kong’s Tofu & BBQ, and One Pot Shabu Shabu to name a few.

FY 2025-26 Proposed Budget
Community Proﬁle
47 The shopping center improvements to Cupertino Village reﬂect building upgrades and renovations, newly constructed buildings, parking, and open space. The shopping center, located in the northeast portion of the city, is home to 99 Ranch Market, Duke of Edinburgh Pub & Restaurant, Ume Tea, Tofu Plus, Kira Kira Beauty, Ten Ren Tea, Fantasia Coﬀee & Tea, Happy Lemon, Shanghai Family Restaurant, and many other Asian restaurants, bakeries, and shops. The property owners have also received approval to construct a new full-service boutique hotel with 185 rooms to accommodate business and leisure travelers.

Cupertino features many other retail opportunities, including TJ Maxx and Home Goods, Whole Foods, Target, Party City, and over 180 food and beverage establishments to serve residents and the local workforce. There are seven hotels providing over 1,000 rooms, to serve the area: The AloV Cupertino, Cupertino Hotel, Hilton Garden Inn, HyaD House, Juniper Hotel operated by Curio, Marriott Courtyard, and the Residence Inn by Marriott.

Another longtime retail anchor in north Cupertino is Homestead Square Shopping Center, located at Homestead Road and De Anza Boulevard. This shopping center includes a Safeway, Starbucks, Ulta Beauty, Ross Stores, Pet Club, Michael’s, FedEx, and numerous restaurants, such as Fish’s Wild, Pho Hoa Noodle Soup, Yayoi Teishoku Japanese Restaurant, and Chipotle.

The City recently approved second modiﬁcations to the Rise Development. Formerly the Vallco Town Center Development, the Rise is a mixed-use housing development with 2,669 units, of which 890 units are aﬀordable to lower income households. The project also includes 47 townhomes, approximately 1.95 million square feet of oﬃce space, 226,000 square feet of retail space, and at grade open space areas.

Apple Park Retail Store
Apple Park, Apple’s newest corporate campus, features approximately 2.8 million square feet of oﬃce and R&D space north of Highway 280 between Wolfe Road and Tantau Avenue. A state-of-the-art Visitors Center, Observation Deck, ﬂagship retail store, and café offer the public a place to learn, explore, and shop.

FY 2025-26 Proposed Budget
Community Proﬁle
48 Community Statistics
Facts and Figures

Population in City Limits
57,237
Average Household Income
$295,070
Average Age
54 Registered Voters
33,697
Democrats
15,400
Republicans
4,628
American Independent
571
Other
348
No Political Party Designated
12,750
Claritas 2025 Estimates and County of Santa Clara Registrar of Voters as of April 21, 2025 Top 25 Sales Tax Producers 2024 (
in Alphabetical Order)
99 Ranch Market
Alexander's Steak House
Apple
Argonaut Window & Door
Benihana
BJ's Restaurant & Brewhouse
California Dental Arts
Chevron
Chipotle
Cupertino Car Wash
Dish N Dash
Galpao Gaucho
Great Gas Cupertino
Haidilao Hot Pot
Home Eat
Insight Direct
Insight Public Sector
Kura Revolving Sushi Bar
Lazy Dog Cafe
Rotten Robbie
Safeway
Shane Company
Target
TJ Maxx
Whole Foods Market
HdL Companies 3Q 2024 Sales Tax Update
1 1
2 2
FY 2025-26 Proposed Budget
Community Proﬁle
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51 Financial Policies
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Financial Policies
53 Financial Policies
Financial policies can now be found at: hDps://www.cupertino.gov/budget in the Financial Policies accordion or scan the QR code below.

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55 All Funds Financial Schedules
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All Funds Financial Schedules
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FY 2025-26 Proposed Budget All Funds Financial Schedules 57 Financial Overview by Fund
The chart above demonstrates how revenues (left to right) and expenditures (right to left) flow Where revenues meet expenditures at the center of the chart (fund line type), a gap to the left i FY 2025-26 Proposed Budget All Funds Financial Schedules 58

Flow of Funds Chart (Sankey)
ut of and into each type of City fund.
ndicative of expenditures exceeding
FY 2025-26 Proposed Budget All Funds Financial Schedules 59

All Funds Summary
This section provides information on the FY 2025-26 Special Revenue, Debt Service, Capital Project, Enterprise, and Internal Service Funds budgets including, expenditure and revenue highlights, transfers to other funds, reserve funds, and the ﬁnancial forecast. For descriptions of funds, see Financial Policies: Fund Structure.

Revenue Estimates
Estimates for FY 2025-26 fund balance and individual revenue accounts are based upon a careful examination of the collection history and paDerns as they relate to such factors as seasonality and performance in the economic environment that the City is most likely to encounter in the coming year. Each source of revenue can be inﬂuenced by external and/or internal factors outside of the City's control.

FY 2025-26 Proposed Budget
All Funds Financial Schedules
60 Special Revenue Funds
Special Revenue Funds account for the proceeds of speciﬁc revenue sources that are legally restricted to expenditures for speciﬁc purposes. Special Revenue Funds include the Park Dedication, Transportation, Storm Drain, and Environmental Management/Clean Creeks funds.

Revenue
Revenue sources have decreased by $4.5 million. Use of Money & Property is decreasing due to lower projected interest earnings.

Intergovernmental is decreasing due to federal and state grants.

Expenditures
Expenditure uses have decreased by $3.1 million. Capital Outlays are lower due to lower Capital Improvement Program (CIP) projects and lower
Cost Allocation expenses.

Fund Balance
Fund balance represents fund savings and is calculated by taking the beginning balance and then adding the diﬀerence between revenue and expenditures to arrive at the ending fund balance.

FY 2025-26 Proposed Budget
All Funds Financial Schedules
61 Debt Service Fund
The Debt Service Fund provides for the payment of principal, interest, and associated administrative costs incurred with the issuance of debt instruments for the City’s Public Facilities Corporation. The budget funds the Corporation’s annual payment of principal and interest on the City Hall/Community Hall/Library Certiﬁcates of Participation (COP) that will be paid oﬀ by July 1, 2030.

On September 29, 2020, the City’s 2020A Certiﬁcates of Participation (2020 COPs) were successfully sold in order to refund the City’s 2012 Certiﬁcates of Participation for debt service savings. The refunding generated net present value savings of approximately $3.14 million, 11.61% of refunded par, and a True Interest Cost of 0.72%. Savings to the City’s General Fund amounts to approximately $494,000 per year for the next ten years or almost $5 million in total savings.

Revenue
Revenue sources are relatively unchanged from the last ﬁscal year. The $2.7 million transfer from the General Fund funds the annual payment of principal and interest for the City’s debt.

Expenditures
Expenditure uses are relatively unchanged from the last fiscal year. The $2.7 million in expenditures represents the annual payment of principal and interest for the City’s debt.

FY 2025-26 Proposed Budget
All Funds Financial Schedules
62 Capital Project Funds
This fund pays for the acquisition of major capital facilities and/or construction of major capital projects.

Revenue
Revenue sources have decreased by $9.6 million. As a result of the revenue shortfalls stemming from the CDTFA audit, the annual transfers from the General Fund to the Capital Reserve had been reduced until FY 2029-30. With resolution reached with CDTFA in October 2024, these transfers have since restarted in March 2025.

Expenditures
Expenditure uses have decreased by $17.8 million due to less CIP projects this year.

FY 2025-26 Proposed Budget
All Funds Financial Schedules
63 Enterprise Funds
Enterprise Funds are set up for the provision of speciﬁc services that are funded directly by fees charged for those goods or services. Enterprise Funds include the Resource Recovery, Sports Center, Blackberry Farm Golf Course, and Recreation funds.

Revenue
Revenue sources have increased by approximately $0.7 million. In FY 2023-24, as a result of anticipated revenue shortfalls due to the CDTFA audit, transfers from the General Fund to the Enterprise Funds had been reduced as part of an expenditure reduction strategy aimed at decreasing General Fund subsidies of Enterprise Funds. Transfers to the Enterprise Funds have resumed closer to historical levels in FY 2024-25.

Expenditures
Expenditure uses have remained relatively unchanged from the prior fiscal year.

Net Position
Enterprise funds carry net position instead of fund balance. Net position is calculated by taking the beginning balance and then adding the diﬀerence between revenue and expenditures to arrive at the ending net position. However, some of these resources are not liquid and represent capital assets. These monies are generally accumulated to support capital replacement and/or expansion needs. It is projected to decrease due to revenues being lower than expenditures.

FY 2025-26 Proposed Budget
All Funds Financial Schedules
64 Internal Service Funds
Internal Service Funds are used for areas where goods or services are provided to other departments or governments on a cost- reimbursement basis. Internal Service Funds include Information & Technology, Vehicle & Equipment Replacement, Workers' Compensation, Compensated Absences & Long-Term Disability, and Retiree Medical funds.

Revenue
Revenue sources have increased by $1.8 million due to an increase in charges for services. In FY 2023-24, the City resumed transfers to the Retiree Medical Fund because the City's Other Post-Employment Benefits (OPEB) plan is below 100% funded.

Expenditures
Expenditure uses have increased by $1.4 million due to increase in cost allocation and special projects.

Net Position
Internal Service Funds carry net position instead of fund balance. Net position is calculated in the same manner as fund balance, taking the beginning balance and then adding the diﬀerence between revenue and expenditures to arrive at the ending net position. However, some of the resources are not liquid and represent capital assets. These monies are generally accumulated to support capital replacement and/or expansion needs. Net positions is relatively unchanged from the prior fiscal year.

FY 2025-26 Proposed Budget
All Funds Financial Schedules
65 All Funds Revenues
FY 2025-26 Proposed Budget
All Funds Financial Schedules
66 All Funds Expenditures
FY 2025-26 Proposed Budget
All Funds Financial Schedules
67 All Funds Expenditures by Department
FY 2025-26 Proposed Budget
All Funds Financial Schedules
68 All Funds Fund Balance
For descriptions of funds, see Financial Policies: Fund Structure.

FY 2025-26 Proposed Budget
All Funds Financial Schedules
69 General Fund Financial Schedules
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General Fund Financial Schedules
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General Fund Financial Schedules
71 General Fund Contribution Schedule
FY 2025-26 Proposed Budget
General Fund Financial Schedules
72 FY 2025-26 Proposed Budget
General Fund Financial Schedules
73 FY 2025-26 Proposed Budget
General Fund Financial Schedules
74 FY 2025-26 Proposed Budget
General Fund Financial Schedules
75 FY 2025-26 Proposed Budget
General Fund Financial Schedules
76 FY 2025-26 Proposed Budget
General Fund Financial Schedules
77 General Fund Summary
The General Fund is the City's main operating fund, responsible for providing essential services such as law enforcement, public works, community development, park maintenance, code enforcement, and administrative support. It is funded by discretionary sources such as property tax, sales tax, transient occupancy tax, and utility tax. The General Fund is typically reserved for operations that lack other dedicated funding sources, while operations such as street maintenance, solid waste collection, and recreation are funded from other sources, detailed in the All Funds Summary section of this document.

For FY 2025-26, General Fund revenues are estimated at $97.2 million, a $31.5 million, or -24.5% decrease from the previous year's Projected Budget.

General Fund expenditures are estimated to be $99.1 million, a $38.5 million or -28.0%, decrease from the previous year's Projected Budget. Since expenditures exceed revenues, the estimated use of fund balance is $1.9 million. The budget is short of balancing, and staﬀ recommends using unassigned fund balance to ﬁll the gap in funding this year .

The General
Fund's ending fund balance is projected to be

$146.9 million.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
78 General Fund Revenues
FY 2025-26 General Fund revenue sources have been carefully evaluated by considering collection history, seasonal paDerns, and economic performance. These estimates are based on projected increases or decreases in activity and receipts in the upcoming year.

It is important to note that each revenue source can be affected by external or internal factors beyond the City's control.

As shown in the chart below, FY 2025-26 revenues are estimated at $97.2 million, a $5.6 million, or 8.3% increase from the FY 2024- 25 Adopted Budget. This increase is primarily due to an increase in Property Tax, Intergovernmental Revenues, and Franchise Fees. These revenue categories will be discussed in greater detail in the following sections.

The majority of Cupertino's General Fund operating revenues are generated by property taxes (36%), charges for services (16%), sales taxes (12%), and transient occupancy taxes (8%). The chart below illustrates the sources of General Fund revenue by category.

The FY 2025-26 General Fund revenue estimates are discussed by category below.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
79 Sales Tax
Sales and Use Tax, commonly known as the "sales tax," consists of two components: an excise tax levied on retailers for selling tangible personal property, and an excise tax applied to purchases from out-of-state vendors that are not required to collect tax on their sales. The revenue generated from sales and use taxes collected within Cupertino's boundaries is allocated by the State to various agencies, with the City receiving one percent, as depicted in the chart to the right. The City considered the ¼ cent sales tax revenue source imposed on local governments. However, the City decided not to proceed with this item for the 2024 election due to unknown conflicting proposals.

The City's sales tax revenue comes from ﬁve primary economic categories: business-to-business (including electronic equipment and soVware manufacturers and distributors), state and county pools, restaurants and hotels, general consumer goods, and fuel and service stations and other. The California Department of Tax and Fee Administration (CDTFA) manages the collection and administration of sales and use taxes, which is a signiﬁcant source of revenue for the state and local governments. Businesses are required to register for a sales tax permit and collect taxes from their customers, and the collected taxes are then remiDed to the CDTFA for distribution to the relevant local governments. In addition, the CDTFA conducts audits to ensure tax compliance by businesses. The City receives a portion of the sales tax revenue generated within its boundaries, which funds a wide range of City services and programs.

In December 2021, the CDTFA informed the City of an audit that would be conducted on one of its taxpayers. The City was verbally informed in March 2023 of the CDTFA's preliminary determination that tax dollars had been misallocated to the City, and potential impacts on City funds were provided. This resulted in both a one-time repayment of past sales tax revenues and an ongoing reduction of approximately $30 million in sales tax revenue.

In October 2024, the City resolved the dispute with CDTFA regarding the distribution of sales tax revenues to Cupertino. The seDlement reached with the CDTFA allows the City to keep the funds previously allocated and anticipated for receipt through June 2024 and avoid lengthy and costly litigation.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
80 Property Tax
Under current law, property is assessed at actual full cash value, with the maximum levy being 1% of the assessed valuation. The assessed value of real property that has not changed ownership can be adjusted by the change in the California Consumer Price Index (CCPI) up to a maximum of 2% per year. Property that changes ownership, property that is substantially altered, newly- constructed property, State-assessed property, and personal property are assessed at the full market value in the ﬁrst year and subject to the two percent cap thereafter.

In 1978, voters approved the passage of Proposition 13, which froze property tax rates and limited the amount that rates could increase each year. Cupertino had one of the lowest property tax rates in Santa Clara County, receiving only $0.02 for every $1.00 paid. Subsequent legislation required Counties to provide "no/low tax" cities with a Tax Equity Allocation (TEA) equal to 7% of the property tax share. However, the property tax distribution for the no/low tax cities in Santa Clara County was limited to 55% of what other TEA cities in the State received.

In FY 2006-07, West Valley cities won the passage of State legislation which restored a portion of TEA property tax revenue. This TEA change provided an additional $1.35 million in property tax annually and increased the City's share of property taxes to 5.6%.

In conjunction with three other West Valley cities, Cupertino continued legislative eﬀorts to gain parity with other no/low property tax cities in the State. In FY 2015-16, Governor Brown agreed to restore TEA revenues over a ﬁve-year period. In FY 2019-20 TEA was fully restored, and Cupertino kept approximately 7.0% of property tax revenues in FY 2019-20 compared to 6.72% in FY 2018-

19. Additionally, the Educational Revenue Augmentation Fund (ERAF), enacted in July of 1992 by the State Legislature to shiV local tax revenues from cities, counties, and special districts to a State control ERAF, absorbs the shift-back of the TEA.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
81 The citywide growth in value in the FY 2024-25 assessment roll was $1.4 billion, an increase of 4.4%. This is in comparison to the positive increase in 2023-24 tax year of $1.4 billion for an increase of 4.6%. The bulk of the increase was due to increases in residential properties by $1.1 billion, or 5.7%. This category makes up 63.2% of the net taxable value. Unsecured property tax decreased by $64.7 million, or 5.7%. This category makes up 3.2% of the net taxable value. Lastly, commercial property values increased by $225.1 million, or 2.5%. This category makes up 27.7% of the net taxable value.

The FY 2025-26 Property Tax revenue estimate is based on 2024-25 values and estimated changes according to HdL, the City's property tax consultant. HdL also provides insight into real estate trends for calendar year 2024, the year that inﬂuences the 2025- 26 property values enrolled. In the 2024 calendar year, counties are still experiencing declines in the number of recorded sales from 2023. Home sales pulled back in June as interest rates remained high. Home sales have continued to trend lower than those reported over the past several years and median sale value growth has not been as large as we have seen in many of the years since 2020.

Transient Occupancy Taxes
Transient occupancy taxes (TOT) are levied on hotels and short-term room rentals located in the City at 12% of room revenues. In November 2011, 83% of voters approved increasing the rate from 10% to 12%. This rate increase contributed to the upward trend shown in the TOT Historical Trend graph.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
82 $7.5 million is anticipated in TOT revenues during FY 2025-26, a 3% decrease from the FY 2024-25 Adopted Budget. According to HdL, business travel has not returned compared to pre-pandemic levels. Occupancy is improving a couple of percentage points each year, however, the Average Daily Rate may still be too low, compared to prior years. So, while the Average Daily Rate is increasing, it doesn't appear that it is driven by demand. Historical growth in TOT revenues is due to new hotels. Since 2015, the following hotels have been added to the City: MarrioD at Main Street and HyaD House at Vallco. Staﬀ will continue to monitor this revenue source and bring forward adjustments and recommendations as necessary.

Utility Tax
The utility user tax (UUT), approved by voters in 1990, is assessed on gas, electricity, and telecommunication services provided within the City's jurisdiction at a rate of 2.4% of billed charges. Revenues generated from this tax can be used for general City purposes.

The City's tax rate is generally lower than that of other cities within Santa Clara County, as shown in the chart above. In March 2002, voters approved extending the utility tax's sunset date from 2015 to 2030. This extension corresponded with the extended debt maturity date resulting from the reﬁnancing of debt for capital improvement projects. To maintain tax revenues received from telecom services, voters passed a measure in 2009 to update the ordinance to the changing technology in this area.

In FY 2025-26, budgeted revenues are in line with FY 2024-25 Adopted Budget amounts. This revenue source will be monitored closely as the fiscal year progresses.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
83 Franchise Fees
Franchise fees are received from cable, solid waste, water, gas, and electricity franchisees that operate in the City. The fees range from 1% to 12% of the franchisee's gross revenues, depending on each agreement. As shown in the graph below, these revenues are relatively steady and not sensitive to economic ﬂuctuations, aside from a spike in revenue in FY 2023-24. This revenue spike was related to a combination
of the new franchise agreement with associated rate increases plus the demolition of the Oaks shopping center, which increased the usage of Recology debris boxes.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
84 In FY 2025-26, budgeted revenues are expected to increase approximately 25.22% from the prior year Adopted Budget due to a n
alignment of actual dollars received.

This revenue source will be monitored closely as the fiscal year progresses.

Other Taxes
Other taxes are comprised mainly of business license taxes, construction taxes, and property transfer taxes. As shown in the graph, business license and property transfer taxes are relatively steady, while construction taxes are extremely volatile and sensitive to economic fluctuations.

Revenues in this category have returned to historic levels aVer Apple Park and Main Street developments have completed.

In FY
2025-26, these revenues are expected to increase slightly from the prior year adopted budget. The projected increase is based on estimated increases in business license taxes and property transfer taxes. According to HdL, for FY 2025-26, the projected increase from known 2024 transfers is used to estimate value growth. For this scenario, the estimated growth from transfers in 2026-27 adjusts the growth as a percentage of real value in 2025-26 by 5.0%. For years 2027-28 and later, growth is based on the historical average rate of real property growth due to properties that have transferred ownership.

Charges for Services
FY 2025-26 Proposed Budget
General Fund Financial Schedules
85 Charges for Services account for charges to users of City services funded by the General Fund as well as internal City-wide overhead. The City aDempts to recover the cost of the services, including planning, zoning, and engineering permit processing for new property development, as well as some recreation-related fees. As such, this revenue source is sensitive to economic fluctuations, as shown in the graph below.

Beginning in FY 2013-14, enterprise funds, internal service funds, and special funds began charging for overhead services previously subsidized by the General Fund. Some internal strategic support services (Human Resources, Finance, City Clerk, etc.) also began charging internal departments to capture the true cost of providing various programs and services within City operations. AVer a comprehensive Cost Allocation Plan was received and ﬁled by Council in February 2024, internal strategic support services (City Council, Facilities, Maintenance, etc.) were included. In FY 2023-24, the City's administration changed its methodology for tracking developer deposits driven by increased developer activity, and, as a result, both budgets for revenues and expenses were increased by anticipated deposit amounts leading to another large increase in revenue.

In FY 2024-25, estimated revenues are expected to come in roughly $2.3 million higher compared to budgeted levels due to the Vallco Town Center (renamed the Rise) and its scheduled commencement in FY 2023-24, in which the applicant received approval
of value-engineered and modified plans. Revenues are carried forward until project completion.

FY 2025-26 revenues are projected to be 0.4% lower than the prior year adopted budget. This projected decrease is primarily due to a reduction in Other Service Fees, following the reclassiﬁcation of an account to its appropriate budget category of Intergovernmental revenue. Other contributing factors are a decrease in Vallco Town Center (the Rise) engineering fees.

Licenses and Permits
Licenses and permits include fees for reviewing building plans, building inspections, construction, tenant improvements, and commercial/residential installations for compliance with state and municipal building codes.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
86 Apple Park and large residential projects (Rosebowl, Biltmore expansion, Main Street) generated signiﬁcant permiDing revenues in FY 2013-14 (not shown in the trend chart above). Since then, activity has slowed until FY 2018-19, when revenues came in 48.8% higher. Although this revenue source is relatively consistent from year to year, ﬂuctuations may occur depending on the timing of projects being completed. The $34 million estimated amount in FY 2024-25 is due to plan check fee revenues anticipated to be recognized for Vallco Town Center (renamed The Rise). In FY 2025-26, revenues are budgeted at $4.3 million, a 16.2% increase from the prior year adopted budget.

Use of Money and Property
The use of money and property category is comprised of General Fund interest earnings as well as facility and concession rental income of City-owned property. As of March 31, 2025, the City's portfolio included $67.3 million invested with the Local Agency Investment Fund (LAIF) and a total market value of $172.4 million with Chandler Asset Management. As of March 31, 2025, the City also had $22.5 million in its Section 115 Pension Trust, which is restricted for pension costs.

Fluctuations in this revenue category are a result of investment earnings, as rental income is fairly steady. Investment earnings were higher in FY 2020-21 and FY 2023-2024 due to investment gains in the City's Section 115 Pension Trust. Investment earnings fell in FY 2021-22 and FY 2024-2025 due to mark-to-market adjustments to account for unrealized losses in the City's portfolio.

The portfolio's market value ﬂuctuates depending on interest rates. When interest rates decrease aVer an investment is purchased, the market value of the investment increases. In contrast, when interest rates increase aVer an investment is purchased, the market value of the investment decreases. At the time of purchase, the City intends to hold all investments until maturity, meaning that changes in market value will not impact the City's investment principal. If the market value decreases, the City will incur an unrealized loss. However, the loss will only be realized if the City sells its investments before their maturity.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
87 Investment earnings are a function of the amount of cash available for investment, current interest rates, and the composition of investments. The City's investment objectives, in order of priority, are:

Safety to ensure the preservation of capital
Sufficient liquidity for cash needs
A market rate of return consistent with the investment program In FY 2025-26, revenues in this category have increased 39.2% from the prior year adopted budget primarily due to the City’s new water system lease agreement, which provides approximately $1.8 million in annual revenues for the life of the 12-year contract with San Jose Water Company. These revenues began in the current ﬁscal year, FY 2024-25, and will conclude in FY 2036-37, which is beyond the current forecast.

Fines and Forfeitures
Fines and forfeitures account for revenues generated from vehicle, parking, and miscellaneous code violations issued by the County Sheriﬀ and the City's Code Enforcement oﬃcers. Revenues in this category dropped signiﬁcantly in FY 2020-21 due to pandemic related restrictions and have increased over the next few years as society continued to rebound from the pandemic. In FY 2024-25, this revenue source is expected to reach $395,000. Revenues in FY 2025-26 are expected to slightly increase 4.0% from the prior year adopted budget driven by an expected rise in citations issued as the Code Enforcement division reaches full staﬃng this fiscal year.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
88 Intergovernmental
Intergovernmental revenues are made up of federal, state, and regional grants, including miscellaneous intergovernmental revenue.

FY 2025-26 revenues in this category are anticipated to be 44.4% higher than the prior year adopted budget primarily aDributed to anticipated funds received from other cities for the Via community shuDle. This revenue has been reclassiﬁed from Charges for Services to its appropriate budget category of Intergovernmental revenues. The increase is also due to an increase in anticipated state grant revenues received, primarily due to a grant for the Via community shuttle.

Miscellaneous Revenue
Miscellaneous revenues account for unanticipated revenues such as donations and administrative fees.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
89 FY 2025-26 miscellaneous revenues are budgeted 37.8% higher than the prior year adopted budget. The majority of the General Fund's miscellaneous revenues are due to Sheriff services from Apple for Law Enforcement services at Apple Park.

Other Financing Sources
Other Financing Sources generally account for refundable deposit revenues within the Community Development Department.

With signiﬁcant ﬂuctuations, year-over-year, staﬀ conservatively estimate these revenues. In FY 2025-26,

revenues are projected to
be relatively consistent with the prior year adopted budget.

Transfers In
Transfers In represent the movement of funds from one City fund to another, the General Fund in this case.

In FY 2023-24, actual transfers were high due to a transfer in from the Capital Reserve for the I-280/Wolfe project. FY 2024-25 is anticipated to end the year within budgeted levels. In FY 2025-26, the City plans to transfer $15,000 from the City's Tree Fund to the General Fund to support ongoing tree maintenance operations.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
90 General Fund Expenditures
The estimates for FY 2025-26 General Fund expenditures are based on a thorough analysis of anticipated personnel and non- personnel costs. To create a more ﬁscally responsible budget, department budgets reﬂect a base budget with only justiﬁed ongoing expenses. This accounts for changes in personnel costs as well as any other anticipated or known increased costs in FY 2025-26.

As shown in the chart on the next page, FY 2025-26 expenditures are estimated at $99.1 million, which represents
an $9.1 million, or

10.1%, increase compared to the adopted budget from the prior year.

This budget reﬂects increases in Contract Services, Capital Outlay and Special Projects, and Cost Allocation.

The largest General Fund operating expenditure categories include Employee Compensation and Beneﬁts (35.1%), Contract Services (31.8% ), Cost Allocation (12.1%), Materials (6.2%), and Transfers (10.7%) as illustrated in the FY 2025-26 General Fund Expenditures by Category chart.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
91 Personnel Costs
In FY 2025-26, personnel costs are expected to reach $34.7 million, accounting for 35% of the General Fund expenditures. These costs include salaries and compensation for beneﬁted and part-time staﬀ (68%), retirement beneﬁts (15%), and other fringe beneﬁts (17%), such as health coverage.

To obtain these ﬁgures, the City extracted data from the payroll system and made necessary updates to account for vacant positions, new hires, salary adjustments, and reallocated positions. Furthermore, the projected costs of beneﬁts for the upcoming year, such as retirement and health plans, were taken into consideration. A transfer to the Retiree Medical Fund for retiree healthcare, which is an ongoing expense, is budgeted in FY 2025-26.

The FY 2025-26 Adopted Budget includes funding for a total of 210 positions, representing an increase of 3 positions from the FY 2024-25 Amended Budget.

Non-Personnel
In FY 2025-26, non-personnel costs make up 54% of the total at $99.1 million. Contract services are the largest component at 31.8%, followed by Cost Allocation at 12.1%, Transfers at 10.7%, and Materials at 6.2%.

One-time projects were separated into a diﬀerent category in FY 2013-14 to ensure expenditure trends reﬂect ongoing needs. In FY 2017-18, special projects and capital outlays were categorized separately from other costs. Per the City Council Special Project Policy adopted in FY 2024-25, minor repairs and equipment purchases are no longer included in the special project category. Prior special projects have been moved to the contract or material expense categories.

Non-Personnel budgets were developed based on previous year's base budget and adjusted for the current year's needs. One-time projects were excluded to reﬂect ongoing expenditure needs. Materials and contract services were adjusted by CPI, where applicable.

Contingencies
In FY 2013-14, a contingencies expenditure category was added to each program to provide a cushion for any unforeseen expenses. In FY 2020-21, the program contingencies and City Manager Contingency were reduced from 5% to 2.5%. To further reduce expenditures, in FY 2021-22, the City Manager Contingency was reduced to $75,000. In FY 2022-23, program contingencies was reduced to 1.25%, and the City Manager Contingency was reduced to $50,000. The City has a track record of underspending in this category. The program contingency budget may be used by departments to cover unanticipated expenses at their discretion, while the City Manager Contingency requires the approval of the City Manager and is reported to the City Council quarterly for transparency and accountability.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
92 General Fund Transfers
Transfers out represent transfers of monies out of the General Fund to various other funds. These transfers provide resources to the receiving fund to support operating and capital expenditures. Transfers from the General Fund are as follows:

For descriptions of funds, see Financial Policies: Fund Structure.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
93 General Fund Fund Balance
As prescribed by GASB Statement No. 54, governmental funds report fund balance in classiﬁcations based primarily on the extent to which the City is bound to honor constraints on the speciﬁc purposes for which amounts in the funds can be spent. Fund balances for governmental funds are made up of the following:

Nonspendable Fund Balance
– includes amounts that are (a) not in spendable form, or (b) legally or contractually required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example, prepaid items, property held for resale, and long-term notes receivable.

Restricted Fund Balance
– includes amounts that can be spent only for the speciﬁc purposes stipulated by external resource providers, constitutionally or through enabling legislation. Restrictions may eﬀectively be changed or liVed only with the consent of resource providers.

Commi?ed Fund Balance
– includes amounts that can only be used for the speciﬁc purposes determined by formal action of the City’s highest level of decision-making authority, the City Council. Commitments may be changed or liVed only by the City taking the same formal action (resolution) that imposed the constraint originally.

Assigned Fund Balance
– comprises amounts intended to be used by the City for speciﬁc purposes that are neither restricted nor commiDed. The intent is expressed by the City Council or oﬃcial to which the City Council has delegated the authority to assign amounts to be used for speciﬁc purposes. Through the adopted budget, the City Council establishes assigned fund balance policy levels and also sets the means and priority for the City Manager to fund these levels.

Unassigned Fund Balance
– is the residual classiﬁcation for the General Fund and includes all amounts not contained in the other classiﬁcations. Unassigned amounts are technically available for any purpose. Only the General Fund reports a positive unassigned fund balance. A governmental fund other than the General Fund may report a negative unassigned fund balance if expenditures incurred for a specific purpose exceed the amounts that are restricted, committed, or assigned to those purposes.

In circumstances when an expenditure may be made for which amounts are available in multiple fund balance classiﬁcations, the fund balance in General Fund will generally be used in the order of restricted, unassigned, and then assigned reserves. In other governmental funds, the order will generally be restricted and then assigned.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
94 General Fund Classification of Fund Balance
FY 2025-26 Proposed Budget
General Fund Financial Schedules
95 General Fund Forecast
Overview
The City has reached resolution on the California Department of Tax and Fee Administration (CDTFA) Audit, this budget focuses on the 10-year forecast post this resolution. While long-term projections may be less precise than short-term projections, they can help identify potential structural budget issues in advance.

The following chart shows a structural deﬁcit that begins in FY 2033-34 due to expenditures (3.76% average annual growth rate) growing at a faster rate than revenues (1.71% AAGR).

Although this forecast is an improvement from FY 2024-25 Adopted Budget, comparing this forecast to the update forecast provided to the City Council in March 2025 we now have the last two years of the forecast with modest deﬁcits. This is driven primarily by increased expenditures from higher growth than expected in Materials and Contracts and Special Projects. Most notably law enforcement costs have materialized at 6% vs. the 4% in the forecast. Additionally, staff has ongoing requests for:

Salaries and Benefits for the addition of three new positions and two part-time positions that total $768,316.

Materials and contracts total $544,340.

This forecast does not assume increases fees scheduled to be presented to City Council on May 6, 2025.

The results of an audit by CDTFA have been ﬁnalized. The ﬁnal impact of this audit have resulted in a decline of $30 million, or 73%, in sales tax revenues. This resulted in an overall decrease to total City revenues of $30 million, or 28%, from the original FY 2023-24 forecast. The ongoing impacts of the audit are included in this forecast.

The Council and staﬀ have demonstrated proactive ﬁscal stewardship in response to the evolving ﬁnancial landscape. The FY 2023-24 Adopted Budget, and FY2024-25 budget both included signiﬁcant reductions totaling almost $24 million dollars as illustrated in the table1 below:

Additionally, on October 10, 2023, the Council established a commiDed Sales Tax Repayment Reserve with an initial allocation of $56.5 million. This reserve was designed to address a potential adverse CDTFA decision and the uncertain outcome of the anticipated legal challenge. Funding came from Unassigned fund balance, the Capital Projects Reserve, and the Economic Uncertainty Reserve. Staff will be going to Council on May 21, 2024, to increase the Sales Tax Repayment Reserve to $74.5 million.

FY 2025-26 Proposed Budget General Fund Financial Schedules 96 In October 2024, the City reached resolution with the CDTFA which allowed the City to keep previously disputed revenues but the ongoing reductions to sales tax will remain and are included in this forecast.

In November 2024 staﬀ brought a plan to allocate the Sales Tax Repayment Reserve. Ultimately, City Council voted to allocate $10 million for an Additional Discretionary Payment (ADP) to CalPERS, the City’s retirement system, resulting in reduced retirement costs throughout the forecast. The remaining $64.5 million has been place in a new commiDed reserve, “Reserved for Future Use”.

Any use of these dollars must have approval from the City Council.

As we progress through the current ﬁscal year and other in the forecast, staﬀ will continue to keep the Council, Community and Staff up to date on the City’s Financial Forecast.

The City has been successful in making reductions needed to help balance the General Fund budget for all but two of the years, with deﬁcits now beginning in FY2034 of the forecast, again an improvement over last year but a decline from the Mid-Year Financial Report, as discussed in the overview section of the forecast.

In the out years, the deficit is primarily due to a recession scenario in FY 2027-28, and the sunset of the Utility Users Tax in FY 2030-

31. This forecast is still an improvement and continues to give the City the ability to balance the budget without the use of reserves.

Forecast Methodology
A ﬁnancial forecast is a crucial tool for planning and budgeting, allowing staﬀ to analyze trends and anticipate the long-term impacts of budget decisions. It plays a vital role in modeling the eﬀects of various factors, such as retirement costs, employee compensation, and revenues, on the City's budget.

It is important to note that the forecast is not a plan but rather a model that relies on revenue and cost assumptions, which are updated regularly as new information becomes available. While cost projections, which are based on known costs, are relatively reliable, revenue forecasts are subject to uncertainties related to future economic conditions. Economic forecasts can change frequently, making it diﬃcult to commit to a particular prediction of the future. As such, staﬀ must update the forecast regularly to ensure it reflects the latest information and trends.

While economic conditions are the primary drivers for economically sensitive revenues such as sales tax and property tax, other factors drive non-economically sensitive categories such as utility user taxes and franchise fees. These revenue categories are more heavily impacted by utility rate changes, energy prices, and consumption levels. Revenues from local, state, and federal agencies are primarily driven by grant and reimbursement funding. As a result, these revenues experience no signiﬁcant net gain or loss FY 2025-26 Proposed Budget General Fund Financial Schedules 97 during economic expansions or slowdowns. All revenue projections are based upon trend analysis, including a careful examination of the collection history and paDerns related to seasonality and the economic environment the City is most likely to encounter in the future. Staff also considered the impacts of the CDTFA audit in determining the sales tax estimates.

A discussion of the national and local economic outlooks used to develop the revenue estimates for the forecast is included below.

To create the revenue forecasts, the City reviewed national, state, and regional economic forecasts from multiple sources, including the Congressional Budget Oﬃce, California’s Legislative Analyst’s Oﬃce (LAO), and the Center for Continuing Study of the California Economy (CCSCE). To develop the sales tax, property tax, and transient occupancy tax (TOT) revenue projections, the City worked with HdL Companies, a tax consultant.

The City's Consumer Price Index (CPI) forecasts are from:

UCLA Anderson Forecast for the Nation and California

California Department of Transportation’s California County-Level Economic Forecast

In 2019, the City worked with UFI (Urban Futures, Inc.), a financial advisory and consulting firm, to:

Review, update, and enhance the City’s baseline financial forecast.

Evaluate fiscal strategies, including potential local revenue measures.

Develop capital financing options, structures, and estimates for identified projects.

Prepare an analysis of city charter costs/benefits related to fiscal activities.

In 2024, the City worked with Baker Tilly to validate the City's ﬁnancial forecast. In collaboration with Baker Tilly, the City has made the following updates to the forecast:

Increased the sales tax growth rate.

Adjusted the recession scenario from every 4 years to every 7 years to align with post-World War II patterns.

Incorporated 2% salary savings to account for vacant positions.

Updated CPI data source to UCLA Anderson Forecast.

Adjusted interest earnings to align with current reserves and investment strategy.

Implemented updates to the Economic Uncertainty Reserve level every year.

In 2025 staff further reviewed the forecast the City has made the following updates:

Aligned Property Tax, Transient Occupancy Tax, and Franchise Fee revenue estimates with historical actuals.

Included interest earnings related to the $74.5 million, now $64.5 in the forecast.

Update the vacancy rate from 2% to 4% to better align with historical vacancy rates.

Included the water lease payment into the forecast.

Resumed transfers out to the Capital Reserve in all years of the forecast.

National Economic Outlook

In the ﬁrst quarter of 2025, the U.S. real gross domestic product (GDP) contracted at an annualized rate of 0.3%, marking the ﬁrst decline since early 2022. This downturn was primarily driven by a signiﬁcant surge in imports, as businesses and consumers accelerated purchases ahead of newly announced tariﬀs by the Trump administration. The resulting record trade deficit substantially offset gains from consumer spending and business investment.

Despite the contraction, the labor market remained relatively stable, with the unemployment rate holding at 4% and layoﬀs remaining minimal. However, early indicators suggest potential economic weakening, with signs of slower job growth and declining wage gains.

Inﬂationary pressures have shown signs of easing. The Consumer Price Index (CPI) rose 2.4% over the 12 months ending March 2025, down from 2.8% in the previous period. Core inﬂation, which excludes food and energy, increased by 2.8% over the same period, marking the smallest 12-month increase since March 2021.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
98 Cupertino Economic Outlook
The City does not anticipate signiﬁcant impacts on property tax revenues in FY 2025-26. The City is optimistic about the future of transient occupancy tax (TOT) revenues, as the relaxation of pandemic-related restrictions has boosted business travel. However, the recovery of this crucial tax revenue has been slower than expected.

As more information becomes available, staff will bring forward updates and adjustments to City Council regularly as necessary.

Revenues
The City relies heavily on three revenue sources: property tax, sales tax, and transient occupancy tax (TOT), which together make up the majority of its General Fund revenues.

The City's General Fund revenues are projected to be $97.2 million in FY 2025-26 and are expected to increase over the forecast period. Property tax and transient occupancy tax are expected to continue to be consistent revenue sources, with projected increases. However, sales tax is projected to decrease significantly due to the CDTFA resolution.

The National Bureau of Economic Research (NBER), an American private nonproﬁt research organization, deﬁnes the beginning and ending dates of recessions. The NBER deﬁnes a recession as "a signiﬁcant decline in economic activity spread across the economy, lasting more than two quarters which is six months, normally visible in real gross domestic product (GDP), real income, employment, industrial production, and wholesale-retail sales. Since World War II, recessions have lasted an average of 10 months and have occurred, on average, about every 6.5 years. As a result, the forecast assumes a recession every seven years where most revenues remain ﬂat while expenditure continues to increase. The forecast incorporates a recession scenario in FY 2027-28. This is a change from the previous recessionary assumption of every four years. The update was made based on a recommendation from Baker Tilly.

Per City Council direction in April 2025 as part of the Budget Format Review item, 10 years of historical actual data is now shown along with 10 years of forecast data for each revenue category.

FY 2025-26 Proposed Budget General Fund Financial Schedules 99 Sales Tax
Prior to FY 2023-24, sales tax has been the City’s largest revenue source. Sales taxes are collected at the point of sale and remiDed to the California Department of Tax and Fee Administration (CDTFA), formerly the Board of Equalization.

Sales tax revenues are projected to increase by an average annual growth rate of 2.98% in the forecast. Staﬀ used moderate estimates for business and industry, general consumer goods, restaurants and hotels, and state and county pools.

Historically major drivers that caused fluctuation in this revenue category stemmed from the following:

Sales Tax Localization Agreement with Apple (FY15, impact in FY17 and FY18) Negotiated a new sales tax-sharing agreement split (changed from 50/50 to 35/65 in the middle of FY14) Closeout of the triple flip (FY17)
Wayfair Decision/AB 147 (changed how out of state online purchases are taxed and distributed FY21) Online and Business to Business increased significantly from FY20 to FY23 County Pool increased from FY20 to FY23 due to the strong performance of online and B2B, as well as the decline of most other Santa Clara County agencies' sales tax during the same time.

California Department of Tax and Fee Administration (CDTFA) audit in FY24 FY 2025-26 Proposed Budget General Fund Financial Schedules 100 Property Tax
Property taxes are projected to remain stable in the near term. However, the impact of potential remote work on property taxes in the long term is uncertain. The trend towards remote work has caused people to reconsider where they choose to live, which could lead to a decrease in demand for residential real estate. The high-interest rate environment and a slow turnover rate of properties in the City may also impact this revenue category. Additionally, companies may need less oﬃce space if fewer employees are working at the oﬃce, which could decrease demand for commercial oﬃce space. This could result in a reduction of property tax revenue for the City.

In FY 2025-26, property tax revenues are expected to reach $35.4 million and increase at an average annual growth rate of 2.88% in the forecast. The moderate forecast is based on a range of factors, including historical trends for the City and projections for the region. While property tax has grown at an average annual rate of 11% historically, this projection assumes a lower growth rate.

Historical property tax growth has been due to signiﬁcant development projects such as Main Street and Apple Park, as well as the restoration of Tax Equity Allocation (TEA) revenues from FY 2015-16 to FY 2019-20.

Historically, major drivers that caused fluctuation in this revenue category stemmed from the following:

5.6% to 7% City property tax share due to Tax Equity Allocation (TEA) restoration from FY15 to FY20 and Education Revenue Augmentation Fund (ERAF) shift
Apple Park and other developments
Increase in residential and other commercial property values.

The current projection does not assume any such developments in the near future, resulting in a more modest growth rate forecast.

The City will continue to monitor economic and market trends to ensure that property tax revenue projections remain accurate.

Transient Occupancy Tax
FY 2025-26 Proposed Budget General Fund Financial Schedules 101 The City's current forecast assumes that TOT revenues will be $7.5 million in FY 2025-26 and gradually increase. The forecast projects an average annual growth rate of 1.76% for TOT revenues. This moderate forecast is based on historical tax collections and assumes slower growth than historical trends. Historical growth in TOT revenues was primarily due to the addition of new hotels and a voter-approved increase in the TOT rate from 10% to 12% in 2012.

Historically major drivers that caused fluctuation in this revenue category stemmed from the following:

TOT rate increased from 10% to 12% in FY13.

New hotels
Short-Term Rentals
Shelter-in-place (fourth quarter of FY20)
Business travel affected by pandemic.

The TOT revenues are aﬀected by the tax rate charged on hotels, occupancy rates, and average daily room rates (ADR). Given that TOT revenues in Cupertino are mainly driven by business travel, any shiV in travel habits or economic conditions could significantly impact this revenue source.

Licenses and Permits
The City's forecast projects an average annual growth rate of 0.44% for licenses and permits revenue, based on forecasts of California residential building permits, non-residential building permits, and construction payrolls from the UCLA Anderson Forecast for the Nation and California.

It is important to note that this forecast does not take into account any signiﬁcant development projects that are awaiting approval. If new development projects are approved, staﬀ will update this forecast accordingly. The large spike in FY 2024- 25 are due to Rise revenues that are currently budgeted.

FY 2025-26 Proposed Budget General Fund Financial Schedules 102 Charges for Services
Charges for services revenues are projected to increase at an average annual growth rate of 3.04%. Other Service Fees, Cost Allocation Plan Charges for Services, and General Service Fees are expected to increase by the full-time salary growth rate.

Planning Fees and Engineering Fees are forecasted based on construction and development factors, such as California residential and non-residential building permits, and construction payrolls from the UCLA Anderson Forecast for the Nation and California.

FY 2025-26 Proposed Budget General Fund Financial Schedules 103 This forecast does not consider any signiﬁcant development projects awaiting approval. The City will update the forecast if new projects are approved.

Other Revenue
Utility taxes are forecasted to be $0 beginning in FY 2030-31, as the utility user tax expires in November 2030.

Franchise fees are projected to increase by an average annual growth rate of 1.52% based on a trend of historical data.

Other taxesare made up of construction, property transfer, and business license tax revenue. Revenue is projected to increase by an average of State and County CPI.

Use of money and property are projected based on the City’s forecasted General Fund fund balance and the City's current investment strategy. The Section 115 Pension Trust is expected to grow at the discount rate of 6.25%.

Intergovernmental revenues are projected to grow at a rate of 0.44% each year.

Fines and Forfeitures are forecasted to remain constant in the forecast.

Miscellaneous revenues are forecasted to increase by CPI each year.

Non-operational revenues (Transfers and Other Financing Sources)  are not assumed in the forecast.

Expenditures
In FY 2019-20, the City developed a zero-based budget, which involved analyzing every function of the City for its needs and costs.

As a result, all costs were justified, and base budget savings were achieved.

In FY 2023-24, and FY 2024-25 the City implemented several budget-balancing that are discussed earlier in this section.

In FY2025-26, staﬀ is requesting to add three new full-time beneﬁted positions and 2 part-time positions totaling $768,316 and almost $700,000 in ongoing cost in all other expenditure categories.

To inform these decisions, the City developed a forecast based on actual expenditures in prior years and FY 2025-26 projections.

The forecast also considered factors such as CPI, construction and development activity, and CalPERS Normal Cost and Unfunded Liability projections, including the ADP payment made in December 2024. The forecast will be adjusted throughout the year to account for one-time changes and budget adjustments.

FY 2025-26 Proposed Budget General Fund Financial Schedules 104 Per City Council direction in April 2025 as part of the Budget Format Review item, 10 years of historical actual data is now shown along with 10 years of forecast data for each expenditure category.

The chart above illustrates the projected General Fund expenditures, which are estimated to be $97.2 million in FY 2025-26, with an expected increase over the forecast period. The forecasted expenditure growth is primarily driven by increasing Law Enforcement costs. To provide an in-depth understanding of the estimated expenditure categories in the General Fund Forecast, the following discussion focuses on the assumptions made for each category.

Personnel Expenditures
Salaries
FY 2025-26 salaries and beneﬁts do not reﬂect the cost-of-living adjustments (COLA)s as the City’s labor contract are set to expire on June 30, 2025. The City is currently in the process of negotiating successor agreements. In the forecast, full-time salaries are expected to increase by estimated payroll increases from the CalPERS valuation report. On the other hand, part-time salaries are forecasted to grow at a rate of 1.5%, because historically, part-time salaries have tended to grow at a slower rate than full-time salaries. A 4% vacancy rate has been included in the out-years of the forecast. This vacancy rate was added at 2% in FY 2024-25 and is being increased this year to align with historical vacancy rates. The vacancy rate is not included in the budgeted salary and benefits as the City budget at the position level making is difficult to determine where vacancies may occur.

Employees who have yet to reach the top step in their classiﬁcation’s salary range are eligible to receive a step increase on their anniversary date. 39% of employees are below the top step. Typically, classiﬁcations have ﬁve steps, with each increase equivalent to a 5% increase in salary.

Health Benefits
In FY 2025-26, health beneﬁts account for about 11% of all personnel costs in the General Fund, primarily due to health insurance costs. The City pays employees a ﬁxed amount for health and dental insurance costs instead of covering a percentage of premiums. As the City is currently in negotiations, health rates are forecasted to grow by 4.73% but will be updated once a successor agreement is negotiated.

Historically major drivers that caused fluctuation in this revenue category stemmed from the following:

FY 2025-26 Proposed Budget General Fund Financial Schedules 105 Retirement Benefits

The forecast reﬂects a notable decrease in retirement-related costs as a result of the $10 million one-time Additional Discretionary Payment (ADP) made to CalPERS in FY 2024-25 to reduce the City’s Unfunded Accrued Liability (UAL). This strategic payment lowered the City’s annual UAL contributions beginning in FY 2025-26, resulting in signiﬁcant cost savings over the forecast period.

While the annual savings gradually decline as CalPERS amortization schedules normalize, the ADP provides meaningful near- term budget relief and long-term ﬁscal beneﬁts. As a result, retirement costs are projected to be lower than previously forecasted, helping to stabilize Employee Compensation and Benefits expenditures across the 10-year horizon.

Other Benefits

The forecast assumes health insurance increase by 4.73% for the second half of FY 2025-26 and then, dental insurance, and vision insurance increase by CPI. No increases were forecasted for the following beneﬁts: internet allowance, standby pay, Employee Assistance Program, and Deferred Compensation. Rec Bucks are assumed to increase at a 0.5% growth rate.

Non-Personnel Expenditures

Non-Personnel budgets were developed based on the previous year's base budget and adjusted for the current year's needs. One- time projects were excluded to reﬂect ongoing expenditure needs. Materials and contract services were adjusted by CPI, where applicable.

Materials

costs are forecasted to increase by CPI.

Contract Services
costs are projected to grow by CPI except for the Law Enforcement contract with the Santa Clara County Sheriﬀ’s Oﬃce. Law Enforcement costs are projected to grow by 6%%. Per the terms of the contract, the annual increase is limited to the lesser of:

Percentage increase in total compensation and annual CalPERS cost increase

Annual CPI plus 2% and annual CalPERS cost increase

The City's current agreement with the Santa Clara County Sheriﬀ's Oﬃce is set to expire in June 2026. These costs have been a signiﬁcant driver of the City's expenditure growth in recent years, and it is expected that they will continue to increase in the coming years.

Cost Allocation

is projected to grow by 2.75%.

Capital Outlays

and

Special Projects

are projected to increase by CPI. Capital Outlays and Special Projects are being reduced as an expenditure-reduction strategy.

Contingencies
have been calculated based on FY 2025-26 base materials and contracts and have been moved to materials. The only remaining is the City Manager's Contingency Fund at $50,000 unchanged since FY 2023-24 with no escalator for these funds in the forecast.

Transfers
represent the General Fund’s contributions to other City funds to support debt payments, pay retiree health costs, ﬁnance capital projects, replenish capital reserves, acquire new equipment, and subsidize enterprises and operations. AVer the implementation of a comprehensive Cost Allocation Plan in FY 2015-16, General Fund expenses have been shiVed to other City funds, causing some of those funds’ revenues to fall short of expenses and necessitating the use of fund balances to cover expenses.

The General Fund beneﬁts in the near term from the cost shiV; however, aVer fund balances in those other funds are drawn down to minimum levels and absent aggressive revenue or cost actions in those other funds, General Fund subsidies are necessary to maintain fund balance minimums.

Projected General Fund subsidies to each fund are based on the following assumptions:

Special Revenue Funds: $1.5 million annually.

Debt Service Funds: $2.7 million based on the 2012 COPS debt service schedule until FY 2030-31.

Capital Reserve: $2 million

Retiree Medical Fund: Funding from FY 2024-25 to FY 2026-27 to restore OPEB plan to 100% funded. Funding normal cost in the subsequent years.

Compensated Absences Fund: $0.6 million annually

FY 2025-26 Proposed Budget
General Fund Financial Schedules
106
Enterprise Funds: $1.0 million annually.

Transfers from the General Fund to other funds have been reduced as part of an expenditure reduction strategy aimed at decreasing General Fund subsidies of other funds.

The City is expected to complete its debt payments for city facilities by FY 2029-30. Until then, the City will pay approximately $2.7 million annually in principal and interest on its Certiﬁcates of Participation for City Hall, Community Hall, and Library. These funds will be transferred from the General Fund to the Debt Service Funds.

Fund Balance
The foresight of the City Council and staff in previous years to focus on ensuring healthy reserves is paying off in full.

The General Fund’s Unassigned fund balance remains healthy and will be able to assist in addressing funding gaps. In addition, the General Fund's Committed and Restricted fund balance includes:

For Future Use Reserve: may be used for any purposed as determined by City Council Economic Uncertainty Reserve: may be used to mitigate potential shortfalls.

Section 115 Pension Trust: may be used to fund pension costs. Funds in the Section 115 Pension Trust are restricted and can only be used to pay CalPERS or reimburse the City for pension contributions.

In FY 2025-26, the General Fund’s total fund balance is projected to be $156.7 million, and the General Fund's Unassigned fund balance is projected to be $39.2 million.

FY 2025-26 Proposed Budget General Fund Financial Schedules 107 Potential Budget-Balancing Strategies
Historically, the City has maintained a structurally sound budget, with revenues surpassing expenditures in most ﬁscal years.

During periods of excess revenue, the City has transferred the surplus fund balance to the Capital Reserve Fund in accordance with the City's Fund Balance and Use of One-Time Funds Policy.

However, the forecast shows a potential structural deﬁcit resulting from the decrease in sales tax revenue due to the CDTFA audit and the sunset of the Utility Users Tax. A structural deﬁcit occurs when recurring expenditure consistently surpasses recurring revenues, leading to an ongoing imbalance that cannot be remedied through short-term solutions.

The City began including these strategies in FY 2018-19 and updates them at least annually or as needed.

FY 2025-26 Proposed Budget General Fund Financial Schedules 108 Potential

Strategy

Description

Potential
Impact

Currently
Recommended

Section 115
Pension Trust

In FY 2017-18, the City established a Section 115 Pension Trust to mitigate pension rate volatility when CalPERS investment returns are below the discount rate or when CalPERS changes assumptions. The City can also use it to offset pension costs in any given year.

The City established a Section 115 Trust to reduce pension rate volatility when CalPERS investment returns are below the discount rate or when CalPERS changes assumptions. The City can also use it to offset pension costs.

The fund
has a
balance
of $21.6
million.
1 Yes

Section 115 OPEB
Trust

In FY 2009-10, the City established a Section 115 OPEB Trust to help fund its retiree health obligations, also known as other post-employment benefits (OPEB).

The OPEB plan is fully funded. Starting in FY 2022-23, retiree health costs will be funded by the OPEB Trust rather than the General Fund.

The fund
has a
balance of
$39.2
million.
1 Yes

Reserve for
Future Use

On November 19, 2024, the City Council created this reserve from unappropriated dollars from the Sales Tax Repayment Reserve

This reserve
has a
balance of
$64.5
million

Economic
Uncertainty
Reserve

The General Fund Economic Uncertainty Reserve may be used to mitigate potential shortfalls.

The reserve
has a
balance
of $21.3
million.
2 No

1 Balance as of March 31, 2024

2 Projected balance as of June 4, 2024

Expenditure Reduction Strategies

FY 2025-26 Proposed Budget
General Fund Financial Schedules
109
Potential

Strategy

Description

Potential Impact

Currently
Recommended

No new positions

Cost containment strategy

Yes

Vacancy control

Keep non-essential positions unfilled as they become
vacant.

Approximately $184,000 per
position on average

Yes

Employee cost-sharing
of increases to
CalPERS

Negotiate to share costs of increases to CalPERS
employer rates with employees. Would be subject to
bargaining unit agreement.

$250,000 approximate
based on a 5% rate increase

Defer
or eliminate negotiated
increases

Would be subject to bargaining unit agreement.

Approximately $0.3 million
savings based on a 1%
decrease

Furloughs

Employees would take up to a 10% decrease in pay in
exchange for 1 unpaid furlough day per pay period.

Would be subject to bargaining unit agreement.

Approximately $4 million
savings based on a 10%
decrease

Reduction in force

Identify positions to be reduced (laid off) based on MOU provisions and service level needs.

Approximately $184,000 per
position on average

Reduction in capital
outlays and special
projects

Cost containment strategy

Varies

Yes

Reduction in
contingencies

Cost containment strategy

Up to $50,000

Yes

Defer or cancel capital
projects

Cost reduction strategy

Varies

Yes

Revenue Generation Strategies

FY 2025-26 Proposed Budget
General Fund Financial Schedules
110
Potential
Strategy

Description

Potential
Impact

Currently
Recommended

¼ Cent
Transaction and
Use Tax (TUT)

Voter approval is required.

Could increase sales tax from 9.125% to 9.375%

$5.4 million
1 No

Transient
Occupancy Tax
(2% increase)

Voter approval is required.

Could increase transient occupancy tax from 12% to 14%

$1.25M at
$7.5M base

Parcel Tax

Voter approval is required

$3.7M flat rate
per parcel

$3.8M
variable rate
per square
foot

Business
Operations Tax

Employee count tax

$4.2 million

Increase fees
and cost-
recovery

Matrix Consulting Group conducted a fee study in 2023. The study assessed the potential for fee increases and cost recovery. The City Council adopted the new fee schedule in May 2024.

Varies

Yes

Sale of City-
owned
Properties or
Assets

The sale of city-owned assets would generate one-time revenue.

Varies

1 HdL estimate as of July 2023

Development Revenue Estimates

The City's current forecast does not incorporate potential signiﬁcant development projects that are pending approval and permitting. However, once new development projects receive approvals and permits, staff will update the forecast accordingly.

The table below shows our best estimates of potential development revenue. These ﬁgures serve as rough approximations and are intended to give you a general idea of what to expect. The timeline for each project represents the Community Development department's best estimate of when commencement is anticipated. It is crucial to note that these estimates are subject to adjustments as we gather additional information over time.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
111
Gann Appropriations Limit
In 1979, California voters approved Proposition 4, the Gann Initiative, and added Article XIIIB to the California State Constitution.

Article XIIIB mandates a limit on the amount of proceeds of taxes that state and local governments can receive and appropriate (authorize to spend) each year. The purpose of this law is to limit government spending by puDing a cap on the total proceeds of taxes that may be appropriated each year. Proposition 111 and Senate Bill 88, approved by California voters in June of 1990, oﬀered cities more ﬂexibility in choosing inﬂation and population factors to calculate the limit. 1 The following chart and table show the appropriations limit and actual expenditures subject to the appropriations limit.

The limit is diﬀerent for each agency and changes annually. It is calculated by taking the amount of tax proceeds that were authorized to be spent in FY 1978-79 and adjusting for changes in inflation and population each subsequent year.

Proposition 111 changed the way the limit is calculated and allowed a City to increase its limit annually in two ways:

By the percent change in per capita personal income in California or the percent change in the assessment roll the preceding FY 2025-26 Proposed Budget
General Fund Financial Schedules
112
year due to the addition of local non-residential new construction; or By the percent change in county or city population.

The City used the following factors from the California Department of Finance.

Price Factor
(A) Percent Change in California Per Capita Personal Income: 3.62% Population Factor
(B) Percent Change in County Population: 0.02%
(C) Percent Change in City Population: -0.31%
The City multiplied the FY 2023-24 appropriations limit by Price Factor (A) and Population Factor (B) to calculate the FY 2024-25 appropriations limit, as shown below:

FY 2023-24 Appropriations Limit
$127,886,394
Price Factor (A)

1.0362
Population Factor (B)

1.0002
FY 2024-25 Appropriations
Limit
$132,542,385
The City's FY 2024-25 appropriations limit is $132.5 million, an increase of $4.7 million, or 3.6% from the prior year.

The Department of Finance has not yet released numbers for FY 2025-2026, this will be updated with the Adopted Budget.

FY 2025-26 Proposed Budget
General Fund Financial Schedules
113
Legal Debt Margin
The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when the assessed valuation was based upon 25% of market value. Eﬀective FY 1981-82, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computation shown below reﬂects a conversion of assessed valuation data for FY 2024-25 from the current full valuation perspective to the 25% level that was in eﬀect at the time that the legal debt margin was enacted by the State of California for local governments located within the State.

Description
Amount
Formula
Debt Limit:

Secured Property Assessed Value, Net of Exempt
Real Property (1)
$33,715,982,768
Adjusted Valuation - 25% of Assessed Valuation
(2)
$8,428,995,692
(1) x 25%
Debt Limit - 15% of Adjusted Valuation
$1,264,349,354
(2) x 15%
Amount of Debt Subject to Limit:

Total Bonded Debt (3)

14,030,000
Less: Certificates of Participation Not Subject to
Debt Limit (4)

(14,030,000)
Amount of Debt Subject to Limit
-
(3) - (4)
Legal Debt Margin
$1,264,349,354
FY 2025-26 Proposed Budget
General Fund Financial Schedules
114
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FY 2025-26 Proposed Budget
General Fund Financial Schedules
115
Council and Commissions
FY 2025-26 Proposed Budget
Council and Commissions
116
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FY 2025-26 Proposed Budget
Council and Commissions
117
Department Overview
Budget Units
Budget Unit
Program
2026 Proposed Budget
City Council
$ 720,339
100-10-100
City Council
$ 593,801
100-10-101
Community Funding
$ 33,086
100-10-104
Historical Society
$ 40,000
100-10-110
Sister Cities
$ 53,452
Commissions
$ 400,894
100-11-131
Technology, Information & Communications Commission
$ 22,260
100-11-140
Library Commission
$ 27,327
100-11-142
Arts and Culture Commission
$ 30,867
100-11-150
Public Safety Commission
$ 19,917
100-11-155
Bicycle and Pedestrian Commission
$ 16,815
100-11-160
Parks and Recreation Commission
$ 25,230
100-11-165
Teen Commission
$ 14,908
100-11-170
Planning Commission
$ 124,073
100-11-175
Housing Commission
$ 71,165
100-11-180
Sustainability Commission
$ 17,210
100-11-190
Audit Committee
$ 31,122
Total
$ 1,121,233
FY 2025-26 Proposed Budget
Council and Commissions
118
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 106,119
Total Expenditures
$ 1,121,233
Fund Balance
$
-
General Fund Costs
$ 1,015,114
% Funded by General Fund

90.5%
Total Staffing

7.1 FTE
Organization
Liang Chao
, Mayor
Kitty Moore,
Vice Mayor
J.R. Fruen
, Council Member
Sheila Mohan
, Council Member
Ray Wang
, Council Member
FY 2025-26 Proposed Budget
Council and Commissions
119
Proposed Budget
It is recommended that City Council approve a budget of $1,121,233 for the Council and Commissions department. This represents an increase of $7,315 (0.7%) from the FY 2024-25 Adopted Budget.

Overall, this budget is consistent with the prior year Adopted Budget. However, there are several shiVs in this budget that result in an overall decrease. Reductions in benefits are due to the one-time additional discretionary payment to the City's retirement system that has resulted in beneﬁt savings. Citywide memberships and dues that were previously in the City Council budget have been moved to Administration to beDer reﬂect the use of those dollars, and contract costs are increasing due to the transfer in of the internal audit contract from Administrative Services per City Council direction as part of the budget format review. Also, cost allocation charges are higher due to the updated Cost Allocation Plan (CAP) based on a CAP study performed in 2023.

In
addition, contingency dollars have been calculated oﬀ of department's FY 2025-26 base budget materials and contracts and have been consolidated into materials budgets.

FY 2025-26 Proposed Budget
Council and Commissions
120
This is oﬀset by budget requests that include increases in materials due to funds for and citywide training was signiﬁcantly reduced across all budget units as part of budget reductions in the last two ﬁscal years. Staﬀ is requesting the restoration of 50% of the previously reduced training funds. This amount was calculated by comparing the training budgets in materials and contracts from FY 2022–23 to those in FY 2024–25, determining the diﬀerence, and then adding back 50% of that diﬀerence. Also, in materials is a request for $3,000 for increased meal costs due to meeting frequencies, and in contracts a $30,000 increase in the internal audit contract to fund the FY26 Internal Audit Workplan. A City Work program item Financial, Investment and Cashﬂow Policy Review are included in this budget under the contract for internal audit for $25,000.

Per the City Council Special Project Policy, minor repairs and equipment purchases are no longer included in the special project category. Prior special projects have been moved to the contract or material expense categories.

FY 2025-26 Proposed Budget
Council and Commissions
121
Proposed Expenditures by Division
Department Expenditure History
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

64.2%

35.8%
City Council
Commissions
$1.10M
$954k
$1.11M
$1.12M
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
FY 2025-26 Proposed Budget
Council and Commissions
122
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 830,532
$ 827,983
$ 104,305
$ 106,119
Total Revenues
$ 830,532
$ 827,983
$ 104,305
$ 106,119
Expenditures
Employee Compensation
$ 326,585
$ 291,431
$ 339,760
$ 320,191
Employee Benefits
$ 195,869
$ 189,707
$ 257,659
$ 227,867
Materials
$ 142,479
$ 103,431
$ 135,408
$ 85,321
Contract Services
$ 164,201
$ 95,670
$ 129,826
$ 235,776
Cost Allocation
$ 271,261
$ 273,620
$ 248,971
$ 252,078
Contingencies
$
-
$
-
$ 2,294
$
-
Total Expenditures
$ 1,100,395
$ 953,859
$ 1,113,918
$ 1,121,233
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 269,864
$ 125,875
$ 1,009,613
$ 1,015,114
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Council and Commissions
123
Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.50 0.40

0.40 0.40

ASSISTANT DIRECTOR OF PARKS AND REC
0 0
0 0.05

ASSISTANT ENGINEER
0 0

0.10 0

ASSISTANT HOUSING COORDINATOR
0 0
0 0.15

ASSIST TO THE CITY MNGR
0 0

0.05 0

ASST DIR RECREATION COMM SVCS

0.15 0
0 0

CHIEF TECHNOLOGY OFFICER

0.02 0.02

COMMS AND MARKETING COORDINATOR
0 0

0.15 0.15

COMMUNITY OUTREACH SPECIALIST

0.10 0.10

COUNCIL MEMBER

5.00 5.00

DIRECTOR OF COMM DEVELOPMENT

0.06 0.06

DIRECTOR OF PARKS REC

0.05 0
0 0

EMERGENCY SERVICES COORDINATOR

0.05 0.05
0 0
ENV. PROGRAMS SPECIALIST
0 0

0.05 0.05

EXEC ASST TO THE CITY COUNCIL

0.50 0.50

FINANCE MANAGER

0.05 0.05

MANAGEMENT ANALYST

0.10 0.20

0.10 0.05

PLANNING MANAGER

0.10 0.10

0.00 0

PUBLIC INFORMATION OFFICER

0.15 0.15
0 0

RECREATION MANAGER

0.10 0.15

0.15 0.15

SENIOR HOUSING COORDINATOR
0 0

0.20 0.15

SENIOR MANAGEMENT ANALYST
0 0
0 0.05

SENIOR PLANNER
0 0.10

0.10 0.10

SR OFFICE ASSISTANT

0.20 0.20

0.20 0.10

SUSTAINABILITY MANAGER

0.05 0.05
0 0

TRANSPORTATION MANAGER

0.10 0.10
0 0
Total

7.28 7.23

7.23 7.13
FY 2025-26 Proposed Budget
Council and Commissions
124
City Council
Budget Unit 100-10-100
General Fund - City Council
- City Council
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 106,119
Total Expenditures
$ 593,801
Fund Balance
$
-
General Fund Costs
$ 487,682
% Funded by General Fund

82.1%
Total Staffing

5.8 FTE
Program Overview
The Mayor and Councilmembers, acting as the elected representatives of the residents of Cupertino, establish public policies to meet the community needs of the City. This budget includes funding of $10,000 for the Mayor's Fund and $2,500 for fee waivers for the City Council members. Lastly, this budget includes the Moss Adams Internal Audit contract per Council direction.

Although the dollars are budgeted in this program, the contract administration remains with the Administrative Services Department.

Service Objectives
The City Council objectives are carried out by City staff under the sole direction of the City Manager.

Proposed Budget
It is recommended that City Council approve a budget of $593,801 for the City Council program. This represents an increase of $47,001 (8.6%) from the FY 2024-25 Adopted Budget.

This increase is primarily due to the addition of the Moss Adams Internal Audit contract, which was moved from the Administrative Services department per Council direction. This contract was originally $75,000 but staﬀ is also requesting additional one-time funds of $20,000 to cover increased audit costs for FY26 as well as ongoing funds of $25,000. This budget unit is also requesting an additional $3,000 for meal costs for City Council meetings. For further detail on these requests, please reference the Summary of Proposed Budget Requests found at the beginning of the budget document under Budget Overview.

Special Projects
The following table shows the special projects for the fiscal year.

None
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Council and Commissions
125
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 830,532
$ 827,983
$ 104,305
$ 106,119
Total Revenues
$ 830,532
$ 827,983
$ 104,305
$ 106,119
Expenditures
Employee Compensation
$ 148,303
$ 133,482
$ 148,580
$ 135,616
Employee Benefits
$ 131,806
$ 116,879
$ 167,750
$ 147,777
Materials
$ 112,595
$ 85,289
$ 108,890
$ 62,055
Contract Services
$ 33,125
$ 13,848
$ 24,110
$ 140,640
Cost Allocation
$
-
$
-
$ 95,807
$ 107,713
Contingencies
$
-
$
-
$ 1,663
$
-
Total Expenditures
$ 425,829
$ 349,498
$ 546,800
$ 593,801
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ (404,703)
$ (478,485)
$ 442,495
$ 487,682
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

COMMS AND MARKETING COORDINATOR
0 0

0.10 0.10

COMMUNITY OUTREACH SPECIALIST

0.10 0.10

COUNCIL MEMBER

5.00 5.00

EXEC ASST TO THE CITY COUNCIL

0.50 0.50

PUBLIC INFORMATION OFFICER

0.10 0.10
0 0

SR OFFICE ASSISTANT

0.15 0.15

0.20 0.10
Total

5.85 5.85

5.90 5.80
Staff time is being reallocated to better reflect actual time spent in this program FY 2025-26 Proposed Budget
Council and Commissions
126
Community Funding
Budget Unit 100-10-101
General Fund - City Council
- Community Funding
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 33,086
Fund Balance
$
-
General Fund Costs
$ 33,086
% Funded by General Fund
100.0%
Total Staffing
FTE
Program Overview
The Community Funding program provides funding for various community activities and community-based organizations throughout the fiscal year.

Service Objectives
Provide funding to local non-proﬁt organizations in the areas of social services, ﬁne arts and other programs for the general public.

Grant funding requests in a fair and equitable manner.

Grant funding requests per the updated Community Funding Policy revised and adopted by City Council on November 15, 2022.

Proposed Budget
It is recommended that City Council approve a budget of $33,086 for the Community Funding program. This represents a decrease of $22 (-0.1%) from the FY 2024-25 Adopted Budget.

The City provides funding to local non-proﬁt organizations in the areas of social services, ﬁne arts and other programs for the general public. The Community Funding Grant application process opened on January 1, 2025, and closed on February 1, 2025.

FiVeen applications were received for the FY 2025-2026 Community Funding Grant Program cycle and were brought to the Parks and Recreation Commission for review on March 6, 2025. The Commission evaluated and scored the applications on April 3, 2025, and a recommendation was provided regarding funding to City Council for final approval.

FY 2025-26 Proposed Budget
Council and Commissions
127
Non-Profit Organization
FY 2024-25
Funding
FY 2024-25
Program/Project/Event
FY 2025-26
Funding
FY 2025-26
Program/Project/Event
Active Circle
N/A
N/A
2,000
All Inclusive Family Picnic
AINAK
2,750
AINAK Eyeglasses
4,000
Eyecare and Eyeglasses
Cupertino Little League
16,000
Scoreboard Replacement
N/A
N/A
Cupertino Symphonic Band
3,000
Band Equipment & Materials
3,000
Band Equipment
ElderAid
N/A
N/A
5,000
Background Verification
Integration and Support
Friends of Deer Hollow Farm
N/A
N/A
2,000
The Tule House Shelter
iTalented
N/A
N/A
900
iSpark
No Time to Waste
N/A
N/A
5,000
5/1000: Feed the Need
Remember the ToothFairy
N/A
N/A
1,000
Dental Treatment Program
Rotary Club of Cupertino
4,000
House Renovations
1,600
Thanksgiving Meal Sharing
Program
Special Olympics Northern
California
N/A
N/A
5,000
2025 Cupertino Bowling Team
Program
STEMBoost Corporation
3,000
Elementary Science Olympiad
Summer Workshops
N/A
N/A
Via Rehabilitation Services
N/A
N/A
1,000
STEAM & Outdoor Education
West Valley Community Services
3,750
Gift of Hope 2024
2,000
Gift of Hope 2025
Total
$ 32,500
$ 32,500
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Council and Commissions
128
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Contract Services
$ 109,460
$ 28,927
$ 32,500
$ 32,500
Cost Allocation
$ 2,270
$ 2,267
$ 608
$ 586
Total Expenditures
$ 111,730
$ 31,194
$ 33,108
$ 33,086
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 111,730
$ 31,194
$ 33,108
$ 33,086
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Council and Commissions
129
Historical Society
Budget Unit 100-10-104
General Fund - City Council
- Historical Society
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 40,000
Fund Balance
$
-
General Fund Costs
$ 40,000
% Funded by General Fund
100.0%
Total Staffing
FTE
Program Overview
The City has executed a Grant Funding and License Agreement with the Cupertino Historical Society, approved by City Council on October 4, 2022. The Agreement is set for three years, with an option to extend for another two. During this term the City is providing an annual grant amount of $40,000 and a license to utilize space at the Quinlan Community Center to the Cupertino Historical Society. In return, the Cupertino Historical Society will continue to manage and operate the Historical Museum, commit to the Service Objectives highlighted below, and other terms and conditions highlighted in the Agreement. The grant amount has been separated into this program for increased transparency.

Service Objectives
Collections Management - Professionally manage archive of over 5,000 objects. Sample activities include cataloging, rehousing objects, collections research, object paperwork and assessment, collections inventory, collections digitizing, condition reports, pest remediation, etc.

Curatorial/Exhibitions - Provide 3-5 professionally curated exhibits/pop-up exhibits annually that relate to the mission of the museum and interests of the community.

Community Outreach - Museum open houses during City festivals and fairs; QCC Preschool Events with CraVs; Special Exhibits at various locations around Cupertino (Cupertino Library, Baer Blacksmith Shop, Other Local Organizations); Traveling Trunk; Quarterly Speaker Series; Community Action CommiDee; Oral History Events; History Happy Hours; Volunteer and Internship opportunities for anyone ages 16+; Reading Groups Proposed Budget
It is recommended that City Council approve a budget of $40,000 for the Historical Society program. This budget is unchanged from the prior year.

Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Council and Commissions
130
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Contract Services
$
-
$ 40,000
$ 40,000
$ 40,000
Total Expenditures
$
-
$ 40,000
$ 40,000
$ 40,000
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$
-
$ 40,000
$ 40,000
$ 40,000
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Council and Commissions
131
Sister Cities
Budget Unit 100-10-110
General Fund - City Council
- Sister Cities
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 53,452
Fund Balance
$
-
General Fund Costs
$ 53,452
% Funded by General Fund
100.0%
Total Staffing

0.1 FTE
Program Overview
Cupertino has four active Sister Cities registered with Sister Cities International: Toyokawa, Japan; Hsinchu, Taiwan; Copertino, Italy; and Bhubaneswar, India. The City of Cupertino also has four Friendship Cities: New Taipei City, Taiwan; Taichung, Taiwan; Tongxiang, People's Republic of China, and Xianning, People's Republic of China.

Service Objectives
To further international communication and understanding through the Sister City Program To foster educational, technical, economic and cultural exchanges To encourage student exchange programs to promote communication and understanding among people of diﬀerent cultures
Proposed Budget
It is recommended that City Council approve a budget of $53,452 for the Sister Cities program. This represents a decrease of $5,559 (-9.4%) from the FY 2024-25 Adopted Budget.

The decrease is due to reductions in Cost Allocation expenses. This budget is aligned with the Sister City Policy.

FY 2025-26 Proposed Budget
Council and Commissions
132
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 8,883
$ 7,086
$ 6,550
$ 6,551
Employee Benefits
$ 3,003
$ 4,302
$ 3,967
$ 3,697
Materials
$ 810
$ 8,180
$ 8,887
$ 9,507
Contract Services
$ 11,347
$ 12,895
$ 20,000
$ 20,000
Cost Allocation
$ 19,459
$ 18,520
$ 19,246
$ 13,697
Contingencies
$
-
$
-
$ 361
$
-
Total Expenditures
$ 43,502
$ 50,983
$ 59,011
$ 53,452
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 43,502
$ 50,983
$ 59,011
$ 53,452
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

COMMS AND MARKETING COORDINATOR
0 0

0.05 0.05

PUBLIC INFORMATION OFFICER

0.05 0.05
0 0

SR OFFICE ASSISTANT

0.05 0.05
0 0
Total

0.10 0.10

0.05 0.05
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Council and Commissions
133
Technology, Information & Communications Commission
Budget Unit 100-11-131
General Fund - Commissions - Technology, Information & Communications Commission Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 22,260
Fund Balance
$
-
General Fund Costs
$ 22,260
% Funded by General Fund
100.0%
Total Staffing

0.1 FTE
Program Overview
The Technology, Information, and Communications Commission advises the City Council and City Manager on all maDers related to technology, information, and communications within Cupertino. It serves as a liaison between the City, the public, and service providers to enhance education and engagement, including gathering resident input and sharing noncommercial educational materials. Additionally, the commiDee supports community access television, particularly public and educational access, and provides guidance on the development and implementation of access channels and programming. It also recommends strategies to optimize the City’s technology and communications infrastructure for the beneﬁt of the community. Furthermore, the commiDee plays a key role in educating residents on the responsible and safe use of technology, including cybersecurity best practices (also see Municipal Code

2.74.060
Duties, Powers and Responsibilities).

Proposed Budget
It is recommended that City Council approve a budget of $22,260 for the Technology, Information & Communications Commission program. This represents a decrease of $1,091 (-4.7%) from the FY 2024-25 Adopted Budget.

This budget is consistent with the prior year Adopted Budget. There is a slight decrease due to staﬃng costs associated with the retirement of the previous Chief Technology Officer.

FY 2025-26 Proposed Budget
Council and Commissions
134
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 11,291
$ 12,411
$ 11,757
$ 11,586
Employee Benefits
$ 3,348
$ 4,564
$ 5,226
$ 4,717
Materials
$ 187
$ 179
$ 400
$ 400
Cost Allocation
$ 18,183
$ 18,487
$ 5,963
$ 5,557
Contingencies
$
-
$
-
$ 5
$
-
Total Expenditures
$ 33,009
$ 35,641
$ 23,351
$ 22,260
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 33,010
$ 35,641
$ 23,351
$ 22,260
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.05 0
0 0

CHIEF TECHNOLOGY OFFICER

0.02 0.02

MANAGEMENT ANALYST
0 0.05

0.05 0.05
Total

0.07 0.07

0.07 0.07
There are no changes to current levels of staffing.

FY 2025-26 Proposed Budget
Council and Commissions
135
Library Commission
Budget Unit 100-11-140
General Fund - Commissions - Library Commission
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 27,327
Fund Balance
$
-
General Fund Costs
$ 27,327
% Funded by General Fund
100.0%
Total Staffing

0.1 FTE
Program Overview
The Library Commission is a five-member commission appointed by City Council and holds the following powers and functions:

Consult with the City Council, the City staﬀ and the Santa Clara County Library Joint Powers Authority and staﬀ regarding the functioning of the physical facilities of the Cupertino Library and shall make recommendations from time to time for improvement or modification thereof.

Consult with the City Council, the City staﬀ and the Santa Clara County Library Joint Powers Authority and staﬀ regarding the Cupertino Library programs and services to the community and shall make recommendations from time to time for improvements or modifications thereof.

Consult with and act as liaison with private community groups supportive of the library program.

Consult with the architect and the City Council in the planning of any main or branch library building facilities, including locations, building layout, architecture, landscaping and furnishings.

Hold hearings, formulate policies and make rules and procedures with respect to the foregoing for approval by the City Council.

Perform such other tasks as may be expressly requested of it by the City Council.

The Library Commission meets every other month. A Parks and Recreation Department Recreation Manager serves as staff liaison.

Proposed Budget
It is recommended that City Council approve a budget of $27,327 for the Library Commission program. This represents a decrease of $521 (-1.9%) from the FY 2024-25 Adopted Budget.

This budget is consistent with the prior year Adopted Budget.

FY 2025-26 Proposed Budget
Council and Commissions
136
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 19,956
$ 11,624
$ 12,402
$ 12,596
Employee Benefits
$ 8,268
$ 5,675
$ 6,690
$ 6,176
Materials
$ 53
$
-
$ 11
$ 150
Contract Services
$ 269
$
-
$ 2,000
$ 2,000
Cost Allocation
$ 32,894
$ 22,279
$ 6,720
$ 6,405
Contingencies
$
-
$
-
$ 25
$
-
Total Expenditures
$ 61,440
$ 39,578
$ 27,848
$ 27,327
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 61,440
$ 39,578
$ 27,848
$ 27,327
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.05 0.05

RECREATION MANAGER

0.05 0.05

0.05 0.05
Total

0.10 0.10

0.10 0.10
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Council and Commissions
137
Arts and Culture Commission
Budget Unit 100-11-142
General Fund - Commissions - Arts and Culture Commission Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 30,867
Fund Balance
$
-
General Fund Costs
$ 30,867
% Funded by General Fund
100.0%
Total Staffing

0.1 FTE
Program Overview
The Arts and Culture Commission, consisting of five members and a minimum of three City of Cupertino residents, holds the following powers and functions:

Foster, encourage and assist the realization, preservation and advancement of arts and culture for the beneﬁt of the citizens of Cupertino.

Act as a catalyst for the promotion of art and cultural activities.

Keep current on potential arts and culture activities which would be available to the community.

Provide liaison between various arts and culture activities.

Provide a means for coordination for arts and culture groups or facilities which may exist within the community.

Maintain an inventory of facilities available for related arts and culture activities within the community.

Provide screening and/or review for arts and culture activities wishing to obtain city funds or utilize public facilities.

Provide information to the community relating to the arts.

Foster the development of public art within the community.

Be vigilant in exploring and advancing the range of arts and culture activities available to the community.

Enhance the interaction between arts and business.

Any other activity which may be deemed appropriate and necessary.

The Arts and Culture Commission meets every other month. The Senior Planner of Community Development serves as staﬀ liaison.

Proposed Budget
It is recommended that City Council approve a budget of $30,867 for the Arts and Culture Commission program. This represents a decrease of $1,169 (-3.6%) from the FY 2024-25 Adopted Budget.

This budget is consistent with the prior year Adopted Budget.

FY 2025-26 Proposed Budget
Council and Commissions
138
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$
-
$ 15,626
$ 15,382
$ 15,382
Employee Benefits
$ (845)
$ 5,212
$ 5,924
$ 5,049
Materials
$ 3,453
$ 3,575
$ 4,089
$ 4,220
Cost Allocation
$ 16,128
$ 15,845
$ 6,641
$ 6,216
Total Expenditures
$ 18,736
$ 40,258
$ 32,036
$ 30,867
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 18,736
$ 40,257
$ 32,036
$ 30,867
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ASST DIR RECREATION COMM SVCS

0.15 0
0 0

SENIOR PLANNER
0 0.10

0.10 0.10
Total

0.15 0.10

0.10 0.10
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Council and Commissions
139
Public Safety Commission
Budget Unit 100-11-150
General Fund - Commissions - Public Safety Commission
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 19,917
Fund Balance
$
-
General Fund Costs
$ 19,917
% Funded by General Fund
100.0%
Total Staffing

0.1 FTE
Program Overview
The Public Safety Commission is a ﬁve-member commission appointed by City Council and holds the following powers and functions:

Act in an advisory capacity to the City Council in all maDers pertaining to safety, traﬃc, police, ﬁre and other areas wherein the matter of public safety may be of concern.

Hold hearings and formulate policies and procedures with respect to the foregoing for approval by the City Council.

Perform such other tasks as may be expressly requested of it by the City Council.

The Public Safety Commission meets every other month. The Assistant Director of the Parks and Recreation Department serves as staff liaison.

Proposed Budget
It is recommended that City Council approve a budget of $19,917 for the Public Safety Commission program. This represents a decrease of $16,652 (-45.5%) from the FY 2024-25 Adopted Budget.

This decrease is due to the reallocation of funds for the Public Safety Forum to the Oﬃce of Emergency Management budget and the SC County Sheriﬀ's Community Academy to the Law Enforcement budget. These changes align the Public Safety Commission budget with the budgets of other City Commissions.

FY 2025-26 Proposed Budget
Council and Commissions
140
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 8,136
$ 9,391
$ 9,440
$ 10,412
Employee Benefits
$ 3,520
$ 4,309
$ 4,885
$ 4,303
Materials
$ 4,846
$
-
$ 6,143
$ 354
Contract Services
$ 10,000
$
-
$ 10,600
$
-
Cost Allocation
$ 12,496
$ 16,299
$ 5,292
$ 4,848
Contingencies
$
-
$
-
$ 209
$
-
Total Expenditures
$ 38,998
$ 29,999
$ 36,569
$ 19,917
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 38,998
$ 29,999
$ 36,569
$ 19,917
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ASSISTANT DIRECTOR OF PARKS AND REC
0 0
0 0.05

ASSIST TO THE CITY MNGR
0 0

0.05 0

EMERGENCY SERVICES COORDINATOR

0.05 0.05
0 0
Total

0.05 0.05

0.05 0.05
Due to the reorganization of duties and assignments within the City, staﬃng within this program was updated from the Assistant to the City Manager to the Assistant Director of the Parks and Recreation Department.

FY 2025-26 Proposed Budget
Council and Commissions
141
Bicycle and Pedestrian Commission
Budget Unit 100-11-155
General Fund - Commissions - Bicycle and Pedestrian Commission Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 16,815
Fund Balance
$
-
General Fund Costs
$ 16,815
% Funded by General Fund
100.0%
Total Staffing

0.1 FTE
Program Overview
The powers and functions of the Bicycle Pedestrian Commission shall be to review, monitor and suggest recommendations for City transportation maDers including, but not limited to, bicycle and pedestrian traﬃc, parking, education and recreation within Cupertino.

To fulfill their mission, the Commission may involve itself in the following activities:
1 .

To monitor and update the bicycle transportation plan and pedestrian transportation guidelines; 2 .

To suggest recommendations, review and monitor the City’s general plan transportation element; 3 .

To receive public input pertaining to bicycle and pedestrian transportation and infrastructure issues; 4 .

To make recommendations regarding the implementation of roadway and transportation improvements as it pertains to bicycle and pedestrian needs;
5 .

To make recommendations regarding the allocation of funds for capital expenditures relating to bicycle and pedestrian transportation;
6 .

Any other activity that may be deemed appropriate and necessary.

Proposed Budget
It is recommended that City Council approve a budget of $16,815 for the Bicycle and Pedestrian Commission program. This represents a decrease of $23,606 (-58.4%) from the FY 2024-25 Adopted Budget.

The decrease is due to reductions in staff allocated to this program.

FY 2025-26 Proposed Budget
Council and Commissions
142
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 27,443
$ 26,893
$ 19,919
$ 5,139
Employee Benefits
$ 9,640
$ 10,425
$ 9,654
$ 2,937
Materials
$
-
$
-
$ 223
$ 230
Contract Services
$
-
$
-
$ 616
$ 636
Cost Allocation
$ 24,809
$ 23,773
$ 9,999
$ 7,873
Contingencies
$
-
$
-
$ 10
$
-
Total Expenditures
$ 61,892
$ 61,091
$ 40,421
$ 16,815
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 61,892
$ 61,092
$ 40,421
$ 16,815
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.05 0.05

ASSISTANT ENGINEER
0 0

0.10 0

TRANSPORTATION MANAGER

0.10 0.10
0 0
Total

0.15 0.15

0.15 0.05
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Council and Commissions
143
Parks and Recreation Commission
Budget Unit 100-11-160
General Fund - Commissions - Parks and Recreation Commission Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 25,230
Fund Balance
$
-
General Fund Costs
$ 25,230
% Funded by General Fund
100.0%
Total Staffing

0.1 FTE
Program Overview
The Parks and Recreation Commission is a ﬁve-member commission appointed by City Council and holds the following powers and functions:

To hold hearings on maDers pertaining to planning and development of parks, cultural activities, historical resources, recreation, community services (including, but not limited to schools and senior services), and capital expenditures related to community activities and facilities.

To conduct such other hearings as are necessary and in accordance with its own rules and regulations.

To report its decisions and recommendations in writing to the City Council.

To consider, formulate and propose programs, activities, resources, plans and development designed to provide for, regulate and direct the future growth and development of community activities, parks and a recreation system in order to secure to the City and its inhabitants better service.

To make investigations and reports for future acquisition of park sites.

To make, in its advisory capacity, any and all recommendations to the City Council relating to the above maDers, including the extension of the parks, recreation system and community activities to outlying areas of the City.

In cooperation with the Director of Recreation and Community Services, the Commission will consider, review, and evaluate parks, recreation programs, and community activities.

To consider, formulate, and propose cultural activities and historical preservation for the City and its residents.

The Parks and Recreation Commission meets every month. A Parks and Recreation Department Recreation Manager serves as staﬀ liaison.

Proposed Budget
It is recommended that City Council approve a budget of $25,230 for the Parks and Recreation Commission program. This represents a decrease of $1,251 (-4.7%) from the FY 2024-25 Adopted Budget.

This budget is consistent with the prior year Adopted Budget.

FY 2025-26 Proposed Budget
Council and Commissions
144
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 14,225
$ 12,172
$ 13,129
$ 12,815
Employee Benefits
$ 5,457
$ 5,440
$ 6,840
$ 6,198
Materials
$
-
$
-
$ 11
$ 40
Cost Allocation
$ 20,182
$ 21,167
$ 6,501
$ 6,177
Total Expenditures
$ 39,864
$ 38,779
$ 26,481
$ 25,230
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 39,864
$ 38,779
$ 26,481
$ 25,230
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.05 0.05

DIRECTOR OF PARKS REC

0.05 0
0 0

RECREATION MANAGER
0 0.05

0.05 0.05
Total

0.10 0.10

0.10 0.10
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Council and Commissions
145
Teen Commission
Budget Unit 100-11-165
General Fund - Commissions - Teen Commission
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 14,908
Fund Balance
$
-
General Fund Costs
$ 14,908
% Funded by General Fund
100.0%
Total Staffing

0.1 FTE
Program Overview
The Teen Commission is a nine-member commission appointed by City Council and holds the following powers and functions:

Advise the City Council and staff on issues and projects important to youth.

Perform such other tasks as may be expressly requested of it by the City Council.

The Teen Commission meets every month. A Parks and Recreation Department Recreation Manager serves as staff liaison.

Proposed Budget
It is recommended that City Council approve a budget of $14,908 for the Teen Commission program. This represents a decrease of $663 (-4.3%) from the FY 2024-25 Adopted Budget.

This budget is consistent with the prior year Adopted Budget.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 6,882
$ 7,333
$ 7,590
$ 7,733
Employee Benefits
$ 2,600
$ 2,441
$ 2,891
$ 2,499
Materials
$ 828
$ 947
$ 285
$ 294
Cost Allocation
$ 29,226
$ 30,189
$ 4,801
$ 4,382
Contingencies
$
-
$
-
$ 4
$
-
Total Expenditures
$ 39,536
$ 40,910
$ 15,571
$ 14,908
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 39,536
$ 40,910
$ 15,571
$ 14,908
Staffing
FY 2025-26 Proposed Budget
Council and Commissions
146
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

RECREATION MANAGER

0.05 0.05

0.05 0.05
Total

0.05 0.05

0.05 0.05
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Council and Commissions
147
Planning Commission
Budget Unit 100-11-170
General Fund - Commissions - Planning Commission
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 124,073
Fund Balance
$
-
General Fund Costs
$ 124,073
% Funded by General Fund
100.0%
Total Staffing

0.3 FTE
Program Overview
The Planning Commission, a five-member citizen board appointed by the City Council, holds the following powers and functions:

Prepare, periodically review, and revise as necessary, the General Plan.

Implement the General Plan through actions including, but not limited to, the administration of speciﬁc plans and zoning, subdivisions, and sign ordinances.

Annually review the capital improvement program of the City and the local public works projects of other local agencies for their consistency with the General Plan (pursuant to Sections 65400 et seq. of the California Government Code).

Endeavor to promote public interest in, comment upon, and understanding of the General Plan, and regulation relating to it.

Consult and advise with public oﬃcials and agencies, public utility companies, civic, educational, professional, and other organizations and citizens generally concerning implementation of the General Plan.

Promote the coordination of local plans and programs with the plans and programs of other agencies.

Perform other functions as the City Council provides including conducting studies and preparing plans other than those required or authorized by state law.

Advise the City Council on land use and development policy related to the General Plan.

Implement the General Plan through review and administration of specific plans and related ordinances.

Review land use applications for conformance with the General Plan and ordinances; and Promote the coordination of local plans and programs with regional and other agencies.

The Planning Commission meets on the second and fourth Tuesdays of each month.

Proposed Budget
It is recommended that City Council approve a budget of $124,073 for the Planning Commission program. This represents an increase of $1,663 (1.4%) from the FY 2024-25 Adopted Budget.

This budget is consistent with the prior year Adopted Budget.

FY 2025-26 Proposed Budget
Council and Commissions
148
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 33,992
$ 36,334
$ 36,723
$ 36,551
Employee Benefits
$ 11,429
$ 14,893
$ 17,459
$ 15,607
Materials
$ 17,600
$ 5,261
$ 4,900
$ 6,460
Cost Allocation
$ 35,427
$ 40,713
$ 63,328
$ 65,455
Total Expenditures
$ 98,448
$ 97,201
$ 122,410
$ 124,073
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 98,448
$ 97,201
$ 122,410
$ 124,073
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.20 0.20

DIRECTOR OF COMM DEVELOPMENT

0.06 0.06

0.06 0.06
Total

0.26 0.26

0.26 0.26
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Council and Commissions
149
Housing Commission
Budget Unit 100-11-175
General Fund - Commissions - Housing Commission
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 71,165
Fund Balance
$
-
General Fund Costs
$ 71,165
% Funded by General Fund
100.0%
Total Staffing

0.4 FTE
Program Overview
The Housing Commission, consisting of a representative from a Cupertino business and four community members, holds the following powers and functions:

Assist the Planning Commission and the City Council in developing housing policies and strategies for implementation of general plan housing element goals.

Recommend policies for implementation and monitoring of affordable housing projects.

Facilitate innovative approaches to aﬀordable housing development and to generate ideas and interest in pursuing a variety of housing options.

When requested by the Director of Community Development or the City Council, to make recommendations to the Planning Commission and the City Council regarding aﬀordable housing proposals in connection with applications for development.

Make recommendations regarding requests for money from the CDBG and Affordable Housing Funds.

Provide information about affordable housing.

Meet with neighborhood, community, regional and business groups as necessary to receive input and assist in generating affordable housing.

Help identify sources of funds to develop and build affordable housing; and Perform any other advisory functions authorized by the City Council.

The Housing Commission meets quarterly. The Senior Housing Coordinator serves as staff liaison.

Proposed Budget
It is recommended that City Council approve a budget of $71,165 for the Housing Commission program. This represents an increase of $10,168 (16.7%) from the FY 2024-25 Adopted Budget.

The increase is due to a reallocation of staff to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Council and Commissions
150
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 21,822
$ 4,314
$ 34,855
$ 41,556
Employee Benefits
$ 8,037
$ 5,292
$ 15,597
$ 19,134
Materials
$
-
$
-
$ 229
$ 229
Cost Allocation
$ 23,497
$ 25,112
$ 10,316
$ 10,246
Total Expenditures
$ 53,356
$ 34,718
$ 60,997
$ 71,165
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 53,356
$ 34,718
$ 60,997
$ 71,165
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.05 0.05

ASSISTANT HOUSING COORDINATOR
0 0
0 0.15

PLANNING MANAGER

0.10 0.10

0.00 0

SENIOR HOUSING COORDINATOR
0 0

0.20 0.15
Total

0.15 0.15

0.25 0.35
Staff time is being reallocated to better reflect the actual time spent in this program.

FY 2025-26 Proposed Budget
Council and Commissions
151
Sustainability Commission
Budget Unit 100-11-180
General Fund - Commissions - Sustainability Commission
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 17,210
Fund Balance
$
-
General Fund Costs
$ 17,210
% Funded by General Fund
100.0%
Total Staffing

0.1 FTE
Program Overview
The powers and functions of the Commission shall be to serve in an advisory capacity to the City Council to provide expertise and guidance on major policy and programmatic areas related to the environmental, economic and societal goals noted within Cupertino's CAP and General Plan Environmental Resources/Sustainability Element.

To fulfill their mission, the Commission may involve itself in the following activities:
1 .

Monitor and update the CAP based upon quantiﬁed metrics to measure and evaluate mitigated impacts and community benefits.
2 .

Suggest recommendations, review, and monitor the City's General Plan Environmental Resources/Sustainability Element and its intersections with the CAP.
3 .

Advise the City Council how to strategically accelerate Cupertino's progress towards sustainability and recommend priorities to promote continued regional leadership in sustainability. 4 .

Periodically review policies governing speciﬁc practices and programs, such as greenhouse gas emissions reduction, water conservation, renewable energy, energy eﬃciency, materials management, and urban forestry. Illustrative examples include creation of infrastructure for low emissions vehicles, installation of renewable energy or energy eﬃciency technologies, draVing of water conservation or waste reduction policies, delivery of habitat restoration and conservation programs, design and roll-out of pollution prevention campaigns, etc. 5 .

Make recommendations regarding the allocation of funds for infrastructure and technology improvements to elevate operational performance of City facilities, businesses, educational institutions and homes by reducing costs, improving public health, and serving community needs.
6 .

Accept public input on the subject areas noted above and advise the City Council on ways to drive community awareness, behavior change, education and participation in City programs modeled upon the field's best practices. 7 .

Review and make recommendations to the City Council on Federal, State and regional policies related to sustainability that have the potential to impact City Council's goals and policies. 8 .

Pursue any other activity or scope that may be deemed appropriate and necessary by the City Council.

Proposed Budget
It is recommended that City Council approve a budget of $17,210 for the Sustainability Commission program. This represents a decrease of $534 (-3.0%) from the FY 2024-25 Adopted Budget.

This budget is consistent with the prior year Adopted Budget.

Revenues and Expenditures
FY 2025-26 Proposed Budget
Council and Commissions
152
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 18,882
$ (605)
$ 6,588
$ 6,748
Employee Benefits
$ 7,625
$ 3,872
$ 2,999
$ 2,708
Materials
$ 2,107
$
-
$ 1,340
$ 1,382
Cost Allocation
$ 21,216
$ 21,687
$ 6,800
$ 6,372
Contingencies
$
-
$
-
$ 17
$
-
Total Expenditures
$ 49,830
$ 24,954
$ 17,744
$ 17,210
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 49,830
$ 24,954
$ 17,744
$ 17,210
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
ENV. PROGRAMS SPECIALIST
0 0

0.05 0.05

MANAGEMENT ANALYST

0.10 0.10
0 0

SUSTAINABILITY MANAGER

0.05 0.05
0 0
Total

0.15 0.15

0.05 0.05
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Council and Commissions
153
Audit Committee
Budget Unit 100-11-190
General Fund - Commissions - Audit Committee
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 31,122
Fund Balance
$
-
General Fund Costs
$ 31,122
% Funded by General Fund
100.0%
Total Staffing

0.1 FTE
Program Overview
The Audit CommiDee, consisting of two City Council members and a minimum of two and a maximum of three at large members, holds the following powers and functions:

To review the annual audit report and management letter.

To recommend appointment of internal/external auditors.

To review the quarterly Treasurer's Investment report.

To recommend a budget format.

To review City investment policies and internal controls of such policies.

To review internal audit reports.

To review quarterly Fraud, Waste, and Abuse Program reports.

The Audit Committee meets quarterly. The Finance Manager serves as staff liaison.

Proposed Budget
It is recommended that City Council approve a budget of $31,122 for the Audit CommiDee program. This represents a decrease of $449 (-1.4%) from the FY 2024-25 Adopted Budget.

This budget is consistent with the prior year Adopted Budget.

FY 2025-26 Proposed Budget
Council and Commissions
154
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 6,770
$ 15,370
$ 16,845
$ 17,506
Employee Benefits
$ 1,981
$ 6,403
$ 7,777
$ 7,065
Cost Allocation
$ 15,474
$ 17,282
$ 6,949
$ 6,551
Total Expenditures
$ 24,225
$ 39,055
$ 31,571
$ 31,122
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 24,225
$ 39,054
$ 31,571
$ 31,122
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.05 0
0 0

FINANCE MANAGER

0.05 0.05

MANAGEMENT ANALYST
0 0.05

0.05 0

SENIOR MANAGEMENT ANALYST
0 0
0 0.05
Total

0.10 0.10

0.10 0.10
FY 2025-26 Proposed Budget
Council and Commissions
155
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FY 2025-26 Proposed Budget
Council and Commissions
156
Administration
FY 2025-26 Proposed Budget
Administration
157
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FY 2025-26 Proposed Budget
Administration
158
Department Overview
Budget Units
Budget Unit
Program
2026 Proposed Budget
City Manager
$ 2,614,772
100-12-120
City Manager
$ 2,133,359
100-12-122
Sustainability
$
-
100-12-126
Office of Communications
$ 481,413
100-12-305
Multimedia
$
-
100-12-307
Public Access Support
$
-
100-12-632
Community Outreach and Neighborhood Watch
$
-
100-12-633
Office of Emergency Management
$
-
100-12-705
Economic Development
$
-
City Clerk
$ 952,277
100-13-130
City Clerk
$ 910,716
100-13-132
Duplicating and Mail Services
$ 41,561
100-13-133
Elections
$
-
City Manager Discretionary
$ 50,000
100-14-123
City Manager Contingency
$ 50,000
City Attorney
$ 1,524,970
100-15-141
City Attorney
$ 1,524,970
Total
$ 5,142,019
FY 2025-26 Proposed Budget
Administration
159
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 2,432,652
Total Expenditures
$ 5,142,019
Fund Balance
$
-
General Fund Costs
$ 2,709,367
% Funded by General Fund

52.7%
Total Staffing

16.2 FTE
Organization
Pamela Wu
, City Manager
Floy Andrews
, Contract City Attorney
FY 2025-26 Proposed Budget
Administration
160
City Manager's Office
City Attorney's Office
Staffing levels in Administration are changing due to the transfer of an Economic Development Manager to the Community Development department and an Emergency Manager, Emergency Management Analyst, Community Relations Coordinator, and Citizen Corps Coordinator to the Parks & Recreation department. In addition, the City has currently contracted out the role of City Attorney. The City Attorney position listed in this organizational chart is the full-time benefitted position. This position is still funded as reflected in the City Attorney budget.

Notable Accomplishments
City Strategic Vision
- In March 2025, the City Manager's Oﬃce facilitated a Priority SeDing Workshop, with Council to adopt a Strategic Vision for the City and to select top priorities for the upcoming two ﬁscal years. Council adopted staﬀ's recommendation to establish new focus areas and modify the Council goals as part of the new Strategic Visions Framework.

This Framework will serve as a guide for all future City initiatives and resources allocations to better serve the community.

FY 25-27 City Work Program
- In November 2024, staﬀ conceptualized and presented an approach for Council to prioritize the City Work Program projects for the next two ﬁscal years. In March 2025, aVer several Council meetings, study sessions, and a Council workshop to evaluate potential projects, Council ﬁnalized 22 projects for the FY 2025-2027 City Work FY 2025-26 Proposed Budget
Administration
161
Program.

ALPR
- In partnership with SC County, the City adopted a policy and authorized an MOU to purchase and install ALPR cameras throughout the City.

Block Leaders
- With grant support from CA Volunteers, staﬀ expanded the Block Leader program to encourage recruitment and engage community members with ongoing preparedness classes, bi-monthly focus groups, and Block Party grants.

Commission Governance
- As part of the City Work Program, and based on Council direction, staﬀ streamlined the online Commission application to include questions and criteria that beDer identify applicants with Commission-speciﬁc subject maDer expertise. Application revisions were based on the research of advisory bodies in neighboring cities and towns within San Mateo and Santa Clara counties.

The Rise
- The Silicon Valley Business Journal recognized The Rise project during the September 2024 Structures Awards. In October 2024, the City issued grading permits to the developer to prepare the <former Vallco> site for future work. The City is continuing to foster engagement with stakeholders and supporting this project on an ongoing basis.

Community Service Awards
- The City Manager’s Oﬃce organized the ﬁrst Cupertino Community Service Awards to recognize outstanding volunteer achievement in the Cupertino Community. The Community Service Awards functioned as a combination of prior years’ CREST and Commissioners’ Awards banquets. The new event format was well-received by the community and provided an opportunity to recognize outstanding community members, volunteers, and commissioners.

Streamlined Citywide Communications
- City Manager’s Oﬃce oﬀers comprehensive communications support and expertise to all departments within the City. In addition to continuing the citywide communication coordination groups, namely The Storytellers, In the spring of 2024, the team introduced the Communications Request Form on The Hub to streamline the process of submiDing requests and organize them eﬃciently and gather essential data, images, and other relevant information needed to fulﬁll them. The group meets monthly to discuss upcoming events, projects, and major initiatives.

This ensures uniformity in citywide communications. The communications team gathers information from all department representatives and offers feedback on outreach messaging and strategies.

Publications
- Published three editions of The Scene and 17 editions of the Cupertino Connect newsletter.

Cupertino Business Outreach Program
- Continued to engage with local businesses to facilitate dialogue between the private and public sectors, staﬀ has gained a deeper understanding of Cupertino businesses' unique needs and connected them with relevant resources.

Project Coordination
- City Manager’s Oﬃce formed this group to facilitate an inter-departmental dialogue to reduce red tape and coordinate on major policies, strategic initiatives, and signiﬁcant projects in development, redevelopment, and business aDraction/retention/expansion that enhance the City’s revenue. This initiative has been an excellent method to promote collaboration and permit facilitation for projects such as Apple CC05, Jade Tea Garden, 76 Gas Station, and vacant oﬃce space at 10275 N. De Anza Blvd.

Retail The5 Prevention Outreach & Engagement
- City Manager’s Oﬃce hosted a webinar in collaboration with the Santa Clara County Sheriﬀ’s Oﬃce and Cupertino Chamber of Commerce to address retail theV, providing businesses with invaluable insights, actionable strategies, and best practices to strengthen store security.

Sale of City-owned property at 10301 Byrne Avenue
- City Manager’s Oﬃce presented to Council and helped executed a sales agreement for the property at 10301 Byrne Avenue for $3,110,000.

Stevens Creek Trail Joint Use Agreement
- Executed a new 25-year Joint Use Agreement with Santa Clara Valley Water District for ongoing access.

Women in Business Luncheon
- In partnership with the Cupertino Chamber of Commerce, restarted and grew this quarterly luncheon to bolster retention, expansion, and attraction of businesses to Cupertino.

Business Resource Hub
- Beta launched the Cupertino Business Resource Hub, a free, innovative platform designed to support local businesses by oﬀering access to resources, technical training, expert guidance, and networking opportunities to help them thrive in a competitive market.

Small Business Workshop Series
- Hosted in-person business workshops in collaboration with the Cupertino Chamber of Commerce and Access Small Business Development Center (SBDC). Training topics included business compliance, access to capital, strategies for attracting new customers, and artificial intelligence.

Green Business Workshop
- Hosted an in-person workshop on green business rebates and incentives for local businesses and commercial property owners, in partnership with Silicon Valley Clean Energy, the County of Santa Clara, the Green Business Network Program, the Bay Area Regional Energy Network, and the Cupertino Chamber of Commerce.

Small Business Saturday
-
In 2024.
developed a promotional video for Small Business Saturday (hDps://youtu.be/daAHISqWdPY?si=SR3p7BhND87JzlBB), highlighting local businesses in Cupertino to encourage community support and boost holiday shopping.

New Initiatives
th
FY 2025-26 Proposed Budget
Administration
162
70 Anniversary
- The Communications Division is the lead for the City’s upcoming Cupertino Community Service Awards which will combine the CREST Awards and Commissioner’s Dinner with a nod to the City’s 70 anniversary. In 2024, the
Communications Division served as the lead for the inaugural Cupertino Community Service Awards.

Legislative Affair
s - In 2025, Council has reestablished a legislative subcommiDee to further discuss state legislation. Staﬀ will continue to work on monitoring and tracking state legislation in partnership with Council and the City Lobbyist.

Major Sports 2026 Regional Coordination
- The City Manager’s Oﬃce will participate in a regional group to track updates, messaging efforts, and other relevant information related to the Superbowl and FIFA World Cup 2026.

Special Projects - Manage various Citywide special projects. th
th
FY 2025-26 Proposed Budget
Administration
163
Performance Measures
City Clerk Division
Goal: Streamline information processing for Council, staﬀ, and community members for compliance with State requirements and facilitate independent and transparent access to public information.

Benefit: All can fully participate in local government to achieve the community & organizational goals.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
City Council minutes for meetings presented for Council approval by the following regular meeting
100%
100%
100%
100%
Adopted City Council resolutions and ordinances
processed and scanned to Laserfiche within a week of
Clerk’s office receipt of final, signed document
85%/60%
100%/100%
100%/100%
100%
Public Record Act requests responded to by the Statutory deadline date
99%
99%
100%
100%
Office of Communications
Goal: Promote and increase interest and participation in City services, programs, initiatives, and projects while building community pride and positive identification with the City among its residents.

Benefit: Residents have access to timely, engaging, and important information.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
Social media engagement: total number of followers including City Hall Nextdoor, Facebook, Twitter, and Instagram , YouTube, accounts
41,000
48,622
49,426
10% annual
increase
Community engagement: total number of IOI recipients
1,732
2,581
2,819
10% annual
increase
Total Number of Gov Delivery Notices sent
586
556
302
10% annual
increase
*Social media engagement metrics seen here are diﬀerent due to Facebook's changes on its metrics, how they calculate it, and what they provide now. Previously, Facebook would count any action as engagement; now they only count likes/reactions, comments, link clicks, and shares.

FY 2025-26 Proposed Budget
Administration
164
Workload Indicators
City Clerk Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
City Council minutes for regular meetings presented for Council approval by the following regular meeting
20/20
44/44
16/16
Adopted City Council resolutions and ordinances processed and scanned to Laserfiche within a week of Clerk’s office receipt of final, signed document
136/160; 6/10
131/131; 13/13
55/55; 8/8
Public Record Act requests responded to by the Statutory deadline date 271/274
258/259
183/183
Office of Communications
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Social Media Engagement: Post per year (Facebook, Nextdoor, Twitter, Instagram)
500
747
483
Number of YouTube videos created
17 31
26 Number of Community Information and Outreach Program products provided (newsletters, press releases, website news postings) 150
50 48
Number of Communications Requests Received and Completed from Departments via Communications Request Form
N/A
N/A
416
FY 2025-26 Proposed Budget
Administration
165
Proposed Budget
It is recommended that City Council approve a budget of $5,142,019 for the Administration department. This represents a decrease of $1,411,944 (-21.5%) from the FY 2024-25 Adopted Budget.

This decrease is primarily due to the reorganization of the City Manager's Oﬃce staﬃng. This decrease includes the transfer of 1 staﬀ position in the Economic Development division, which has been moved under Community Development. This decrease also includes the transfer of 3.5 positions in the Emergency Management division, which have been moved under Parks and Recreation.

In addition, contingency dollars have been calculated oﬀ of department's FY 2025-2026 base budget materials and contracts and have been consolidated into materials.

For any programs with reductions in beneﬁts, this is due to the one-time additional discretionary payment to the City's retirement system that has resulted in beneﬁt savings. Any changes in cost allocation charges are due to the updated Cost Allocation Plan (CAP) based on a CAP study performed in 2023.

In addition, contingency dollars have been calculated oﬀ of department's FY 2025-26 base budget materials and contracts and have been consolidated into materials budgets.

Citywide training was signiﬁcantly reduced across all budget units as part of budget reductions in the last two ﬁscal years. Staﬀ is requesting the restoration of 50% of the previously reduced training funds. This amount was calculated by comparing the training budgets in materials and contracts from FY 2022–23 to those in FY 2024–25, determining the diﬀerence, and then adding back 50% of that difference.

This budget includes a special project of $5,000 for Cupertino 70th Anniversary Celebration. Per the City Council Special Project Policy, minor repairs and equipment purchases are no longer included in the special project category. Prior special projects have been moved to the contract or material expense categories.

FY 2025-26 Proposed Budget
Administration
166
Proposed Expenditures by Division
Department Expenditure History
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

50.9%

29.7%

18.5%
City Manager
City Attorney
City Clerk
City Manager Discretionary
$6.51M
$6.32M
$6.55M
$5.14M
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
FY 2025-26 Proposed Budget
Administration
167
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$ 1,025,000
$ 56,953
$
-
$
-
Charges for Services
$ 1,485,073
$ 1,201,781
$ 2,825,126
$ 2,432,652
Miscellaneous Revenue
$ 4,357
$ 202
$
-
$
-
Total Revenues
$ 2,514,430
$ 1,258,936
$ 2,825,126
$ 2,432,652
Expenditures
Employee Compensation
$ 3,434,456
$ 3,173,960
$ 3,304,638
$ 2,818,752
Employee Benefits
$ 1,179,676
$ 1,362,921
$ 1,540,703
$ 1,129,897
Materials
$ 299,269
$ 182,617
$ 212,796
$ 250,929
Contract Services
$ 980,642
$ 1,028,893
$ 786,970
$ 612,682
Cost Allocation
$ 468,859
$ 339,655
$ 546,360
$ 274,759
Special Projects
$ 148,484
$ 224,741
$ 100,000
$ 5,000
Contingencies
$
-
$ 5,732
$ 62,496
$ 50,000
Total Expenditures
$ 6,511,386
$ 6,318,519
$ 6,553,963
$ 5,142,019
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 3,996,953
$ 5,059,586
$ 3,728,837
$ 2,709,367
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Administration
168
Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

1.00 1.00

2.00 2.00

ASSISTANT CITY MANAGER

2.00 1.00

1.00 1.00

ASSIST TO THE CITY MNGR
0 0

0.95 0

CITY ATTORNEY

1.00 1.00

CITY CLERK

1.00 1.00

CITY MANAGER

1.00 1.00

COMMS AND MARKETING COORDINATOR

1.00 0

0.85 0.85

COMMUNITY OUTREACH SPECIALIST

0.90 0.90

DEPUTY CITY CLERK

1.00 1.00

DEPUTY CITY MANAGER

1.00 1.00

ECONOMIC DEVELOPMENT MANAGER

1.00 1.00

1.00 0

EMERGENCY SERVICES COORDINATOR

1.95 1.95

1.00 0

ENVIRONMENTAL PROGRAMS ASSISTANT

0.35 0.35
0 0

EXEC ASST TO THE CITY COUNCIL

0.50 0.50

LEGAL SERVICES MANAGER

1.00 1.00

1.00 0

MANAGEMENT ANALYST

3.70 2.70

1.00 1.00

MULTIMEDIA COMMUNICATIONS SPEC

1.50 0
0 0

PUBLIC INFORMATION OFFICER

0.85 0.85
0 0

RECEPTIONIST
0 0
0 1.00

SENIOR ASSISTANT CITY ATTORNEY

1.00 1.00

SENIOR MANAGEMENT ANALYST
0 1.00

1.00 1.00

SPECIAL PROJECT EXECUTIVE
0 1.00
0 0

SR OFFICE ASSISTANT

1.80 1.80

1.80 1.90

SUSTAINABILITY MANAGER

0.75 0.75
0 0
Total

24.30 21.80

19.00 16.15
FY 2025-26 Proposed Budget
Administration
169
City Manager
Budget Unit 100-12-120
General Fund - City Manager - City Manager
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,461,511
Total Expenditures
$ 2,133,359
Fund Balance
$
-
General Fund Costs
$ 671,848
% Funded by General Fund

31.5%
Total Staffing

7.2 FTE
Program Overview
The City Manager is responsible to the City Council for the eﬀective and eﬃcient operation of the City. Under the direction of the City Council as a whole, the City Manager carries out the City’s goals and objectives.

Service Objectives
Facilitate the adoption and accomplishment of the City Work Program.

Manage City operations.

Ensure all laws and ordinances of the City are duly enforced and that all franchises, permits, licenses, and privileges granted by the City are faithfully performed and observed.

Advise the City Council on policy, and the health and needs of the City.

Research and respond to concerns regarding City operations.

Prioritize engagement and transparency.

Prepare reports and initiate recommendations as may be desirable or as requested by the City Council.

Ensure that the City’s policies and procedures provide a foundation for a secure financial position.

Monitor all state and federal legislative activity and track and identify important legislation impacting Cupertino.

Proposed Budget
It is recommended that City Council approve a budget of $2,133,359 for the City Manager program. This represents a decrease of $44,262 (-2.0%) from the FY 2024-25 Adopted Budget.

There are several shiVs in this budget that result in an overall decrease. Primarily, this program budget does not have any new Special Projects for FY25-26.

This is oﬀset by increases in salaries due to the request to add a new position, materials due to funds for citywide memberships and dues that were previously in the City Council budget being consolidated in this program budget to beDer reﬂect the use of those dollars. Cost Allocation charges have also increased.

This program is also requesting 1.0 FT Receptionist for FY25-26. This position will ensure the City Hall front desk is adequately staffed providing consistent support for residents.

FY 2025-26 Proposed Budget
Administration
170
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 646,348
$ 653,459
$ 1,552,614
$ 1,461,511
Total Revenues
$ 646,348
$ 653,459
$ 1,552,614
$ 1,461,511
Expenditures
Employee Compensation
$ 974,503
$ 1,304,537
$ 1,280,208
$ 1,303,448
Employee Benefits
$ 285,760
$ 555,668
$ 569,757
$ 517,857
Materials
$ 53,361
$ 38,198
$ 45,689
$ 109,641
Contract Services
$ 113,975
$ 215,602
$ 78,008
$ 81,920
Cost Allocation
$
-
$
-
$ 102,413
$ 120,493
Special Projects
$
-
$ 38,415
$ 100,000
$
-
Contingencies
$
-
$
-
$ 1,546
$
-
Total Expenditures
$ 1,427,599
$ 2,152,420
$ 2,177,621
$ 2,133,359
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 781,251
$ 1,498,960
$ 625,007
$ 671,848
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT
0 0

1.00 1.00

ASSISTANT CITY MANAGER

2.00 1.00

1.00 1.00

CITY MANAGER

1.00 1.00

DEPUTY CITY MANAGER

1.00 1.00

EXEC ASST TO THE CITY COUNCIL

0.50 0.50

MANAGEMENT ANALYST

2.00 1.00
0 0

RECEPTIONIST
0 0
0 1.00

SENIOR MANAGEMENT ANALYST
0 1.00

1.00 1.00

SPECIAL PROJECT EXECUTIVE
0 1.00
0 0

SR OFFICE ASSISTANT

0.40 0.40

1.10 0.70
Total

6.90 6.90

6.60 7.20
Staff is requesting a new position of receptionist in this budget unit.

FY 2025-26 Proposed Budget
Administration
171
Sustainability
Budget Unit 100-12-122
General Fund - City Manager - Sustainability
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$
-
Fund Balance
$
-
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

0.0 FTE
Program Overview
In FY 2023-2024, this program was moved to Public Works. A complete discussion of the program can be found under Budget Unit 100-81-122. This program will remain in order to maintain historical data, however once all prior year data as listed in the table below is $0, this program will be removed.

Proposed Budget
There is no budget requested for this program.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Miscellaneous Revenue
$ 14,822
$
-
$
-
$
-
Total Revenues
$ 14,822
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 272,016
$
-
$
-
$
-
Employee Benefits
$ 102,200
$
-
$
-
$
-
Materials
$ 16,113
$
-
$
-
$
-
Contract Services
$ 67,997
$
-
$
-
$
-
Cost Allocation
$ 182,388
$
-
$
-
$
-
Special Projects
$ 106,200
$
-
$
-
$
-
Total Expenditures
$ 746,914
$
-
$
-
$
-
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 732,091
$
-
$
-
$
-
Staffing
FY 2025-26 Proposed Budget
Administration
172
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ENVIRONMENTAL PROGRAMS ASSISTANT

0.35 0.35
0 0

MANAGEMENT ANALYST

0.70 0.70
0 0

SUSTAINABILITY MANAGER

0.75 0.75
0 0
Total

1.80 1.80
0 0
FY 2025-26 Proposed Budget
Administration
173
Office of Communications
Budget Unit 100-12-126
General Fund - City Manager - Office of Communications
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 335,733
Total Expenditures
$ 481,413
Fund Balance
$
-
General Fund Costs
$ 145,680
% Funded by General Fund

30.3%
Total Staffing

2.0 FTE
Program Overview
The Communications Division is responsible for community outreach to ensure that residents have access to timely, useful, and important information. The Communications Division oversees and maintains many of the City’s lines of communication with residents, including the City’s website, social media accounts, bimonthly newsleDer, quarterly newsleDer, videos, reels, digital marketing, graphics, and press releases. The Division supports city-wide communications and acts as a liaison between various City departments and the community, and provides guidance on communicating information about projects and events.

Service Objectives
Serve as the communications link between the City of Cupertino and residents Ensure that the community has easy access to important, useful, and timely information through various forms of media including print, online, and video
Build community pride and positive identification with the City among residents Increase interest and participation in City services, projects, and activities Promote City Council and departmental goals, initiatives, programs, and services Assist in creating better internal and external communication Enhance the City’s relationship with the news media
Proposed Budget
It is recommended that City Council approve a budget of $481,413 for the Oﬃce of Communications program. This represents an increase of $64,634 (15.5%) from the FY 2024-25 Adopted Budget.

The increase is primarily due to a request to add an ongoing Part-Time Communications & Marketing Coordinator. This position will ensure that large City events are successful, and the community stays informed and engaged.

Additional budget request in this program includes a special project request to fund the celebration of the City's 70th anniversary.

Special Projects
The following table shows the special projects for the fiscal year.

FY 2025-26 Proposed Budget
Administration
174
Special Project
Appropriation
Revenue
Funding Source
Description
Cupertino 70th
Anniversary Celebration
$5,000
$5,000
General Fund
Celebration to
Commemorate
Cupertino's 70th
Anniversary
Total
$5,000
$5,000
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$
-
$
-
$ 545,188
$ 335,733
Total Revenues
$
-
$
-
$ 545,188
$ 335,733
Expenditures
Employee Compensation
$ 247,454
$ 202,101
$ 228,455
$ 292,233
Employee Benefits
$ 90,120
$ 115,303
$ 124,460
$ 115,623
Materials
$ 138,360
$ 46,977
$ 17,152
$ 22,637
Contract Services
$ 133,287
$ 53,737
$ 14,110
$ 10,320
Cost Allocation
$
-
$
-
$ 32,211
$ 35,600
Special Projects
$
-
$
-
$
-
$ 5,000
Contingencies
$
-
$
-
$ 391
$
-
Total Expenditures
$ 609,221
$ 418,118
$ 416,779
$ 481,413
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 609,221
$ 418,119
$ (128,409)
$ 145,680
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

COMMS AND MARKETING COORDINATOR

1.00 0

0.85 0.85

COMMUNITY OUTREACH SPECIALIST

0.90 0.90

PUBLIC INFORMATION OFFICER

0.85 0.85
0 0

SR OFFICE ASSISTANT

0.90 0.90

0.20 0.20
Total

3.65 2.65

1.95 1.95
FY 2025-26 Proposed Budget
Administration
175
Multimedia
Budget Unit 100-12-305
General Fund - City Manager - Multimedia
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$
-
Fund Balance
$
-
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

0.0 FTE
Program Overview
In FY 2023-24, this program was moved to Innovation & Technology. A complete discussion of the program can be found under Budget Unit 100-31-305. This program will remain in order to maintain historical data, however once all prior year data as listed in the table below is $0, this program will be removed.

Proposed Budget
There is no budget requested for this program.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 354,821
$ 167,188
$
-
$
-
Total Revenues
$ 354,821
$ 167,188
$
-
$
-
Expenditures
Employee Compensation
$ 312,438
$
-
$
-
$
-
Employee Benefits
$ 139,867
$
-
$
-
$
-
Materials
$ 22
$
-
$
-
$
-
Contract Services
$ 17,236
$
-
$
-
$
-
Special Projects
$ 9,549
$
-
$
-
$
-
Total Expenditures
$ 479,112
$
-
$
-
$
-
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 124,290
$ (167,188)
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Administration
176
Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

MULTIMEDIA COMMUNICATIONS SPEC

1.50 0
0 0
Total

1.50 0
0 0
FY 2025-26 Proposed Budget
Administration
177
Public Access Support
Budget Unit 100-12-307
General Fund - City Manager - Public Access Support
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$
-
Fund Balance
$
-
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing
FTE
Program Overview
In FY 2023-2024, this program was moved to Innovation & Technology. A complete discussion of the program can be found under Budget Unit 100-31-305. This program will remain in order to maintain historical data, however once all prior year data as listed in the table below is $0, this program will be removed.

Proposed Budget
There is no budget requested for this program.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Contract Services
$ 73,306
$ 9,450
$
-
$
-
Cost Allocation
$ 2,251
$ 2,169
$
-
$
-
Total Expenditures
$ 75,557
$ 11,619
$
-
$
-
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 75,557
$ 11,619
$
-
$
-
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Administration
178
Community Outreach and Neighborhood Watch
Budget Unit 100-12-632
General Fund - City Manager - Community Outreach and Neighborhood Watch Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$
-
Fund Balance
$
-
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

0.0 FTE
Program Overview
In FY 2024-2025, this program was transferred to Parks & Recreation. A complete discussion of the program can be found under Budget Unit 100-65-632. This program will remain in order to maintain historical data, however once all prior year data as listed in the table below is $0, this program will be removed.

Proposed Budget
There is no budget requested for this program.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$
-
$ 56,953
$
-
$
-
Total Revenues
$
-
$ 56,953
$
-
$
-
Expenditures
Employee Compensation
$ 100,034
$ 103,733
$ 109,783
$
-
Employee Benefits
$ 40,723
$ 44,700
$ 52,924
$
-
Materials
$ 8,047
$ 5,001
$ 8,290
$
-
Cost Allocation
$ 58,538
$ 78,117
$ 53,648
$
-
Special Projects
$
-
$ 7,623
$
-
$
-
Contingencies
$
-
$
-
$ 104
$
-
Total Expenditures
$ 207,342
$ 239,174
$ 224,749
$
-
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 207,342
$ 182,222
$ 224,749
$
-
Staffing
FY 2025-26 Proposed Budget
Administration
179
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

EMERGENCY SERVICES COORDINATOR

1.00 1.00

1.00 0
Total

1.00 1.00

1.00 0
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Administration
180
Office of Emergency Management
Budget Unit 100-12-633
General Fund - City Manager - Office of Emergency Management Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$
-
Fund Balance
$
-
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

0.0 FTE
Program Overview
In FY 2024-2025, this program was transferred to Parks & Recreation. A complete discussion of the program can be found under Budget Unit 100-65-633. This program will remain in order to maintain historical data, however once all prior year data as listed in the table below is $0, this program will be removed.

Proposed Budget
There is no budget requested for this program.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$ 1,025,000
$
-
$
-
$
-
Charges for Services
$
-
$ 15,629
$ 152,678
$
-
Total Revenues
$ 1,025,000
$ 15,629
$ 152,678
$
-
Expenditures
Employee Compensation
$ 317,068
$ 324,386
$ 356,968
$
-
Employee Benefits
$ 130,230
$ 148,831
$ 176,079
$
-
Materials
$ 13,394
$ 17,096
$ 23,997
$
-
Contract Services
$ 156
$
-
$ 2,120
$
-
Cost Allocation
$ 177,604
$ 205,936
$ 86,139
$
-
Special Projects
$ 18,677
$ 4,129
$
-
$
-
Contingencies
$
-
$
-
$ 326
$
-
Total Expenditures
$ 657,129
$ 700,378
$ 645,629
$
-
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ (367,872)
$ 684,749
$ 492,951
$
-
FY 2025-26 Proposed Budget
Administration
181
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ASSIST TO THE CITY MNGR
0 0

0.95 0

EMERGENCY SERVICES COORDINATOR

0.95 0.95
0 0

MANAGEMENT ANALYST

1.00 1.00

1.00 0
Total

1.95 1.95

1.95 0
A transfer of 3.5 positions in the Emergency Management division have been moved under Parks and Recreation.

FY 2025-26 Proposed Budget
Administration
182
Economic Development
Budget Unit 100-12-705
General Fund - City Manager - Economic Development
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$
-
Fund Balance
$
-
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

0.0 FTE
Program Overview
In FY 2024-2025, this program was transferred to Community Development. A complete discussion of the program can be found under Budget Unit 100-71-705. This program will remain in order to maintain historical data, however once all prior year data as listed in the table below is $0, this program will be removed.

Proposed Budget
There is no budget requested for this program.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 161,796
$ 143,794
$ 194,086
$
-
Employee Benefits
$ 52,073
$ 69,813
$ 99,396
$
-
Materials
$ 19,101
$ 9,689
$ 17,648
$
-
Contract Services
$ 15,449
$ 28,549
$ 56,200
$
-
Cost Allocation
$ 41,781
$ 49,578
$ 172,822
$
-
Special Projects
$ 14,058
$ 174,574
$
-
$
-
Contingencies
$
-
$
-
$ 923
$
-
Total Expenditures
$ 304,258
$ 475,997
$ 541,075
$
-
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 304,258
$ 475,997
$ 541,075
$
-
Staffing
FY 2025-26 Proposed Budget
Administration
183
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ECONOMIC DEVELOPMENT MANAGER

1.00 1.00

1.00 0
Total

1.00 1.00

1.00 0
A transfer of 1 staff position in the Economic Development division has been moved under Community Development.

FY 2025-26 Proposed Budget
Administration
184
City Clerk
Budget Unit 100-13-130
General Fund - City Clerk - City Clerk
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 222,387
Total Expenditures
$ 910,716
Fund Balance
$
-
General Fund Costs
$ 688,329
% Funded by General Fund

75.6%
Total Staffing

4.0 FTE
Program Overview
The City Clerk’s oﬃce responsibilities include administrative duties associated with the City Council’s agenda and actions, publishing legal notices, posting notice of all commission vacancies, processing codiﬁcation of City’s Municipal Code, records management, compliance with Public Records Act requests, managing oﬃcial elections, and providing partial mail service for all City Departments.

Service Objectives
Ensure compliance with the Brown Act open meetings requirements, Maddy Act Commission vacancy requirements and the Public Records Act, to accurately process documents and maintain a records management system that facilitates timely access to information, including digital access to City records.

Provide complete, accurate and timely information to the public, staff and City Council.

Respond to internal routing requests within two working days; respond to internal requests requiring archival research within five working days.

Respond to Public Record Act requests within the time specified by State law.

Provide a digital City Council packet to members of the City Council and staff.

Process and sort routine incoming and outgoing mail for each department.

Proposed Budget
It is recommended that City Council approve a budget of $910,716 for the City Clerk program. This represents an increase of $81,982 (9.9%) from the FY 2024-25 Adopted Budget.

The increase is primarily due to the reallocation of staffing to this budget unit.

FY 2025-26 Proposed Budget
Administration
185
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 121,651
$ 87,435
$ 201,273
$ 222,387
Miscellaneous Revenue
$
-
$ 202
$
-
$
-
Total Revenues
$ 121,651
$ 87,637
$ 201,273
$ 222,387
Expenditures
Employee Compensation
$ 388,186
$ 430,610
$ 475,265
$ 519,944
Employee Benefits
$ 121,637
$ 173,521
$ 222,740
$ 225,433
Materials
$ 25,946
$ 38,693
$ 40,578
$ 60,581
Contract Services
$ 54,812
$ 43,387
$ 39,594
$ 40,861
Cost Allocation
$
-
$
-
$ 49,555
$ 63,897
Contingencies
$
-
$
-
$ 1,002
$
-
Total Expenditures
$ 590,581
$ 686,211
$ 828,734
$ 910,716
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 468,930
$ 598,575
$ 627,461
$ 688,329
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

1.00 1.00

CITY CLERK

1.00 1.00

DEPUTY CITY CLERK

1.00 1.00

SR OFFICE ASSISTANT

0.50 0.50

0.50 1.00
Total

3.50 3.50

3.50 4.00
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Administration
186
Duplicating and Mail Services
Budget Unit 100-13-132
General Fund - City Clerk - Duplicating and Mail Services Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 30,805
Total Expenditures
$ 41,561
Fund Balance
$
-
General Fund Costs
$ 10,756
% Funded by General Fund

25.9%
Total Staffing
FTE
Program Overview
The Duplicating and Mail budget provides paper, envelope, and postage supplies Citywide, and is responsible for the maintenance costs of the postage and folder-inserter machines.

Reduction in beneﬁts is due to the one-time additional discretionary payment to the City's retirement system that has resulted in benefit savings.

Service Objectives
Supply paper, envelopes, and postage Citywide and maintain postage and folder-inserter machines.

Proposed Budget
It is recommended that City Council approve a budget of $41,561 for the Duplicating and Mail Services program. This represents a decrease of $1,470 (-3.4%) from the FY 2024-25 Adopted Budget.

This budget is relatively unchanged from the prior fiscal year.

FY 2025-26 Proposed Budget
Administration
187
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$
-
$
-
$ 28,829
$ 30,805
Total Revenues
$
-
$
-
$ 28,829
$ 30,805
Expenditures
Materials
$ 20,557
$ 11,377
$ 31,500
$ 32,508
Contract Services
$ 922
$ 10,237
$ 11,000
$ 9,053
Cost Allocation
$ 3,674
$ 3,375
$
-
$
-
Contingencies
$
-
$
-
$ 531
$
-
Total Expenditures
$ 25,153
$ 24,989
$ 43,031
$ 41,561
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 25,153
$ 24,989
$ 14,202
$ 10,756
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Administration
188
Elections
Budget Unit 100-13-133
General Fund - City Clerk - Elections
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$
-
Fund Balance
$
-
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing
FTE
Program Overview
The City Clerk’s oﬃce administers the legislative process including management of local elections and ﬁlings of Fair Political Practices Commission documents.

Service Objectives
Administer elections and Fair Political Practices Commission filings in compliance with State law.

Conduct a local election in even-numbered years and ballot measure elections as necessary, in compliance with the California Elections Code.

Facilitate timely ﬁling of required and voluntary documentation from candidates and election commiDees, including Nomination Papers, Candidate Statements of Qualiﬁcation, Campaign Financial Disclosure Statements, and Statements of Economic Interest.

Make election-related information available to the public and news media in a timely manner.

Proposed Budget
There is no budget requested for this program.

This decrease is due to the election cycle.

FY 2025-26 Proposed Budget
Administration
189
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Miscellaneous Revenue
$ (10,465)
$
-
$
-
$
-
Total Revenues
$ (10,465)
$
-
$
-
$
-
Expenditures
Materials
$ (11,726)
$ 577
$ 10,345
$
-
Contract Services
$ 120,921
$
-
$ 130,000
$
-
Cost Allocation
$ 2,623
$ 480
$ 17
$
-
Contingencies
$
-
$
-
$ 1,754
$
-
Total Expenditures
$ 111,818
$ 1,057
$ 142,116
$
-
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 122,283
$ 1,057
$ 142,116
$
-
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Administration
190
City Manager Contingency
Budget Unit 100-14-123
General Fund - City Manager Discretionary - City Manager Contingency Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 50,000
Fund Balance
$
-
General Fund Costs
$ 50,000
% Funded by General Fund
100.0%
Total Staffing
FTE
Program Overview
The City Manager Contingency program is designed to address unforeseen citywide expenses that may arise during the year. To provide a cushion for any unexpected expenses, a contingencies expenditure category was added to each program in FY 2013-14.

This category was established to cover any unforeseen expenses that may arise during the year. However, in FY 2020-21, the program contingencies were reduced from 5% of budgeted materials and contract services to 2.5%.

To provide a second layer of contingency for any unexpected expenditures, the City Manager Contingency was established. This contingency is in addition to the program contingency and is used for unexpected expenditures that exceed the program contingency. In FY 2020-21, the City Manager Contingency was also reduced from 5% of budgeted General Fund materials and contract services to 2.5%.

To further reduce expenditures, in FY 2021-22, the City Manager Contingency was reduced to $75,000. In FY 2022-23, as part of an expenditure-reduction strategy, program contingencies are being reduced to 1.25%, and the City Manager Contingency is being reduced to $50,000. These measures are aimed at maintaining ﬁscal responsibility while ensuring that unexpected expenses can still be addressed.

There were no expenditures from the City Manager's contingency in Fiscal Year 2023. Fiscal Year 2024 saw an expenditure of $5,321.11, with the primary uses being employee appreciation events and quarterly town hall breakfasts. In Fiscal Year 2025 to date, the contingency fund was utilized for $13,616.85, with key expenses related to employee appreciation events and homeless encampment clean-up.

The program contingency budget may be used by departments to cover unanticipated expenses at their discretion. On the other hand, the City Manager Contingency requires the approval of the City Manager before it can be used. Any usage of the City Manager Contingency is reported by staﬀ to the City Council as part of the quarterly ﬁnancial report. This reporting ensures transparency and accountability in the use of contingency funds.

Proposed Budget
It is recommended that City Council approve a budget of $50,000 for the City Manager Contingency program. This budget is unchanged from the prior year.

FY 2025-26 Proposed Budget
Administration
191
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Contract Services
$ 2,633
$
-
$
-
$
-
Contingencies
$
-
$ 5,732
$ 50,000
$ 50,000
Total Expenditures
$ 2,633
$ 5,732
$ 50,000
$ 50,000
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 2,633
$ 5,732
$ 50,000
$ 50,000
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Administration
192
City Attorney
Budget Unit 100-15-141
General Fund - City Attorney - City Attorney
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 382,216
Total Expenditures
$ 1,524,970
Fund Balance
$
-
General Fund Costs
$ 1,142,754
% Funded by General Fund

74.9%
Total Staffing

3.0 FTE
Program Overview
The City ADorney is appointed by the City Council to manage the legal aﬀairs of the City, including the operation of the City ADorney’s Oﬃce. The City ADorney’s Oﬃce provides all legal services that are needed to support the City Council, City Commissions and Committees, City Manager, department directors, and City staff.

Service Objectives
The mission of the City ADorney’s Oﬃce is to protect and defend the City by all legal and ethical means and to provide the municipal corporation with high-quality legal service and advice. These legal services include the following:

Prosecute and defend the City in any legal action such as civil maDers involving personal injury or property damage, code enforcement, or any administrative action arising out of City business.

Manage all property, auto and liability claims filed against or on behalf of the City including investigation and disposition.

Attend City Council, Planning Commission, and other public meetings as requested.

Prepare and review proposed legislation including ordinances and resolutions.

Draft and/or review contracts, agreements, and other legal documents.

Conduct legal research and analysis, and prepare legal memoranda.

Provide legal support for special projects.

Proposed Budget
It is recommended that City Council approve a budget of $1,524,970 for the City ADorney program. This represents an increase of $40,741 (2.7%) from the FY 2024-25 Adopted Budget.

The increase is due to increases in salary costs, materials and contracts oﬀset by a decrease in beneﬁts costs. Staﬀ costs have increased due to negotiated increases to salary and beneﬁts for the City ADorney as well as reclassiﬁcation of the Legal Services Manager that occurred last year to align the position with its current duties and responsibilities.

The City is currently contracting out City ADorney services but has not defunded the existing full time beneﬁDed City ADorney position, thus salary and benefits for that position remain in the budget to pay contract City Attorney services.

FY 2025-26 Proposed Budget
Administration
193
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 362,253
$ 278,070
$ 344,544
$ 382,216
Total Revenues
$ 362,253
$ 278,070
$ 344,544
$ 382,216
Expenditures
Employee Compensation
$ 660,961
$ 664,799
$ 659,873
$ 703,127
Employee Benefits
$ 217,066
$ 255,085
$ 295,347
$ 270,984
Materials
$ 16,094
$ 15,009
$ 17,597
$ 25,562
Contract Services
$ 379,948
$ 667,931
$ 455,938
$ 470,528
Cost Allocation
$
-
$
-
$ 49,555
$ 54,769
Contingencies
$
-
$
-
$ 5,919
$
-
Total Expenditures
$ 1,274,069
$ 1,602,824
$ 1,484,229
$ 1,524,970
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 911,816
$ 1,324,755
$ 1,139,685
$ 1,142,754
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

CITY ATTORNEY

1.00 1.00

LEGAL SERVICES MANAGER

1.00 1.00

1.00 0

MANAGEMENT ANALYST
0 0
0 1.00

SENIOR ASSISTANT CITY ATTORNEY

1.00 1.00

1.00 1.00
Total

3.00 3.00

3.00 3.00
There are no changes to the current levels of staffing. An interim City Attorney was outsourced in FY 2025.

FY 2025-26 Proposed Budget
Administration
194
Law Enforcement
FY 2025-26 Proposed Budget
Law Enforcement
195
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FY 2025-26 Proposed Budget
Law Enforcement
196
Department Overview
Budget Units
Budget Unit
Program
2026 Proposed Budget
Law Enforcement
$ 19,542,688
100-20-200
Law Enforcement
$ 19,542,688
100-20-201
Interoperability Project
$
-
Total
$ 19,542,688
FY 2025-26 Proposed Budget
Law Enforcement
197
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,939,512
Total Expenditures
$ 19,542,688
Fund Balance
$
-
General Fund Costs
$ 17,603,176
% Funded by General Fund

90.1%
Total Staffing
FTE
Organization
Captain Neil Valenzuela
, Office of the Sheriff
FY 2025-26 Proposed Budget
Law Enforcement
198
Performance Measures
Goal: Maintain a safe environment to live, work, learn and play.

Benefit: All members of the community are safe, informed, empowered and supported.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
Response time for emergency calls
Priority 1

6.57 5.81

7.28 5 minutes
Priority 2

7.46 6.32

6.41 9 minutes
Priority 3

12.72 7.86

6.30 20 minutes
% programs maintaining minimum attendance
Teen & Citizen Academy
90%
100%
0%
80%
FY 2025-26 Proposed Budget
Law Enforcement
199
Workload Indicators
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Total Priority 1 Calls
85 52
14 Total Priority 2 Calls
4,263
5,315
2,910
Total Priority 3 Calls
3,161
3,818
1,836
Total Teen/Community Academy Participants
18 31
0 Proposed Budget
It is recommended that City Council approve a budget of $19,542,688 for the Law Enforcement department. This represents an increase of $893,882 (4.8%) from the FY 2024-25 Adopted Budget.

The increase is primarily due to the annual negotiated increase in the law enforcement contract and an ongoing request to fund maintenance costs associated with the license plate readers.

In addition, contingency dollars have been calculated oﬀ of department's FY 2025-26 base budget materials and contracts and have been consolidated into materials budgets.

FY 2025-26 Proposed Budget
Law Enforcement
200
Proposed Expenditures by Division
Department Expenditure History
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.
100.0%
Law Enforcement
$15.3M
$16.2M
$18.6M
$19.5M
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
FY 2025-26 Proposed Budget
Law Enforcement
201
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$ 165,271
$ 186,159
$ 161,094
$ 166,249
Charges for Services
$ 277,277
$ 304,442
$ 402,500
$ 371,200
Fines and Forfeitures
$ 168,859
$ 155,102
$ 180,000
$ 185,760
Miscellaneous Revenue
$ 948,721
$ 1,006,552
$ 1,046,814
$ 1,216,303
Total Revenues
$ 1,560,128
$ 1,652,255
$ 1,790,408
$ 1,939,512
Expenditures
Materials
$ 404
$ 457
$ 424
$ 450
Contract Services
$ 15,122,638
$ 16,059,209
$ 18,285,280
$ 19,353,570
Cost Allocation
$ 153,891
$ 144,684
$ 363,102
$ 188,668
Total Expenditures
$ 15,276,933
$ 16,204,350
$ 18,648,806
$ 19,542,688
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 13,716,805
$ 14,552,096
$ 16,858,398
$ 17,603,176
Staffing
There is no staffing associated with this department.

FY 2025-26 Proposed Budget
Law Enforcement
202
Law Enforcement
Budget Unit 100-20-200
General Fund - Law Enforcement - Law Enforcement
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,939,512
Total Expenditures
$ 19,542,688
Fund Balance
$
-
General Fund Costs
$ 17,603,176
% Funded by General Fund

90.1%
Total Staffing
FTE
Program Overview
The Law Enforcement program provides law enforcement, emergency communications, and School Resource Oﬃcers. Law enforcement services are provided by the Santa Clara County Sheriﬀ’s Oﬃce, while communications services are provided by the Santa Clara County General Services Administration. Other services include general law enforcement (patrol), traﬃc enforcement and investigation, detective services, and additional resources from specialized units.

The State allocates the Citizens Option for Public Safety (COPS) grant to cities and counties for front-line law enforcement purposes. Funding is allocated proportionately based on population size with a minimum allocation of $100,000 per jurisdiction.

This grant will be used to partially oﬀset the cost of a second School Resource Oﬃcer that was added in the FY 2016-17 school year. Furthermore, the City receives an annual donation from Apple for enhanced law enforcement services (two additional deputies) available to the entire community. The donation is $1,109,623 for FY 2025-26.

Service Objectives
Protect life and property through innovative and progressive policing methods.

Respond to Priority 1 emergency situations within an average of fewer than five minutes.

Enforce the vehicle code with the goal of increasing traffic safety.

Divert first time/minor youth offenders from the juvenile justice system.

Provide daily on-site interaction with our youth.

Provide annual Teen Academy during summer months providing community engagement and an introduction to law enforcement for youth (budgeted in the Public Safety Commission).

Proposed Budget
It is recommended that City Council approve a budget of $19,542,688 for the Law Enforcement program. This represents an increase of $893,882 (4.8%) from the FY 2024-25 Adopted Budget.

The increase is due to the increased in the Sheriﬀ's contract and increases supplemental law enforcement service that are fully oﬀset by revenues. Additionally, a request to fund ongoing costs of the maintenance and operation of ﬁVeen (15) Automated License Plate Readers (ALPRs) throughout the City, is included, which was approved by Council in October 2024.

FY 2025-26 Proposed Budget
Law Enforcement
203
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$ 165,271
$ 186,159
$ 161,094
$ 166,249
Charges for Services
$ 277,277
$ 304,442
$ 402,500
$ 371,200
Fines and Forfeitures
$ 168,859
$ 155,102
$ 180,000
$ 185,760
Miscellaneous Revenue
$ 948,721
$ 1,006,552
$ 1,046,814
$ 1,216,303
Total Revenues
$ 1,560,128
$ 1,652,255
$ 1,790,408
$ 1,939,512
Expenditures
Materials
$ 404
$ 457
$ 424
$ 450
Contract Services
$ 15,122,638
$ 16,059,209
$ 18,285,280
$ 19,353,570
Cost Allocation
$ 153,007
$ 144,684
$ 363,102
$ 188,668
Total Expenditures
$ 15,276,049
$ 16,204,350
$ 18,648,806
$ 19,542,688
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 13,715,921
$ 14,552,096
$ 16,858,398
$ 17,603,176
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Law Enforcement
204
Interoperability Project
Budget Unit 100-20-201
General Fund - Law Enforcement - Interoperability Project Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$
-
Fund Balance
$
-
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing
FTE
Program Overview
The Silicon Valley Regional Interoperability Authority (SVRIA) was formed under the Joint Exercise of Powers Act (JPA) to provide interoperable communications solutions to its members. The SVRIA represents the interests of all public safety agencies in Santa Clara County through its members. It services the Santa Clara Operational Area which includes the County of Santa Clara, its ﬁVeen cities and towns, and all special districts. This program will remain in order to maintain historical data, however once all prior year data as listed in the table below is $0, this program will be removed.

Service Objectives
SVRIA exists to identify, coordinate, and implement communications interoperability solutions to its member agencies. The purpose of these projects is to seamlessly integrate voice and data communications between law enforcement, the ﬁre and rescue service, emergency medical services, and emergency management for routine operations, critical incidents, and disaster response and recovery.

Proposed Budget
There is no budget requested for this program.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Cost Allocation
$ 884
$
-
$
-
$
-
Total Expenditures
$ 884
$
-
$
-
$
-
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 884
$
-
$
-
$
-
Staffing
FY 2025-26 Proposed Budget
Law Enforcement
205
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Law Enforcement
206
Innovation and Technology
FY 2025-26 Proposed Budget
Innovation and Technology
207
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FY 2025-26 Proposed Budget
Innovation and Technology
208
Department Overview
Budget Units
Budget Unit
Program
2026 Proposed Budget
I&T Administration
$ 224,231
610-30-300
Innovation & Technology Administration
$ 224,231
Video
$ 1,132,993
100-31-305
Video
$ 1,132,993
Applications
$ 2,329,660
100-32-308
Applications
$ 2,329,660
Infrastructure
$ 2,856,513
610-34-310
Infrastructure
$ 2,856,513
GIS
$ 1,303,472
610-35-986
GIS
$ 1,303,472
Total
$ 7,846,869
FY 2025-26 Proposed Budget
Innovation and Technology
209
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 6,640,514
Total Expenditures
$ 7,846,869
Fund Balance
$ 366,279
General Fund Costs
$ 2,572,634
% Funded by General Fund

32.8%
Total Staffing

13.9 FTE
Organization
Teri Gerhardt
, CGCIO, Chief Technology Officer
Notable Accomplishments
New City Website Launched
– Collaborating with various departments, the newly designed City of Cupertino website (cupertino.gov) was launched. The new website has a more robust backend content management system and integrates with many other applications like Legistar, GovDelivery and Accela.

ProjectDox move to SaaS –
IT Applications moved ProjectDox, City’s plan check review system to the SaaS (SoVware as Service) model. This move helps Cupertino to always stay on the latest ProjectDox version and shiVs the responsibility of the day-to-day maintenance, upgrades, and back-ups to the vendor.

Consolidation of Code Enforcement Services--
The Code Enforcement operations were consolidated under the Accela Land Management System (LMS) pulling all CDD operations under one enterprise system. This implementation streamlines code enforcement day-to-day operations as well as supports routing complaints and service requests directly to Code Enforcement officers.

Startup Sofware –
Implemented Startup Space platform to welcome new businesses in Cupertino. The application provides access to government, public, and privately sponsored resources to medium and small businesses.

Business Process Automation
– Continued to pursue business process automation, we’ve automated 50 forms, workﬂows, approval processes, and routine tasks. Our aim is to enhance process and technology integration, facilitating the adoption of FY 2025-26 Proposed Budget
Innovation and Technology
210
streamlined, digital workflows that optimize efficiency while minimizing risk exposure.

Disaster Preparedness
– In collaboration with OES, we've developed disaster response tools to support emergency operations.

These include a Quick Capture tool for rapid windshield surveys, a Building Damage Assessment Survey based on the state form, real-time EOC Dashboards, and a Reviewer Map for GIS staﬀ. We've also created detailed evacuation maps for each zone. We continually test and refine these tools to ensure their effectiveness and reliability.

AR McClellan Ranch

–
Visitors to McClellan Ranch can download the app from iTunes or Google Play, choose a language (English, Hindi, or Mandarin), and follow Cooper through six AR stops. Each features immersive text and audio content highlighting native species and activities at the Ranch.

Cupertino Modern Data Warehouse
–
The City of Cupertino, in collaboration with OmniData, implemented a modern data warehouse using MicrosoV Fabric, unifying data into a scalable lakehouse architecture for enhanced reporting, analytics, and governance. Staff were trained to support and expand the platform, enabling advanced data-driven decision-making.

Proactive Managed Risk and Security Monitoring
– Procured Cybersecurity Professional Services to respond to active threats through proactive monitoring and management tools that scan, manage and resolve security vulnerabilities.

City Hall Enterprise Server & Storage Tech refresh
– Replaced the server environment that houses the City’s Financial ERP, Land Management business applications, and other critical applications and services. This refresh was done at the City Hall and Phoenix data centers and provides more robust backup and recovery features in the case of a cyber incident. .gov E-mail Project
– Acquired and implemented the cupertino.gov address to our E-mail system, improving security and branding, and satisfying major requirements of California State Assembly Bill 1637.

Cybersecurity Assessment
– I&T partnered with FRSecure for a comprehensive cybersecurity review, which included a vulnerability scan, network penetration test, and security controls assessment through interviews with staﬀ across departments. A roadmap was created to guide improvements in the City's cybersecurity operations.

Windows 11 Upgrade Project
– With support for Windows 10 ending on October 14, 2025, the City’s ﬂeet of Windows 10 laptops will need to be replaced or upgraded before then. This is to ensure the City’s laptops continue to receive critical security updates from Microsoft.

Cupertino Room Lectern Upgrade Project –
Upgraded the Cupertino Room lectern with an audiovisual-ready system so that it beDer integrates with the recent technology improvements in that space. The upgraded podium includes custom connections for laptops and other mobile display devices, support for a wireless gooseneck microphone, and a sloped panel for built-in monitor display.

New Initiatives
ERP Replacement -
The City of Cupertino is replacing its outdated Tyler New World ERP to modernize its ﬁnancial and payroll systems, improving automation, integration, and user experience while reducing ineﬃciencies and security risks.

With Council approval, the City will resume its phased implementation plan.

Broadcast & AV System Modernization -
Cupertino is upgrading its broadcast and Community Hall AV systems with ASG, using PEG funds. The project includes HD video, LED lighting, centralized controls, and modern infrastructure to improve quality, efficiency, and future scalability.

Virtual Reality (VR) Decarb –
With grant funds from Silicon Valley Clean Energy (SVCE), Cupertino will create a VR experience to educate residents about decarbonization by showcasing a zero-emissions home. The VR DECARB system will be available at local festivals, Block Parties, and upon community request to inspire the adoption of zero-emission options in homes.

Business Process Automation
– Innovation & Technology is transforming Cupertino’s operations with secure, scalable digital workﬂows. With 50+ forms automated and more in progress, we're streamlining processes to boost eﬃciency and reduce risk.

Accela Roadmap
– Developed strategic initiatives for achieving the maximum potential from the use of Accela platform pertaining to both its back-office systems and its public portal for Cupertino residents and external stakeholders.

ACA Guide and Wrapper
– Enhance user interface and provide seamless navigation through a new guide and wrapper on the City’s Land Management System – Accela Citizen Access. The portals site has high traﬃc for users seeking the permit counter and business license services and user-friendly interface and navigation will help the City to provide its core services to our customers in an efficient way.

Phone System Replacement Project -
The City is transitioning to a modern, cloud-based phone system that will enhance staﬀ mobility, enable secure calling and texting from mobile devices and laptops, and eliminate the need for VPN access oﬀsite.

The new system will improve communication efficiency and reduce reliance on City-issued cell phones.

FY 2025-26 Proposed Budget
Innovation and Technology
211
Performance Measures
Goal: Provide superior delivery of information and technology services to city employees and constituents while continually enhancing levels of engagement.

Beneﬁt: Integrated information services enable customer access to the tools and information they need, when and where they need it.

Performance Measure
FY 2023
July-June
FY 2024
July-Jun
FY2025
Jul -Dec
Ongoing
Target
GIS: % of time spent Developing Application
50%
28%
34%
65%
GIS: % of time Maintaining applications
50%
72%
66%
35%
GIS: Increase Property Information (Internal/External) site visits per month
279/84
338/97
325/96
500/100
GIS: Cityworks utilization - # of assets Cupertino maintains vs # of assets maintained in Cityworks. Also the % increase of work units completed (WOs, INSP,SRs)
45/31
45/32
45/32
45/45
Infrastructure: Percentage based upon number of scheduled projects/Number of projects completed on time
N/A
63%
67%
100%
Infrastructure: Percentage based upon number of HelpDesk tickets/SLA measurements

85.9%

90.4%

91.3 90%
Infrastructure: % Customer satisfaction based upon
Satisfaction Rate from helpdesk tickets

99.6%

94.8%
100%
85%
Infrastructure: % of network uptime (not including planned maintenance)

99.9%

99.99%
99%
Applications: % of citywide-enterprise application project management performed on time and on budget
98%
96%
95%
95%
Applications: Number of website site visits/Number of site hits
857,387
1,100,00
630,000
5% annual increase
Applications: Number of support request for the applications support per month
640
850
628
20 Video: Percentage of total video productions performed vs scheduled productions (city meetings excluded)
356%
57/16
220%
44/20
130%
26/20
100%
Video: Percentage of total engineering projects vs scheduled projects
200%
10/5
182%
11/6
0%
0/0
100%
Video: Total video views on YouTube*
141,571
135,641
86,808
5% annual increase
FY 2025-26 Proposed Budget
Innovation and Technology
212
* Unable to retrieve Granicus viewership data due to error in their reporting module FY 2025-26 Proposed Budget
Innovation and Technology
213
Workload Indicators
Applications Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Number of tasks for Enterprise Programs Support & Maintenance - includes enterprise business platforms like ERP, Land Management System, Recreation System, City Digital Records, City Website and many programs like Admin Services digital transformation, citywide permitting, licensing, and enforcement solutions.
2,250
Standardizing
tracking process
2,550
1,530
Number of Hours for Application Development - includes custom software solutions like Bid Management solution and Permit Parking software solutions. Application development for these kind of software solution goes through all stages of Software Development Life Cycle (SDLC) of Requirement-gathering, Analysis, Designing, Coding, Testing and Deployment of these custom software solutions.
1,300
1,500
1,240
% of Project Implementation Performed on Time and Budget for Citywide Applications - This measure involves the task of project research and communications, project charter creation, creating or reviewing statement of work, contractor research and selection process, activity and resource planning, creation of work breakdown structure, team building, time management, deliverable management, customer satisfaction, risk management, communication management, project closeout process and documentation.
95%
96%
95%
FY 2025-26 Proposed Budget
Innovation and Technology
214
Infrastructure Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
% of helpdesk requests completed 48 hours or less - Prompt customer service and attention is a critical customer service measurement to ensure staff is able to perform and excel with their daily duties. This core responsibilty is performed by two Network Specialists serving 200-250 staff depending on the time of year. Infrastructure's goal is to provide a service level where 90% of all helpdesk service requests are completed in 48 hours or less.

85.9%

90.4%

91.3%
% of network uptime - Maintain availability and accessibility of the City's network infrastructure during business hours of operation. The City's local and wide area networks require high reliability to ensure various applications (ERP, GIS, Land management, etc.) and services (Internet, e- mail, shared files, City web services, etc). are available for staff and members of the public.

99.9%

99.9%
Number of IT Projects Completed - Project research and communications, project charter creation, SOW creation, contractor research and selection process, activity & resource planning/work breakdown structure, team building and motivation, time management, deliverable management, ensuring customer satisfaction, risk management, communication management, project closeout process, documentation
N/A
5 4
FY 2025-26 Proposed Budget
Innovation and Technology
215
GIS Division
Workload Indicator
FY 2023
July-June
FY 2023
July-June
FY 2025
July-Dec
Hours Spent on Development - The GIS Division builds internal and external web applications, business intelligence tools, digital workflows, and configures enterprise applications.
507/new
tracking system
was in
development
during this time
frame
673/new
tracking system
was in
development
during this time
frame
433
Number of Map, Data, Analysis, Report Completed Requests - Requests range from hard copy maps to interactive web maps, data request, data changes, crystal report requests.
316/new
tracking system
was in
development
during this time
frame
349/new
tracking system
was in
development
during this time
frame
279
Number of I&T workplan projects completed - Project research and communications, project charter creation, SOW creation, contractor research and selection process, activity & resource planning/work breakdown structure, team building and motivation, time management, deliverable management, ensuring customer satisfaction, risk management, communication management, project closeout process, documentation
90%
7/8
3/3
3/5
Video Division
FY 2025-26 Proposed Budget
Innovation and Technology
216
Workload Indicator
FY23
Jul-Jun
FY24
Jul-Jun
FY25
Jul-Dec
Video Productions Completed vs. Those Scheduled - Video productions range in scope from relatively simple 30-second public service announcements to major projects like CREST that require more than two months of on-going field production, post-production editing, and a live awards program telecast. This specific Workload Indicator clearly indicates that a large percentage of annual video projects are unscheduled or unanticipated. The measurements here are tracked in the "milestones" document located in our City Channel documentation folder. The milestones document is a comprehensive dataset of all the video division projects--both large and small--and is maintained by the entire video staff.

City meeting telecasts are not included in this particular dataset. 245%
27/11
356%
57/16
130%
26/20
Engineering Projects Completed vs. Those Scheduled - Video staff is responsible for designing, managing, and maintaining the many audiovisual and broadcast systems located within the organization. These include systems within the conference and multipurpose rooms, office and huddle spaces, as well as the complex broadcast systems within the video control room at Community Hall. The Workload Indicator here measures the number of projects completed vs. the number of scheduled projects. These measurements are tracked in the "engineering milestones" document located in our City Channel documentation folder. This document is maintained by Pete Coglianese, who is the broadcast engineer for the division.
100%
2/2
275%
11/4
0%
0/0
Total Viewership on the YouTube and Granicus Platforms - Video staff historically tracks viewership data within our primary online video platforms--YouTube and Granicus. Both YouTube and Granicus provide advanced reporting modules that allow us to accurately track the number of views over a given date range. The numbers here indicate total views rather than total unique views. Other online platforms were considered as part of this dataset; however, because we do not consistently post videos to our other social media sites such as Facebook, Twitter, Instagram, and Nextdoor, those statistics were not included as part of this specific performance measure. Similarly, we do have accurate viewership data for the City Channel, our government access television channel, so that platform was excluded as well.
60,249
158,300
86,808
* Percentage skewed due to pandemic - more overall views due to daily press conference postings Proposed Budget
It is recommended that City Council approve a budget of $7,846,869 for the Innovation and Technology department. This represents an increase of $1,123,442 (16.7%) from the FY 2024-25 Adopted Budget.

FY 2025-26 Proposed Budget
Innovation and Technology
217
Compensation increased due to a
request for a new classiﬁcation of Principal Business Analyst. This position will play a key leadership role in driving a variety of technology initiatives and managing complex IT projects, as well as provide critical oversight for optimizing business processes, ensuring they align with the City's strategic goals. Compensation also increased due to the addition of three interns across the department. Increases in Materials, Contract Services and Special Projects are due to multi-year and new infrastructure and application enhancements.

In addition, contingency dollars have been calculated oﬀ of department's FY 2025-26 base budget materials and contracts and have been consolidated into materials budgets.

Lastly, this department is also requesting, $449,696 in budget requests. These request are discussed in the program budget narratives.

FY 2025-26 Proposed Budget
Innovation and Technology
218
Proposed Expenditures by Division
Department Expenditure History
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

36.4%

29.7%

16.6%

14.4%
Infrastructure
Applications
GIS
Video
I&T Administration
$6.44M
$7.28M
$6.72M
$7.85M
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
FY 2025-26 Proposed Budget
Innovation and Technology
219
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$ (30)
$ 24,480
$
-
$
-
Charges for Services
$ 3,928,046
$ 4,096,692
$ 5,113,586
$ 5,340,514
Miscellaneous Revenue
$
-
$ 5,666
$
-
$ 300,000
Transfers In
$ 2,537,500
$ 1,037,684
$ 197,000
$ 1,000,000
Total Revenues
$ 6,465,516
$ 5,164,522
$ 5,310,586
$ 6,640,514
Expenditures
Employee Compensation
$ 2,455,241
$ 2,782,948
$ 2,746,194
$ 2,776,366
Employee Benefits
$ 1,078,676
$ 1,332,388
$ 1,125,453
$ 981,164
Materials
$ 1,717,933
$ 1,982,298
$ 1,655,136
$ 2,067,334
Contract Services
$ 446,993
$ 480,812
$ 714,647
$ 811,305
Cost Allocation
$
-
$
-
$ 230,915
$ 699,739
Special Projects
$ 516,888
$ 507,029
$
-
$ 225,000
Other Financing Uses
$ 221,459
$ 115,426
$ 221,459
$ 285,961
Transfers Out
$
-
$ 76,000
$
-
$
-
Contingencies
$
-
$
-
$ 29,623
$
-
Total Expenditures
$ 6,437,190
$ 7,276,901
$ 6,723,427
$ 7,846,869
Fund Balance
$ 1,092,708
$ (787,165)
$ (42,256)
$ 366,279
General Fund Costs
$ 3,601,883
$ 2,362,899
$ 1,567,585
$ 2,572,634
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.95 0
0 0

BUSINESS SYSTEMS ANALYST

3.00 3.00

CHIEF TECHNOLOGY OFFICER

0.98 0.98

GIS ANALYST

1.00 1.00

1.00 0

GIS PROGRAM MANAGER

1.00 1.00

1.00 0

INFO TECHNOLOGY MANAGER

1.00 1.00

INNOVATION & TECHNOLOGY MGR APPS

1.00 1.00
0 1.00
I.T. ASSISTANT

2.00 0
0 0

MANAGEMENT ANALYST

1.00 1.95

1.95 1.95

MULTIMEDIA COMMUNICATIONS SPEC

1.50 3.00

3.00 3.00

NETWORK SPECIALIST
0 2.00

2.00 2.00

SENIOR BUSINESS SYSTEMS ANALYST
0 0
0 1.00
Total

13.43 14.93

13.93 13.93
FY 2025-26 Proposed Budget
Innovation and Technology
220
Innovation & Technology Administration
Budget Unit 610-30-300
Information Technology - I&T Administration - Innovation & Technology Administration Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 89,599
Total Expenditures
$ 224,231
Fund Balance
$ (134,632)
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

0.2 FTE
Program Overview
The Innovation & Technology Department Administration Division is responsible for the strategic planning, governance, policy seDing, and leadership in the use of digital services for the City. The services include a state of the art network which provides transport for best of class business applications, e.g., ﬁnancial, land management, recreation, asset management, HR, e-commerce and work order management. Additionally, Administration ensures oversight of budget, tactical plans, succession planning, partnership development (internal/external) and staﬃng. Procurement and budget monitoring are also responsibilities of Administration.

Service Objectives
Develop a roadmap to effectively leverage existing technology and adopt emerging technology to meet business needs.

Create and sustain a workplace atmosphere that promotes a balance between employee innovation, accountability and business needs.

Ensure two-way communication between and among the City organization and stakeholders.

Improve user experience including ease of use, availability, and accessibility within the context of compliance with industry standards.

Ensure transparent and easy access to City information and services via multiple technologies, e.g. social media, TV, web, and radio.

Proposed Budget
It is recommended that City Council approve a budget of $224,231 for the Innovation & Technology Administration program. This represents an increase of $146,425 (188.2%) from the FY 2024-25 Adopted Budget.

The increase is due to increases in Cost Allocation and conference and training expenses.

FY 2025-26 Proposed Budget
Innovation and Technology
221
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$
-
$
-
$ 191,672
$ 89,599
Transfers In
$ 82,500
$
-
$
-
$
-
Total Revenues
$ 82,500
$
-
$ 191,672
$ 89,599
Expenditures
Employee Compensation
$ 129,616
$ 148,116
$ 45,698
$ 39,787
Employee Benefits
$ 47,311
$ 72,678
$ 20,160
$ 16,263
Materials
$ 8,809
$ 2,918
$ 5,721
$ 9,657
Contract Services
$ 7,933
$ 757
$ 2,000
$ 6,914
Cost Allocation
$
-
$
-
$ 4,130
$ 151,610
Special Projects
$ 41,000
$ 67,380
$
-
$
-
Transfers Out
$
-
$ 60,000
$
-
$
-
Contingencies
$
-
$
-
$ 97
$
-
Total Expenditures
$ 234,669
$ 351,849
$ 77,806
$ 224,231
Fund Balance
$ (152,169)
$ (351,849)
$ 113,866
$ (134,632)
General Fund Costs
$ 82,500
$
-
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.15 0
0 0

CHIEF TECHNOLOGY OFFICER

0.38 0.38

0.10 0.08

MANAGEMENT ANALYST
0 0.15

0.15 0.15
Total

0.53 0.53

0.25 0.23
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Innovation and Technology
222
Video
Budget Unit 100-31-305
General Fund - Video - Video
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 85,163
Total Expenditures
$ 1,132,993
Fund Balance
$
-
General Fund Costs
$ 1,047,830
% Funded by General Fund

92.5%
Total Staffing

3.3 FTE
Program Overview
The Multimedia Division manages Cupertino’s public communication channels, including the City Channel, YouTube, and digital signage in City facilities. The team produces and streams hybrid Council and Planning Commission meetings, provides video production and editing services for City departments, and supports Commission meetings through webinar training, technical setup, and timely posting of recordings. These eﬀorts ensure transparent communication and keep residents informed and engaged.

Service Objectives
Public Communication Channel: Through City Channel, YouTube, and Digital Signage Cupertino’s delivering information to residents and providing coverage of City meetings and community events.

Live Meeting Production and Webcasting: Production of hybrid Council and Planning Commission meetings, ensuring smooth integration of in-person and virtual participation. Meetings are streamed live on YouTube and Granicus, providing real-time public access. Recordings are archived for on-demand viewing, supporting transparency, civic engagement, and easy access to past meetings.

Multimedia Production and Editing: Providing professional video production and editing services to support the communication needs of all City departments including City Council. This includes producing promotional videos, educational content, and event coverage while ensuring that all video production equipment remains operational and up to date.

Commission Meeting Support: Providing comprehensive support for Commission meetings, including Zoom webinar training for staff, technical setup, post-meeting editing, and ensuring timely posting of recordings to public platforms.

Proposed Budget
It is recommended that City Council approve a budget of $1,132,993 for the Video program. This represents a decrease of $46,068 (-3.9%) from the FY 2024-25 Adopted Budget.

This decrease is a result of reallocating staﬀ time to more accurately represent the actual time spent on the program. It is oﬀset by an increase in contract costs for engineering support, following the retirement of a previous consultant.

FY 2025-26 Proposed Budget
Innovation and Technology
223
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 11,506
$ 10,829
$ 85,679
$ 85,163
Total Revenues
$ 11,506
$ 10,829
$ 85,679
$ 85,163
Expenditures
Employee Compensation
$ 230,675
$ 514,189
$ 619,967
$ 573,733
Employee Benefits
$ 65,460
$ 203,771
$ 268,574
$ 224,471
Materials
$ 69,243
$ 20,270
$ 37,319
$ 46,200
Contract Services
$ 70,852
$ 43,071
$ 197,746
$ 230,660
Cost Allocation
$
-
$
-
$ 52,517
$ 57,929
Special Projects
$ 42,433
$ 40,242
$
-
$
-
Contingencies
$
-
$
-
$ 2,938
$
-
Total Expenditures
$ 478,663
$ 821,543
$ 1,179,061
$ 1,132,993
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 467,157
$ 810,715
$ 1,093,382
$ 1,047,830
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

CHIEF TECHNOLOGY OFFICER
0 0

0.13 0.25

MULTIMEDIA COMMUNICATIONS SPEC

1.50 3.00

3.00 3.00
Total

1.50 3.00

3.13 3.25
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Innovation and Technology
224
Applications
Budget Unit 100-32-308
General Fund - Applications - Applications
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,804,856
Total Expenditures
$ 2,329,660
Fund Balance
$
-
General Fund Costs
$ 524,804
% Funded by General Fund

22.5%
Total Staffing

3.5 FTE
Program Overview
The Applications Division manages citywide enterprise soVware systems supporting critical business functions. It oversees the procurement, development, implementation, and maintenance of key systems, including Financial ERP, Land-Use Management, Recreation Management, and customer-facing portals. The division also manages records retention, procurement, and customer relationship management systems.

Additionally, the team develops and maintains the City's website, Intranet, and mobile apps, supporting digital services such as permitting, licensing, inspections, and enforcement. It also builds custom applications like bid management and residential parking permits while ensuring seamless data integration across enterprise systems.

Service Objectives
Implement business solutions that align with customer requirements and integrates into the City's application framework.

Aid departments in developing eﬃcient business processes that are easy to operate and can be digitized and implemented in existing or new enterprise applications.

Collaborate closely with City staﬀ to ensure that the City's enterprise application platforms are regularly updated and deliver value to all stakeholders.

Work in conjunction with various City departments to ensure that the City's enterprise soVware solutions meet functional requirements and align with the organization's long-term technology strategy.

Develop and maintain user-friendly online and mobile access to municipal information and services.

Supports the enterprise data in the data warehouse.

Facilitate the use of communication and technical resources by non-technical staff and customers.

Produce business analytics dashboards for city staff and external stakeholders.

Proposed Budget
It is recommended that City Council approve a budget of $2,329,660 for the Applications program. This represents an increase of $385,728 (19.8%) from the FY 2024-25 Adopted Budget.

The increase in Materials is primarily due to the reallocation of applications such as Laserﬁche, City Source, Start Up Space, and the ActiveNet Data Hub back into the Applications Division from other program areas.

The rise in Employee Compensation and Beneﬁts reﬂects the addition of one part-time position and an intern to beDer align staffing with the level and scope of work required to support citywide software platforms and applications.

The increase in Contract Services is attributed to Phase II of the ERP replacement project.

The following budget request are included in this budget:

FY 2025-26 Proposed Budget
Innovation and Technology
225
Applications - Social Media Ret Archiving App
7,500
Applications - Energy Management System
33,500
Applications - ZenDesk Licenses for PW
4,140
Applications - Logikcull
33,500
Applications-Additional Accela Licenses (2) for CDD
staff
5,500
Total all requests
$84,140
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$ (30)
$ 24,480
$
-
$
-
Charges for Services
$ 1,431,322
$ 1,539,005
$ 1,666,729
$ 1,504,856
Miscellaneous Revenue
$
-
$
-
$
-
$ 300,000
Total Revenues
$ 1,431,292
$ 1,563,485
$ 1,666,729
$ 1,804,856
Expenditures
Employee Compensation
$ 718,099
$ 687,647
$ 666,439
$ 840,993
Employee Benefits
$ 210,496
$ 232,209
$ 231,676
$ 246,704
Materials
$ 909,110
$ 887,573
$ 880,026
$ 1,049,696
Contract Services
$ 59,951
$ 111,731
$ 103,121
$ 118,329
Cost Allocation
$
-
$
-
$ 50,381
$ 73,938
Special Projects
$ 130,862
$ 158,825
$
-
$
-
Contingencies
$
-
$
-
$ 12,289
$
-
Total Expenditures
$ 2,028,518
$ 2,077,985
$ 1,943,932
$ 2,329,660
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 597,226
$ 514,500
$ 277,203
$ 524,804
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Innovation and Technology
226
Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.30 0
0 0

BUSINESS SYSTEMS ANALYST

2.00 2.00

CHIEF TECHNOLOGY OFFICER

0.20 0.20

0.75 0.23

INNOVATION & TECHNOLOGY MGR APPS

1.00 1.00
0 1.00

MANAGEMENT ANALYST
0 0.30

0.30 0.30
Total

3.50 3.50

3.05 3.53
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Innovation and Technology
227
Infrastructure
Budget Unit 610-34-310
Information Technology - Infrastructure - Infrastructure Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 3,532,269
Total Expenditures
$ 2,856,513
Fund Balance
$ 675,756
General Fund Costs
$ 1,000,000
% Funded by General Fund

35.0%
Total Staffing

4.5 FTE
Program Overview
The IT infrastructure division is responsible for planning, developing, implementing, and maintaining the core technological systems that support an organization's daily operations and long-term goals. This division manages both physical and virtual components, including servers, data centers, networks, cloud platforms, and end-user devices. It oversees the installation and configuration of hardware and software, ensuring seamless connectivity and optimal performance across systems.

Key responsibilities include server and network management, data storage, backup and recovery, cybersecurity, and technical support. The division plays a critical role in safeguarding the organization's data and systems through security protocols, threat detection, and disaster recovery planning. Additionally, the Infrastructure Manager and staﬀ are also responsible for helpdesk, project management of implementations and upgrades, purchasing and inventory control, technical training, and maintenance of all systems.

By ensuring the reliability, performance, and security of IT systems, the IT infrastructure division enables business continuity, operational eﬃciency, and the delivery of high-quality services across the organization. Infrastructure is also tasked with ensuring that the City continues to follow best practices in technology adoption and security.

Service Objectives
Provide and continuously improve helpdesk support as this function is oVen the face of IT that staﬀ interacts with on a daily basis.

Deliver efficient and reliable services to meet and exceed customer expectations.

Maintain standards and procedures for the replacement, support, and maintenance of all City-owned computing devices, printers, networks, peripherals and systems defined by City policy.

Manage and support the City's server and network infrastructure and data centers, ensuring 99.9% availability of network resources.

Proactively monitor and protect the City 24/7 from cyberthreats and conduct ongoing City-wide educational and security- related training programs.

Continue innovation and outreach to ensure the City follows best IT practices relating to equipment, policy, and security practices.

Proposed Budget
It is recommended that City Council approve a budget of $2,856,513 for the Infrastructure program. This represents an increase of $777,134 (37.4%) from the FY 2024-25 Adopted Budget.

This budget includes the follow budget request:

FY 2025-26 Proposed Budget
Innovation and Technology
228
Infrastructure - Endpoint and Patch Management System
15,000
Infrastructure - Network Glue for Network Diagram and
Management
6,000
Infrastructure - Mitel Packet Fusion Replacement
6,000
Infrastructure - Poster Printer replacement
5,000
Infrastructure - Sr. Center Tech Lab Projection System
16,000
Infrastructure - Switches and Firewall Upgrade
21,000
Infrastructure - Adaptive Traffic Signal Expansion
225,000
Total all requests
$294,000
For further details on these requests, please reference the Summary of Proposed Budget Requests found at the beginning of the budget document.

Special Projects
The following table shows the special projects for the fiscal year.

Special Project
Appropriation
Revenue
Funding Source
Description
Adaptive Traffic Signal
Expansion
$225,000
$225,000
General Fund
Expand Traffic adaptive
signalization system
along five intersections
on De Anza
Total
$225,000
$225,000
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Innovation and Technology
229
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 1,556,269
$ 1,591,722
$ 1,745,011
$ 2,532,269
Miscellaneous Revenue
$
-
$ 5,666
$
-
$
-
Transfers In
$ 2,455,000
$ 910,600
$ 197,000
$ 1,000,000
Total Revenues
$ 4,011,269
$ 2,507,988
$ 1,942,011
$ 3,532,269
Expenditures
Employee Compensation
$ 675,800
$ 709,991
$ 716,658
$ 832,853
Employee Benefits
$ 383,045
$ 424,688
$ 318,911
$ 306,618
Materials
$ 632,757
$ 902,821
$ 506,467
$ 703,404
Contract Services
$ 184,272
$ 181,364
$ 235,580
$ 248,840
Cost Allocation
$
-
$
-
$ 71,028
$ 253,837
Special Projects
$ 98,353
$ 190,772
$
-
$ 225,000
Other Financing Uses
$ 221,459
$ 115,426
$ 221,459
$ 285,961
Transfers Out
$
-
$ 16,000
$
-
$
-
Contingencies
$
-
$
-
$ 9,276
$
-
Total Expenditures
$ 2,195,686
$ 2,541,062
$ 2,079,379
$ 2,856,513
Fund Balance
$ 1,815,583
$ (33,074)
$ (137,368)
$ 675,756
General Fund Costs
$ 2,455,000
$ 910,600
$ 197,000
$ 1,000,000
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.30 0
0 0

BUSINESS SYSTEMS ANALYST

1.00 1.00

CHIEF TECHNOLOGY OFFICER

0.20 0.20

0.00 0.22

INFO TECHNOLOGY MANAGER

1.00 1.00

1.00 1.00
I.T. ASSISTANT

2.00 0
0 0

MANAGEMENT ANALYST
0 0.30

0.30 0.30

NETWORK SPECIALIST
0 2.00

2.00 2.00
Total

4.50 4.50

4.30 4.52
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Innovation and Technology
230
GIS
Budget Unit 610-35-986
Information Technology - GIS - GIS
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,128,627
Total Expenditures
$ 1,303,472
Fund Balance
$ (174,845)
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

2.4 FTE
Program Overview
The Geographic Information Systems (GIS) program serves as Cupertino’s central resource for capturing, managing, analyzing, and visualizing the City's enterprise information. In addition to administering the City’s asset management system, public service request system, data warehouse, and SharePoint intranet Hub, the GIS program also manages key collaborative platforms such as MicrosoV Teams, Planner, and supports research and development related to artiﬁcial intelligence. Through the creation of maps, reports, dashboards, and charts, the program enables staﬀ, residents, businesses, and the development community to explore, interpret, and understand critical city data. By providing clear and accessible visualizations, the GIS program supports informed decision-making and collaborative problem-solving across the organization and the community.

Service Objectives
Efficient Data Management
Coordination and management of the City’s data warehouse used to centralizes enterprise data, while ensuring consistency, enhancing performance, supporting historical analysis, and enabling data-driven decisions through seamless integration with analytics tools.

Data Analysis and Visualization
The GIS program analyzes city data to identify paDerns and trends, presenting ﬁndings through maps, reports, dashboards, and charts to support informed decision-making.

User Support and Training
Staff and residents receive guidance and training to effectively use data tools for analysis, problem-solving, and decision-making.

Platform Administration
The GIS program manages and maintains core platforms, including GIS, asset management, public service requests, data warehouse, intranet hub, collaboration tools, and digital workflows.

Collaboration and Integration
GIS supports collaboration by integrating data and tools across departments, agencies, and stakeholders to enhance coordination and information sharing.

Disaster Response and Recovery
The GIS platform supports emergency response and recovery with tools for damage assessment, incident mapping, resource tracking, and situational awareness, ensuring timely and informed decision-making.

Continuous Improvement
The program regularly enhances platforms and processes to meet evolving needs, leverage new technologies, and adopt best practices.

Proposed Budget
FY 2025-26 Proposed Budget
Innovation and Technology
231
Proposed Budget
It is recommended that City Council approve a budget of $1,303,472 for the GIS program. This represents a decrease of $139,777 (-

9.7%) from the FY 2024-25 Adopted Budget.

The decrease is a result of the reduction of a manager from this division and the reassignment of a part-time applications specialist to the Applications Division.

These decreases are oﬀset by an increase in salary due to a request for a new classiﬁcation of Senior Business Analyst, Cost Allocation, and conference and training expenses. This new classiﬁcation will play a key leadership role in driving a variety of technology initiatives and managing complex IT projects, as well as provide critical oversight for optimizing business processes, ensuring they align with the City's strategic goals.

This budget includes the following requests:

GIS - 811 Integration Software
15,000
GIS - ESRI Enterprise Licenses
3,800
GIS - AI Solution for CMO Staff Reports or State Bill
Tracking
10,000
GIS - Chatbox
5,000
GIS - OmniData
23,000
Total Requests
$56,800
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 928,949
$ 955,136
$ 1,424,495
$ 1,128,627
Transfers In
$
-
$ 127,084
$
-
$
-
Total Revenues
$ 928,949
$ 1,082,220
$ 1,424,495
$ 1,128,627
Expenditures
Employee Compensation
$ 701,051
$ 723,005
$ 697,432
$ 489,000
Employee Benefits
$ 372,364
$ 399,042
$ 286,132
$ 187,108
Materials
$ 98,014
$ 168,716
$ 225,603
$ 258,377
Contract Services
$ 123,985
$ 143,889
$ 176,200
$ 206,562
Cost Allocation
$
-
$
-
$ 52,859
$ 162,425
Special Projects
$ 204,240
$ 49,810
$
-
$
-
Contingencies
$
-
$
-
$ 5,023
$
-
Total Expenditures
$ 1,499,654
$ 1,484,462
$ 1,443,249
$ 1,303,472
Fund Balance
$ (570,706)
$ (402,242)
$ (18,754)
$ (174,845)
General Fund Costs
$
-
$ 127,084
$
-
$
-
Staffing
FY 2025-26 Proposed Budget
Innovation and Technology
232
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.20 0
0 0

CHIEF TECHNOLOGY OFFICER

0.20 0.20

0.00 0.20

GIS ANALYST

1.00 1.00

1.00 0

GIS PROGRAM MANAGER

1.00 1.00

1.00 0

MANAGEMENT ANALYST

1.00 1.20

1.20 1.20

SENIOR BUSINESS SYSTEMS ANALYST
0 0
0 1.00
Total

3.40 3.40

3.20 2.40
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Innovation and Technology
233
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FY 2025-26 Proposed Budget
Innovation and Technology
234
Administrative Services
FY 2025-26 Proposed Budget
Administrative Services
235
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FY 2025-26 Proposed Budget
Administrative Services
236
Department Overview
Budget Units
Budget Unit
Program
2026 Proposed Budget
Administrative Services
$ 665,251
100-40-400
Administrative Services Administration
$ 665,251
Finance
$ 3,557,842
100-41-405
Accounting
$ 2,169,694
100-41-406
Business Licenses
$ 290,993
100-41-425
Purchasing
$ 719,444
100-41-426
Budget
$ 377,711
Human Resources
$ 7,024,904
100-44-412
Human Resources
$ 1,527,704
642-44-414
Retiree Benefits
$ 1,677,311
100-44-417
Insurance Administration
$ 2,537,324
620-44-418
Workers Compensation Insurance
$ 495,813
641-44-419
Long Term Disability
$ 130,875
641-44-420
Compensated Absences
$ 655,877
Total
$ 11,247,997
FY 2025-26 Proposed Budget
Administrative Services
237
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 8,905,591
Total Expenditures
$ 11,247,997
Fund Balance
$ 209,708
General Fund Costs
$ 5,168,167
% Funded by General Fund

45.9%
Total Staffing

18.9 FTE
Organization
Kristina Alfaro
, Director of Administrative Services
FY 2025-26 Proposed Budget
Administrative Services
238
Performance Measures
Finance Division
Goal: Financial Stability - Provide a sustainable level of core services that are funded from ongoing and stable revenue sources.

Benefit: Citizens can enjoy high quality of services that meet community priorities.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
General Fund committed, assigned, and unassigned fund balance as a % of budgeted appropriations
122%
45%
101%
35%
Credit Rating
AA+
AA+
AA+
AA+
Actual revenue vs. budget (% below budget)
17%
20%
147%
10%
Actual expenditures (% below budget)
14%
14%
189%
5%
Funding allocated to high priority services (Public Works, Community Development, Law Enforcement)
58%
66%
71%
63%
Human Resources Division
Goal: To create a thriving organization with meaningful careers in public service.

Benefit: The agency supports a professional and engaged workforce offering diverse and quality community services.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
# of Worker’s Compensation Cases
4 9
5 0
Total recordable Injury Rate YTD

1.4%

3.3%

1.9%
0%
% absenteeism (% of total annual work hours)
3%
3%
3%
2%
% turnover rate
9%
7%
3%
1%
% Employee participation in wellness activities
38%
44%
41%
75%
Average # of applications received per recruitment
45 50
83 50
Recruitment timeline - # days from hiring request to offer letter 105
79 63
60 FY 2025-26 Proposed Budget
Administrative Services
239
Workload Indicators
Finance Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
# of vendor checks processed
5,130
4,541
2,407
# of payroll checks processed
9,176
9,038
4,505
# of business license applications
969
1,087
587
# of business license renewals
2,176
2,206
1,089
# of journal entries posted
3,695
4,560
3,273
# of purchase orders approved
543
445
332
# of receipts processed
11,275
10,191
5,114
Human Resources Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
# of regular recruitments
29 21
12 # of regular new hires
31 24
17 # of temporary new hires
70 68
15 # of personnel payroll changes
773
768
160
# of full-time employee exits processed
22 25
11 # of mandated training classes offered*
19 15
11 # of employees participating in the wellness program 80 94
79 * some trainings mandated every other year, however not on the same annual schedule Proposed Budget
It is recommended that City Council approve a budget of $11,247,997 for the Administrative Services department. This represents an increase of $692,367 (6.6%) from the FY 2024-25 Adopted Budget.

This increase is due to salary costs related to a proposed new classiﬁcation of Assistant Director of Administrative Services to overﬁll a Budget Manager position, the reclassiﬁcation of an Account Clerk II position to a Management Analyst which will beDer align with program needs, and a new Management Analyst to support grants management and purchasing.

The increase is also due to a request of $200,000 for a Citywide Strategic Plan along with additional budget requests of $55,000 that are discussed in program narratives in this department.

In addition, contingency dollars have been calculated oﬀ of department's FY 2025-26 base budget materials and contracts and have been consolidated into materials budgets.

FY 2025-26 Proposed Budget
Administrative Services
241
Proposed Expenditures by Division
Department Expenditure History
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

62.5%

31.6%

5.9%
Human Resources
Finance
Administrative Services
$8.54M
$9.04M
$10.6M
$11.2M
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
FY 2025-26 Proposed Budget
Administrative Services
242
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 3,974,879
$ 4,167,314
$ 5,103,482
$ 5,736,007
Miscellaneous Revenue
$ 1,429,591
$ 43,680
$
-
$
-
Other Financing Sources
$ 436,462
$
-
$ 468,984
$ 553,531
Transfers In
$ 891,898
$ 380,000
$ 2,183,398
$ 2,616,053
Total Revenues
$ 6,732,830
$ 4,590,994
$ 7,755,864
$ 8,905,591
Expenditures
Employee Compensation
$ 2,446,331
$ 2,779,374
$ 2,766,469
$ 2,958,943
Employee Benefits
$ 2,377,228
$ 2,600,731
$ 2,889,460
$ 2,986,362
Materials
$ 127,195
$ 79,521
$ 111,160
$ 180,828
Contract Services
$ 3,236,527
$ 3,199,416
$ 4,232,614
$ 4,331,333
Cost Allocation
$ 349,530
$ 308,962
$ 511,081
$ 550,531
Special Projects
$ 4,200
$ 67,300
$
-
$ 240,000
Contingencies
$
-
$
-
$ 44,846
$
-
Total Expenditures
$ 8,541,011
$ 9,035,304
$ 10,555,630
$ 11,247,997
Fund Balance
$ 149,410
$ (1,829,607)
$ (366,139)
$ 209,708
General Fund Costs
$ 2,849,487
$ 2,994,704
$ 4,617,025
$ 5,168,167
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Administrative Services
243
Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ACCOUNTANT I
0 0
0 2.00

ACCOUNTANT II

2.00 2.00

2.00 0

ACCOUNT CLERK II

3.00 3.00

3.00 2.00

ACCOUNTING TECHNICIAN

1.00 1.00

ADMINISTRATIVE ASSISTANT

0.95 0
0 0

ASSISTANT DIRECTOR OF ADMIN SERVICES
0 0
0 1.00

BUDGET MANAGER

1.00 1.00

1.00 0

DIRECTOR OF ADMIN SERVICES

1.00 1.00

FINANCE MANAGER

0.95 0.95

GRANTS MANAGEMENT ANALYST
0 0
0 1.00

HUMAN RESOURCES ANALYST II

2.00 2.00

HUMAN RESOURCES MANAGER

1.00 1.00

HUMAN RESOURCES TECH

2.00 2.00

MANAGEMENT ANALYST
0 0.95

0.95 1.00

PURCHASING MANAGER

1.00 1.00

SENIOR ACCOUNTANT

1.00 1.00

SENIOR MANAGEMENT ANALYST

2.00 1.00

1.00 1.95
Total

18.90 17.90

17.90 18.90
FY 2025-26 Proposed Budget
Administrative Services
244
Administrative Services Administration
Budget Unit 100-40-400
General Fund - Administrative Services - Administrative Services Administration Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 36,070
Total Expenditures
$ 665,251
Fund Balance
$
-
General Fund Costs
$ 629,181
% Funded by General Fund

94.6%
Total Staffing

1.7 FTE
Program Overview
The Administrative Services Administration program oversees and coordinates Human Resources/Risk Management, Finance, Purchasing, Budget, and Treasury. In Fall 2022, City Council adopted the City's Fraud, Waste, and Abuse (FWA) Program which is administered by the City's Internal Auditor. The Internal Auditor monitors the hotline, triages complaints received, recommends action to the appropriate City personnel, and conducts investigations, as appropriate. Per Council direction, the Internal Auditor contract has moved from this program to City Council budget (100-10-100). Although the dollars are budgeted in the City Council program, the contract remains administered by the Administrative Services Department. Lastly, staﬀ support from this program is provided to the Audit Committee.

Service Objectives
Manage the City's investment portfolio to obtain safety of funds, liquidity, and a reasonable rate of return.

Perform special projects for the City Manager.

Manage contract for the City's Fraud, Waste, Abuse Program.

Provide staff support to Audit Committee.

Proposed Budget
It is recommended that City Council approve a budget of $665,251 for the Administrative Services Administration program. This represents an increase of $279,161 (72.3%) from the FY 2024-25 Adopted Budget.

The increase is primarily due to compensation and beneﬁts due to a proposed new classiﬁcation of Assistant Director of Administrative Services. If this new classiﬁcation is approved, the Assistant Director of Administrative Services will only represent

0.25 of this program.

This budget includes requests for $200,000 to fund a citywide strategic plan as recommended in both internal audits and the budget format review.

Special Projects
The following table shows the special projects for the fiscal year.

Special Project

Appropriation
Revenue
Funding Source
Description
Citywide Strategic Plan
$200,000
$200,000
General Fund
Citywide Strategic Plan
Total
$200,000
$200,000
FY 2025-26 Proposed Budget
Administrative Services
245
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 156,003
$ 154,333
$ 35,714
$ 36,070
Miscellaneous Revenue
$ 11
$
-
$
-
$
-
Total Revenues
$ 156,014
$ 154,333
$ 35,714
$ 36,070
Expenditures
Employee Compensation
$ 540,819
$ 237,394
$ 239,790
$ 294,614
Employee Benefits
$ 220,816
$ 92,162
$ 105,249
$ 114,197
Materials
$ 17,917
$ 8,807
$ 12,199
$ 25,200
Contract Services
$
-
$ 1,835
$ 5,505
$ 5,681
Cost Allocation
$
-
$
-
$ 23,126
$ 25,559
Special Projects
$
-
$
-
$
-
$ 200,000
Contingencies
$
-
$
-
$ 221
$
-
Total Expenditures
$ 779,552
$ 340,198
$ 386,090
$ 665,251
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 623,538
$ 185,865
$ 350,376
$ 629,181
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.95 0
0 0

ASSISTANT DIRECTOR OF ADMIN SERVICES
0 0
0 0.25

DIRECTOR OF ADMIN SERVICES

0.80 0.20

0.20 0.20

MANAGEMENT ANALYST
0 0.20

0.20 0

SENIOR MANAGEMENT ANALYST

2.00 1.00

1.00 1.20
Total

3.75 1.40

1.40 1.65
The increase in staffing is due to a proposed new classification of Assistant Director of Administrative Services.

FY 2025-26 Proposed Budget
Administrative Services
246
Accounting
Budget Unit 100-41-405
General Fund - Finance - Accounting
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,918,912
Total Expenditures
$ 2,169,694
Fund Balance
$
-
General Fund Costs
$ 250,782
% Funded by General Fund

11.6%
Total Staffing

7.8 FTE
Program Overview
The Finance Division is responsible for managing all ﬁnancial accounting and treasury functions for the City of Cupertino. This includes maintaining accurate and timely ﬁnancial records, processing payroll, collecting revenue, managing banking and investments, and disbursing City funds. The Division also ensures compliance with all required federal, state, and other regulatory ﬁnancial reporting through its Accounting program. Additionally, Finance oversees the City's three investment policies, conducts financial analyses and research, and prepares reports on fiscal matters for both internal and external stakeholders.

Service Objectives
Accurately process all ﬁnancial transactions for the City, including general ledger accounting, cash management, payroll, accounts payable, revenue collection, banking, investments, and miscellaneous billing.

Ensure all ﬁnancial transactions are recorded in compliance with applicable regulatory requirements and sound ﬁnancial practices.

Prepare timely and accurate financial reports.

Uphold a high standard of professionalism in administering the City’s ﬁnancial policies, managing transactions, and interacting with the public.

Provide prompt and courteous responses to inquiries from the public and other City departments.

Proposed Budget
It is recommended that City Council approve a budget of $2,169,694 for the Accounting program. This represents an increase of $253,914 (13.3%) from the FY 2024-25 Adopted Budget.

The increase is due to the reallocation of staﬀ between budget units, the reclassiﬁcation of an Account Clerk II position to a Management Analyst to beDer align with program needs, and the allocation of a portion (25%) of the proposed Assistant Director of Administrative Services position to support the Finance Division.

FY 2025-26 Proposed Budget
Administrative Services
247
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 2,112,498
$ 2,128,861
$ 1,626,339
$ 1,918,912
Miscellaneous Revenue
$ 39,662
$ 43,680
$
-
$
-
Total Revenues
$ 2,152,160
$ 2,172,541
$ 1,626,339
$ 1,918,912
Expenditures
Employee Compensation
$ 803,440
$ 1,002,160
$ 960,073
$ 1,103,037
Employee Benefits
$ 308,804
$ 420,688
$ 471,799
$ 551,185
Materials
$ 14,576
$ 7,014
$ 16,323
$ 27,736
Contract Services
$ 348,778
$ 325,512
$ 346,595
$ 349,900
Cost Allocation
$
-
$
-
$ 116,454
$ 137,836
Special Projects
$ 4,200
$ 47,300
$
-
$
-
Contingencies
$
-
$
-
$ 4,536
$
-
Total Expenditures
$ 1,479,798
$ 1,802,674
$ 1,915,780
$ 2,169,694
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ (672,362)
$ (369,866)
$ 289,441
$ 250,782
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ACCOUNTANT I
0 0
0 1.90

ACCOUNTANT II

1.90 1.90

1.90 0

ACCOUNT CLERK II

2.00 2.00

2.00 1.50

ACCOUNTING TECHNICIAN

1.00 1.00

ASSISTANT DIRECTOR OF ADMIN SERVICES
0 0
0 0.25

DIRECTOR OF ADMIN SERVICES
0 0.20

0.20 0.20

FINANCE MANAGER

0.95 0.95

MANAGEMENT ANALYST
0 0
0 1.00

SENIOR ACCOUNTANT

1.00 1.00

1.00 1.00
Total

6.85 7.05

7.05 7.80
Changes in staﬃng include the conversion of the Budget Manager position to an Assistant Director of Administrative Services, the reclassiﬁcation of an Account Clerk II position to a Management Analyst, and the reallocation of an Account Clerk II from the Business License Program to better support the Finance Division's operations and strategic initiatives.

FY 2025-26 Proposed Budget
Administrative Services
248
Business Licenses
Budget Unit 100-41-406
General Fund - Finance - Business Licenses
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 290,993
Fund Balance
$
-
General Fund Costs
$ 290,993
% Funded by General Fund
100.0%
Total Staffing

0.6 FTE
Program Overview
The Business Licenses program monitors business licensing activity for compliance with the City Municipal Code and applicable state law.

Service Objectives
Issue business licenses to entities conducting business within the city limits of Cupertino.

Collect appropriate business license fees.

Monitor compliance with the Business License Tax Code and provide useful information related to business activity to City departments.

Identify non-compliant business activity.

Proposed Budget
It is recommended that City Council approve a budget of $290,993 for the Business Licenses program. This represents a decrease of $34,074 (-10.5%) from the FY 2024-25 Adopted Budget.

The net expenditure decrease is due to the decrease in changes of staﬀ allocations from the program's engagement of a third-party service provider to assist with business license administration, including monitoring compliance, processing applications, and enhancing discovery eﬀorts to identify unlicensed business activities. This change is expected to streamline operations, improve service delivery, and strengthen overall compliance.

FY 2025-26 Proposed Budget
Administrative Services
249
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 114,293
$ 109,355
$ 109,333
$ 58,587
Employee Benefits
$ 57,200
$ 55,009
$ 58,740
$ 35,174
Materials
$ 204
$ 231
$
-
$
-
Contract Services
$ 18,753
$ 17,753
$
-
$ 39,000
Cost Allocation
$ 240,930
$ 208,512
$ 156,994
$ 158,232
Total Expenditures
$ 431,380
$ 390,860
$ 325,067
$ 290,993
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 431,379
$ 390,860
$ 325,067
$ 290,993
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ACCOUNTANT I
0 0
0 0.10

ACCOUNTANT II

0.10 0.10

0.10 0

ACCOUNT CLERK II

1.00 1.00

1.00 0.50
Total

1.10 1.10

1.10 0.60
The program decreased by 0.50 FTE Account Clerk II as a result of the assistance from the third-party provider. The partial FTE was reallocated to the Finance Division.

FY 2025-26 Proposed Budget
Administrative Services
250
Purchasing
Budget Unit 100-41-425
General Fund - Finance - Purchasing
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 387,426
Total Expenditures
$ 719,444
Fund Balance
$
-
General Fund Costs
$ 332,018
% Funded by General Fund

46.1%
Total Staffing

2.5 FTE
Program Overview
The Purchasing program provides a hybrid approach to oversight and management of the City's procurement of goods and services. A hybrid procurement program assures fair and open acquisition processes that seek to obtain maximum value for each dollar spent. Major activities include providing review, guidance, and standardization for soliciting formal and informal competitive bids and proposals, obtaining quotes, and participating in cooperative procurements lead by other governmental agencies. In addition, the Purchasing program assists City employees in complying with all legal and ethical requirements.

Service Objectives
Oversee and manage the procurement of goods and services by the City while ensuring compliance with applicable federal, state, and local laws, ordinances, rules, and regulations.

Develop and implement strategic procurement planning, procurement policies and procedures, quality control, procurement training, electronic procurement systems, and procurement card administration.

Provide professional support and contractual advice to all stakeholders involving contractual services, consultants, equipment, supplies, construction, capital improvements, and other applicable activities.

Keep informed of current developments in the field of purchasing, prices, market conditions, and new products.

Proposed Budget
It is recommended that City Council approve a budget of $719,444 for the Purchasing program. This represents an increase of $294,635 (69.4%) from the FY 2024-25 Adopted Budget.

The increase is primarily due to the request to add one (1) FTE management analyst that will support grant submiDals, tracking and reporting while also supporting purchasing activities throughout the city. Also requested in this budget is a special project request to fund citywide purchasing training.

Special Projects
The following table shows the special projects for the fiscal year.

Special Project
Appropriation
Revenue
Funding Source
Description
Citywide Purchasing
Training
$20,000
$20,000
General Fund
Further enhance and
standardize citywide
purchasing
Total
$20,000
$20,000
FY 2025-26 Proposed Budget
Administrative Services
251
Per the City Council Special Project Policy, minor repairs and equipment purchases are no longer included in the special project category. Prior special projects have been moved to the contract or material expense categories.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$
-
$
-
$ 321,408
$ 387,426
Total Revenues
$
-
$
-
$ 321,408
$ 387,426
Expenditures
Employee Compensation
$ 35,897
$ 272,096
$ 272,068
$ 466,449
Employee Benefits
$ (3,149)
$ 113,106
$ 131,492
$ 205,047
Materials
$ 1,546
$ 891
$ 1,409
$ 6,040
Contract Services
$ 200
$
-
$
-
$
-
Cost Allocation
$
-
$
-
$ 19,822
$ 21,908
Special Projects
$
-
$
-
$
-
$ 20,000
Contingencies
$
-
$
-
$ 18
$
-
Total Expenditures
$ 34,494
$ 386,093
$ 424,809
$ 719,444
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 34,494
$ 386,093
$ 103,401
$ 332,018
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ASSISTANT DIRECTOR OF ADMIN SERVICES
0 0
0 0.25

DIRECTOR OF ADMIN SERVICES
0 0.20

0.20 0.20

GRANTS MANAGEMENT ANALYST
0 0
0 1.00

PURCHASING MANAGER

1.00 1.00

1.00 1.00
Total

1.00 1.20

1.20 2.45
The increase in staffing is due to the addition of a management analyst.

FY 2025-26 Proposed Budget
Administrative Services
252
Budget
Budget Unit 100-41-426
General Fund - Finance - Budget
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 577,634
Total Expenditures
$ 377,711
Fund Balance
$
-
General Fund Costs
$ (199,923)
% Funded by General Fund
-52.9%
Total Staffing

1.2 FTE
Program Overview
The Budget program manages the budget-to-actual activities for both the operating budget and capital budgets. The program also develops, delivers, and updates the annual operating budget, twenty-year long-term ﬁnancial forecast, and revenue and expenditure projections. Additionally, the Budget program provides ﬁnancial planning and ﬁscal analysis on City issues and complex business decisions.

Service Objectives
Develops the annual operating budget.

Coordinates the preparation and publication of the operating budget document.

Communicates the budget through the City's interactive financial transparency portal.

Engages residents in the budgeting process.

Develops the Twenty-Year General Fund Financial Forecast.

Prepares and updates revenue and expenditure forecasts.

Analyze budget performance during the year and prepare Quarterly Financial Reports.

Provides departments with timely and accurate financial reports to assist them in their daily decision-making.

Assists departments with any necessary budget amendments during the year.

Advises the City in the areas of short and long-term financial planning and fiscal analysis.

Advises the City in developing and implementing sound financial policies.

Proposed Budget
It is recommended that City Council approve a budget of $377,711 for the Budget program. This represents a decrease of $195,171 (-34.1%) from the FY 2024-25 Adopted Budget.

The decrease is primarily due to compensation and beneﬁts as the Budget Manager position which is previously fully funded in this program will be converted into a proposed new classiﬁcation of Assistant Director of Administrative Services the Assistant Director to help manage the functions and activities of the Finance, Purchasing and Budget divisions. If this new classiﬁcation is approved, the Assistant Director of Administrative Services will only represent 0.25 of this program.

The budget also include a special project request to fund a study of potential revenue tax measures.

Special Projects
The following table shows the special projects for the fiscal year.

FY 2025-26 Proposed Budget
Administrative Services
253
Special Project
Appropriation
Revenue
Funding Source
Description
Potential Tax Measure
Study
$20,000
$20,000
General Fund
Analyze Proposed Tax
Measures
Total
$20,000
$20,000
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$
-
$
-
$ 507,316
$ 577,634
Total Revenues
$
-
$
-
$ 507,316
$ 577,634
Expenditures
Employee Compensation
$ 130,237
$ 348,497
$ 366,895
$ 216,178
Employee Benefits
$ 26,849
$ 129,605
$ 155,599
$ 87,967
Materials
$ 7,168
$ 7,970
$ 17,953
$ 17,966
Contract Services
$ 4,280
$
-
$
-
$
-
Cost Allocation
$
-
$
-
$ 32,211
$ 35,600
Special Projects
$
-
$ 20,000
$
-
$ 20,000
Contingencies
$
-
$
-
$ 224
$
-
Total Expenditures
$ 168,534
$ 506,072
$ 572,882
$ 377,711
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 168,534
$ 506,073
$ 65,566
$ (199,923)
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ASSISTANT DIRECTOR OF ADMIN SERVICES
0 0
0 0.25

BUDGET MANAGER

1.00 1.00

1.00 0

DIRECTOR OF ADMIN SERVICES
0 0.20

0.20 0.20

MANAGEMENT ANALYST
0 0.75

0.75 0

SENIOR MANAGEMENT ANALYST
0 0
0 0.75
Total

1.00 1.95

1.95 1.20
The change in staﬃng is due to the Budget Manager position being converted into a proposed new classiﬁcation of Assistant Director of Administrative Services.

FY 2025-26 Proposed Budget
Administrative Services
254
Human Resources
Budget Unit 100-44-412
General Fund - Human Resources - Human Resources
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,139,591
Total Expenditures
$ 1,527,704
Fund Balance
$
-
General Fund Costs
$ 388,113
% Funded by General Fund

25.4%
Total Staffing

4.9 FTE
Program Overview
The Human Resources Division is responsible for the administration of human resources programs, employee beneﬁts, and labor relation programs including personnel selection, classiﬁcation, compensation, equal employment opportunity, labor negotiations, employee relations, employee training and development, beneﬁts, HRIS and retirement. The Human Resources Administration Division budget covers contracts and materials associated with supporting these internal services functions.

In addition, Human Resources administers risk management, safety and wellness programs, a self-insured workers’ compensation program, and retiree medical insurance. Funding for these internal services is reﬂected in subsequent Human Resources program budgets.

Service Objectives
Provide a working environment where respect for the individual is encouraged and safeguarded.

Provide timely personnel services to departments and divisions in a fair, objective, and equitable manner.

Enter into agreements with employee groups concerning terms and conditions of employment.

Provide an employee development program addressing immediate and long-term training needs.

Provide departments a listing of qualiﬁed persons for employment consideration within sixty days of an authorized vacant position.

Ensure equal employment opportunities.

Administer classification plan.

Administer employee benefits.

Provide personnel services consistent with the operational needs of the user department.

Proposed Budget
It is recommended that City Council approve a budget of $1,527,704 for the Human Resources program. This represents an increase of $60,177 (4.1%) from the FY 2024-25 Adopted Budget.

This program also includes proposed budget requests of $5,000 for recurring costs for Diversity, Equity, and Inclusion (DEI) events for internal staﬀ-related events. This budget also includes requests for $10,000 for City-Wide Employee Events which includes the Annual Wellness Fair.

FY 2025-26 Proposed Budget
Administrative Services
255
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 1,706,378
$ 1,884,120
$ 1,000,511
$ 1,139,591
Miscellaneous Revenue
$ 2,470
$
-
$
-
$
-
Total Revenues
$ 1,708,848
$ 1,884,120
$ 1,000,511
$ 1,139,591
Expenditures
Employee Compensation
$ 767,855
$ 755,422
$ 765,589
$ 767,356
Employee Benefits
$ 367,391
$ 381,501
$ 351,256
$ 310,702
Materials
$ 85,784
$ 54,608
$ 63,276
$ 103,886
Contract Services
$ 300,638
$ 240,397
$ 204,445
$ 257,216
Cost Allocation
$
-
$
-
$ 80,114
$ 88,544
Contingencies
$
-
$
-
$ 2,847
$
-
Total Expenditures
$ 1,521,668
$ 1,431,928
$ 1,467,527
$ 1,527,704
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ (187,181)
$ (452,191)
$ 467,016
$ 388,113
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

DIRECTOR OF ADMIN SERVICES

0.20 0.20

HUMAN RESOURCES ANALYST II

1.70 1.70

HUMAN RESOURCES MANAGER

1.00 1.00

HUMAN RESOURCES TECH

1.95 1.95

1.95 1.95
Total

4.85 4.85

4.85 4.85
There are no changes to the current levels of staffing.

FY 2025-26 Proposed Budget
Administrative Services
256
Retiree Benefits
Budget Unit 642-44-414
Retiree Medical - Human Resources - Retiree Benefits
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,946,053
Total Expenditures
$ 1,677,311
Fund Balance
$ 268,742
General Fund Costs
$ 1,946,053
% Funded by General Fund
116.0%
Total Staffing
FTE
Program Overview
The Retiree Benefits program administers the City’s Other Post-Employment Benefits (OPEB).

Service Objectives
Provide investment oversight and appropriate funding for the City’s retiree medical liability. The City established a trust account with Public Agency Retirement Services (PARS) that will fund the future liability. Annual contributions from the City are deposited into the trust and invested in a portfolio of equity, bond, and money market funds.

Proposed Budget
It is recommended that City Council approve a budget of $1,677,311 for the Retiree Beneﬁts program. This represents an increase of $68,266 (4.2%) from the FY 2024-25 Adopted Budget.

The number is based on the City's most current OPEB actuarial report.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Miscellaneous Revenue
$ 1,385,759
$
-
$
-
$
-
Transfers In
$ 9,898
$
-
$ 1,592,398
$ 1,946,053
Total Revenues
$ 1,395,657
$
-
$ 1,592,398
$ 1,946,053
Expenditures
Employee Benefits
$ 1,380,875
$ 1,387,959
$ 1,592,398
$ 1,662,000
Cost Allocation
$ 14,782
$ 13,988
$ 16,647
$ 15,311
Total Expenditures
$ 1,395,657
$ 1,401,947
$ 1,609,045
$ 1,677,311
Fund Balance
$
-
$ (1,401,947)
$ (16,647)
$ 268,742
General Fund Costs
$ 9,898
$
-
$ 1,592,398
$ 1,946,053
Staffing
FY 2025-26 Proposed Budget
Administrative Services
257
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Administrative Services
258
Insurance Administration
Budget Unit 100-44-417
General Fund - Human Resources - Insurance Administration Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,676,374
Total Expenditures
$ 2,537,324
Fund Balance
$
-
General Fund Costs
$ 860,950
% Funded by General Fund

33.9%
Total Staffing

0.2 FTE
Program Overview
The Insurance Administration General Liability and Property programs and Employment Practices Law insurance.

Service Objectives
Provide the City with General Liability and Property Insurance Provide the City with Employment Practices Law Insurances Proposed Budget
It is recommended that City Council approve a budget of $2,537,324 for the Insurance Administration program. This represents an increase of $92,370 (3.8%) from the FY 2024-25 Adopted Budget.

The Increase is due to an increase in annual premiums for General Liability and Property Insurance claim expenses.

FY 2025-26 Proposed Budget
Administrative Services
259
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$
-
$
-
$ 1,612,194
$ 1,676,374
Miscellaneous Revenue
$ 1,689
$
-
$
-
$
-
Total Revenues
$ 1,689
$
-
$ 1,612,194
$ 1,676,374
Expenditures
Employee Compensation
$ 21,635
$ 20,924
$ 21,469
$ 21,470
Employee Benefits
$ 7,960
$ 8,550
$ 9,761
$ 8,820
Contract Services
$ 1,476,879
$ 1,887,701
$ 2,381,478
$ 2,504,296
Cost Allocation
$ 54,402
$ 50,696
$ 2,478
$ 2,738
Contingencies
$
-
$
-
$ 29,768
$
-
Total Expenditures
$ 1,560,876
$ 1,967,871
$ 2,444,954
$ 2,537,324
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 1,559,187
$ 1,967,870
$ 832,760
$ 860,950
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

HUMAN RESOURCES ANALYST II

0.10 0.10

HUMAN RESOURCES TECH

0.05 0.05

0.05 0.05
Total

0.15 0.15

0.15 0.15
FY 2025-26 Proposed Budget
Administrative Services
260
Workers Compensation Insurance
Budget Unit 620-44-418
Workers' Compensation - Human Resources - Workers Compensation Insurance Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 553,531
Total Expenditures
$ 495,813
Fund Balance
$ 57,718
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

0.2 FTE
Program Overview
This program provides oversight of the Workers’ Compensation program, including claims, proactive Risk Management, return to work accommodations and excess workers compensation insurance. Additionally, this program is responsible for the administration of the City's self-insured unemployment insurance benefit account.

Service Objectives
Manage employee industrial injury and/or illness and provide proactive risk management programs to ensure employee safety in the workplace.

Monitor costs associated with claims.

Analyze and implement proactive measures to curtail costs.

Implement a return to work policy.

Manage and administer the City's unemployment insurance benefit account with the State of CA.

Proposed Budget
It is recommended that City Council approve a budget of $495,813 for the Workers Compensation Insurance program. This represents a decrease of $75,597 (-13.2%) from the FY 2024-25 Adopted Budget.

The overall decrease is due to a decrease in estimated workers compensation claim expenses. If any adjustments are needed in this program they will be brought to council for their consideration.

FY 2025-26 Proposed Budget
Administrative Services
261
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Other Financing Sources
$ 436,462
$
-
$ 468,984
$ 553,531
Total Revenues
$ 436,462
$
-
$ 468,984
$ 553,531
Expenditures
Employee Compensation
$ 32,155
$ 33,526
$ 31,252
$ 31,252
Employee Benefits
$ 10,482
$ 12,151
$ 13,166
$ 11,270
Contract Services
$ 470,630
$ (38,356)
$ 470,591
$ 400,840
Cost Allocation
$ 28,369
$ 29,295
$ 50,519
$ 52,451
Contingencies
$
-
$
-
$ 5,882
$
-
Total Expenditures
$ 541,636
$ 36,616
$ 571,410
$ 495,813
Fund Balance
$ (105,174)
$ (36,615)
$ (102,426)
$ 57,718
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

HUMAN RESOURCES ANALYST II

0.20 0.20

0.20 0.20
Total

0.20 0.20

0.20 0.20
There are no changes to the current levels of staffing.

FY 2025-26 Proposed Budget
Administrative Services
262
Long Term Disability
Budget Unit 641-44-419
Compensated Absence/LTD - Human Resources - Long Term Disability Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 130,875
Fund Balance
$ (130,875)
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing
FTE
Program Overview
This program oversees claims and premiums associated with Long Term Disability.

Service Objectives
Obtain and manage insurance policies
Negotiate rates
Coordinate claims
Proposed Budget
It is recommended that City Council approve a budget of $130,875 for the Long Term Disability program. This represents an increase of $20,546 (18.6%) from the FY 2024-25 Adopted Budget.

The increase is due to a monthly premium expense associated with providing a contracted benefit for full-time employees.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Contract Services
$ 97,976
$ 98,820
$ 108,000
$ 130,000
Cost Allocation
$ 2,767
$ 2,381
$ 979
$ 875
Contingencies
$
-
$
-
$ 1,350
$
-
Total Expenditures
$ 100,743
$ 101,201
$ 110,329
$ 130,875
Fund Balance
$ (100,743)
$ (101,201)
$ (110,329)
$ (130,875)
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
FY 2025-26 Proposed Budget
Administrative Services
263
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Administrative Services
264
Compensated Absences
Budget Unit 641-44-420
Compensated Absence/LTD - Human Resources - Compensated Absences Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 670,000
Total Expenditures
$ 655,877
Fund Balance
$ 14,123
General Fund Costs
$ 670,000
% Funded by General Fund
102.2%
Total Staffing
FTE
Program Overview
This program provides for payment of liabilities associated with employees retiring or leaving service.

Service Objectives
Properly account and disburse benefits as set forth in the employee contracts.

Proposed Budget
It is recommended that City Council approve a budget of $655,877 for the Compensated Absences program. This represents a decrease of $71,860 (-9.9%) from the FY 2024-25 Adopted Budget.

This decrease is reﬂective of the estimated number of employees eligible to cash out leave balances due to constructive receipts, retirements, resignations, and other types of separation from the City. Under Internal Revenue Service ("IRS") Regulations, the IRS considers income to be received for tax purposes if the individual actually receives it or has an option to receive it during the tax year. This is known as the constructive receipt doctrine.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Transfers In
$ 882,000
$ 380,000
$ 591,000
$ 670,000
Total Revenues
$ 882,000
$ 380,000
$ 591,000
$ 670,000
Expenditures
Contract Services
$ 518,393
$ 665,754
$ 716,000
$ 644,400
Cost Allocation
$ 8,280
$ 4,090
$ 11,737
$ 11,477
Total Expenditures
$ 526,673
$ 669,844
$ 727,737
$ 655,877
Fund Balance
$ 355,327
$ (289,844)
$ (136,737)
$ 14,123
General Fund Costs
$ 882,000
$ 380,000
$ 591,000
$ 670,000
Staffing
FY 2025-26 Proposed Budget
Administrative Services
265
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Administrative Services
266
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FY 2025-26 Proposed Budget
Administrative Services
267
Parks and Recreation
FY 2025-26 Proposed Budget
Parks and Recreation
268
This page intentionally left blank.

FY 2025-26 Proposed Budget
Parks and Recreation
269
Department Overview
Budget Units
Budget Unit
Program
2026 Proposed Budget
Parks and Recreation
$ 1,564,405
100-60-601
Recreation Administration
$ 1,564,405
100-60-636
Library Services
$
-
Business and Community Services
$ 1,426,527
100-61-602
Administration
$ 532,187
100-61-605
Cultural Events
$ 439,791
100-61-630
Facilities
$ 454,549
Recreation and Education
$ 3,662,618
100-62-608
Administration
$ 784,167
580-62-613
Youth Teen Recreation
$ 1,797,833
100-62-623
Senior Center
$ 729,356
100-62-639
Teen Programs
$ 255,582
100-62-640
Events
$ 95,680
Sports, Safety and Outdoor Recreation
$ 4,534,680
100-63-612
Park Facilities
$ 1,518,999
100-63-615
Administration
$
-
560-63-616
Blackberry Farm Golf Course
$ 547,098
580-63-620
Outdoor Recreation
$ 873,146
570-63-621
Sports Center Operations
$ 1,595,437
Office of Emergency Services
$ 920,136
100-65-632
Community Outreach and Neighborhood Watch
$ 225,076
100-65-633
Office of Emergency Management
$ 695,060
Total
$ 12,108,366
FY 2025-26 Proposed Budget
Parks and Recreation
270
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 5,230,479
Total Expenditures
$ 12,108,366
Fund Balance
$ (458,514)
General Fund Costs
$ 6,919,373
% Funded by General Fund

57.1%
Total Staffing

30.6 FTE
Organization
Rachelle Sander,
Director of Parks and Recreation
Notable Accomplishments
rd
rd
FY 2025-26 Proposed Budget
Parks and Recreation
271
3 Grade Creek Tours

–
Expanded 3
Grade Creek Tours from 13 to 24 visits, accommodating 11 more classes and 178 additional students. This provides more hands-on environmental education opportunities for local students.

Added Teen Volunteer Opportunities
– Expanded volunteer opportunities for teens by establishing the Recreation Event Volunteers (REV) program where teens could volunteer to provide support for city-run events throughout the year, such as Monster Mash, Breakfast with Santa, Sweetheart Social, Big Bunny 5K, Earth and Arbor Day, and more.

Classes/Camps Offered
– Offered 3,180 classes and camps for all ages and covering various subjects.

Community Events
– Coordinated 62 recreational events throughout the year to enhance the lives and experiences for community members.

Community Funding –
City funding provided to local non-proﬁt organizations in the areas of social services, ﬁne arts and other programs for the general public. The City received 15 applications for the FY 2025-2026 application cycle.

The Parks
and Recreation Commission evaluated applications in April and provided a recommendation regarding funding to City Council for final approval.

Hidden Treasures 2024 –
Proceeds from the Hidden Treasures event support the Stay Active Fund, which helps pay for Senior Center memberships and programs for seniors in need of ﬁnancial assistance. 44 volunteers donated over 1,300 hours for the event, and over $14,800 worth of donated items were sold.

Monster Mash 2024
– Hosted and enhanced the annual Monster Mash, a Halloween themed night ﬁlled with costumes, trick- or-treating, craVs, and ghostly games. The event had 210 kids registered with an estimated total of 600 in aDendance including family members.

Poet Laureate Playbook
– The Poet Laureate program’s vision is to stimulate cultural and literary awareness in Cupertino, introduce youth and adults to the personal and community beneﬁts of poetry, and promote our Library as a cultural center in Cupertino. The Cupertino Poet Laureate Playbook was updated on December 4, 2024, to streamline processes, outline clear expectations, and expand applicant qualiﬁcations for the selection of a Poet Laureate, a two-year honorary appointment as the literary ambassador for the City.

Pooch Plunge (Spring)
– Due to the demand and waitlists, a second Pooch Plunge event was hosted in the Spring.

Registrations have reached full capacity, with a total of 160 pups enrolled.

Revamped Preschool Program
– In response to the current mandate set by local school districts, the format of the Preschool program was revised to lower the current age group and to mix age groups together. This provided more ﬂexibility for parents in choosing which days to enroll their preschoolers.

Senior Center Memberships
– Added over 200 additional memberships since last year, for a total of 1,742 active memberships to date.

Senior Travel Program
– Expanded the Travel Program to oﬀer at least 24 day trips per year and negotiated a contract to reinstate long distance excursions. Over 1,000 total registrants expected by the end of the year for this program.

Sponsorships

for Events
– Negotiated and received over $35,000 in sponsorships with external organizations to support the events offered by the Department.

Sports Center Members and Usage
– Increased the current active memberships at the Sports Center to 1,641, with an average of 2,200 check-ins per week. The Center currently oﬀers 25 ﬁtness classes per week and two additional personal trainers were recruited to meet the increasing demand from members.

Swim Lessons
– Increased swim lesson oﬀerings at Blackberry Farm from 409 to 578 lessons to meet the growing demand for swim instruction programs in the community.

Teen Resource Fair 2025
– Partnered with Fremont Union High School District Interdistrict Council and Main Street to host the second annual Teen Resource Fair, which showcased potential volunteering and job opportunities for teens. The event also oﬀered multiple mental health and wellness booth resources, a passport activity, and goodie bag for aDendees. About 300 teens were in attendance.

New Initiatives
Enhance Senior Support Services
– Explore opportunities to partner with external agencies to oﬀer more services for the senior community, such as case management, tax-aid, and health screenings for blood pressure and hearing.

Expand Lap Swim
– Expand lap swim sessions at Blackberry Farm to include weekday mornings and evenings, oﬀering swimmers greater flexibility and access to the pools.

Further Develop Intergenerational Engagement
– Oﬀer new opportunities for youth, adults, and seniors to engage and interact through recreational activities. Currently planned programs include a Golf Scramble Tournament and a Hawaiian-themed event.

Increase So5ball League Oﬀerings –
Increase adult soVball league to four nights per week, and begin oﬀering one additional season per year, for a total of three seasons.
rd
rd
FY 2025-26 Proposed Budget
Parks and Recreation
272
Expand Personal Training Oﬀerings –
Reconﬁguration of underutilized space at the Sports Center to oﬀer more room and resources for its increasingly popular Personal Training program.

FY 2025-26 Proposed Budget
Parks and Recreation
273
Performance Measures
Goal: Create a positive, healthy and connected community.

Benefit: Cupertino has an exceptional system of parks and services that align with community values.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
% of Parks and Recreation Department customers surveyed who rate services as good or excellent
98%
98%
98%
85%
% of programs maintaining minimum registration
78%
78%
82%
80%
% Department's total cost recovery for all (direct and indirect) costs 55%
56%
53%
40%
% change in participants
16%
13%
14%
1%
FY 2025-26 Proposed Budget
Parks and Recreation
274
Workload Indicators
Business and Community Services Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Number of reservations at Quinlan Center
405
426
202
Number of festival applications received
10 9
9 Recreation and Education Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Number of registrations
3,756
3,960
2,178
Number of survey respondents
95 62
54 Number of Senior Center classes offered
235
381
216
Number of Senior Center trips offered
14 22
11 Sports, Safety, and Outdoor Recreation Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Number of programs offered
1,256
1,202
730
Number of picnic reservations @ BBF
152
159
100
Rounds of golf at BBF Golf Course
37,961
41,974
20,009
Sports Center Memberships
1,394
1,493
1,689
Proposed Budget
It is recommended that City Council approve a budget of $12,108,366 for the Parks and Recreation department. This represents an increase of $1,196,999 (11.0%) from the FY 2024-25 Adopted Budget.

The increase is primarily due to the transfer in of the Oﬃce of Emergency Management from the Administration department. In addition, the department is requesting $96,055 in additional budget requests for various purchases and other services as described in the program narratives. Also, this department has the following City Work Program items:

Enhance Senior Services - $65,000
Emergency Operations Readiness - $40,000
In addition, contingency dollars have been calculated oﬀ of department's FY 2025-2026 base budget materials and contracts and have been consolidated into materials.

In addition, contingency dollars have been calculated oﬀ of department's FY FY 2025-26 Proposed Budget
Parks and Recreation
275
2025-26 base budget materials and contracts and have been consolidated into materials budgets.

FY 2025-26 Proposed Budget
Parks and Recreation
276
Proposed Expenditures by Division
Department Expenditure History
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

37.5%

30.2%

12.9%

11.8%

7.6%
Sports, Safety and Outdoor Recreation
Recreation and Education
Parks and Recreation
Business and Community Services
Office of Emergency Services
$10.6M
$10.9M
$10.9M
$12.1M
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
FY 2025-26 Proposed Budget
Parks and Recreation
277
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 790,052
$ 868,070
$ 840,420
$ 711,529
Intergovernmental Revenue
$
-
$ 3,750
$
-
$ 11,000
Charges for Services
$ 5,261,531
$ 4,989,583
$ 3,972,770
$ 3,975,450
Miscellaneous Revenue
$ 27,411
$ 46,001
$ 29,500
$ 32,500
Transfers In
$ 376,000
$
-
$
-
$ 500,000
Total Revenues
$ 6,454,994
$ 5,907,404
$ 4,842,690
$ 5,230,479
Expenditures
Employee Compensation
$ 3,702,914
$ 3,920,700
$ 4,173,717
$ 4,950,998
Employee Benefits
$ 857,890
$ 1,601,222
$ 1,642,726
$ 1,682,278
Materials
$ 453,490
$ 359,064
$ 414,267
$ 615,287
Contract Services
$ 3,921,765
$ 3,243,996
$ 2,260,314
$ 2,145,863
Cost Allocation
$ 1,559,137
$ 1,681,979
$ 2,322,642
$ 2,484,838
Special Projects
$ 30,092
$ 3,529
$
-
$ 105,000
Other Financing Uses
$ 64,377
$ 90,137
$ 64,377
$ 124,102
Contingencies
$
-
$
-
$ 33,324
$
-
Total Expenditures
$ 10,589,665
$ 10,900,627
$ 10,911,367
$ 12,108,366
Fund Balance
$ 695,252
$ (318,331)
$ (610,426)
$ (458,514)
General Fund Costs
$ 5,205,925
$ 4,674,887
$ 5,458,251
$ 6,919,373
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Parks and Recreation
278
Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.90 0.90

ASSISTANT DIRECTOR OF PARKS AND REC
0 0
0 0.95

ASST DIR RECREATION COMM SVCS

0.85 0
0 0

COMMS AND MARKETING COORDINATOR
0 0
0 1.00

COMMUNITY OUTREACH SPECIALIST

2.00 1.00

1.00 0

DIRECTOR OF PARKS REC

0.95 1.00

1.00 1.00

EMERGENCY SERVICES COORDINATOR
0 0
0 1.00

EMERGENCY SERVICES MANAGER
0 0
0 1.00

FACILITY ATTENDANT

3.00 3.00

MANAGEMENT ANALYST

2.00 1.00

1.00 1.00

OFFICE ASSISTANT

2.00 2.00

RECREATION COORDINATOR

9.88 9.88

RECREATION MANAGER

1.90 3.85

3.85 3.85

RECREATION SUPERVISOR

2.00 0
0 0

SENIOR MANAGEMENT ANALYST
0 1.00

1.00 1.00

SR OFFICE ASSISTANT

4.00 4.00

4.00 4.00
Total

29.48 27.63

27.63 30.58
FY 2025-26 Proposed Budget
Parks and Recreation
279
Recreation Administration
Budget Unit 100-60-601
General Fund - Parks and Recreation - Recreation Administration Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 1,564,405
Fund Balance
$
-
General Fund Costs
$ 1,564,405
% Funded by General Fund
100.0%
Total Staffing

4.9 FTE
Program Overview
The Recreation Administration program provides overall department administration, project management, community outreach, support to the Parks and Recreation, Library, Teen, and Public Safety Commissions, and administration of recreation management software.

Service Objectives
Provide overall department administration, budget control, contract support, policy development, administration of recreation management software, and employee development and evaluation.

Support the Planning and Public Works Departments in the development, renovation, outreach for, and improvements of parks and open spaces in conjunction with the Parks and Recreation System Master Plan.

Monitor and facilitate partnerships with other community organizations.

Perform outreach to the community regarding Parks and Recreation programs, events, and services.

Pursue additional financial support in scholarships and grants from local organizations and Federal and State governments.

Proposed Budget
It is recommended that City Council approve a budget of $1,564,405 for the Recreation Administration program. This represents an increase of $140,812 (9.9%) from the FY 2024-25 Adopted Budget.

Reduction in beneﬁts is due to the one-time additional discretionary payment to the City's retirement system that has resulted in benefit savings.

The increase is primarily driven by City Work Program items included in this budget:

Enhance Senior Services $65,000and $40,000
Emergency Operations Readiness $40,000
CWP items are no longer considered Special Projects per the new City Council Special Project Policy but are discussed here for ease of tracking and transparency. CWP will remain in the Special Project expense category as a way to track these projects but will be reported separately from all other Special Projects that fall under the policy.

Revenues and Expenditures
FY 2025-26 Proposed Budget
Parks and Recreation
280
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 700,257
$ 753,606
$ 814,896
$ 847,667
Employee Benefits
$ 250,509
$ 278,978
$ 326,474
$ 288,660
Materials
$ 132,181
$ 130,552
$ 134,335
$ 159,430
Contract Services
$ 62,898
$ 62,731
$ 60,799
$ 69,857
Cost Allocation
$
-
$
-
$ 84,659
$ 93,791
Special Projects
$ 30,092
$ 3,529
$
-
$ 105,000
Contingencies
$
-
$
-
$ 2,430
$
-
Total Expenditures
$ 1,175,937
$ 1,229,396
$ 1,423,593
$ 1,564,405
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 1,175,939
$ 1,229,395
$ 1,423,593
$ 1,564,405
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.90 0.90

ASST DIR RECREATION COMM SVCS

0.85 0
0 0

COMMS AND MARKETING COORDINATOR
0 0
0 1.00

COMMUNITY OUTREACH SPECIALIST

2.00 1.00

1.00 0

DIRECTOR OF PARKS REC

0.95 1.00

1.00 1.00

MANAGEMENT ANALYST

2.00 1.00

1.00 1.00

SENIOR MANAGEMENT ANALYST
0 1.00

1.00 1.00
Total

6.70 4.90

4.90 4.90
There are no changes to the current level of staﬃng. A Community Outreach Specialist position was reclassiﬁed as a Communications and Marketing Coordinator based on the duties and tasks assigned to that position.

FY 2025-26 Proposed Budget
Parks and Recreation
281
Library Services
Budget Unit 100-60-636
General Fund - Parks and Recreation - Library Services
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$
-
Fund Balance
$
-
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing
FTE
Program Overview
This budget augments the existing library service currently provided to our community through the Santa Clara County (SCC) Library Joint Powers Authority.

Service Objectives
Provide increased library service for our constituents through support of 12 additional operational hours per week.

Explore partnerships with the SCC Library for recreation and community programs.

Proposed Budget
There is no budget requested for this program.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Cost Allocation
$ 180,814
$ 169,698
$ 160,427
$
-
Total Expenditures
$ 180,814
$ 169,698
$ 160,427
$
-
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 180,814
$ 169,698
$ 160,427
$
-
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Parks and Recreation
282
Administration
Budget Unit 100-61-602
General Fund - Business and Community Services - Administration Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 532,187
Fund Balance
$
-
General Fund Costs
$ 532,187
% Funded by General Fund
100.0%
Total Staffing

3.0 FTE
Program Overview
The Youth, Teen, Events, and Facilities Division supports department programs and services through the provision of customer service and analytical support, development, and administration of policies. The division is also responsible for the department's front-line communication with the public for classes, programs, facility information, and general inquiries, manages the Quinlan Community Center (QCC) and rentals of facilities and park picnic areas, and processes registrations for classes, camps, and events.

Service Objectives
Provide ﬁrst-rate customer service through the implementation of consistent policies, procedures, and performance standards.

Administer recreation software system for customer registration, memberships, point-of-sale, and facility rentals.

Collect and analyze data from customer satisfaction surveys and program and revenue reports to improve programs and services.

Ensure the delivery of clear and up to date communication on current programs and events to community members.

Issue parks and facilities permits for individual customers as well as community festivals and events that promote our diverse culture and connected community.

Maintain a positive relationship with neighborhoods adjacent to our facilities and parks.

Proposed Budget
It is recommended that City Council approve a budget of $532,187 for the Administration program. This represents a decrease of $6,524 (-1.2%) from the FY 2024-25 Adopted Budget.

This budget is relatively unchanged from the prior fiscal year.

FY 2025-26 Proposed Budget
Parks and Recreation
283
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 283,910
$ 252,998
$ 257,101
$ 260,829
Employee Benefits
$ 138,473
$ 133,059
$ 154,941
$ 145,194
Materials
$ 1,210
$ 754
$ 1,400
$ 1,578
Cost Allocation
$ 187,222
$ 184,545
$ 125,251
$ 124,586
Contingencies
$
-
$
-
$ 18
$
-
Total Expenditures
$ 610,815
$ 571,356
$ 538,711
$ 532,187
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 610,815
$ 571,356
$ 538,711
$ 532,187
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

OFFICE ASSISTANT

1.00 1.00

RECREATION COORDINATOR

0.35 0
0 0

SR OFFICE ASSISTANT

2.00 2.00

2.00 2.00
Total

3.35 3.00

3.00 3.00
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Parks and Recreation
284
Cultural Events
Budget Unit 100-61-605
General Fund - Business and Community Services - Cultural Events Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 439,791
Fund Balance
$
-
General Fund Costs
$ 439,791
% Funded by General Fund
100.0%
Total Staffing

1.3 FTE
Program Overview
The Youth, Teen, Events, and Facilities Division's events program produces the City's special events including 4th of July festivities and those hosted at Memorial Park, other local parks, and Quinlan Community Center including the Summer Concert Series, Movies in the Park, Shakespeare in the Park, and Tree Lighting. Staﬀ also serve as the liaison, issue permits, and work with event organizers to implement community festivals, based on the City's festival policies. Examples of festivals at Memorial Park include the Cherry Blossom Festival, Rotary Day N Night Festival, Kids N' Fun, Diwali Festival, Ikebana Flower Show Festival, Bhubaneswar Sister City's India Heritage Fair, Dilli Haat, Holi, and more.

Service Objectives
Provide a summer concert series at Memorial Park.

Provide outdoor summer movies in other local parks.

Partner with the San Francisco Shakespeare Company to produce Shakespeare in the Park in Cupertino.

Organize and facilitate the 4th of July Independence Day morning celebration.

Bring the community together with the annual Tree Lighting celebration.

Serve as liaison and issue special event permits to nonproﬁt organization event producers to ensure successful community and cultural festivals in Memorial Park and Civic Center Plaza.

Proposed Budget
It is recommended that City Council approve a budget of $439,791 for the Cultural Events program. This represents an increase of $111,969 (34.2%) from the FY 2024-25 Adopted Budget.

The increase is mainly due to re-budgeted funds and reallocated staﬃng to support the Shakespeare in the Park program, along with added support for the annual Tree Lighting event. The Big Bunny 5K and Earth and Arbor Day Festival budgets were transferred to 100-62-640, while the Summer Concert Series and Movies in the Park budget was moved from that account.

Recurring costs for this program include $30,000 for Shakespeare in the Park, $38,235 for festivals, $10,000 for Tree Lights Installation and Removal, and $12,000 for Santa Suits
FY 2025-26 Proposed Budget
Parks and Recreation
285
For further detail on these requests, please reference the Summary of Proposed Budget Requests found at the beginning of the budget document.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$
-
$ 3,750
$
-
$
-
Miscellaneous Revenue
$ 26,047
$ 38,291
$ 29,500
$
-
Total Revenues
$ 26,047
$ 42,041
$ 29,500
$
-
Expenditures
Employee Compensation
$ 111,329
$ 124,268
$ 122,520
$ 169,081
Employee Benefits
$ 39,218
$ 46,371
$ 52,631
$ 58,187
Materials
$ 20,015
$ 20,409
$ 19,222
$ 8,784
Contract Services
$ 199,163
$ 113,476
$ 74,121
$ 149,535
Cost Allocation
$ 54,537
$ 81,970
$ 58,210
$ 54,204
Contingencies
$
-
$
-
$ 1,118
$
-
Total Expenditures
$ 424,262
$ 386,494
$ 327,822
$ 439,791
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 398,216
$ 344,453
$ 298,322
$ 439,791
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

RECREATION COORDINATOR

0.65 0.75

0.75 1.00

RECREATION MANAGER

0.25 0.25

0.25 0.25
Total

0.90 1.00

1.00 1.25
Staffing has been reallocated based on the current duties and assignments within the program.

FY 2025-26 Proposed Budget
Parks and Recreation
286
Facilities
Budget Unit 100-61-630
General Fund - Business and Community Services - Facilities Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 182,988
Total Expenditures
$ 454,549
Fund Balance
$
-
General Fund Costs
$ 271,561
% Funded by General Fund

59.7%
Total Staffing

1.3 FTE
Program Overview
The Quinlan Community Center houses the administrative oﬃce of the Parks and Recreation Department and serves as facility space for rentals and a variety of recreational, social, and community activities. The Creekside Park building provides community members with facility space which can be used for a variety of activities.

Service Objectives
Quinlan Community Center
Provide a rental facility for community meetings, business functions, social events, and other similar activities.

Offer in-person and online registration for recreation programs.

Schedule facility space for contractual and staff-run classes and camps.

House the Cupertino Historical Society.

Serve as an Emergency Operations Shelter in case of disasters.

Creekside Park Building:

Provide a park or picnic facility for nonproﬁt board meetings, parties, school group picnics, memorials, and other similar activities.

Schedule facility space for contractual and staff-run classes and camps.

Provide space for a year-round farmers' market.

Proposed Budget
It is recommended that City Council approve a budget of $454,549 for the Facilities program. This represents an increase of $175,947 (63.2%) from the FY 2024-25 Adopted Budget.

This increase is primarily due to increase in costs allocation charges.

FY 2025-26 Proposed Budget
Parks and Recreation
287
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 158,974
$ 221,710
$ 162,000
$ 181,988
Charges for Services
$ 59,962
$ 40,820
$
-
$ 1,000
Total Revenues
$ 218,936
$ 262,530
$ 162,000
$ 182,988
Expenditures
Employee Compensation
$ 241,769
$ 253,681
$ 175,013
$ 182,356
Employee Benefits
$ 83,386
$ 87,539
$ 58,641
$ 57,012
Materials
$ 16,524
$ 16,356
$ 17,133
$ 20,811
Contract Services
$ 4,422
$ 4,649
$ 6,867
$ 6,867
Cost Allocation
$
-
$
-
$ 20,648
$ 187,503
Contingencies
$
-
$
-
$ 300
$
-
Total Expenditures
$ 346,101
$ 362,225
$ 278,602
$ 454,549
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 127,164
$ 99,694
$ 116,602
$ 271,561
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

FACILITY ATTENDANT

2.00 2.00

1.00 1.00

RECREATION MANAGER

0.25 0.25

0.25 0.25
Total

2.25 2.25

1.25 1.25
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Parks and Recreation
288
Administration
Budget Unit 100-62-608
General Fund - Recreation and Education - Administration Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 74,925
Total Expenditures
$ 784,167
Fund Balance
$
-
General Fund Costs
$ 709,242
% Funded by General Fund

90.4%
Total Staffing

4.0 FTE
Program Overview
This program includes administrative support of senior programs oﬀered at the Senior Center. Administrative duties support the facility and senior programs that focus on enhancing a healthy lifestyle through quality education, recreation, travel, socials, community resources, volunteer opportunities, and facility rentals. This program also manages Community Hall, which provides space for City Council meetings and various Commission meetings, as well as facility rental space available for a variety of activities including business meetings, community events, and Cupertino Library programs.

Service Objectives
Provide management and supervision of all programs, activities, personnel, and facilities within the Senior Wellness division.

Establish program goals and priorities.

Ensure operational hours accommodate community desires.

Provide ﬁrst-rate customer service and manage customer registration, memberships, point-of-sale, and facility rentals at the Senior Center.

Community Hall
Provide a rental facility for community meetings, business functions, social events, and other similar activities.

Provide a facility for City Channel programming, and City Council, Planning Commission, and other City meetings.

Proposed Budget
It is recommended that City Council approve a budget of $784,167 for the Administration program. This represents a decrease of $14,684 (-1.8%) from the FY 2024-25 Adopted Budget.

The budget is relatively unchanged from the prior fiscal year.

FY 2025-26 Proposed Budget
Parks and Recreation
289
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 28,954
$ 41,515
$ 42,000
$ 74,825
Charges for Services
$
-
$ 500
$
-
$ 100
Total Revenues
$ 28,954
$ 42,015
$ 42,000
$ 74,925
Expenditures
Employee Compensation
$ 320,436
$ 345,432
$ 449,389
$ 469,893
Employee Benefits
$ 113,189
$ 126,475
$ 194,902
$ 172,088
Materials
$ 8,961
$ 9,595
$ 7,337
$ 12,472
Contract Services
$ 501
$ 2,435
$ 4,990
$ 5,112
Cost Allocation
$ 169,903
$ 158,361
$ 142,079
$ 124,602
Contingencies
$
-
$
-
$ 154
$
-
Total Expenditures
$ 612,990
$ 642,298
$ 798,851
$ 784,167
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 584,036
$ 600,283
$ 756,851
$ 709,242
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

FACILITY ATTENDANT

1.00 1.00

2.00 2.00

RECREATION COORDINATOR

0.30 0.20

0.20 0.20

RECREATION MANAGER
0 0.75

0.75 0.75

RECREATION SUPERVISOR

0.75 0
0 0

SR OFFICE ASSISTANT

1.00 1.00

1.00 1.00
Total

3.05 2.95

3.95 3.95
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Parks and Recreation
290
Youth Teen Recreation
Budget Unit 580-62-613
Recreation Program - Recreation and Education - Youth Teen Recreation Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,300,000
Total Expenditures
$ 1,797,833
Fund Balance
$ (497,833)
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

1.7 FTE
Program Overview
This program encompasses fee-based youth and teen programs such as academic and enrichment classes, STEAM programming, recreational camps, preschool, fee-based events such as Monster Mash, Breakfast with Santa, and Santa Visits, enrichment classes for adults, and special interest programming.

Service Objectives
Provide a preschool program, summer camps, and an extensive variety of contract classes for youth, teens, and adults.

Promote programs through social media to increase community awareness and interest in programs.

Increase the number of youth and teen Science, Technology, Engineering, Art, and Math (STEAM) programs offered.

Expand all-day summer camp offerings to meet daycare needs of working families.

Provide family-oriented programs designed to increase community engagement.

Provide safe, fun, life-long learning activities that promote the foundations of self-conﬁdence, skill development, and personal growth.

Proposed Budget
It is recommended that City Council approve a budget of $1,797,833 for the Youth Teen Recreation program. This represents an increase of $204,884 (12.9%) from the FY 2024-25 Adopted Budget.

The increase is due to rising costs for Contract Services, as registrations for classes and camps have been growing and there has been an increase in participation of contracted programs. This also leads to an increase in anticipated revenues for this program.

FY 2025-26 Proposed Budget
Parks and Recreation
291
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 252
$ 384
$
-
$
-
Charges for Services
$ 1,155,760
$ 1,365,285
$ 1,155,500
$ 1,300,000
Miscellaneous Revenue
$ 79
$
-
$
-
$
-
Total Revenues
$ 1,156,091
$ 1,365,669
$ 1,155,500
$ 1,300,000
Expenditures
Employee Compensation
$ 324,485
$ 278,516
$ 346,808
$ 361,759
Employee Benefits
$ (30,857)
$ 157,523
$ 115,052
$ 107,288
Materials
$ 22,818
$ 20,802
$ 20,818
$ 37,201
Contract Services
$ 640,163
$ 798,109
$ 761,226
$ 909,518
Cost Allocation
$ 111,417
$ 168,316
$ 315,740
$ 328,541
Other Financing Uses
$ 23,529
$ 30,212
$ 23,529
$ 53,526
Contingencies
$
-
$
-
$ 9,776
$
-
Total Expenditures
$ 1,091,555
$ 1,453,478
$ 1,592,949
$ 1,797,833
Fund Balance
$ 64,536
$ (87,810)
$ (437,449)
$ (497,833)
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

RECREATION COORDINATOR

1.50 1.50

RECREATION MANAGER

0.20 0.20

0.20 0.20
Total

1.70 1.70

1.70 1.70
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Parks and Recreation
292
Senior Center
Budget Unit 100-62-623
General Fund - Recreation and Education - Senior Center Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 350,000
Total Expenditures
$ 729,356
Fund Balance
$
-
General Fund Costs
$ 379,356
% Funded by General Fund

52.0%
Total Staffing

2.1 FTE
Program Overview
This program includes the coordination and delivery of program services for seniors at the Senior Center. Staﬀ coordinates a well- maintained Senior Center for adults age 50+ including senior adult recreation programs such as enrichment classes, educational presentations, group trips and tours, and social events. In addition, the Senior Center team leverages members to support programs and services through volunteer opportunities. Staff provides referrals for resources available to seniors.

Service Objectives
Enhance partnerships with the Santa Clara County Library District and other local nonprofit agencies.

Provide appreciation events for senior volunteers who support the Parks and Recreation Department throughout the year.

Oﬀer ﬁtness and enrichment courses, educational presentations, group trips and tours, and socialization opportunities to adults age 50+.

Provide volunteer service opportunities for adults age 50+.

Provide a senior-focused annual health fair and senior resource referrals.

Proposed Budget
It is recommended that City Council approve a budget of $729,356 for the Senior Center program. This represents an increase of $42,855 (6.2%) from the FY 2024-25 Adopted Budget.

The increase is due a reallocation of staffing, based on the current assignment of duties within this program.

FY 2025-26 Proposed Budget
Parks and Recreation
293
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 186,720
$ 300,510
$ 220,000
$ 350,000
Miscellaneous Revenue
$ 85
$ 7,700
$
-
$
-
Total Revenues
$ 186,805
$ 308,210
$ 220,000
$ 350,000
Expenditures
Employee Compensation
$ 303,157
$ 250,259
$ 261,929
$ 300,449
Employee Benefits
$ 111,075
$ 86,271
$ 92,343
$ 88,421
Materials
$ 103,320
$ 74,000
$ 88,554
$ 101,163
Contract Services
$ 61,048
$ 91,237
$ 118,104
$ 117,500
Cost Allocation
$ 228,854
$ 183,730
$ 122,988
$ 121,823
Contingencies
$
-
$
-
$ 2,583
$
-
Total Expenditures
$ 807,454
$ 685,497
$ 686,501
$ 729,356
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 620,649
$ 377,287
$ 466,501
$ 379,356
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

RECREATION COORDINATOR

2.70 1.80

1.60 1.80

RECREATION MANAGER
0 0.25

0.25 0.25

RECREATION SUPERVISOR

0.25 0
0 0
Total

2.95 2.05

1.85 2.05
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Parks and Recreation
294
Teen Programs
Budget Unit 100-62-639
General Fund - Recreation and Education - Teen Programs Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 9,550
Total Expenditures
$ 255,582
Fund Balance
$
-
General Fund Costs
$ 246,032
% Funded by General Fund

96.3%
Total Staffing

0.8 FTE
Program Overview
This program supports teen programs and services for the Youth, Teens, Events, and Facilities Division. It provides the supervision and support for the Youth Activity Board (YAB), which implements teen focused events, the Leaders in Training (LIT) summer volunteer program, and Recreation Event Volunteers (REV) who support city-wide special events. Examples of teen events include the Cupertino Café, <hack> Cupertino, Pizza and Politics, Teen Resource Fair, Teen Speaker Series, and the teen movie nights. This program also oversees the Monta Vista Recreation Center, which provides additional facility space for youth and teen programs and is home to a diverse array of recreation activities including gymnastics classes.

Service Objectives
Empower youth by creating enriching and stress-free programs that foster physical, mental, and social development.

Provide space for Cupertino Teens to de-stress, create, study, and to socially develop.

Create opportunities for youth and teens to build their leadership abilities by creating activities, events, and programs by teens for teens.

Create reciprocal engagement and outreach efforts between the City of Cupertino and Cupertino teens.

Provide the opportunity for teens to gain applied skills and develop leadership abilities by participating in teen volunteer programs.

Create programs that support mental health and wellness in youth and teens.

Monta Vista Recreation Center:

Provide space to host gymnastics, class, and camps.

Provide space for contractual and staff-run classes and camps.

Make space available for co-sponsored clubs and rentals.

Proposed Budget
It is recommended that City Council approve a budget of $255,582 for the Teen Programs program. This represents a decrease of $8,220 (-3.1%) from the FY 2024-25 Adopted Budget.

The budget is relatively unchanged from the prior fiscal year.

FY 2025-26 Proposed Budget
Parks and Recreation
295
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$
-
$ 7,950
$ 8,000
$ 8,200
Charges for Services
$
-
$ 2,573
$ 670
$ 1,350
Total Revenues
$
-
$ 10,523
$ 8,670
$ 9,550
Expenditures
Employee Compensation
$ 92,087
$ 109,392
$ 147,034
$ 149,250
Employee Benefits
$ 29,995
$ 34,295
$ 44,710
$ 40,328
Materials
$ 25,752
$ 13,620
$ 16,185
$ 17,176
Contract Services
$ 3,687
$
-
$ 2,800
$
-
Cost Allocation
$ 46,734
$ 75,491
$ 52,836
$ 48,828
Contingencies
$
-
$
-
$ 237
$
-
Total Expenditures
$ 198,255
$ 232,798
$ 263,802
$ 255,582
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 198,255
$ 222,274
$ 255,132
$ 246,032
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

RECREATION COORDINATOR

0.50 0.50

RECREATION MANAGER

0.25 0.25

0.25 0.25
Total

0.75 0.75

0.75 0.75
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Parks and Recreation
296
Events
Budget Unit 100-62-640
General Fund - Recreation and Education - Events
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 40,000
Total Expenditures
$ 95,680
Fund Balance
$
-
General Fund Costs
$ 55,680
% Funded by General Fund

58.2%
Total Staffing

0.2 FTE
Program Overview
This program provides the coordination and production of several City-wide events, such as the Big Bunny 5K and Earth and Arbor Day Festival, along with other unique events such as the Cupertino Campout, Pooch Plunge, and Signing Santa. These events are coordinated within the Parks and Recreation Department and hosted in various locations throughout the City.

Service Objectives
Organize and facilitate the Big Bunny 5K fun run.

Organize and facilitate the Earth and Arbor Day Festival.

Organize and facilitate other special events such as the Cupertino Campout, Pooch Plunge, and Signing Santa.

To provide activities for kids and families of all ages.

Proposed Budget
It is recommended that City Council approve a budget of $95,680 for the Events program. This represents a decrease of $10,606 (-

10.0%) from the FY 2024-25 Adopted Budget.

The decrease is due to the reallocation of staﬃng based on the current distribution of duties. The Big Bunny 5K and Earth and Arbor Day Festival program budgets were transferred from 100-61-605, while the Summer Concert Series and Movies in the Park were transferred to 100-61-605.

FY 2025-26 Proposed Budget
Parks and Recreation
297
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$
-
$
-
$ 6,000
$ 7,500
Miscellaneous Revenue
$
-
$
-
$
-
$ 32,500
Total Revenues
$
-
$
-
$ 6,000
$ 40,000
Expenditures
Employee Compensation
$ 18,422
$ 39,513
$ 45,194
$ 19,227
Employee Benefits
$ (517)
$ 11,039
$ 13,206
$ 7,313
Materials
$ 963
$ 1,966
$ 6,377
$ 26,024
Contract Services
$ 2,577
$ 3,406
$ 12,000
$ 18,938
Cost Allocation
$ 15,579
$ 15,441
$ 29,279
$ 24,178
Contingencies
$
-
$
-
$ 230
$
-
Total Expenditures
$ 37,024
$ 71,365
$ 106,286
$ 95,680
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 37,023
$ 71,364
$ 100,286
$ 55,680
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

RECREATION COORDINATOR
0 0.25

0.25 0.15
Total
0 0.25

0.25 0.15
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Parks and Recreation
298
Park Facilities
Budget Unit 100-63-612
General Fund - Sports, Safety and Outdoor Recreation - Park Facilities Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 207,016
Total Expenditures
$ 1,518,999
Fund Balance
$
-
General Fund Costs
$ 1,311,983
% Funded by General Fund

86.4%
Total Staffing

3.0 FTE
Program Overview
Blackberry Farm provides the community with recreational space to swim, picnic, participate in ranger-led activities, and walk the Stevens Creek Trail. McClellan Ranch Preserve oﬀers environmental education classes, nature programs, including camps, and creek tours for school groups. It is also the location of the Community Garden program and non-proﬁt operations such as Grassroots Ecology, Santa Clara Valley Bird Alliance, UCCE Master Gardeners, and Rolling Hills 4-H Club.

Service Objectives
Blackberry Farm Picnic Grounds and Pools:

Provide the community with two pools for recreational use, swim lessons, and lap swim.

Increase resident usage of the facility.

Continue to oﬀer Park Ranger-led activities such as interpretive walks, star-gazing events, and implement a Stevens Creek Corridor volunteer program.

McClellan Ranch Preserve:

Continue to offer drop-in visitor hours at the Environmental Education Center and Blacksmith Shop.

Partner with SCVAS, Grassroots Ecology, Watershed Stewardship Program Members, Santa Clara Valley Bird Alliance, Rolling Hills 4H and UCCE Master Gardeners in providing public education programs.

Expand programming opportunities for youth and families.

Increase volunteer/docent opportunities at McClellan Ranch.

Continue to develop the community garden programming.

Proposed Budget
It is recommended that City Council approve a budget of $1,518,999 for the Park Facilities program. This represents a decrease of $22,847 (-1.5%) from the FY 2024-25 Adopted Budget.

The budget is relatively unchanged from the prior fiscal year.

FY 2025-26 Proposed Budget
Parks and Recreation
299
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 44,273
$ 48,765
$ 56,420
$ 47,016
Charges for Services
$ 97,244
$ 128,030
$ 143,600
$ 160,000
Total Revenues
$ 141,517
$ 176,795
$ 200,020
$ 207,016
Expenditures
Employee Compensation
$ 579,506
$ 668,431
$ 678,260
$ 723,335
Employee Benefits
$ 134,397
$ 146,965
$ 222,809
$ 174,557
Materials
$ 35,127
$ 22,186
$ 35,843
$ 38,395
Contract Services
$ 98,827
$ 106,814
$ 111,137
$ 111,877
Cost Allocation
$ 166,140
$ 221,484
$ 491,960
$ 470,835
Contingencies
$
-
$
-
$ 1,837
$
-
Total Expenditures
$ 1,013,997
$ 1,165,880
$ 1,541,846
$ 1,518,999
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 872,481
$ 989,083
$ 1,341,826
$ 1,311,983
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

OFFICE ASSISTANT
0 0
0 0.10

RECREATION COORDINATOR

1.98 1.98

2.13 2.33

RECREATION MANAGER

0.35 0.35

0.55 0.55

SR OFFICE ASSISTANT

0.85 0.85

0.85 0
Total

3.18 3.18

3.53 2.98
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Parks and Recreation
300
Administration
Budget Unit 100-63-615
General Fund - Sports, Safety and Outdoor Recreation - Administration Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$
-
Fund Balance
$
-
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing
FTE
Program Overview
In FY 2022-2023, this program was divided and absorbed into the Sports, Safety, and Outdoor Recreation - Park Facilities and Outdoor Recreation programs. A complete discussion of the program can be found under Budget Unit 100-63-612 and 580-63-620.

This program will remain in order to maintain historical data, however once all prior year data as listed in the table below is $0, this program will be removed.

Proposed Budget
There is no budget requested for this program.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Benefits
$ 734
$
-
$
-
$
-
Materials
$ 145
$
-
$
-
$
-
Cost Allocation
$ 23,654
$
-
$
-
$
-
Total Expenditures
$ 24,533
$
-
$
-
$
-
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 24,533
$
-
$
-
$
-
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Parks and Recreation
301
Blackberry Farm Golf Course
Budget Unit 560-63-616
Blackberry Farm - Sports, Safety and Outdoor Recreation - Blackberry Farm Golf Course Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 693,000
Total Expenditures
$ 547,098
Fund Balance
$ 145,902
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

1.5 FTE
Program Overview
Blackberry Farm Golf Course provides a nine-hole golf facility to the community that serves all ages.

Service Objectives
Increase the golfer base through leagues, high school golf partnerships, and Youth on Course participation.

Continue to offer special events such as Glow Night Golf and intergenerational golf tournament.

Continue to provide exceptional customer service in the Golf Pro Shop where customers may rent golf clubs or purchase golfing accessories and concessions.

Proposed Budget
It is recommended that City Council approve a budget of $547,098 for the Blackberry Farm Golf Course program. This represents a decrease of $19,325 (-3.4%) from the FY 2024-25 Adopted Budget.

The budget is relatively unchanged from the prior ﬁscal year. The decrease in staﬃng costs is oﬀset by the increase in Materials, needed to replace the aging equipment at the golf course, which includes the pull cart ﬂeet and the hiDing range neDing and equipment.

This program also includes the following budget request, $5,000 in one-time costs for BBF Golf Course Pull Carts
, and $5,820
recurring expenses for BBF Golf Course HiDing Range Equipment and NeDing. For further detail on these requests, please reference the Summary of Proposed Budget Requests found at the beginning of the budget document.

FY 2025-26 Proposed Budget
Parks and Recreation
302
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 46,423
$ 51,933
$ 47,000
$ 52,000
Charges for Services
$ 570,038
$ 611,331
$ 641,000
$ 641,000
Miscellaneous Revenue
$
-
$ 10
$
-
$
-
Total Revenues
$ 616,461
$ 663,274
$ 688,000
$ 693,000
Expenditures
Employee Compensation
$ 183,783
$ 147,721
$ 255,334
$ 245,338
Employee Benefits
$ 49,230
$ 11,845
$ 101,702
$ 78,170
Materials
$ 21,470
$ 17,969
$ 17,634
$ 29,998
Contract Services
$ 296,986
$ 252,078
$ 10,320
$ 10,395
Cost Allocation
$ 87,601
$ 85,430
$ 178,258
$ 180,365
Other Financing Uses
$ 2,832
$ 15,390
$ 2,832
$ 2,832
Contingencies
$
-
$
-
$ 343
$
-
Total Expenditures
$ 641,902
$ 530,433
$ 566,423
$ 547,098
Fund Balance
$ (25,440)
$ 132,841
$ 121,577
$ 145,902
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

OFFICE ASSISTANT
0 0

0.50 0.85

RECREATION COORDINATOR

0.65 0.65

0.65 0.30

RECREATION MANAGER

0.30 0.30

0.35 0.35

SR OFFICE ASSISTANT

0.15 0.15

0.15 0
Total

1.10 1.10

1.65 1.50
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Parks and Recreation
303
Outdoor Recreation
Budget Unit 580-63-620
Recreation Program - Sports, Safety and Outdoor Recreation - Outdoor Recreation Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,275,500
Total Expenditures
$ 873,146
Fund Balance
$ 402,354
General Fund Costs
$ 500,000
% Funded by General Fund

57.3%
Total Staffing

1.6 FTE
Program Overview
This program encompasses the coordination and delivery of a wide range of sports, ﬁtness, and outdoor activities for youth and adults.

Service Objectives
Coordinate adult softball leagues.

Increase adult sports league programming.

Provide sports, dance, fitness, and wellness classes for youth, teens, and adults.

Provide sports, fitness, and outdoor camps for youth and teens.

Provide a summer nature and science program.

Manage user group field rentals under the Cupertino Union School District/City Joint Use Agreement.

Increase nature, blacksmithing, and environmental classes for parent/child, teens, and adults.

Offer fee-based gardening programs for youth and adults.

Proposed Budget
It is recommended that City Council approve a budget of $873,146 for the Outdoor Recreation program. This represents a decrease of $92,520 (-9.6%) from the FY 2024-25 Adopted Budget.

The decrease is mainly due to a reduction in Contract Services, based on programs, classes, and camps that have been successful and the budget was refined to match current actuals.

FY 2025-26 Proposed Budget
Parks and Recreation
304
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 151,060
$ 131,941
$ 150,000
$ 130,000
Charges for Services
$ 435,543
$ 541,728
$ 736,000
$ 645,500
Transfers In
$ 376,000
$
-
$
-
$ 500,000
Total Revenues
$ 962,603
$ 673,669
$ 886,000
$ 1,275,500
Expenditures
Employee Compensation
$ 230,829
$ 276,084
$ 269,917
$ 255,790
Employee Benefits
$ (41,805)
$ 216,338
$ 128,420
$ 113,168
Materials
$ 10,072
$ 3,735
$ 12,459
$ 16,732
Contract Services
$ 230,331
$ 268,530
$ 420,800
$ 331,317
Cost Allocation
$ 115,554
$ 144,967
$ 105,143
$ 102,613
Other Financing Uses
$ 23,529
$ 30,212
$ 23,529
$ 53,526
Contingencies
$
-
$
-
$ 5,398
$
-
Total Expenditures
$ 568,510
$ 939,866
$ 965,666
$ 873,146
Fund Balance
$ 394,092
$ (266,197)
$ (79,666)
$ 402,354
General Fund Costs
$ 376,000
$
-
$
-
$ 500,000
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

OFFICE ASSISTANT
0 0
0 0.05

RECREATION COORDINATOR

0.45 1.40

1.30 1.10

RECREATION MANAGER

0.30 0.70

0.45 0.45

RECREATION SUPERVISOR

0.30 0
0 0
Total

1.05 2.10

1.75 1.60
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Parks and Recreation
305
Sports Center Operations
Budget Unit 570-63-621
Sports Center - Sports, Safety and Outdoor Recreation - Sports Center Operations Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,086,500
Total Expenditures
$ 1,595,437
Fund Balance
$ (508,937)
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

2.6 FTE
Program Overview
The Cupertino Sports Center oﬀers a variety of health and wellness activities including a full ﬁtness center, assortment of ﬁtness classes, personal training, youth sports classes, and variety of racquet sports, including tennis, table tennis, pickle ball, and badminton classes, camps, and programs.

Service Objectives
Increase memberships, participation in fitness classes, personal training, and enrollment in contract camps and classes.

Market programs through social media, the recreation schedule, electronic sign on Stevens Creek Blvd., and the City website.

Collaborate with Public Works to ensure successful implementation of Capital Improvement Projects.

Explore new program offerings.

Proposed Budget
It is recommended that City Council approve a budget of $1,595,437 for the Sports Center Operations program. This represents a decrease of $64,451 (-3.9%) from the FY 2024-25 Adopted Budget.

The decrease is mainly due to the updated contract services for racquet sports, basketball, and chess instruction, where the registration procedures have been streamlined. This lowers the direct costs for the City and enhances the eﬃciency of revenue collection and recording for these programs.

This program also includes budget requests of $28,968 one-time costs for Interior Gate Access, and $12,000 recurring for Small Tools and Equipment.

For further detail on these requests, please reference the Summary of Proposed Budget Requests found at the beginning of the budget document.

FY 2025-26 Proposed Budget
Parks and Recreation
306
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 360,116
$ 363,872
$ 375,000
$ 217,500
Charges for Services
$ 2,756,264
$ 1,998,806
$ 1,070,000
$ 869,000
Miscellaneous Revenue
$ 1,200
$
-
$
-
$
-
Total Revenues
$ 3,117,580
$ 2,362,678
$ 1,445,000
$ 1,086,500
Expenditures
Employee Compensation
$ 312,944
$ 420,799
$ 350,322
$ 474,105
Employee Benefits
$ (19,137)
$ 264,524
$ 136,895
$ 152,418
Materials
$ 54,932
$ 27,120
$ 36,970
$ 100,705
Contract Services
$ 2,321,162
$ 1,540,531
$ 677,150
$ 381,460
Cost Allocation
$ 171,128
$ 192,546
$ 435,164
$ 472,531
Other Financing Uses
$ 14,487
$ 14,323
$ 14,487
$ 14,218
Contingencies
$
-
$
-
$ 8,900
$
-
Total Expenditures
$ 2,855,516
$ 2,459,843
$ 1,659,888
$ 1,595,437
Fund Balance
$ 262,064
$ (97,165)
$ (214,888)
$ (508,937)
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

OFFICE ASSISTANT

1.00 1.00

0.50 0

RECREATION COORDINATOR

0.80 0.85

1.00 1.00

RECREATION MANAGER
0 0.55

0.55 0.55

RECREATION SUPERVISOR

0.70 0
0 0

SR OFFICE ASSISTANT
0 0
0 1.00
Total

2.50 2.40

2.05 2.55
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Parks and Recreation
307
Community Outreach and Neighborhood Watch
Budget Unit 100-65-632
General Fund - Office of Emergency Services - Community Outreach and Neighborhood Watch Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 225,076
Fund Balance
$
-
General Fund Costs
$ 225,076
% Funded by General Fund
100.0%
Total Staffing

1.0 FTE
Program Overview
Community Outreach programs facilitate communication and enhance cultural understanding in Cupertino neighborhoods. Block Leaders are instrumental in building connected communities, delivering timely and pertinent information to neighbors, and providing input to the City. Neighborhood Watch enhances public safety by providing crime prevention information to local businesses and residents. The program promotes an active relationship between the community and the Sheriff's Office.

Service Objectives
Aid in the development, implementation, and coordination of City programs and community-building activities designed to bring Cupertino neighborhoods together.

Coordinate and disseminate useful and important information to Cupertino residents through regular meetings and communications that build relationships and strengthen neighborhoods.

Facilitate collaboration with Emergency Preparedness and Neighborhood Watch programs.

Train residents to connect and organize neighbors and neighborhoods.

Get Block Leaders involved in the Parks and Recreation System Master Plan.

Create and implement Neighborhood Watch meetings and groups Disseminate important City news and safety information.

Organize and conduct annual National Night Out initiative.

Proposed Budget
It is recommended that City Council approve a budget of $225,076 for the Community Outreach and Neighborhood Watch program.

In FY 2024-2025, this program was moved from the City Manager's Oﬃce. The prior year data can be found under Budget Unit 100-12-632.

The budget is relatively unchanged from the prior fiscal year.

FY 2025-26 Proposed Budget
Parks and Recreation
308
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$
-
$
-
$
-
$ 115,273
Employee Benefits
$
-
$
-
$
-
$ 48,962
Materials
$
-
$
-
$
-
$ 8,856
Cost Allocation
$
-
$
-
$
-
$ 51,985
Total Expenditures
$
-
$
-
$
-
$ 225,076
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$
-
$
-
$
-
$ 225,076
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

EMERGENCY SERVICES COORDINATOR
0 0
0 1.00
Total
0 0
0 1.00
Due to the reorganization of this program from the City Manager's Oﬃce, positions within the program have been transferred accordingly.

FY 2025-26 Proposed Budget
Parks and Recreation
309
Office of Emergency Management
Budget Unit 100-65-633
General Fund - Office of Emergency Services - Office of Emergency Management Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 11,000
Total Expenditures
$ 695,060
Fund Balance
$
-
General Fund Costs
$ 684,060
% Funded by General Fund

98.4%
Total Staffing

2.0 FTE
Program Overview
The mission of the Oﬃce of Emergency Management is to lead and direct the City in prevention, preparation, mitigation, response, and recovery from all emergencies, hazards, incidents, and events.

Service Objectives
Develop and implement the goals and objectives of Cupertino's Office of Emergency Management.

Maintain the City's Emergency Operations Center (EOC) in a perpetual state of operational readiness.

Support Citizen's Corps including the Block Leader Program, Neighborhood Watch, Community Emergency Response Team (CERT), Cupertino Amateur Radio Emergency Service (CARES), and Medical Reserve Corps (MRC).

Prepare, test, and revise emergency response and recovery policies, plans, and procedures in compliance with the California Emergency Services Act, the Standardized Emergency Management System (SEMS), and the National Incident Management System (NIMS).

Coordinate training of City staff in personal preparedness, SEMS/NIMS, and EOC functions.

Maintain eﬀective liaison with local, state, and national emergency management organizations and/or allied disaster preparedness and response agencies.

Manage the City's Contract for Law Enforcement Services with the Santa Clara County Sheriff's Office.

Service as liaison to the Santa Clara County Fire Department.

Proposed Budget
It is recommended that City Council approve a budget of $695,060 for the Office of Emergency Management program.

In FY 2024-2025, this program was moved from the City Manager's Oﬃce. The prior year data can be found under Budget Unit 100-12-633.

The increase is mainly due to increases in Contract Services, for annual California Specialized Training Institute (CSTI) and Bay Area Urban Areas Security Initiative (UASI) Trainings for the EOC and Emergency Operations Plan (EOP) and Cost Allocation Expenses.

FY 2025-26 Proposed Budget
Parks and Recreation
310
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$
-
$
-
$
-
$ 11,000
Total Revenues
$
-
$
-
$
-
$ 11,000
Expenditures
Employee Compensation
$
-
$
-
$
-
$ 376,646
Employee Benefits
$
-
$
-
$
-
$ 150,512
Materials
$
-
$
-
$
-
$ 35,962
Contract Services
$
-
$
-
$
-
$ 33,487
Cost Allocation
$
-
$
-
$
-
$ 98,453
Total Expenditures
$
-
$
-
$
-
$ 695,060
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$
-
$
-
$
-
$ 684,060
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ASSISTANT DIRECTOR OF PARKS AND REC
0 0
0 0.95

EMERGENCY SERVICES MANAGER
0 0
0 1.00
Total
0 0
0 1.95
Due to the reorganization of this program from the City Manager's Oﬃce, positions within the program have been transferred accordingly.

FY 2025-26 Proposed Budget
Parks and Recreation
311
Community Development
FY 2025-26 Proposed Budget
Community Development
312
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FY 2025-26 Proposed Budget
Community Development
313
Department Overview
Budget Units
Budget Unit
Program
2026 Proposed Budget
Community Development
$ 423,697
100-70-700
Community Development Administration
$ 423,697
Planning
$ 5,511,911
100-71-701
Current Planning
$ 3,626,108
100-71-702
Mid and Long Term Planning
$ 886,746
100-71-705
Economic Development
$ 999,057
Housing Services
$ 1,292,584
260-72-707
CDBG General Admin
$ 72,695
260-72-709
CDBG Capital/Housing Projects
$ 359,467
260-72-710
CDBG Public Service Grants
$ 58,000
265-72-711
BMR Affordable Housing Fund
$ 746,807
100-72-712
Human Service Grants
$ 55,615
Building
$ 4,910,338
100-73-713
General Building
$ 1,083,311
100-73-714
Building Plan Review
$ 2,341,590
100-73-715
Building Code Enforcement
$ 1,415,320
100-73-718
Muni Code Enforcement
$ 70,117
Code Enforcement
$ 1,673,825
100-74-202
Code Enforcement
$ 1,653,825
100-74-716
Building Abatement
$ 20,000
Total
$ 13,812,355
FY 2025-26 Proposed Budget
Community Development
314
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 11,454,443
Total Expenditures
$ 13,812,355
Fund Balance
$ 3,713,424
General Fund Costs
$ 6,071,336
% Funded by General Fund

44.0%
Total Staffing

34.2 FTE
Organization
Benjamin Fu
, Director of Community Development
Staffing changes include the addition of the Economic Development Manager.

Notable Accomplishments
The City's adopted Housing Element was certiﬁed in September 2024. The City also completed all related zoning ordinance amendments in July 2024, paving the way for future housing development to meet the state requirement Regional Housing Needs Allocation (RHNA) of at least 4,588 new housing units.

Process Improvements – 1) Website update and implementation of Major Projects page. 2) Updated General Commercial (CG) ordinance to modernize the uses allowed in this zoning district. 3) Updated the Fence Ordinance to clarify existing policies and requirements, this included allowing certain electric gates by right and fence gateway features within setback areas. 4) Adopted fees to ensure cost recovery for applications.

FY 2025-26 Proposed Budget
Community Development
315
Launched a newly designed Building Division website with updated content and an enhanced user-friendly interface.

Partnered with the Sustainability team to establish Ordinance No. 24-2265, amending the original Electric-Ready for All New Buildings requirement.

Issued 1,419 permits between July 1, 2024, and December 31, 2024.

Completed a study and draVed resolution to enact a Below Market Rate (BMR) Anti-Displacement Policy to assist tenants of expiring affordable rental units in market rate developments.

Reviewed applications for aﬀordable housing projects and low-income services eligible for the Community Development Block Grant (CDBG), Below Market Rate Aﬀordable Housing Fund (BMR AHF), General Fund Human Services Grant (HSG), Permanent Local Housing Allocation (PLHA), and County funding through the release of the FY25-26 Notice of Funding Available.

Held the West Valley Aﬀordable Housing Developer’s Forum to engage aﬀordable housing developers and discuss new aﬀordable housing opportunities under the 2023-2031 Housing Element while identifying the persisting obstacles to creating new affordable housing projects.

Code Enforcement experienced a 6.5% increase in number of complaints received and responded to 100% of complaints received throughout the year. This was done while experiencing a reduced staﬃng level due to the departure of a Senior Code Enforcement officer.

Code Enforcement worked closely with IT to implement the Code Enforcement module in Accela to get all divisions in CDD on the same system. Additionally, staﬀ increased eﬃciency and streamlined operations by incorporating the new case management database program into their day-to-day tasks, reporting activities, and tracking functions.

New Initiatives
Process Improvement
– 1) Ongoing eﬀort to create and update handouts to facilitate a more transparent and eﬃcient review process, such as Accessory Dwelling Unit (ADU), planning inspections, etc. 2) Project review software updates for improved integration and access. 3) Review and establish new and updated policies and procedures for the permiDing, plan review, and inspection functions. 4) Follow through with researching and implementing new parking citation devices for code enforcement to update the old units that are no longer supported. 5) Continue to work with IT on relocating our electronic plan review system (ProjectDox) from on premises to SAAS. 6) Continue to work with IT on updating the online permiDing portal associated with Accela. 7) Continue the research and work with IT to get the parking citation equipment updated to ensure a more eﬃcient process for staﬀ. 8) Continue to work on the automation of data migration from Accela/ProjectDox into Laserﬁche to eliminate the staﬀ time needed to manually perform this function. 9) Expanding the online permiDing process to include all Building permit types.

Outreach
– Continue participation in public events to boost outreach eﬀorts for every division within the Community Development Department. Eﬀorts to ensure fostering interaction and disseminating information regarding the department's services and requirements.

Ordinance Updates
– Updates are being prepared to amend Chapter 19.48, Fences, Chapter 19.60, General Commercial, Chapter 19.124, Parking and Chapter 14.18, Protected Trees, to add clariﬁcations, anticipated to be completed by late Fall 2024.

Revise & Update Heart of the City Special Area
– 1) Address eﬀect of AB 2011 and build on Housing Element goals to facilitate housing production in transit-oriented locations, 2) Tailor permissible uses to revitalize local public-facing commercial uses (retail/restaurant/entertainment/professional office, etc.).

Housing Element Implementation
– Collaborate regionally and with stakeholders, such as aﬀordable housing developers etc., to implement Housing Element policies and action items per the schedule identified in the Housing Element.

Current Planning Projects –
Review and processing ongoing of 11 housing development projects received between January 2024 and March 2025. The list of projects being processed is available at www.cupertino.org/majorprojects
. In addition to
these projects, staﬀ has discussed various sites around the City, which have generated interest from developers about development, including but not limited to Priority Housing Element sites.

Parking Standards
– Evaluate the existing parking requirements in the Cupertino Muni Code and ﬁnd opportunities to update and modernize to be consistent with industry and regional standards.

Outdoor Seating
– Evaluate and update the existing outdoor seating requirements and the conditional use permit process to be consistent with industry and regional standards and as efforts to support evolving community needs.

Objective Design Standards
– In response to newly adopted State housing legislation, the Council identiﬁed the adoption of design standards as a Work Program item. The goal was to create objective design standards for residential and mixed-use residential projects. The eﬀort would also include ensuring adequate buﬀers between future higher-density residential and mixed-use development from established residential neighborhoods.

FY 2025-26 Proposed Budget
Community Development
316
Support for the Unhoused
– Collaborate and fund jointly with West Valley cities eﬀorts to address regional needs and ﬁnd workable support for the Unhoused. Follow the established protocols to assist the unhoused while studying new opportunities to expand service. Work on Housing Element implementation items to support the production of aﬀordable housing, including housing for the unhoused.

Apply to County funding sources to expand outreach services to the unhoused with funding for ﬂexible assistance in accordance with Function Zero principles.

Temporary Housing -
Execute the Memorandum of Understanding to join the West Valley Cities Joint Shelter feasibility study to explore the possibility of developing temporary housing and emergency shelter with other cities in the West Valley.

Low Income Housing
- Explore the possibility of implementing a low-income home sharing program in accordance with Housing Element commitments with non-profit partners such as HIP Housing or Front Porch.

FY 2025-26 Proposed Budget
Community Development
317
Performance Measures
Goal: Review and guide development activity to ensure compliance with relevant codes and policies, and alignment with community values to promote and enhance Cupertino's community-wide quality of life.

Benefit: Cupertino is a thriving city to live, work, learn and play.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
Building permit applications shall be plan reviewed within 15 business days.
80%
82%
95%
80%
Customer/Applicants visiting the Building Permit Counter shall be assisted within 15 minutes
90%
92%
89%
80%
Applicants visiting the Planning Counter shall be assisted within 15 minutes
98%
96%
93%
50%
Building permit applications reviewed/issued over-the-counter (OTC)
62%
61%
60%
75%
Below market rate rental and purchase vacancies filled
20 8
4 15 per
year
Average number of days to initiate investigation of code complaints

0.54 0.46

0.45 < 7
Code enforcement cases resolved without issuance of citations 93%
92%
88%
80%
Landlord-tenant counseling and dispute resolution cases provided
25 28
12 100 per
year
Public Outreach Events
15 9
5 12 per
year
Funds received from Community Block Grant (CDBG) federal entitlement program
$388,459
$358,910
$173,313
Comply
with
HUD's
annual
timeliness
test
Economic Development Division
Goal: To actively pursue opportunities in the areas of business aDraction, retention, and expansion as a means of promoting economic vitality, and strengthening the City's sales tax base to support Cupertino's excellent quality of life for its residents, businesses, and daytime population.

Beneﬁt: Cupertino's economy and sales tax revenue base are diversiﬁed to further enhance the City's ﬁnancial stability and its ability to provide quality amenities to the community.

FY 2025-26 Proposed Budget
Community Development
318
Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
Maintain Economic Development Business Connect Subscribers 6,000
8,758
9,752
9,000
Economic Development Business Visits, Workshops & Events 7 64
33 20 per year
FY 2025-26 Proposed Budget
Community Development
319
Workload Indicators
Planning Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Number of preliminary reviews
127
21 29
Number of planning applications received
232
95 170
Number of planning counter inquiries
1223
644
644
Housing Services Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Number of BMR rental and ownership vacancies filled
20 8
4 Number of landlord tenant counseling and dispute cases received 25 38
12 Number of annual HUD documents (CAPER, Action Plan, Consolidated Plan) completed
2 1
1 Housing and Human Services Grant Funds inquiries
10 N/A
(applications are
due 2/6/24)
10 *For FY 2024, the City only accepted applications for Capital Housing Projects. Public service funds operate on a multi-year cycle and will be made available during the FY 2025 funding cycle.

Building Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Number of permits received
2,618
1,324
1,596
Number of inspections requested
15,181
8,406
7,605
Number of building counter inquiries
2,310
1,755
1,940
* In-person appointments started July 15, 2021, the counters were temporarily closed in January 10, 2022, due to the surge of the Omicron variant of Covid-19.

Economic Development Division
FY 2025-26 Proposed Budget
Community Development
320
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Meetings with large groups/organizations; appointments with brokers, prospective business owners, business owners and operators, City staff, etc.
50 281
257
Special events, including small business workshops and seminars, ICSC conferences and events, ribbon cuttings and grand openings, and Small Business Saturday Celebration
7 13
13 Number of Delivery Posts to Business Connect Subscribers 3 12
19 Proposed Budget
It is recommended that City Council approve a budget of $13,812,355 for the Community Development department. This represents an increase of $863,354 (6.7%) from the FY 2024-25 Adopted Budget.

The increase is due to an increase in Employee Compensation and Beneﬁts due to the transfer in of Economic Development the Administration Department and the request to add part-time staﬃng in that program. Additionally, the department is requesting two new classifications - a Code Enforcement Supervisor and Assistant Housing Coordinator to better align with program needs.

In addition, contingency dollars have been calculated oﬀ of department's FY 2025-26 base budget materials and contracts and have been consolidated into materials budgets.

This budget also includes funding request for on-call contracts in building and the following City Work Program items:

Economic Development for Retail and Small Businesses - $200,000 Permit Streamlining and Simplification for Small Home Upgrades - $250,000 Add notification for SB 330 and other projects during the application approval process - $10,000 Unhoused Policies - $100,000
Impact Fee Study - $400,000
Per the City Council Special Project Policy, minor repairs and equipment purchases are no longer included in the special project category. Prior special projects have been moved to the contract or material expense categories.

FY 2025-26 Proposed Budget
Community Development
321
Proposed Expenditures by Division
Department Expenditure History
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

39.9%

35.6%

12.1%

9.4%
Planning
Building
Code Enforcement
Housing Services
Community Development
$11.7M
$11.5M
$12.9M
$13.8M
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
FY 2025-26 Proposed Budget
Community Development
322
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Other Taxes
$ 170,824
$
-
$ 4,532,926
$ 4,532,926
Licenses and Permits
$ 4,064,397
$ 4,381,712
$ 3,635,000
$ 4,235,000
Use of Money and Property
$ 28,909
$ 29,535
$ 7,944
$ 7,944
Intergovernmental Revenue
$ 249,229
$ 543,777
$ 268,437
$ 459,523
Charges for Services
$ 1,003,806
$ 968,342
$ 949,631
$ 1,572,000
Fines and Forfeitures
$ 134,714
$ 261,300
$ 215,000
$ 225,000
Miscellaneous Revenue
$ 88,652
$ 69,331
$ 55,050
$ 55,050
Other Financing Sources
$ 272,396
$ 127,037
$ 367,000
$ 367,000
Transfers In
$ 25,000
$
-
$
-
$
-
Total Revenues
$ 6,037,927
$ 6,381,034
$ 10,030,988
$ 11,454,443
Expenditures
Employee Compensation
$ 4,251,856
$ 3,807,128
$ 5,065,540
$ 5,180,017
Employee Benefits
$ 1,608,597
$ 1,818,064
$ 2,523,678
$ 2,242,500
Materials
$ 651,455
$ 650,748
$ 1,032,960
$ 950,053
Contract Services
$ 558,901
$ 666,612
$ 364,150
$ 469,230
Cost Allocation
$ 3,196,843
$ 3,111,654
$ 2,833,625
$ 3,045,555
Special Projects
$ 805,938
$ 962,442
$ 200,000
$ 860,000
Other Financing Uses
$ 619,687
$ 482,077
$ 925,000
$ 1,065,000
Contingencies
$ 277
$
-
$ 4,048
$
-
Total Expenditures
$ 11,693,554
$ 11,498,725
$ 12,949,001
$ 13,812,355
Fund Balance
$ (575,649)
$ (516,260)
$ 3,335,610
$ 3,713,424
General Fund Costs
$ 5,104,982
$ 4,601,434
$ 6,253,623
$ 6,071,336
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Community Development
323
Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

1.75 1.75

ASSISTANT HOUSING COORDINATOR
0 0
0 0.85

ASSISTANT PLANNER

2.00 3.00

2.00 2.00

ASSIST DIR OF COMMITY DEV

1.00 1.00

ASSOCIATE PLANNER

5.00 5.00

5.00 3.00

BUILDING INSPECTOR

3.92 3.92

BUILDING OFFICIAL
0 1.00

1.00 1.00

CODE ENFORCEMENT OFFICER

2.00 2.00

CODE ENFORCEMENT SUPERVISOR
0 0
0 1.00

DEPUTY BUILDING OFFICIAL

1.00 1.00

DIRECTOR OF COMM DEVELOPMENT

0.94 0.94

ECONOMIC DEVELOPMENT MANAGER
0 0
0 1.00

MANAGEMENT ANALYST

1.00 1.00

OFFICE ASSISTANT

2.00 1.00

1.00 1.00

PERMIT CENTER MANAGER

1.00 0
0 0

PERMIT TECHNICIAN

4.00 4.00

PLAN CHECK ENGINEER

2.00 2.00

PLANNING MANAGER

1.90 1.90

2.00 1.00

SENIOR HOUSING COORDINATOR
0 0

0.80 0.85

SENIOR PLANNER

5.00 1.90

1.90 2.90

SR BUILDING INSPECTOR

0.98 0.98

SR CODE ENFORCEMENT OFFICER

2.00 2.00

2.00 1.00
Total

37.49 34.39

34.29 34.19
FY 2025-26 Proposed Budget
Community Development
324
Community Development Administration
Budget Unit 100-70-700
General Fund - Community Development - Community Development Administration Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 423,697
Fund Balance
$
-
General Fund Costs
$ 423,697
% Funded by General Fund
100.0%
Total Staffing

0.5 FTE
Program Overview
The Community Development Administration program manages general oﬃce and oversight functions for the Community Development Department.

Service Objectives
Coordinate and direct general office affairs related to community development functions.

Manage professional and administrative staff.

Prepare and implement the department budget.

Coordinate as necessary with other departments in the City.

Review and evaluate City and department goals and objectives.

Proposed Budget
It is recommended that City Council approve a budget of $423,697 for the Community Development Administration program. This represents an increase of $10,120 (2.4%) from the FY 2024-25 Adopted Budget.

This budget is relatively unchanged from the prior fiscal year.

FY 2025-26 Proposed Budget
Community Development
325
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 96,867
$ 103,687
$ 110,446
$ 111,663
Employee Benefits
$ 35,699
$ 43,250
$ 49,688
$ 44,400
Materials
$ 3,694
$ 2,157
$ 8,154
$ 14,597
Contract Services
$ 144,679
$ 157,556
$
-
$
-
Cost Allocation
$ 572,700
$ 334,114
$ 245,187
$ 253,037
Special Projects
$ 126,047
$ 136,895
$
-
$
-
Contingencies
$ 277
$
-
$ 102
$
-
Total Expenditures
$ 979,963
$ 777,659
$ 413,577
$ 423,697
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 979,963
$ 777,659
$ 413,577
$ 423,697
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

DIRECTOR OF COMM DEVELOPMENT

0.30 0.30

MANAGEMENT ANALYST

0.20 0.20

0.20 0.20
Total

0.50 0.50

0.50 0.50
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Community Development
326
Current Planning
Budget Unit 100-71-701
General Fund - Planning - Current Planning
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,895,300
Total Expenditures
$ 3,626,108
Fund Balance
$
-
General Fund Costs
$ 1,730,808
% Funded by General Fund

47.7%
Total Staffing

9.6 FTE
Program Overview
The Current Planning program serves to review projects and implement City ordinances, land use plans and the General Plan goals and objectives through the planning review and building plan check processes.

Service Objectives
Maintain a high level of customer service.

Provide assistance at the public counter, over the telephone, or via email.

Implement the City's General Plan, land use plans and Zoning Ordinance.

Evaluate Planning applications for consistency with City ordinance, General Plan goals, and applicable State and Federal regulations.

Coordinate internal review of Planning applications with other City departments.

Conduct environmental review of projects in compliance with California Environmental Quality Act (CEQA) and applicable regional, State and Federal regulations.

Provide technical analysis and recommendations to the Council, Planning Commission and Design Review Committee.

Review building permits to ensure implementation of zoning requirements, environmental mitigation measures and planning entitlement conditions of approval.

Proposed Budget
It is recommended that City Council approve a budget of $3,626,108 for the Current Planning program. This represents an increase
of $291,580 (8.7%) from the FY 2024-25 Adopted Budget.

The increase is due to a reallocation of staff and the inclusion of the following City Work Program item:

Permit Streaming and Simplification for Small Home Upgrades $250,000 and Add notifications for SB 330 and other projects during application and approval process $10,000 Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Community Development
327
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 934,481
$ 895,566
$ 829,373
$ 1,502,000
Miscellaneous Revenue
$ 40,570
$ 19,331
$ 51,300
$ 51,300
Other Financing Sources
$ 272,396
$ 127,037
$ 342,000
$ 342,000
Total Revenues
$ 1,247,447
$ 1,041,934
$ 1,222,673
$ 1,895,300
Expenditures
Employee Compensation
$ 902,953
$ 696,297
$ 1,295,740
$ 1,364,294
Employee Benefits
$ 296,845
$ 360,086
$ 625,489
$ 545,956
Materials
$ 15,401
$ 2,792
$ 4,351
$ 16,055
Contract Services
$ 60,583
$ 170,877
$ 220
$ 220
Cost Allocation
$ 858,254
$ 879,776
$ 858,671
$ 889,583
Special Projects
$ 60,958
$ 79,473
$
-
$ 260,000
Other Financing Uses
$ 243,267
$ 149,969
$ 550,000
$ 550,000
Contingencies
$
-
$
-
$ 57
$
-
Total Expenditures
$ 2,438,261
$ 2,339,270
$ 3,334,528
$ 3,626,108
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 1,190,816
$ 1,297,336
$ 2,111,855
$ 1,730,808
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.60 0.60

ASSISTANT HOUSING COORDINATOR
0 0
0 0.40

ASSISTANT PLANNER

2.00 2.10

2.00 2.00

ASSOCIATE PLANNER

3.65 3.25

3.25 2.20

DIRECTOR OF COMM DEVELOPMENT

0.28 0.28

MANAGEMENT ANALYST

0.40 0.40

OFFICE ASSISTANT

0.50 0
0 0

PERMIT TECHNICIAN

1.00 1.00

PLANNING MANAGER

0.50 0.50

0.40 0.40

SENIOR HOUSING COORDINATOR
0 0

0.10 0.40

SENIOR PLANNER

1.65 1.35

1.35 1.95
Total

10.58 9.48

9.38 9.63
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Community Development
328
Mid and Long Term Planning
Budget Unit 100-71-702
General Fund - Planning - Mid and Long Term Planning
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 78,750
Total Expenditures
$ 886,746
Fund Balance
$
-
General Fund Costs
$ 807,996
% Funded by General Fund

91.1%
Total Staffing

2.9 FTE
Program Overview
The Mid-and Long-Term Planning program assists the community in preparing, reviewing and amending documents including the General Plan, Speciﬁc Plans, Conceptual Plans, and the Municipal Code, including the Zoning Ordinance. Additionally, the program anticipates and evaluates trends, and develops strategies and plans to help the City address change.

Service Objectives
Review and amend the City's General Plan, Housing Element, and Municipal Code, including the Zoning Ordinance, Specific, Conceptual and Master Plans.

Ensure City processes and regulations are in compliance with State and Federal regulations, including the California Environmental Quality Act (CEQA).

Review and implement policies in the General Plan, Housing Element, Zoning Ordinance, Speciﬁc, Conceptual and Master Plans.

Coordinate with various local, regional, State and Federal agencies on projects.

Facilitate the planning and implementation of the City Council's annual community development goals and objectives.

Proposed Budget
It is recommended that City Council approve a budget of $886,746 for the Mid and Long Term Planning program. This represents a decrease of $340,481 (-27.7%) from the FY 2024-25 Adopted Budget.

The decrease is due to staffing reallocations and having no special projects this fiscal year.

FY 2025-26 Proposed Budget
Community Development
329
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$ 52,613
$ 300,000
$
-
$
-
Charges for Services
$ 58,913
$ 56,958
$ 110,000
$ 50,000
Miscellaneous Revenue
$
-
$
-
$ 3,750
$ 3,750
Other Financing Sources
$
-
$
-
$ 25,000
$ 25,000
Total Revenues
$ 111,526
$ 356,958
$ 138,750
$ 78,750
Expenditures
Employee Compensation
$ 530,985
$ 355,990
$ 560,593
$ 493,024
Employee Benefits
$ 179,264
$ 163,101
$ 255,942
$ 186,792
Materials
$ 4,270
$ 1,379
$ 3,214
$ 8,933
Contract Services
$ (4,345)
$
-
$ 7,500
$ 7,500
Cost Allocation
$ 316,560
$ 350,186
$ 199,844
$ 190,497
Special Projects
$ 466,756
$ 686,015
$ 200,000
$
-
Contingencies
$
-
$
-
$ 134
$
-
Total Expenditures
$ 1,493,490
$ 1,556,671
$ 1,227,227
$ 886,746
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 1,381,965
$ 1,199,714
$ 1,088,477
$ 807,996
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.15 0.15

ASSOCIATE PLANNER

1.35 1.75

1.75 0.80

DIRECTOR OF COMM DEVELOPMENT

0.24 0.24

MANAGEMENT ANALYST

0.20 0.20

PLANNING MANAGER

0.60 0.60

SENIOR PLANNER

1.55 0.55

0.55 0.95
Total

4.09 3.49

3.49 2.94
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Community Development
330
Economic Development
Budget Unit 100-71-705
General Fund - Planning - Economic Development
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 999,057
Fund Balance
$
-
General Fund Costs
$ 999,057
% Funded by General Fund
100.0%
Total Staffing

1.0 FTE
Program Overview
The Economic Development Division oversees the development and implementation of policies and programs to promote business resiliency while undertaking a wide variety of business attraction, retention, and expansion efforts.

Service Objectives
Provide assistance and support to businesses to enable job creation, new business formation, private investment, and industry evolution.

Conduct outreach to existing small businesses to create strong working relationships.

Collaborate with internal city team members to keep the needs of businesses in the forefront when reviewing applications and projects.

Partner with local business associations, agencies, and organizations to create a strong and cohesive network oﬀering business support and assistance.

Provide the public with current data and information easily accessible online or in printed format. Assist with policy formation to align with business and community goals
Proposed Budget
It is recommended that City Council approve a budget of $999,057 for the Economic Development program.

Reduction in beneﬁts is due to the one-time additional discretionary payment to the City's retirement system that has resulted in benefit savings.

This budget is a new a
ddition to the Community Development Department for this ﬁscal year, it was transferred in from the Administration Department. A request to fund a part-time management analyst to assist with City Work Program items and to carry
out duties of the Economic Development division to support businesses to enable job creation, new business formation, and outreach to existing
small businesses to create strong working relationships.

This budget includes the following City Work
Program items:

Economic Development for Retail and Small Businesses and Defensible Impact Fee Nexus Study for Traﬃc Impact Fee, Retail Impact Fee, BMR Impact Fee, and Parkland Impact Fee $350,000 CWP items are no longer considered Special Projects per the new City Council Special Project Policy but are discussed here for ease of tracking and transparency. CWP will remain in the Special Project expense category as a way to track these projects but will be reported separately from all other Special Projects that fall under the policy.

Revenues and Expenditures
FY 2025-26 Proposed Budget
Community Development
331
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$
-
$
-
$
-
$ 265,819
Employee Benefits
$
-
$
-
$
-
$ 94,337
Materials
$
-
$
-
$
-
$ 34,410
Contract Services
$
-
$
-
$
-
$ 71,250
Cost Allocation
$
-
$
-
$
-
$ 183,241
Special Projects
$
-
$
-
$
-
$ 350,000
Total Expenditures
$
-
$
-
$
-
$ 999,057
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$
-
$
-
$
-
$ 999,057
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ECONOMIC DEVELOPMENT MANAGER
0 0
0 1.00
Total
0 0
0 1.00
Due to the reorganization of this program from the City Manager's Oﬃce, positions within the program have been transferred accordingly.

FY 2025-26 Proposed Budget
Community Development
332
CDBG General Admin
Budget Unit 260-72-707
CDBG - Housing Services - CDBG General Admin
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 77,400
Total Expenditures
$ 72,695
Fund Balance
$ 4,705
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

0.4 FTE
Program Overview
The General Administration of the Community Development Block Grant (CDBG) federal entitlement program is reserved for program administration costs to cover salary and beneﬁts of staﬀ who operate the CDBG program. The CDBG program is a federal entitlement program which serves low- and moderate- income Cupertino residents. CDBG program administration costs represent 20% of the City's annual federal CDBG allocation plus prior year program income.

Service Objectives
Prepare and submit an Annual Plan to the US Department of Housing and Urban Development (HUD).

Prepare and submit annual Consolidated Annual Performance and Evaluation Report (CAPER) to HUD.

Prepare and submit a five-year Consolidated Plan to HUD.

Meet quarterly with Santa Clara County CDBG Coordinators.

Conduct four-eight public hearings per year to allocate CDBG funding, review Annual Plan, CAPER, and Consolidated Plan.

Provide technical assistance to grantees and applicants.

Monitor grantees for compliance with federal regulations.

Proposed Budget
It is recommended that City Council approve a budget of $72,695 for the CDBG General Admin program. This represents a decrease of $112,948 (-60.8%) from the FY 2024-25 Adopted Budget.

The decrease is due to salary and beneﬁts decrease from a reallocation of staﬀ that includes a proposed new classiﬁcation of Assistant Housing Coordinator
. The
Assistant Housing Coordinator will help with the coordination of housing and grant programs, the BMR Aﬀordable Housing program, housing strategies, assist with homelessness prevention eﬀorts, and the CDBG and Human Service Grants programs.

FY 2025-26 Proposed Budget
Community Development
333
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$ 71,338
$ 46,213
$ 38,131
$ 77,400
Total Revenues
$ 71,338
$ 46,213
$ 38,131
$ 77,400
Expenditures
Employee Compensation
$ 80,482
$ 12,955
$ 127,825
$ 48,965
Employee Benefits
$ 29,409
$ 18,249
$ 57,818
$ 23,730
Materials
$ 37,593
$ 22,952
$
-
$
-
Total Expenditures
$ 147,484
$ 54,156
$ 185,643
$ 72,695
Fund Balance
$ (76,146)
$ (7,942)
$ (147,512)
$ 4,705
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ASSISTANT HOUSING COORDINATOR
0 0
0 0.20

ASSISTANT PLANNER
0 0.10
0 0

PLANNING MANAGER

0.39 0.39

0.50 0

SENIOR HOUSING COORDINATOR
0 0

0.20 0.20

SENIOR PLANNER

0.20 0
0 0
Total

0.59 0.49

0.70 0.40
Staﬀ time is being reallocated to beDer reﬂect actual time spent in this program, including a proposed new classiﬁcation of Assistant Housing Coordinator.

FY 2025-26 Proposed Budget
Community Development
334
CDBG Capital/Housing Projects
Budget Unit 260-72-709
CDBG - Housing Services - CDBG Capital/Housing Projects Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 282,067
Total Expenditures
$ 359,467
Fund Balance
$ (77,400)
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing
FTE
Program Overview
This portion of the Community Development Block Grant (CDBG) federal entitlement program is reserved for grants and loans to non-proﬁt developers and agencies for eligible activities such as public improvements, property acquisition for aﬀordable housing, rehabilitation of aﬀordable units, and development of aﬀordable housing. CDBG Capital/Housing costs represent 65% of the City's annual federal CDBG allocation plus prior year program income.

Service Objectives
Issue Requests for Proposals (RFPs) on an annual basis for Capital/Housing Projects.

Review applications and make funding recommendations to Housing Commission and City Council.

On a quarterly basis, monitor grants, disburse funding, and collect demographic information from each grantee.

Review quarterly reports and reimbursements requests from agencies and enter data into HUD IDIS program.

Coordinate entitlement process with the Planning Division for affordable development projects.

Monitor project progress of grantees through the construction phase.

Coordinate CEQA/NEPA environmental review processes for all affordable developments.

Coordinate preparation of all grant and loan agreements, Deeds of Trust, Promissory Notes, and Regulatory Agreements.

On an annual basis, prepare grant agreements or amendments for each grantee.

Provide technical assistance to grantees and applicants.

Monitor grantees for compliance with federal regulations.

Proposed Budget
It is recommended that City Council approve a budget of $359,467 for the CDBG Capital/Housing Projects program. This represents a decrease of $101,020 (-21.9%) from the FY 2024-25 Adopted Budget.

The decrease is due to a decrease in Materials.

FY 2025-26 Proposed Budget
Community Development
335
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 28,909
$ 29,535
$ 7,944
$ 7,944
Intergovernmental Revenue
$ 65,818
$ 92,536
$ 151,706
$ 274,123
Total Revenues
$ 94,727
$ 122,071
$ 159,650
$ 282,067
Expenditures
Materials
$ 65,818
$ 92,536
$ 460,487
$ 359,467
Total Expenditures
$ 65,818
$ 92,536
$ 460,487
$ 359,467
Fund Balance
$ 28,909
$ 29,535
$ (300,837)
$ (77,400)
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
There is no staffing associated with this program.

There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Community Development
336
CDBG Public Service Grants
Budget Unit 260-72-710
CDBG - Housing Services - CDBG Public Service Grants
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 58,000
Total Expenditures
$ 58,000
Fund Balance
$
-
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing
FTE
Program Overview
This portion of the Community Development Block Grant (CDBG) federal entitlement program is reserved for grants to nonproﬁt agencies serving low- and moderate-income Cupertino residents. The agencies provide services such as food assistance, job training, emergency housing, legal assistance, etc. CDBG Public Services costs represent 15% of the City's annual federal CDBG allocation plus prior year program income.

Service Objectives
Issue Requests for Proposals (RFPs) on a bi- or tri-annual basis for public services programs.

Review applications and make funding recommendations to Housing Commission and City Council.

On a quarterly basis, monitor grants, disburse funding, and collect demographic information from each grantee.

Review quarterly reports and reimbursements requests from agencies and enter data into HUD IDIS program.

On an annual basis, prepare grant agreements or amendments for each grantee.

Provide technical assistance to grantees and applicants.

Monitor grantees for compliance with federal regulations.

Proposed Budget
It is recommended that City Council approve a budget of $58,000 for the CDBG Public Service Grants program. This represents an increase of $2,972 (5.4%) from the FY 2024-25 Adopted Budget.

The increase is due to an increase in Materials.

FY 2025-26 Proposed Budget
Community Development
337
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$ 59,460
$ 55,028
$ 28,600
$ 58,000
Total Revenues
$ 59,460
$ 55,028
$ 28,600
$ 58,000
Expenditures
Materials
$ 59,460
$ 55,028
$ 55,028
$ 58,000
Total Expenditures
$ 59,460
$ 55,028
$ 55,028
$ 58,000
Fund Balance
$
-
$
-
$ (26,428)
$
-
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
There is no staffing associated with this program.

There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Community Development
338
BMR Affordable Housing Fund
Budget Unit 265-72-711
BMR Housing - Housing Services - BMR Affordable Housing Fund Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 4,532,926
Total Expenditures
$ 746,807
Fund Balance
$ 3,786,119
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

0.5 FTE
Program Overview
This program covers administration of the Below Market Rate (BMR) Housing program.

Service Objectives
Contract with BMR Program Administrator annually for services relating to rental and ownership units.

Prepare and monitor agreement, process monthly reimbursement requests, and provide technical assistance to BMR Program Administrator.

Review and maintain the Policy and Procedures Manual for Administering Deed Restricted Aﬀordable Housing Units (BMR Manual).

Review and maintain the BMR Housing Mitigation Program Procedural Manual (Housing Mitigation Manual) Manage agreement for the provision of Fair Housing investigation and enforcement.

Commit funding for the development of new proposed aﬀordable housing projects with awards contingent upon acquiring planning entitlements.

Proposed Budget
It is recommended that City Council approve a budget of $746,807 for the BMR Aﬀordable Housing Fund program. This represents an increase of $24,268 (3.4%) from the FY 2024-25 Adopted Budget.

The overall increase is a result of a reallocation of staff and the City Work Program (CWP) item included in this budget:

Develop ELI Housing $250,000
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

FY 2025-26 Proposed Budget
Community Development
339
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Other Taxes
$ 170,824
$
-
$ 4,532,926
$ 4,532,926
Intergovernmental Revenue
$
-
$ 50,000
$
-
$
-
Charges for Services
$ 1,640
$
-
$
-
$
-
Miscellaneous Revenue
$ 28,082
$ 50,000
$
-
$
-
Transfers In
$ 25,000
$
-
$
-
$
-
Total Revenues
$ 225,546
$ 100,000
$ 4,532,926
$ 4,532,926
Expenditures
Employee Compensation
$ 156,825
$ 103,636
$ 172,795
$ 61,207
Employee Benefits
$ 58,574
$ 55,719
$ 79,149
$ 29,997
Materials
$ 319,360
$ 324,927
$ 347,713
$ 366,047
Contract Services
$ 57,477
$ 7,577
$ 20,700
$ 21,300
Cost Allocation
$ 144,366
$ 95,908
$ 102,182
$ 18,256
Special Projects
$ 17,357
$ 50,085
$
-
$ 250,000
Total Expenditures
$ 753,959
$ 637,852
$ 722,539
$ 746,807
Fund Balance
$ (528,412)
$ (537,853)
$ 3,810,387
$ 3,786,119
General Fund Costs
$ 25,000
$
-
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ASSISTANT HOUSING COORDINATOR
0 0
0 0.25

ASSISTANT PLANNER
0 0.80
0 0

OFFICE ASSISTANT

0.50 0
0 0

PLANNING MANAGER

0.41 0.41

0.50 0

SENIOR HOUSING COORDINATOR
0 0

0.50 0.25

SENIOR PLANNER

1.60 0
0 0
Total

2.51 1.21

1.00 0.50
Staff time is being reallocated to better reflect the actual time spent in this program.

FY 2025-26 Proposed Budget
Community Development
340
Human Service Grants
Budget Unit 100-72-712
General Fund - Housing Services - Human Service Grants
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 50,000
Total Expenditures
$ 55,615
Fund Balance
$
-
General Fund Costs
$ 5,615
% Funded by General Fund

10.1%
Total Staffing
FTE
Program Overview
The City of Cupertino sets aside $129,000 from its General Fund for non-proﬁt agencies providing services to low- and moderate- income Cupertino residents. Eligible programs include senior services, homeless services, and others that serve low- and moderate-income residents.

Service Objectives
Issue Requests for Proposals (RFPs) on a bi- or tri-annual basis for public services programs.

Review applications and make funding recommendations to Housing Commission and City Council.

On a quarterly basis, monitor grants, disburse funding, and collect demographic information from each grantee.

Review quarterly reports and reimbursements requests from agencies.

On an annual basis, prepare grant agreements or amendments for each grantee.

Provide technical assistance to grantees and applicants.

Monitor grantees for compliance.

Proposed Budget
It is recommended that City Council approve a budget of $55,615 for the Human Service Grants program. This represents a decrease of $74,881 (-57.4%) from the FY 2024-25 Adopted Budget.

The decrease is due to a reduction in Materials.

FY 2025-26 Proposed Budget
Community Development
341
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Intergovernmental Revenue
$
-
$
-
$ 50,000
$ 50,000
Total Revenues
$
-
$
-
$ 50,000
$ 50,000
Expenditures
Materials
$ 112,671
$ 122,135
$ 125,000
$ 50,000
Cost Allocation
$ 5,290
$ 5,140
$ 5,496
$ 5,615
Total Expenditures
$ 117,961
$ 127,275
$ 130,496
$ 55,615
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 117,961
$ 127,275
$ 80,496
$ 5,615
Staffing
There is no staffing associated with this program.

There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Community Development
342
General Building
Budget Unit 100-73-713
General Fund - Building - General Building
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 315,000
Total Expenditures
$ 1,083,311
Fund Balance
$
-
General Fund Costs
$ 768,311
% Funded by General Fund

70.9%
Total Staffing

3.1 FTE
Program Overview
The General Building program establishes the minimum requirements to safeguard the public health, safety and general welfare through structural strength, means of egress facilities, stability, accessibility, sanitation, adequate lighting and ventilation and energy conservation; safety to life and property from ﬁre and other hazards aDributed to the built environment; and to provide safety to fire fighters and emergency responders during emergency operations.

Service Objectives
Provide efficient and friendly service that will assist customers with their building permit goals and objectives.

Continue to streamline the workflow process to provide efficient and friendly customer service.

Work proactively to enhance the public interface and information systems.

Continue eﬀorts to create a more eﬀective records management system and land use data system using Geographic Information System (GIS).

Increase staff knowledge through in-house training, meetings, and seminars Proposed Budget
It is recommended that City Council approve a budget of $1,083,311 for the General Building program. This represents an increase of $1,595 (0.1%) from the FY 2024-25 Adopted Budget.

This budget is relatively unchanged from the prior fiscal year.

FY 2025-26 Proposed Budget
Community Development
343
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Licenses and Permits
$ 269,509
$ 345,319
$ 315,000
$ 315,000
Total Revenues
$ 269,509
$ 345,319
$ 315,000
$ 315,000
Expenditures
Employee Compensation
$ 440,485
$ 449,645
$ 462,726
$ 458,984
Employee Benefits
$ 153,510
$ 189,829
$ 235,381
$ 206,505
Materials
$ 7,355
$ 6,005
$ 7,865
$ 10,498
Contract Services
$ 420
$ 420
$
-
$
-
Cost Allocation
$ 274,264
$ 269,096
$ 375,646
$ 407,324
Special Projects
$
-
$ 856
$
-
$
-
Contingencies
$
-
$
-
$ 98
$
-
Total Expenditures
$ 876,034
$ 915,851
$ 1,081,716
$ 1,083,311
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 606,525
$ 570,532
$ 766,716
$ 768,311
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.50 0.50

ASSIST DIR OF COMMITY DEV

0.60 0.60

BUILDING OFFICIAL
0 0.20

0.20 0.20

DEPUTY BUILDING OFFICIAL

0.20 0.20

DIRECTOR OF COMM DEVELOPMENT

0.12 0.12

MANAGEMENT ANALYST

0.20 0.20

OFFICE ASSISTANT

0.50 0.50

PERMIT CENTER MANAGER

0.20 0
0 0

PERMIT TECHNICIAN

0.60 0.60

SR BUILDING INSPECTOR

0.20 0.20

0.20 0.20
Total

3.12 3.12

3.12 3.12
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Community Development
344
Building Plan Review
Budget Unit 100-73-714
General Fund - Building - Building Plan Review
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,800,000
Total Expenditures
$ 2,341,590
Fund Balance
$
-
General Fund Costs
$ 541,590
% Funded by General Fund

23.1%
Total Staffing

6.7 FTE
Program Overview
The Building Plan Review program is responsible for the timely and accurate review and approval of construction drawings for all residential, commercial and industrial permit applications for buildings and structures to ensure the proposed design meets or exceeds the minimum life safety, plumbing, mechanical, electrical, accessibility, energy and structural safety standards of the California Building Code and all governing local amendments.

Service Objectives
Provide a streamlined building plan review system that will ensure plans comply with all applicable state and local codes and ordinances.

Continue to streamline the internal application processing system and permit review process.

Confer with design professionals on project application and pre-application meetings.

Provide general code information for property owners, design professionals, developers, contractors and the general public.

Assist building inspectors in difficult or unusual code interpretation as it applies to various buildings and structures.

Assist in training of building inspectors and permit technicians in conducting residential and minor commercial plan review.

Proposed Budget
It is recommended that City Council approve a budget of $2,341,590 for the Building Plan Review program. This represents an increase of $44,999 (2.0%) from the FY 2024-25 Adopted Budget.

This budget is relatively unchanged from the prior ﬁscal year but does include a budget request of $90,000 in recurring costs for Building On call contracts.

For further detail on these requests, please reference the Summary of Proposed Budget Requests found at the beginning of the budget document.

FY 2025-26 Proposed Budget
Community Development
345
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Licenses and Permits
$ 1,575,817
$ 1,634,094
$ 1,200,000
$ 1,800,000
Miscellaneous Revenue
$ 20,000
$
-
$
-
$
-
Total Revenues
$ 1,595,817
$ 1,634,094
$ 1,200,000
$ 1,800,000
Expenditures
Employee Compensation
$ 930,184
$ 1,005,700
$ 1,042,991
$ 1,038,717
Employee Benefits
$ 388,761
$ 449,037
$ 527,699
$ 471,115
Materials
$ 6,404
$ 4,620
$ 4,522
$ 11,492
Cost Allocation
$ 384,759
$ 422,138
$ 371,322
$ 380,266
Special Projects
$ 134,820
$ 9,118
$
-
$
-
Other Financing Uses
$ 376,420
$ 309,238
$ 350,000
$ 440,000
Contingencies
$
-
$
-
$ 57
$
-
Total Expenditures
$ 2,221,348
$ 2,199,851
$ 2,296,591
$ 2,341,590
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 625,532
$ 565,757
$ 1,096,591
$ 541,590
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.25 0.25

ASSIST DIR OF COMMITY DEV

0.20 0.20

BUILDING OFFICIAL
0 0.80

0.80 0.80

DEPUTY BUILDING OFFICIAL

0.80 0.80

OFFICE ASSISTANT

0.25 0.25

PERMIT CENTER MANAGER

0.80 0
0 0

PERMIT TECHNICIAN

2.40 2.40

PLAN CHECK ENGINEER

2.00 2.00

2.00 2.00
Total

6.70 6.70

6.70 6.70
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Community Development
346
Building Code Enforcement
Budget Unit 100-73-715
General Fund - Building - Building Code Enforcement
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 2,120,000
Total Expenditures
$ 1,415,320
Fund Balance
$
-
General Fund Costs
$ (704,680)
% Funded by General Fund
-49.8%
Total Staffing

5.2 FTE
Program Overview
The Building Inspection program is established to enforce certain minimum standards pursuant to the California Building Code and all local amendments for all new and existing buildings and structures within the City of Cupertino jurisdiction. These minimum standards include public safety, health and general welfare through structural strength, stability, sanitation, adequate light and ventilation, and safety to life and property from ﬁre, hurricane, and other hazards aDributed to the built environment.

These include alteration, repair, removal, demolition, use, and occupancy of buildings, structures or premises. The Building Inspections Division also regulates the installation and maintenance of all electrical, gas, mechanical and plumbing systems, which may be referred to as service systems. The program also responds to stormwater pollution protection, emergency situations and complaints of unsafe structures, work without permits, and prepares Notices of Violation as necessary. Unabated cases are referred to the Code Enforcement Division for further action.

Service Objectives
Build and maintain a positive working relationship with co-workers, other city employees and the general public using principles of quality customer service.

Build and maintain a partnership with property owners, developers, and contractors to help our customers meet their building occupancy goals.

Perform building inspections within 48 hours of receiving the request.

Consistently and accurately document non-complying code issues to ensure proper and safe installation of routine and complex building systems.

Ensure that minimum building code safety requirements are met in all phases of construction for structural, electrical, plumbing, mechanical and accessibility installations.

Educate community members about life and safety inspection issues as they occur before and during the construction process.

Work with owners, developers, and contractors to implement principles of green building as required in the CALGreen Building Code and Cupertino green building requirements.

Proposed Budget
It is recommended that City Council approve a budget of $1,415,320 for the Building Code Enforcement program. This represents an increase of $17,859 (1.3%) from the FY 2024-25 Adopted Budget.

This budget is relatively unchanged from the prior ﬁscal year but does include a budget request of $50,000 for recurring costs for
Building On call contracts.

For further detail on these requests, please reference the Summary of Proposed Budget Requests found at the beginning of the budget document
Special Projects
FY 2025-26 Proposed Budget
Community Development
347
Special Projects
The following table shows the special projects for the fiscal year.

Per the City Council Special Project Policy, minor repairs and equipment purchases are no longer included in the special project category.

Prior special projects have been moved to the contract or material expense categories.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Licenses and Permits
$ 2,219,071
$ 2,402,299
$ 2,120,000
$ 2,120,000
Total Revenues
$ 2,219,071
$ 2,402,299
$ 2,120,000
$ 2,120,000
Expenditures
Employee Compensation
$ 707,048
$ 637,763
$ 718,711
$ 715,135
Employee Benefits
$ 290,199
$ 306,558
$ 384,182
$ 348,336
Materials
$ 13,069
$ 9,717
$ 9,550
$ 10,756
Cost Allocation
$ 368,088
$ 401,589
$ 259,899
$ 266,093
Other Financing Uses
$
-
$ 22,870
$ 25,000
$ 75,000
Contingencies
$
-
$
-
$ 119
$
-
Total Expenditures
$ 1,378,404
$ 1,378,497
$ 1,397,461
$ 1,415,320
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ (840,667)
$ (1,023,801)
$ (722,539)
$ (704,680)
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.25 0.25

ASSIST DIR OF COMMITY DEV

0.20 0.20

BUILDING INSPECTOR

3.72 3.72

OFFICE ASSISTANT

0.25 0.25

SR BUILDING INSPECTOR

0.73 0.73

0.73 0.73
Total

5.15 5.15

5.15 5.15
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Community Development
348
Muni Code Enforcement
Budget Unit 100-73-718
General Fund - Building - Muni Code Enforcement
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 70,117
Fund Balance
$
-
General Fund Costs
$ 70,117
% Funded by General Fund
100.0%
Total Staffing

0.3 FTE
Program Overview
The Community Development Code Enforcement program provides enforcement of various provisions of the municipal code relating to nonconforming land use and building code compliance. These activities include building without permits, unpermiDed removal of protected trees, nonconforming accessory structures, various use permit violations, private residential fence height/setback violations, and nonconforming signs. Assistance is provided to Planning and Building Division staﬀ in the resolution of different code violations and land use concerns, which are contrary to the municipal code.

Service Objectives
Respond to citizen, City department, or outside agency referrals within 48 hours.

Provide services with an emphasis on community education and customer service.

Enforce the codes in a fair, equitable, and objective manner.

Proposed Budget
It is recommended that City Council approve a budget of $70,117 for the Muni Code Enforcement program. This represents a decrease of $2,180 (-3.0%) from the FY 2024-25 Adopted Budget.

This budget is relatively unchanged from the prior fiscal year.

FY 2025-26 Proposed Budget
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349
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 35,581
$ 30,396
$ 34,870
$ 35,033
Employee Benefits
$ 14,608
$ 14,864
$ 18,797
$ 17,237
Materials
$ (199)
$
-
$
-
$
-
Cost Allocation
$ 34,805
$ 35,421
$ 18,630
$ 17,847
Total Expenditures
$ 84,795
$ 80,681
$ 72,297
$ 70,117
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 84,795
$ 80,682
$ 72,297
$ 70,117
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

BUILDING INSPECTOR

0.20 0.20

SR BUILDING INSPECTOR

0.05 0.05

0.05 0.05
Total

0.25 0.25

0.25 0.25
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Community Development
350
Code Enforcement
Budget Unit 100-74-202
General Fund - Code Enforcement - Code Enforcement
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 245,000
Total Expenditures
$ 1,653,825
Fund Balance
$
-
General Fund Costs
$ 1,408,825
% Funded by General Fund

85.2%
Total Staffing

4.0 FTE
Program Overview
The Code Enforcement program provides enforcement of various provisions of the municipal code relating to parking citations, noise, animal control, zoning and building, and other compliance areas. Assistance is provided to the Sheriﬀ Department in the areas of traffic control and other complaint responses.

Service Objectives
Respond to resident, City department, or outside agency referrals within 48 hours.

Provide services with an emphasis on community education and customer service.

Enforce the codes in a fair, equitable, and objective manner.

Manage the animal control services contract with the City of San José.

Proposed Budget
It is recommended that City Council approve a budget of $1,653,825 for the Code Enforcement program. This represents an increase of $82,414 (5.2%) from the FY 2024-25 Adopted Budget.

The increase is aDributed to the proposed new Code Enforcement Supervisor classiﬁcation, which consolidates an existing vacant Code Enforcement Oﬃcer role with a Senior Code Enforcement Oﬃcer position to beDer align with the program’s operational needs.

The increase is also due to increase in Contract Services and Cost Allocation expenses.

FY 2025-26 Proposed Budget
Community Development
351
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 8,772
$ 15,818
$ 10,258
$ 20,000
Fines and Forfeitures
$ 134,714
$ 261,300
$ 215,000
$ 225,000
Total Revenues
$ 143,486
$ 277,118
$ 225,258
$ 245,000
Expenditures
Employee Compensation
$ 370,446
$ 411,059
$ 538,843
$ 587,176
Employee Benefits
$ 161,728
$ 217,371
$ 289,533
$ 274,095
Materials
$ 6,559
$ 6,500
$ 7,076
$ 9,798
Contract Services
$ 300,087
$ 330,182
$ 335,730
$ 348,960
Cost Allocation
$ 237,757
$ 318,286
$ 396,748
$ 433,796
Contingencies
$
-
$
-
$ 3,481
$
-
Total Expenditures
$ 1,076,577
$ 1,283,398
$ 1,571,411
$ 1,653,825
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 933,092
$ 1,006,280
$ 1,346,153
$ 1,408,825
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

CODE ENFORCEMENT OFFICER

2.00 2.00

CODE ENFORCEMENT SUPERVISOR
0 0
0 1.00

SR CODE ENFORCEMENT OFFICER

2.00 2.00

2.00 1.00
Total

4.00 4.00

4.00 4.00
Staﬀ time is being reallocated to beDer reﬂect actual time spent in this program.

A reclassiﬁcation/promotion is using an existing
vacant code enforcement oﬃcer position and combining it with a senior code enforcement oﬃcer position. This will result in one less full-time employee (FTE), keeping the total at 3.5 FTE officers.

FY 2025-26 Proposed Budget
Community Development
352
Building Abatement
Budget Unit 100-74-716
General Fund - Code Enforcement - Building Abatement
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 20,000
Fund Balance
$
-
General Fund Costs
$ 20,000
% Funded by General Fund
100.0%
Total Staffing
FTE
Program Overview
Code enforcement programs aim to ensure compliance with municipal codes, including building, zoning, and safety regulations, to maintain a safe, healthy, and aDractive community.

A key objective is to prevent or remove conditions that constitute a public nuisance, which can negatively impact residents and property values.

This is an “as-needed only” abatement account which funds remedial actions related to Code Enforcement nuisance cases.

Service Objectives
Address conditions like illegal dumping, overgrown vegetation, or unsafe structures that pose a threat to public health and safety.

Issue notices of violations and providing opportunities for residents to address issues before enforcement actions are necessary.

Take appropriate enforcement actions, including administrative citations, fines, or legal action when violations persist.

Proposed Budget
It is recommended that City Council approve a budget of $20,000 for the Building Abatement program.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Contract Services
$
-
$
-
$
-
$ 20,000
Total Expenditures
$
-
$
-
$
-
$ 20,000
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$
-
$
-
$
-
$ 20,000
Staffing
FY 2025-26 Proposed Budget
Community Development
353
Staffing
There is no staffing associated with this program.

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Public Works
FY 2025-26 Proposed Budget
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FY 2025-26 Proposed Budget
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Department Overview
Budget Units
Budget Unit
Program
2026 Proposed Budget
Public Works Administration
$ 1,594,162
100-80-800
Public Works Administration
$ 1,594,162
Environmental Programs
$ 5,439,315
100-81-122
Sustainability
$ 418,126
520-81-801
Resource Recovery
$ 2,966,958
230-81-802
Non-Point Source
$ 1,457,191
230-81-853
Storm Drain Fee
$
-
230-81-854
General Fund Subsidy
$ 11,990
230-81-855
Storm Drain Maintenance
$ 585,050
Developmental Services
$ 2,543,221
100-82-804
Plan Review
$ 1,395,413
100-82-806
CIP Administration
$ 1,147,808
Service Center
$ 1,108,056
100-83-807
Service Center Administration
$ 1,108,056
Grounds
$ 6,792,673
560-84-268
Golf Grounds Maintenance
$ 339,558
100-84-808
McClellan Ranch Park
$ 195,091
100-84-809
Memorial Park
$ 829,549
100-84-811
BBF Ground Maintenance
$ 320,775
100-84-812
School Site Maintenance
$ 1,498,026
100-84-813
Neighborhood Parks
$ 2,571,070
100-84-814
Sport Fields Jollyman, Creekside
$ 816,611
100-84-815
Civic Center Maintenance
$ 221,993
Streets
$ 10,676,100
270-85-820
Sidewalk Curb and Gutter
$ 1,419,712
270-85-821
Street Pavement Maintenance
$ 5,310,436
270-85-822
Street Sign Marking
$ 773,774
100-85-848
Street Lighting
$ 1,097,276
630-85-849
Equipment Maintenance
$ 1,867,792
100-85-850
Environmental Materials
$ 207,110
Trees and Right of Way
$ 4,920,156
100-86-261
Trail Maintenance
$ 222,833
100-86-824
Overpasses and Medians
$ 1,789,535
100-86-825
Street Tree Maintenance
$ 2,266,017
Total
$ 47,545,655
FY 2025-26 Proposed Budget
Public Works
358
100-86-826
Sheriff Work Program
$ 641,771
Facilities and Fleet
$ 6,412,391
560-87-260
BBF Golf Maintenance
$ 112,649
100-87-827
City Hall Maintenance
$ 506,171
100-87-828
Library Maintenance
$ 1,347,650
100-87-829
Service Center Maintenance
$ 555,292
100-87-830
Quinlan Community Center Maintenance
$ 637,103
100-87-831
Senior Center Maintenance
$ 375,834
100-87-832
McClellan Ranch Maintenance
$ 300,636
100-87-833
Monta Vista Community Center Maintenance
$ 237,282
100-87-834
Wilson Park Maintenance
$ 181,494
100-87-835
Portal Park Maintenance
$ 31,870
570-87-836
Sports Center Maintenance
$ 920,491
100-87-837
Creekside Park Maintenance
$ 133,489
100-87-838
Community Hall Maintenance
$ 283,406
100-87-839
Teen Center Maintenance
$ 2,167
100-87-840
Park Bathrooms Maintenance
$ 168,840
100-87-841
Blackberry Farm Maintenance
$ 549,423
100-87-852
Franco Traffic Operations Center
$ 64,548
100-87-857
City Hall Annex
$ 4,046
Transportation
$ 7,259,697
100-88-265
Community Shuttle
$ 4,070,272
100-88-844
Traffic Engineering
$ 1,422,418
100-88-845
Traffic Signal Maintenance
$ 737,456
100-88-846
Safe Routes 2 School
$ 1,029,551
Non-Departmental
$ 799,884
630-90-985
Fixed Assets Acquisition
$ 799,884
Total
$ 47,545,655
Budget Unit
Program
2026 Proposed Budget
FY 2025-26 Proposed Budget
Public Works
359
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 16,383,811
Total Expenditures
$ 47,545,655
Fund Balance
$ (8,627,515)
General Fund Costs
$ 24,375,996
% Funded by General Fund

51.3%
Total Staffing

89.1 FTE
Organization
Chad Mosley
, Director of Public Works
The increase in staﬃng is due to the addition of one FTE in the Fleet & Facilities Division, enabling staﬀ to respond more quickly and efficiently to maintenance requests and improving the overall functionality and safety of City facilities.

Additionally, as part of
an operational eﬃciencies strategy, three Part Time Maintenance Worker positions were combined into one FTE for the Trees and Right of Way Division.

Notable Accomplishments
Vision Zero Action Plan –
The City Council unanimously adopted the Cupertino Vision Zero Action Plan. The Vision Zero Action Plan advances to the next level the eﬀorts to achieve transportation safety improvements by identifying strategies to eliminate all fatal and serious injury accidents and by seDing achievable goals to do so. This initiative included the FY 2025-26 Proposed Budget
Public Works
360
successful hosting of two community meetings, one stakeholder meeting and three Bicycle Pedestrian Commission (BPC) meetings.

Speed Limit Reductions for Bike and Pedestrian Safety - In response to recent California legislation aimed at providing greater ﬂexibility in seDing and adjusting speed limits, the Transportation Division has reduced speed limits on the street segments listed below. The street segments were chosen due to their importance as a walking or biking corridor, making the reduced speed limits a vital step towards achieving the City’s crash reduction goals outlined in Cupertino’s Vision Zero Action Plan. 11th annual Cupertino Fall Bike Fest -
On Saturday
,
September 28
,
Safe Routes to School hosted the 11
annual Cupertino Fall
Bike Fest at City Hall Plaza. The plaza was abuzz with more than 30 bike-related activities organized by local bike and environmental organizations and was attended by more than 600 people making it the most successful Fall Bike Fest to date.

Silicon Valley Hopper -
Successfully integrated three new, all-electric wheelchair-accessible vehicles (WAVs), replacing the ﬂeet's previous gas-powered WAVs boasting an entirely all-electric lineup, ensuring all trips are zero-emission.

Additionally, in collaboration with the City of Santa Clara, secured $500,000 from the Transportation Fund for Clean Air (TFCA) Program to help fund the third year (FY25-26) of the SV Hopper program.

Bicycle and Pedestrian Safety Grant Funding –
The Transportation Division received a $160,000 grant from the California Oﬃce of Transportation Safety (OTS) to enhance its Safe Routes to School (SR2S) Bicycle and Pedestrian Safety Program. The initiative, running through September 2025, aims to promote safe walking and biking practices and raise awareness among drivers to be mindful of pedestrians and cyclists. The grant will fund several activities, including pedestrian and bicycle safety training, helmet distribution and fitting, and community and school presentations on safety.

McClellan Road Separated Bikeways Phase 3
– This bicycle and pedestrian enhancement project, located at the intersection of De Anza Boulevard and McClellan Road/Paciﬁca Drive, was completed and includes modiﬁcation of the traﬃc signals, reconﬁguration of the intersection layout, and new bicycle and pedestrian facilities including a new crosswalk across De Anza Blvd on the south leg of the intersection. The project completes the missing link between the recently completed Phases 1 and 2, and was partially funded by $1,000,000 in Congestion Mitigation and Air Quality (CMAQ) grant funding though the Vehicle Emissions Reduction Based at School (VERBS).

SB 1383 update -
Provided SB 1383 outreach to over 100 businesses and worked with Recology, the waste hauler, to ensure full SB 1383 compliance with the 600+ businesses and ensure proper sorting at CUSD elementary and middle schools.

Garage Sale -
Hosted the Citywide Garage Sale on September 28 & 29 with over 165 homes participating, over 4,000 views on the online map, and many buyers from all over the Bay Area Environmental Recycling and Paper Shredding Events -
Staﬀ collaborates with Recology to host four free opportunities per year for residents to drop off difficult-to-recycle materials such as e-waste, appliances, yard waste, and confidential documents Coat Collection
- Collaborated with Recology and the Cupertino Library to collect over 5 barrels of new and gently used coats and jackets, which were donated to Sacred Heart Community Services to provide warmth to those in need Community Composting Classes
- Staﬀ coordinated with the UC Cooperative Extension to host two free backyard compost classes for residents to learn how to build compost piles, vermicompost, and apply the compost in their own garden or landscape
Compliance activities -
To comply with stormwater pollution prevention regulations, the City will conduct 78 preventative Industrial and Commercial Site Controls (IND) stormwater inspections. So far in 24-25 staﬀ has responded to and resolved 38 reports of discharges and threats of discharge to the storm drain system for the Illicit Discharge Detection and Elimination (IDDE) program
Creek Cleanups -
Hosted a site at Wilson Park for Coastal Cleanup Day on September 21, 2024 with over ﬁVy-eight volunteers and a total of 196 pounds of trash and debris removed. The next event will be National River Clean Up Day in May 2025.
“Decarbonization” of new buildings -
Following suspension of Cupertino’s all-electric reach code in response to a court ruling in early 2024, in September 2024 the City Council approved an update to the building code to require newly constructed residential and commercial buildings to meet stricter energy efficiency requirements.

Fleet electriﬁcation -
Added two electric trucks to the ﬂeet as required to comply with California’s Advanced Clean Fleet Regulation
Climate Action Plan tracking -
Launched an interactive climate action plan website in September 2024 to educate residents th
FY 2025-26 Proposed Budget
Public Works
361
about opportunities and programs, called ClimateNav
Utility use and cost tracking -
Contracted with a new utility management soVware called Nimble Energy to track over 400 monthly water and energy bills and streamline the payment process with the Finance Division Electric Vehicle Charger Study
- Partnered with community engineers to conduct a detailed analysis of the location of electric vehicle chargers and determined where additional chargers could be located. The 719 locations were prioritized based on equity considerations, feasibility, and grant funding available.

Cooper’s Clean Air Quest -
On April 5, 2025, staﬀ plan to publicly release the virtual reality home decarbonization game and supplementary website game at the Earth and Arbor Day Festival. This was funded by a grant from Silicon Valley Clean Energy.

Grant to support LED streetlight conversion -
Received approval for an Energy Eﬃciency and Conservation Block Grant (EECBG) program equipment rebate voucher from the Department of Energy for $127,590. The availability of the funds is now uncertain due to federal actions, but these funds would be used to help pay for the conversion of streetlights to use LED technology in order to reduce energy use and frequency of bulb replacements.

Grant to support installation of Electric Vehicle Chargers - Joined a coalition of cities lead by the City of San Jose and Silicon Valley Clean Energy in applying for the Charging and Fueling Infrastructure (CFI) Discretionary Grant Program. The project received notice of being selected, but that is now uncertain due to federal action. The grant would have provided about $500,000 for the installation of electric vehicle chargers at the Sports Center that would have allowed public charging during the day and SV Hopper vehicle charging overnight.

Access to CRV Redemption -
Continued partnership with Recycletek, which operates an AI- assisted California Redemption Value (CRV) recycling EcoTrailer designed to make geDing the ﬁve, ten, or twenty-ﬁve cents back per container easier. The trailer operates two days a week in Cupertino, at Creekside Park and Mary Avenue. Since Recycletek began operations in Cupertino in August 2023, two thousand customers have redeemed 801,000 containers.

Plan reviews -
To comply with debris management, sustainability, and stormwater regulations, the division has conducted 426 reviews of building and demolition permits. If trends continue, staﬀ expects to review about 700 plan reviews during the year.

Between January 1, 2024 and December 31, 2024, 126 development applications and 442 encroachment permit applications were received and processed. Additionally, 562 customer visits were registered at the Public Works counter.

The following CIP projects were completed this year:

Vai Avenue Storm Drain Outfall repair, with the outfall replacement at a future date Regnart Road Improvements (Phase 1)
Blackberry Farm Pools Improvements
McClellan Road Separated Bike Corridor, Phase 3 – the intersection at De Anza and Pacifica De Anza Boulevard Buffered Bike Lanes
Successful application for external funding
- EECBG grant from US DOE for City Lighting LED improvements project ($125,790)
Cupertino Municipal Water System
– Completed the new lease agreement with San Jose Water to operate and maintain the City’s Municipal Water System for 12 years with an option to extend the lease for an additional 8 years for a total of 20 years. San Jose Water will complete Capital Improvement Projects to improve the water system annually.

Storm Drain Outfall Assessment Project
– Completed the inspection of the storm drain outfall (last segment pipeline) and structure to determine its condition. Information will be used to development a rehabilitation or replacement of the outfall infrastructure.

Street Sweeping Services
– A new contract was initiated and completed to continue the street sweeping service for residential, commercial and bicycle lanes within the City.

New Initiatives
Post-Collection Services -
Staﬀ continues to work to assemble options for disposal and management of garbage and construction and demolition debris aVer collection. Staﬀ plans to bring that item to Council for consideration in Spring 2025.

Compliance activities -
Division staﬀ is actively working with GIS to digitize two stormwater inspection forms for the IND and IDDE programs, leading to staff time efficiency
Bi-lingual Induction Cooking Demo
- Following a successful induction cooking demonstration event with celebrity chef Martin Yan, the City plans to host a second cooking demonstration focused on Indian cuisine. Induction cooking technology is a very responsive and energy efficient electric alternative to cooking on a gas stove.

Decarbonization of Existing Buildings – Policy Development - In September 2024, staﬀ hosted a workshop for commercial business and property owners to discuss potential new regulations regarding building energy benchmarking and FY 2025-26 Proposed Budget
Public Works
362
performance standards. An additional workshop was held in partnership with the Chamber of Commerce on December 5, 2024, speciﬁcally designed to educate small business owners about available resources. Additional meetings will be organized to ensure ongoing input and engagement from commercial property stakeholders. From March to April 2025, staﬀ will conduct a residential survey to gather feedback from residents about existing home electriﬁcation policies and programs. Outreach eﬀorts will focus on inclusive engagement, targeting residents in Below Market Rate rental and ownership programs, low-income and ﬁxed-income individuals, historically underserved communities, seniors, and individuals with disabilities requiring access support. This approach aims to ensure that future electriﬁcation policies and programs are equitable and comprehensive. Surveys will be distributed through the City’s Green NewsleDer, social media channels, in-person community pop-up events, and door-to-door outreach. This community engagement will help fulﬁll specific actions outlined in Measure BE-2 of the City’s Climate Action Plan 2.0.

FY 2025-26 Proposed Budget
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Performance Measures
Capital Project Delivery
Goal: Develop and deliver projects on time and within budget that serve the resident's needs and supports the City's stability and growth.

Beneﬁt: Residents and businesses are assured their community is being improved by insightful, targeted and eﬃcient use of taxes and fees towards maintaining and improving the City's facilities and assets.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
Percentage of projects completed on budget
100%
100%
100%
95%
Percentage of construction projects completed on time
100%
100%
100%
95%
Environment
Goal: Protect our natural environment for current and future generations.

Benefit: Current and future residents enjoy a healthy, sustainable environment.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
Percent of businesses in compliance during annual proactive stormwater pollution prevention inspections
95%
93%
67%
75%
Percent of non-exempt businesses and multi-family accounts separating organics
87%
98%
99%
100%
(SB1383)
Percent trash/litter reduction achieved to meet Stormwater Permit requirements
94%
97%
N/A
100% by
7/1/2025
Diversion rate from all single-family, multi-family, and commercial accounts as reported by Recology tonnage reports
53%
48%
50%
55%
Respond to reports of actual or potential discharge the same business day
86%
72%
71%
95%
% of plan reviews completed in required number of days
93%
92%
92%
100%
Cubic yards of compost distributed via compost site
Quarry:
600CY SMaRT
Station: 789CY
Compost;
239CY Mulch
Quarry: 180
CY SMaRT
Station: 580
CY Compost

45.45 CY
Mulch
Quarry: 0 CY
SMaRT
Station: 278.18
CY Compost

21.82 CY
Mulch
1,000 CY
% of vegetation obstructions resolved within 15 days from time of report*
37%
68%
N/A
100%
*Inspections occur in the spring only
Development Services
FY 2025-26 Proposed Budget
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364
Goal: Provide timely review and permitting of privately completed improvements within the public right of way.

Beneﬁt: Customers can expect quality reviews and permiDing on a deﬁned schedule, and the community can expect quality public facilities.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
Respond to complete plan submittals or applications within two (2) weeks
94%
88%
77%
90%
Respond to complete encroachment permit applications within two (2) weeks
94%
92%
90%
90%
Respond to public inquiries at the Public Works counter in City Hall within 15 minutes
95%
95%
95%
95%
Grounds Division
Goal: Provide well maintained, clean, and safe areas for the community’s recreational use and enjoyment at optimal life cycle costs.

Beneﬁt: Cupertino has a well maintained public park system that meets the needs of the community and is beneﬁcial to personal wellness.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
Percentage of 311 requests that are responded to and closed within 3 business days
62%
59%
47%
80%
Percentage of the 1,872 park inspections, including play grounds, performed weekly
31%
37%
59%
100%
Percentage of Backflow Prevention Devices inspected, tested and repaired annually
100%
100%
100%
100%
Streets Division
Goal: Timely maintenance of public sidewalks, streets, streetlights and storm drain system in good condition to ensure safe, environmentally compliant, and accessible infrastructure that minimizes liability and has an optimal life cycle cost.

Benefit: Cupertino has well maintained street and storm drain systems that meet the needs of the community.

FY 2025-26 Proposed Budget
Public Works
365
Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
Pavement condition index (PCI) > or equal to 82
81 82
82 82
Percent of the 2087 storm drain inlets inspected and cleaned in fiscal year
53%
21%
12%
100%
Percent of Inlets with Trash Capture Screens inspected and cleaned twice yearly
100%
100%
50%
100%
Percentage of roadway regulatory & street name signs repaired or replaced

2.0%

5.0%

5.0%
7%
Percentage of trip and fall complaints investigated and mitigated within 2 business days
72%
60%
84%
98%
Percentage of reported streetlight outages investigated and repaired in 3 business days
90%
90%
90%
90%
Trees and Right of Way Division
Goal: Maintain and enhance the City's street trees and medians to ensure a safe, healthy and environmentally conscious Urban Forest.

Benefit: Cupertino has a healthy and safe urban forest and medians provide good aesthetic and environmental value.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
Percentage of 311 requests that are responded to and closed within 3 business days
90%
90%
90%
95%
Percentage of trees inspected and maintained in the yearly maintenance zone (8-year maintenance cycle)
22%
87%
48%
100%
Percentage of trees planted versus trees removed
# planted/# removed
146% 153/105
68% 77/114
88% 44/55
101%
Facilities and Fleet Division
Goal: Timely maintain City Facilities and City Fleet to meet staﬀ, community and environmental requirements at an optimal life cycle cost.

Benefit: Cupertino has well-maintained, usable, and safe facilities and fleet in order to meet the needs of staff and the community.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
Percentage of preventative maintenance work orders completed for Fleet assets within 14 days of the due date.
54%
69%
72%
85%
Percentage of facilities maintenance requests closed within 30 days. 35%
66%
63 90%
FY 2025-26 Proposed Budget
Public Works
366
Sustainability Division
Goal: Implement Cupertino's Climate Action Plan and General Plan Sustainability Element to achieve quantiﬁable emissions reductions, conserve ﬁnite resources, and achieve utility cost avoidance and savings across municipal operations and community partners.

Benefit: Cupertino is a healthy, resilient, environmentally-vibrant city for current and future residents to live, work, learn and play.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
% community-wide emissions reduced from baseline of 307,288 MT CO2e/yr

2018 inventory: 24% decrease in emissions
from baseline (258,659 MT CO2e/yr)
15%
reduction by
2020 (261,195
MT CO2e/yr)

Initiate, develop, and complete actions from the Climate Action Plan 2.0
% initiated
% complete or ongoing
(CAP

1.0)100%
79%
6%
4%
28%
10%
100%
100%
% municipal operations emissions reduced from baseline of 1,865 MT CO2e/yr
2018 inventory: 66% reduction in emissions
from baseline: 642 MTCO2e
15%
reduction by
2020
Transportation Division
Goal: Ensure the efficiency and safety of the transportation system for all modes of travel.

Benefit: Having a safe and efficient transportation system that is inviting for all modes of travel.

Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Ongoing
Target
Percentage of non-emergency traffic signal requests addressed within 72 hours.
95%
100%
100%
100%
Percentage of emergency traffic signal requests addressed within 2 hours.
100%
100%
100%
100%
Percentage of traffic engineering requests responded to within 72 hours
85%
90%
90%
95%
Annual mileage increase of separated bicycle lanes and pedestrian paths.
.82

0.00 0.2
1 mile
FY 2025-26 Proposed Budget
Public Works
367
Workload Indicators
Capital Improvement Program
Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Number of projects started in the first year funded
4/5
2/2
6/6
Number of active projects versus total number of projects 24/26
23/28
17/25
Environmental Programs Division
Performance Measure
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Number of actual versus potential discharges
93 actual
27 potential
104 actual
17 potential
25 actual
13 potential
Number of stormwater pollution prevention industrial commercial inspections
136
160
2 so far
Number of building and demolition permits reviewed
754
662
327 so far
Number of non-exempt businesses and multi-family accounts required to separate organics
272
475
471
Tons of waste entering landfill from single-family, multi-family, and commercial accounts as reported by Recology
'July 1,2022-
June 30,2023:
11,879.39
13,008
6,324
Number of visitors to compost site
'(FY22-23)
Quarry: 910;
SMaRT Station:

Compost (397)
Mulch (103)
'Quarry: 913
SMaRT
Station:

Compost (506)
Mulch (148)
'Quarry: 411
SMaRT Station:

Compost (220)
Mulch (54)
Number of vegetation obstructions reported
95 25
N/A

Developmental Services Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Number of development applications received
127
111
70 Number of encroachment permit applications received
449
478
218
Number of customer service visits
358
471
206
Grounds Division
FY 2025-26 Proposed Budget
Public Works
368
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Maintain city grounds (#) with total acreage (SF)
29 sites/149 AC
29 sites/149AC
29 sites/149AC
Maintain school sites (#)with total acreage (SF)
9 sites/46AC
9 sites/46AC
9 sites/46AC
Total Number of 311 Requests
45 69
32 Total number of playgrounds maintained
37 37
37 Total number of irrigation controllers maintained
74 74
74 Total number of park trees maintained
5,223
5,361
5,361
Total number of park furniture maintained (tables and benches) 431
431
431
Total number of city trash receptacles maintained
420
420
420
Total number of backflow preventers maintained
174
174
174
Streets Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Total roadway miles
138
138
138
Total concrete sidewalk miles
196
196
196
Total number of unique sidewalk repair sites addressed
730
258
211
Total square footage of sidewalk, curb and gutter repaired/replaced 46,466
30,996
5,425
Total number of storm drain inlets
2,094
2,103
2,103
Total number of drain inlets with trash capture devices 179
182
200
Total number of streetlights
3,413
3,421
3,421
Total number of roadway signs
10,394
10,444
10,494
Total miles of storm drain pipe maintained
104.7
104.7
104.7
Total number of crosswalks maintained
723
723
723
Total miles of pavement striping maintained
162
162
162
Total number of street miles swept monthly
696
696
696
Trees and Right of Way Division
FY 2025-26 Proposed Budget
Public Works
369
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Total number of street trees
1,922 Trees
Maintained
2,828 Trees
Maintained
1,696 Trees
Maintained
Total acreage of medians maintained
40 AC
40 AC
40 AC
Total number of median islands maintained
185
185
185
Total square feet of median landscape converted or installed to water efficent landscaping
16,873
0 Defunded
0 Defunded
Total number of irrigation controllers maintained
45 45
45 Total number of 311 Requests for tree maintenance
386
473
332
Miles of pedestrian and bicycle trails maintained

0.85 3.0+

3.0+
Facilities and Fleet Division
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Total number of city facilities maintained
51/221,500 SF
51/221,500 SF
51/221,500 SF
Total number of Fleet vehicles maintained
105
107
107
Total number of special equipment maintained (tractors, trailers, chippers, riding mowers, club car, forklift, generator) 329
329
329
Total number of small equipment maintained
278
278
278
Total number of work orders completed
1,836 Facilities
553 Fleet
1,772 Facilities
693 Fleet
1,105 Facilities
395 Fleet
Fleet vehicles replaced with hybrid and/or electric models 1 3
2 Annual number of site visits to ensure janitorial compliance 1,628
1,628
1,628
Sustainability Division
FY 2025-26 Proposed Budget
Public Works
370
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Climate Action Plan 2.0 Actions initiated or in Progress 8 22
30 Climate Action Plan 2.0 Actions Completed
5 7
14 Community Education and Outreach Activities Held
5 5
14 Cross-Departmental Projects Supporting
9 5
9 Number of municipal and community programs leading or supporting 8 8
3 Transportation
Workload Indicator
FY 2023
July-June
FY 2024
July-June
FY 2025
July-Dec
Number of signalized intersections
60 60
60 Special Projects
The following table shows the special projects for the department.

Special Project
Appropriation
Revenue
Funding
Source
Description
Greenhouse Gas Inventory Assessment
$40,000
$40,000
General Fund
The City of Cupertino must conduct
a greenhouse gas emissions
assessment at least every three years
to maintain CEQA certification, with
the last assessment conducted for
CY 2021. These assessments are
essential to track progress to the
City’s goal of carbon neutrality by
2040.

Energy Management System
Replacement
$160,000
$160,000
General Fund
The Energy Management System
(EMS) at the Sports Center has
reached the end of its useful life.

EMS upgrades are required every 10
years. The new EMS allows remote
HVAC adjustments, which will
greatly enhance the building comfort
for residents after hours and
weekends.

Total
$200,000
$200,000
Proposed Budget
FY 2025-26 Proposed Budget
Public Works
371
Proposed Budget
It is recommended that City Council approve a budget of $47,545,655 for the Public Works department. This represents an increase of $4,570,716 (10.6%) from the FY 2024-25 Adopted Budget.

This increase is due mainly to an
increase in Cost Allocation expenses, ﬁve new City Work Program (CWP) projects, Contract Services, and Materials which now includes Contingencies in addition to utility rate increases.

This budget includes $5,266,412 under Special Projects. CWP items are no longer considered Special Projects per the new City Council Special Project Policy but are discussed here for ease of tracking and transparency. CWP will remain in the Special Project expense category as a way to track these projects but will be reported separately from all other Special Projects that fall under the policy. Per the City Council Special Project Policy, minor repairs and equipment purchases are no longer included in the special project category. Prior special projects have been moved to the contract, material, contract services, or capital outlay expense categories. In addition, contingency dollars have been calculated oﬀ of department's FY 2025-2026 base budget materials and contracts and have been consolidated into materials.

In addition, contingency dollars have been calculated oﬀ of department's FY 2025-26 base budget materials and contracts and have been consolidated into materials budgets.

This budget also includes the following City Work Program items in addition to department requests totaling, $2,048,699:

City Properties: Planning for Optimal Use - $200,000
Traffic Impact Fee - $300,000
Parkland Impact Fee - $300,000
Water Conservation Policy - $250,000
Urban Forest Program/Tree List - $140,000
Per the City Council Special Project Policy, minor repairs and equipment purchases are no longer included in the special project category. Prior special projects have been moved to the contract or material expense categories.

FY 2025-26 Proposed Budget
Public Works
372
Proposed Expenditures by Division
Department Expenditure History
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

22.5%

15.3%

14.3%

13.5%

11.4%

10.3%

5.3%
Streets
Transportation
Grounds
Facilities and Fleet
Environmental Programs
Trees and Right of Way
Developmental Services
Public Works Administration
Service Center
Non-Departmental
$35.7M
$36.8M
$43.0M
$47.5M
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
FY 2025-26 Proposed Budget
Public Works
373
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 476,593
$ 460,753
$ 404,702
$ 2,383,889
Intergovernmental Revenue
$ 2,046,373
$ 3,704,979
$ 5,568,027
$ 6,405,432
Charges for Services
$ 6,234,697
$ 7,274,754
$ 8,475,550
$ 7,503,009
Fines and Forfeitures
$ 23,371
$ 2,746
$ 20,000
$ 10,000
Miscellaneous Revenue
$ 83,004
$ 912,796
$ 79,289
$ 66,481
Transfers In
$ 861,140
$ 15,467
$ 15,000
$ 15,000
Total Revenues
$ 9,725,178
$ 12,371,495
$ 14,562,568
$ 16,383,811
Expenditures
Employee Compensation
$ 10,465,362
$ 9,960,336
$ 10,518,310
$ 10,511,117
Employee Benefits
$ 4,261,311
$ 4,890,084
$ 5,551,949
$ 5,237,756
Materials
$ 4,294,618
$ 4,222,395
$ 4,975,752
$ 5,075,685
Contract Services
$ 4,223,613
$ 6,522,314
$ 8,457,958
$ 9,538,041
Cost Allocation
$ 6,429,988
$ 6,614,696
$ 7,493,827
$ 9,320,179
Capital Outlays
$ 1,042,673
$ 1,045,618
$ 1,030,224
$ 1,857,508
Special Projects
$ 4,323,798
$ 3,028,103
$ 4,104,420
$ 5,266,412
Other Financing Uses
$ 674,604
$ 527,123
$ 674,604
$ 738,957
Transfers Out
$
-
$ 20,000
$
-
$
-
Contingencies
$
-
$
-
$ 167,895
$
-
Total Expenditures
$ 35,715,967
$ 36,830,669
$ 42,974,939
$ 47,545,655
Fund Balance
$ (4,992,722)
$ (1,416,086)
$ (6,625,874)
$ (8,627,515)
General Fund Costs
$ 20,998,068
$ 23,043,551
$ 21,786,497
$ 24,375,996
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

1.95 1.95

ASSISTANT ENGINEER

2.00 2.00

1.90 2.00

ASSIST DIR OF PW ENGINEER

1.00 0
0 0

ASSIST DIR PUBLIC WORKS OPS

1.00 1.00

ASSOCIATE CIVIL ENGINEER
0 0

1.00 1.00

BUILDING INSPECTOR

0.08 0.08

CIP MANAGER

1.00 1.00

DIRECTOR OF PUBLIC WORKS

1.00 1.00

ENGINEERING TECHNICIAN

1.00 1.00

ENVIRONMENTAL COMPLIANCE TECH
0 0

1.00 1.00

ENVIRONMENTAL PROGRAM MGR

1.00 1.00

1.00 1.00
FY 2025-26 Proposed Budget
Public Works
374

ENVIRONMENTAL PROGRAMS ASSISTANT

3.65 3.65

4.00 4.00

ENVIRONMENTAL PROG SPECIALIST
0 0
0 1.00
ENV. PROG. COMPLIANCE TECHNICIAN

1.00 1.00

1.00 1.00
ENV. PROGRAMS SPECIALIST

1.00 1.00

0.95 0.95

EQUIPMENT MECHANIC

1.00 1.00

LEAD EQUIPMENT MECHANIC

1.00 1.00

MAINTENANCE WORKER I/II

45.00 43.00

41.00 43.00

MAINTENANCE WORKER III

8.00 7.00

8.00 8.00

MANAGEMENT ANALYST

1.20 1.20

1.00 2.00

PUBLIC WORKS INSPECTOR

2.00 2.00

PUBLIC WORKS PROJECT MANAGER

4.00 2.00

1.00 1.00

PUBLIC WORKS PROJECT MANAGER

2.00 2.00

1.00 1.00

PUBLIC WORKS PROJECT MANAGER LT

1.00 0
0 0

PUBLIC WORKS SUPERVISOR

4.00 4.00

5.00 4.00

RECREATION COORDINATOR

0.12 0.12

SENIOR CIVIL ENGINEER

2.00 2.00

SENIOR MANAGEMENT ANALYST

1.00 1.00

1.00 0

SR BUILDING INSPECTOR

0.02 0.02

SR OFFICE ASSISTANT

1.00 1.00

1.00 1.00
SR. PUBLIC WORKS PROJECT MANAGER
0 1.00
0 0

STREET LIGHTING WORKER

1.00 1.00

SUSTAINABILITY MANAGER

0.20 0.20
0 0

TRAFFIC SIGNAL TECHNICIAN

2.00 2.00

TRANSIT & TRANSPORTATION PLANNER

1.00 1.00

TRANSPORTATION MANAGER

0.90 0.90

1.00 1.00
Total

94.12 88.12

87.02 89.12
Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
FY 2025-26 Proposed Budget
Public Works
375
Public Works Administration
Budget Unit 100-80-800
General Fund - Public Works Administration - Public Works Administration Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 107,241
Total Expenditures
$ 1,594,162
Fund Balance
$
-
General Fund Costs
$ 1,486,921
% Funded by General Fund

93.3%
Total Staffing

4.0 FTE
Program Overview
The Public Works Department is comprised of the following eight divisions:

Capital Improvement Program Administration
Development Services (including inspection services)
Environmental Programs & Sustainability
Facilities and Fleet
Grounds
Streets
Transportation
Trees and Right-of-Way
Service Objectives
Provide capital project delivery, development plan check, permiDing and inspection, solid waste and recycling services, stormwater quality compliance, and public works maintenance services in a responsive and eﬃcient manner by continuously adapting programs and resources to meet the community’s expectations.

Provide a response to the community on complaints and requests for services. Plan and program maintenance of the City’s public facilities and infrastructure.

Program and deliver Capital Improvement Projects in a timely and cost-eﬃcient manner. Work with operating departments and the community to ensure projects meet expectations.

Collaborate with Community Development to efficiently deliver predictable, responsive and efficient development services.

Represent the City on county and regional issues such as congestion management, and mobility and transit planning.

Manage and adapt traffic operations to efficiently move traffic and protect neighborhoods.

Oversee and manage stormwater, solid waste, sustainability efforts and recycling programs.

Proposed Budget
It is recommended that City Council approve a budget of $1,594,162 for the Public Works Administration program. This represents an increase of $282,512 (21.5%) from the FY 2024-25 Adopted Budget.

This increase is due to the addition of two City Work Programs: $200,000 City Properties: Planning for Optimal Use and $300,000 for Parkland Impact Fee Study.

FY 2025-26 Proposed Budget
Public Works
376
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 88,625
$ 104,625
$ 80,580
$ 107,241
Total Revenues
$ 88,625
$ 104,625
$ 80,580
$ 107,241
Expenditures
Employee Compensation
$ 638,605
$ 668,388
$ 748,080
$ 729,570
Employee Benefits
$ 210,435
$ 248,207
$ 286,549
$ 276,207
Materials
$ 8,195
$ 8,692
$ 10,837
$ 15,480
Contract Services
$ 792
$ 267
$ 792
$ 792
Cost Allocation
$
-
$
-
$ 65,247
$ 72,113
Special Projects
$
-
$ 16,866
$ 200,000
$ 500,000
Contingencies
$
-
$
-
$ 145
$
-
Total Expenditures
$ 858,027
$ 942,420
$ 1,311,650
$ 1,594,162
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 769,401
$ 837,795
$ 1,231,070
$ 1,486,921
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

0.95 0.95

ASSIST DIR OF PW ENGINEER

0.50 0
0 0

DIRECTOR OF PUBLIC WORKS

1.00 1.00

MANAGEMENT ANALYST

1.00 1.00

1.00 2.00

SENIOR MANAGEMENT ANALYST

1.00 1.00

1.00 0
Total

4.45 3.95

3.95 3.95
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Public Works
377
Sustainability
Budget Unit 100-81-122
General Fund - Environmental Programs - Sustainability
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 418,126
Fund Balance
$
-
General Fund Costs
$ 418,126
% Funded by General Fund
100.0%
Total Staffing

1.1 FTE
Program Overview
The Sustainability Division works to implement the City's Climate Action Plan, provides subject maDer expertise and coordinates across departments in building public good through activities that reduce greenhouse gas emissions, conserves scarce resources, prioritize public health and prepare for the impacts of climate change. In this capacity, the program teams with regional partners and adjacent jurisdictions, and seeks grant funding to develop collective approaches to implement the City's ambitious Climate Action Plan.

Service Objectives
Collect and analyze relevant data to demonstrate municipal compliance with current and increasing state and federal regulations.

Support the City's Sustainability Commission, a citizen advisory body that helps the City Council to implement eﬀective climate actions.

Serve as a technical resource on sustainability initiatives by preparing staﬀ reports, developing local policies and ordinances, coordinating educational events, and making presentations to Council, City departments, and applicable outside organizations.

Coordinate municipal and community-wide greenhouse gas emissions inventories, develop emissions targets, execute a community-wide climate action plan, and track progress to achieve emissions reductions over time.

Expand existing compliance-focused environmental services to oﬀer innovative energy, water, and resource conservation programs that effectively engage employees and community members.

Evaluate existing departmental programs and benchmark environmental achievements on an ongoing basis.

Research tools and best practices for eﬃcient utility management and conservation and adapt these to the City’s organizational culture, operations, and budgets.

Manage or perform resource audits, identify energy conservation and renewable energy generation opportunities, calculate feasibility and develop projects that are cost-effective and conserve resources.

Develop effective partnerships that empower students and community members as environmental leaders.

Proposed Budget
It is recommended that City Council approve a budget of $418,126 for the Sustainability program. This represents an increase of $18,863 (4.7%) from the FY 2024-25 Adopted Budget.

In FY 2024-2025, this program was moved from the City Manager's Oﬃce. The prior year data can be found under Budget Unit 100-12-122.

The increase is primarily due to the request for a special project listed below.

Special Projects
FY 2025-26 Proposed Budget
Public Works
378
Special Projects
The following table shows the special projects for the fiscal year.

Special
Project
Appropriation
Revenue
Funding
Source
Description
Greenhouse
Gas
Inventory
Assessment
$40,000
$40,000
General
Fund
The City of Cupertino must conduct a greenhouse gas emissions assessment at least every three years to maintain CEQA certification, with the last assessment conducted for CY 2021. These assessments are essential to track progress to the City’s goal of carbon neutrality by 2040.

Total
$40,000
$40,000
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Miscellaneous Revenue
$
-
$ 4,193
$
-
$
-
Total Revenues
$
-
$ 4,193
$
-
$
-
Expenditures
Employee Compensation
$
-
$ 11,583
$ 133,784
$ 136,157
Employee Benefits
$
-
$ 53,353
$ 68,839
$ 56,389
Materials
$
-
$ 9,656
$ 13,881
$ 22,605
Contract Services
$
-
$ 138,621
$ 32,150
$ 72,000
Cost Allocation
$
-
$ 178,396
$ 90,034
$ 90,975
Special Projects
$
-
$ 8,560
$ 60,000
$ 40,000
Contingencies
$
-
$
-
$ 575
$
-
Total Expenditures
$
-
$ 400,169
$ 399,263
$ 418,126
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$
-
$ 395,976
$ 399,263
$ 418,126
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ENVIRONMENTAL PROGRAM MGR
0 0

0.10 0.10

ENVIRONMENTAL PROGRAMS ASSISTANT
0 0

0.50 0.50
ENV. PROGRAMS SPECIALIST
0 0

0.45 0.45
Total
0 0

1.05 1.05
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Public Works
379
Resource Recovery
Budget Unit 520-81-801
Resource Recovery - Environmental Programs - Resource Recovery Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,668,508
Total Expenditures
$ 2,966,958
Fund Balance
$ (1,298,450)
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

4.8 FTE
Program Overview
The Resource Recovery program manages the City’s garbage and recycling franchised hauler contract and provides garbage and recycling customer service for residents and business owners; manages the City's garbage disposal contract; develops and implements programs and policy to comply with State source reduction and recycling mandates; oversees the free compost giveaway at the compost site; and represents the City on countywide commiDees. The public education and outreach programs led by this division include visits to businesses and apartment complexes to provide recycling instruction, kitchen containers, and visual materials; presentations at events and schools and employee training for businesses on-site as needed. The program coordinates many complimentary activities with the Sustainability program in the Office of the City Manager.

Service Objectives
Meet State requirements to divert recyclables and organics from landﬁll. Help businesses implement the City’s Mandatory Organics Recycling ordinance (6.24.037) which ensures compliance with SB 1383, California's Short-Lived Climate Pollutant Reduction Strategy. Provide landlords and property owners with support and educational materials for their tenants.

Conduct waste characterization studies to determine future services.

Provide contract oversight and customer service for garbage and recycling collection, garbage disposal, yard waste processing, composting and household hazardous waste. Manage community events such as the citywide Garage Sale and free compost giveaway for residents. Assist CUSD and high school teachers and students with student recycling and composting projects related to teachers’ curriculum and the City’s environmental initiatives.

Proposed Budget
It is recommended that City Council approve a budget of $2,966,958 for the Resource Recovery program. This represents a decrease of $256,032 (-7.9%) from the FY 2024-25 Adopted Budget.

The decrease is primarily due to a reduction in Special Projects from last ﬁscal year. The decrease is also due to a Public Works Supervisor position that was underﬁlled as an Environmental Program Specialist based on the current duties and tasks assigned to that position.

FY 2025-26 Proposed Budget
Public Works
380
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 55,692
$ 93,792
$
-
$ 64,374
Intergovernmental Revenue
$ 98,851
$
-
$ 14,000
$ 14,812
Charges for Services
$ 1,673,401
$ 1,563,696
$ 1,645,000
$ 1,589,322
Miscellaneous Revenue
$
-
$ 799,800
$
-
$
-
Total Revenues
$ 1,827,944
$ 2,457,288
$ 1,659,000
$ 1,668,508
Expenditures
Employee Compensation
$ 491,610
$ 539,745
$ 627,624
$ 600,806
Employee Benefits
$ (4,589)
$ 287,207
$ 310,226
$ 251,368
Materials
$ 53,654
$ 6,609
$ 233,125
$ 260,497
Contract Services
$ 1,052,344
$ 862,334
$ 1,380,016
$ 1,386,403
Cost Allocation
$ 231,017
$ 267,029
$ 440,614
$ 464,570
Special Projects
$ 213,765
$ 264,858
$ 210,733
$
-
Other Financing Uses
$ 513
$
-
$ 513
$ 3,314
Transfers Out
$
-
$ 20,000
$
-
$
-
Contingencies
$
-
$
-
$ 20,139
$
-
Total Expenditures
$ 2,038,314
$ 2,247,782
$ 3,222,990
$ 2,966,958
Fund Balance
$ (210,370)
$ 209,506
$ (1,563,990)
$ (1,298,450)
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ENVIRONMENTAL COMPLIANCE TECH
0 0

0.50 0.50

ENVIRONMENTAL PROGRAM MGR

0.50 0.50

ENVIRONMENTAL PROGRAMS ASSISTANT

2.30 2.30

2.15 2.15

ENVIRONMENTAL PROG SPECIALIST
0 0
0 0.70
ENV. PROG. COMPLIANCE TECHNICIAN

0.05 0.05

0.50 0.50
ENV. PROGRAMS SPECIALIST

0.40 0.40

MANAGEMENT ANALYST

0.05 0.15
0 0

PUBLIC WORKS SUPERVISOR
0 0

0.70 0

SUSTAINABILITY MANAGER

0.20 0.20
0 0
Total

3.50 3.60

4.75 4.75
A Public Works Supervisor position was underﬁlled as an Environmental Program Specialist based on the current duties and tasks assigned to that position.

FY 2025-26 Proposed Budget
Public Works
381
Non-Point Source
Budget Unit 230-81-802
Env Mgmt Cln Creek Storm Drain - Environmental Programs - Non-Point Source Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 1,514,373
Total Expenditures
$ 1,457,191
Fund Balance
$ 57,182
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

2.5 FTE
Program Overview
The Non-Point Source program manages the City’s compliance with its State-mandated Municipal Regional Stormwater NPDES Permit. Compliance activities include program and policy development and implementation of state-mandated complaint response and enforcement programs as well as annual interdepartmental staﬀ training; and scheduled business and construction site inspections. The program reviews development plans to ensure compliance with low impact development (LID); and new Green Infrastructure Plan development requirements. The program is responsible for calculating storm drain fees annually to submit to the County for collection on property tax bills, writing an annual report to the Regional Water Quality Control Board to verify and document the City’s compliance with Clean Water Act mandates, and engaging and educating the public via City communication channels, visits to businesses and presentations at local schools, De Anza College and community events. Public participation events in a typical year include two or more annual volunteer creek cleanup days, an interactive water quality monitoring day, Earth Day and various countywide collaborative events. Implementation and annual progress assessment of the City’s eight-year liDer reduction plan are among the requirements of the City’s Non-Point Source program. Collection and management of storm water for the City is regulated under the terms of a Bay Area-wide State-mandated National Pollutant Discharge Elimination System (NPDES) Municipal Separate Storm Sewer System (MS4) Permit.

Service Objectives
Oversee the City’s compliance with the Municipal Regional Stormwater Permit (MRP 2.0) with regard to water pollution prevention, erosion control, conserving water as a resource (e.g. inﬁltration rather than runoﬀ), and low impact development (LID) via the City's permit application process and conditions of approval.

Coordinate urban runoﬀ pollution and erosion prevention activities with other departments, divisions, and private businesses. Mandated activities include: catch basin cleaning; post-construction oversight of permanent stormwater treatment measures installed at private new and redeveloped sites; implementation of, and annual progress assessments for the eight-year liDer reduction plan; oversight of construction best management practices during private and public construction; inspection of grease-generating and wet-waste food facilities and other businesses to prevent water-polluting discharges; complaint response and investigation to protect water quality; and education of staﬀ and local businesses on best management practices for outdoor storage and activities.

Represent the City on county and regional commiDees to prevent creek and San Francisco Bay pollution, erosion, and illegal dumping.

Proposed Budget
It is recommended that City Council approve a budget of $1,457,191 for the Non-Point Source program. This represents a decrease of $25,556 (-1.7%) from the FY 2024-25 Adopted Budget.

This budget is relatively unchanged since last fiscal year.

FY 2025-26 Proposed Budget
Public Works
382
Revenues and Expenditures
The following table details revenues, expenditures, changes in fund balance and General Fund costs by category. It includes
actuals for two prior fiscal years, the Adopted Budget
for the prior fiscal year, and the Proposed Budget for the current fiscal year.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 864
$ 2,849
$
-
$
-
Charges for Services
$ 1,497,204
$ 1,500,757
$ 1,865,000
$ 1,504,373
Fines and Forfeitures
$ 23,371
$ 2,746
$ 20,000
$ 10,000
Total Revenues
$ 1,521,439
$ 1,506,352
$ 1,885,000
$ 1,514,373
Expenditures
Employee Compensation
$ 393,277
$ 417,081
$ 326,870
$ 324,750
Employee Benefits
$ 157,891
$ 177,674
$ 168,021
$ 143,125
Materials
$ 34,765
$ 34,052
$ 38,097
$ 45,666
Contract Services
$ 291,791
$ 302,890
$ 365,570
$ 393,007
Cost Allocation
$ 195,816
$ 200,578
$ 568,436
$ 550,643
Special Projects
$ 12,161
$
-
$ 10,707
$
-
Contingencies
$
-
$
-
$ 5,046
$
-
Total Expenditures
$ 1,085,701
$ 1,132,275
$ 1,482,747
$ 1,457,191
Fund Balance
$ 435,739
$ 374,077
$ 402,253
$ 57,182
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

BUILDING INSPECTOR

0.08 0.08

ENVIRONMENTAL COMPLIANCE TECH
0 0

0.50 0.50

ENVIRONMENTAL PROGRAM MGR

0.50 0.50

0.40 0.40

ENVIRONMENTAL PROGRAMS ASSISTANT

0.35 0.35

ENVIRONMENTAL PROG SPECIALIST
0 0
0 0.30
ENV. PROG. COMPLIANCE TECHNICIAN

0.95 0.95

0.50 0.50
ENV. PROGRAMS SPECIALIST

0.60 0.60

0.10 0.10

MAINTENANCE WORKER III

0.10 0
0 0

PUBLIC WORKS INSPECTOR

0.10 0.10

PUBLIC WORKS SUPERVISOR
0 0

0.30 0

RECREATION COORDINATOR

0.12 0.12

SR BUILDING INSPECTOR

0.02 0.02

0.02 0.02
Total

2.82 2.72

2.47 2.47
FY 2025-26 Proposed Budget
Public Works
383
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Public Works
384
Storm Drain Fee
Budget Unit 230-81-853
Env Mgmt Cln Creek Storm Drain - Environmental Programs - Storm Drain Fee Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$
-
Fund Balance
$
-
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing
FTE
Program Overview
A portion of the collected Clean Water and Storm Protection Fee is allocated for rebates on activities that reduce stormwater runoﬀ and pollution. Currently, these are split between oﬀering matching Valley Water rebates on rainwater gardens, rainwater collection, and turf replacement installations and oﬀering City-managed rebates for residential pervious pavement installations.

Collection and management of storm water for the City is regulated under the terms of a Bay Area-wide State-mandated National Pollutant Discharge Elimination System (NPDES) Municipal Separate Storm Sewer System (MS4) Permit.

This program will remain in order to maintain historical data, however once all prior year data as listed in the table below is $0, this program will be removed.

Proposed Budget
There is no budget requested for this program.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Cost Allocation
$ 528
$ 924
$
-
$
-
Special Projects
$ 175
$ 19,512
$
-
$
-
Total Expenditures
$ 703
$ 20,436
$
-
$
-
Fund Balance
$ (703)
$ (20,436)
$
-
$
-
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Public Works
385
General Fund Subsidy
Budget Unit 230-81-854
Env Mgmt Cln Creek Storm Drain - Environmental Programs - General Fund Subsidy Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 11,990
Fund Balance
$ (11,990)
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing
FTE
Program Overview
The City has a joint use agreement for playing ﬁelds at schools in CUSD, and part of that agreement requires a refund to CUSD of half of the fees they pay each year for the Clean Water and Storm Protection Fee, which is based on parcel size and use category.

The details of the fee prohibit using collected funds for providing discounts or refunds, so funding for that purpose must come from the General Fund.

In addition, the City has a Clean Water Cost-Share Program allowing low-income property owners to receive a discounted rate on the Clean Water and Storm Protection Fee that is charged on property tax bills. The details of the fee prohibit using collected taxes for providing discounts or refunds, so funding for this purpose must come from the General Fund.

Proposed Budget
It is recommended that City Council approve a budget of $11,990 for the General Fund Subsidy program.

Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Contract Services
$
-
$
-
$
-
$ 10,967
Cost Allocation
$ 347
$ 1,296
$
-
$ 1,023
Special Projects
$ 8,984
$ 47
$
-
$
-
Total Expenditures
$ 9,331
$ 1,343
$
-
$ 11,990
Fund Balance
$ (9,331)
$ (1,343)
$
-
$ (11,990)
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
There is no staffing associated with this program.

FY 2025-26 Proposed Budget
Public Works
386
Storm Drain Maintenance
Budget Unit 230-81-855
Env Mgmt Cln Creek Storm Drain - Environmental Programs - Storm Drain Maintenance Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 585,050
Fund Balance
$ (585,050)
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing

1.9 FTE
Program Overview
The Storm Drain Maintenance program manages the City's storm drainage collection system, which is comprised of approximately 90 miles of pipe, 2,215 drain inlets, and storm outfalls to local waterways. An inspector and on-call staﬀ provide emergency response to pollutant discharges, and crews perform general system maintenance including annual cleanout of drain inlets and trash capture devices. Collection and management of storm water for the City is regulated under the terms of a Bay Area-wide State-mandated National Pollutant Discharge Elimination System (NPDES) Municipal Separate Storm Sewer System (MS4) Permit.

Service Objectives
Provide eﬀective and timely inspection and maintenance of the storm drain system including inlet and outfall structures and collection system.

Provide annual cleaning and inspection of all inlets and full trash capture devices.

Proposed Budget
It is recommended that City Council approve a budget of $585,050 for the Storm Drain Maintenance program. This represents an increase of $155,324 (36.1%) from the FY 2024-25 Adopted Budget.

This program also includes $40,000 one-time costs for Storm Drain Grates Replacement. For further detail on these requests, please reference the Summary of Proposed Budget Requests found at the beginning of the budget document.

FY 2025-26 Proposed Budget
Public Works
387
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Charges for Services
$ 813
$
-
$
-
$
-
Total Revenues
$ 813
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 233,198
$ 135,296
$ 197,556
$ 206,852
Employee Benefits
$ 95,921
$ 81,259
$ 112,588
$ 107,007
Materials
$ 32,796
$ 26,191
$ 37,924
$ 66,527
Contract Services
$ 21,556
$ 130,506
$ 50,000
$ 50,000
Cost Allocation
$ 136,173
$ 143,344
$ 30,559
$ 154,664
Special Projects
$
-
$ 128,895
$
-
$
-
Contingencies
$
-
$
-
$ 1,099
$
-
Total Expenditures
$ 519,644
$ 645,491
$ 429,726
$ 585,050
Fund Balance
$ (518,831)
$ (645,490)
$ (429,726)
$ (585,050)
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

MAINTENANCE WORKER I/II

1.80 1.75

1.00 1.05

MAINTENANCE WORKER III

0.20 0.20

0.60 0.60

PUBLIC WORKS SUPERVISOR

0.25 0.25

0.25 0.25
Total

2.25 2.20

1.85 1.90
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Public Works
388
Plan Review
Budget Unit 100-82-804
General Fund - Developmental Services - Plan Review
Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 3,048,070
Total Expenditures
$ 1,395,413
Fund Balance
$
-
General Fund Costs
$ 189,010
% Funded by General Fund

13.5%
Total Staffing

3.9 FTE
Program Overview
The Development Services Division is comprised of two areas:

Development Services - reviews plans for private developments and utility encroachments to ensure conformance with City standards and policies.

Inspection Services - ensures compliance with City standards and approved plans on all public and private developments and utility projects.

Service Objectives
Ensure that private development projects provide necessary supporting infrastructure and potential impacts on the community are mitigated.

Place safety of the general public, City employees and construction workers as the highest priority on construction sites.

Inspect utility encroachment permits for work within the City right-of-way and return streets and sidewalks to City standards.

Ensure compliance with stormwater permits and prevent runoﬀ from polluting nearby watersheds. Work closely with the Environmental Programs Division to continue inspecting job sites before, during and aVer each rain event and conduct annual inspections of all Post Construction Treatments and Stormwater Pollution Prevention Plan (SWPPP) compliance.

Respond to public inquiries or complaints in a timely manner.

Provide aid and information to other City Divisions and Departments, including Community Development, Building, Capital Improvements, City ADorney’s Oﬃce, Public Works Maintenance and Operations and Parks and Recreation as needed to facilitate private developments and public infrastructure projects.

Proposed Budget
It is recommended that City Council approve a budget of $1,395,413 for the Plan Review program. This represents an increase of $18,156 (1.3%) from the FY 2024-25 Adopted Budget.

This budget is relatively unchanged from the prior fiscal year.

FY 2025-26 Proposed Budget
Public Works
389
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 186,315
$ 180,954
$ 186,315
$ 2,092,796
Charges for Services
$ 824,123
$ 1,020,162
$ 1,302,923
$ 954,500
Miscellaneous Revenue
$ 228
$ 1,240
$ 228
$ 774
Total Revenues
$ 1,010,666
$ 1,202,356
$ 1,489,466
$ 3,048,070
Expenditures
Employee Compensation
$ 808,538
$ 634,452
$ 589,108
$ 585,399
Employee Benefits
$ 312,429
$ 264,836
$ 286,348
$ 277,793
Materials
$ 4,374
$ 2,019
$ 6,389
$ 8,476
Contract Services
$ 55,124
$ 149,795
$ 88,268
$ 93,145
Cost Allocation
$ 278,699
$ 274,644
$ 405,961
$ 430,600
Special Projects
$ 31,649
$ 30,403
$
-
$
-
Contingencies
$
-
$
-
$ 1,183
$
-
Total Expenditures
$ 1,490,813
$ 1,356,149
$ 1,377,257
$ 1,395,413
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 480,147
$ 153,793
$ (112,209)
$ 189,010
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ASSIST DIR OF PW ENGINEER

0.20 0
0 0

ASSOCIATE CIVIL ENGINEER
0 0

1.00 1.00

ENGINEERING TECHNICIAN

1.00 1.00

PUBLIC WORKS INSPECTOR

0.90 0.90

SENIOR CIVIL ENGINEER

2.00 2.00

1.00 1.00
Total

4.10 3.90

3.90 3.90
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Public Works
390
CIP Administration
Budget Unit 100-82-806
General Fund - Developmental Services - CIP Administration Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 1,147,808
Fund Balance
$
-
General Fund Costs
$ 1,147,808
% Funded by General Fund
100.0%
Total Staffing

4.3 FTE
Program Overview
The Capital Improvement Program (CIP) Division plans, manages, and implements improvements to city land, parks, building and infrastructure. These projects are derived from resident input, master plans, needs assessments, interdepartmental requirements, maintenance of the City’s facilities, and innovations in our understandings of how the facilities can best serve our population. The division undertakes all aspects of project implementation, including contract administration for design, construction, and overall project management. Project types include, but are not limited to streets, sidewalks, storm drainage, buildings, parks, bicycle and pedestrian improvements and other public facilities
. Responsibilities also include claims avoidance, environmental and regulatory compliance and monitoring, and the development of the annual budget and program scope.

Service Objectives
Ensure that all public improvements are designed and constructed in accordance with community expectations and City standards.

Place safety of the general public, City employees and workers as the highest priority in the delivery of capital projects.

Respond to public inquiries or complaints in a timely manner.

Proposed Budget
It is recommended that City Council approve a budget of $1,147,808 for the CIP Administration program. This represents an increase of $79,744 (7.5%) from the FY 2024-25 Adopted Budget.

The increase is primarily due to staffing reallocation.

FY 2025-26 Proposed Budget
Public Works
391
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Employee Compensation
$ 1,029,501
$ 651,436
$ 689,299
$ 756,817
Employee Benefits
$ 393,281
$ 314,553
$ 298,259
$ 300,650
Materials
$ 9,869
$ 2,994
$ 12,823
$ 15,378
Cost Allocation
$
-
$
-
$ 67,523
$ 74,963
Contingencies
$
-
$
-
$ 160
$
-
Total Expenditures
$ 1,432,651
$ 968,983
$ 1,068,064
$ 1,147,808
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 1,432,651
$ 968,983
$ 1,068,064
$ 1,147,808
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ASSISTANT ENGINEER

0.50 0.50

0.50 1.00

ASSIST DIR OF PW ENGINEER

0.20 0
0 0

CIP MANAGER

1.00 1.00

PUBLIC WORKS PROJECT MANAGER

3.25 1.25

0.25 0.25

PUBLIC WORKS PROJECT MANAGER

2.00 2.00

1.00 1.00

PUBLIC WORKS PROJECT MANAGER LT

0.50 0
0 0

SENIOR CIVIL ENGINEER
0 0

1.00 1.00
SR. PUBLIC WORKS PROJECT MANAGER
0 1.00
0 0
Total

7.45 5.75

3.75 4.25
Staff time is being reallocated to better reflect actual time spent in this program.

FY 2025-26 Proposed Budget
Public Works
392
Service Center Administration
Budget Unit 100-83-807
General Fund - Service Center - Service Center Administration Budget at a Glance
2026 Proposed Budget
Total Revenues
$ 67,757
Total Expenditures
$ 1,108,056
Fund Balance
$
-
General Fund Costs
$ 1,040,299
% Funded by General Fund

93.9%
Total Staffing

3.0 FTE
Program Overview
The Service Center Administration program manages Public Works maintenance operations that include the major divisions of streets, grounds, trees and medians, facilities and ﬂeet, as well as the minor divisions of signs/markings, storm drain, sidewalk, curb and guDer, trails, overpasses and storm water; provides customer service to the general public; provides administrative support for maintenance staﬀ, supervisors, and management; general training prioritization; assignment of service calls; provides oversight of various contracted services including street sweeping, janitorial and a wide variety of maintenance and minor public works contracts; manages the sheriﬀ's work furlough program 7 days per week; and collaborates with Public Works Engineering for asset improvements beyond routine maintenance.

Service Objectives
Create a positive environment that fosters efficiency and innovation for service center employees.

Ensure proper documentation and inventory of trees, sidewalk repair, striping and legends, street signs, vehicle and equipment, streetlights and stormwater pollution.

Maintain records of all complaints and requests for services by tracking responses through computer programs and wriDen service request forms.

Process the payments for all services and materials generated through the Service Center.

Maintain productivity units of measure for key tasks performed.

Support Public Works Engineering in the collection of ﬁeld data, review of improvement drawings and development of capital improvement projects.

Maintain, lead and implement all elements of the Injury and Illness Prevention Program.

Maintain positive, accountable relations with employee bargaining groups.

Proposed Budget
It is recommended that City Council approve a budget of $1,108,056 for the Service Center Administration program. This represents an increase of $48,909 (4.6%) from the FY 2024-25 Adopted Budget.

The increase is due to increases in Cost Allocation.

FY 2025-26 Proposed Budget
Public Works
393
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Use of Money and Property
$ 111,719
$ 44,156
$ 111,719
$ 67,150
Miscellaneous Revenue
$ 155
$ 32,319
$ 155
$ 607
Total Revenues
$ 111,874
$ 76,475
$ 111,874
$ 67,757
Expenditures
Employee Compensation
$ 469,977
$ 430,891
$ 449,862
$ 445,492
Employee Benefits
$ 197,212
$ 196,301
$ 229,031
$ 210,430
Materials
$ 200,772
$ 140,573
$ 154,202
$ 168,991
Contract Services
$ 31,508
$ 22,605
$ 17,682
$ 50,000
Cost Allocation
$ 294,735
$ 229,276
$ 156,221
$ 233,143
Special Projects
$ 38,152
$ 53,445
$ 50,000
$
-
Contingencies
$
-
$
-
$ 2,149
$
-
Total Expenditures
$ 1,232,356
$ 1,073,091
$ 1,059,147
$ 1,108,056
Fund Balance
$
-
$
-
$
-
$
-
General Fund Costs
$ 1,120,481
$ 996,617
$ 947,273
$ 1,040,299
Staffing
The following table lists full-time equivalents (FTE) by position. It includes actuals for two prior ﬁscal years, the Adopted Budget
for the prior fiscal year, and the Proposed
Budget for the current fiscal year.

Position Title
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget

ADMINISTRATIVE ASSISTANT

1.00 1.00

ASSIST DIR OF PW ENGINEER

0.10 0
0 0

ASSIST DIR PUBLIC WORKS OPS

1.00 1.00

MANAGEMENT ANALYST

0.15 0.05
0 0

SR OFFICE ASSISTANT

1.00 1.00

1.00 1.00
Total

3.25 3.05

3.00 3.00
There are no changes to the current level of staffing.

FY 2025-26 Proposed Budget
Public Works
394
Golf Grounds Maintenance
Budget Unit 560-84-268
Blackberry Farm - Grounds - Golf Grounds Maintenance
Budget at a Glance
2026 Proposed Budget
Total Revenues
$
-
Total Expenditures
$ 339,558
Fund Balance
$ (339,558)
General Fund Costs
$
-
% Funded by General Fund

0.0%
Total Staffing
FTE
Program Overview
This program maintains the grounds at the Blackberry Farm Golf Course. The Blackberry Farm Gold Course maintenance budget (560-63-616) was transferred from Parks and Recreation
to Public Works FY 24-25.

Service Objectives
Provide citizens with the cleanest and safest recreational area to enjoy.

Provide daily general clean up and trash removal at the golf course.

Provide maintenance of tee boxes, fairways and greens areas that includes mowing, fertilization and aerification.

Provide maintenance of irrigation system in good operation and program irrigation controllers to maintain golf course appearance and health of vegetation while maximizing water conservation.

Provide tree maintenance by keeping trees trimmed.

Provide maintenance of perimeter fencing and safety netting.

Proposed Budget
It is recommended that City Council approve a budget of $339,558 for the Golf Grounds Maintenance program. This represents a decrease of $15,629 (-4.4%) from the FY 2024-25 Adopted Budget.

This program also includes $10,000 recurring costs for BBF Golf Course - Vegetation Management. For further detail on these requests, please reference the Summary of Proposed Budget Requests found at the beginning of the budget document.

FY 2025-26 Proposed Budget
Public Works
395
Category
2023 Actual
2024 Actual
2025 Adopted Budget
2026 Proposed Budget
Revenues
Total Revenues
$
-
$
-
$
-
$
-
Expenditures
Materials
$
-
$ 92,798
$ 120,802
$ 99,398
Contract Services
$
-
$ 4,500
$ 230,000
$ 240,160
Contingencies
$
-
$
-
$ 4,385
$
-
Total Expenditures
$
-
$ 97,298
$ 355,187
$ 339,558
Fund Balance
$
-
$ (97,298)
$ (355,187)
$ (339,558)
General Fund Costs
$
-
$
-
$
-
$
-
Staffing
There is no staffing associated with this program.

Cupertino City CouncilMay 15, 2025

Cupertino City Council
May 15, 2025