Department Adjustment Adjustment
GENERAL FUND (102)
Non-
Departmental
Transient Occupancy Tax Revenue/Transfer to Capital Improvement Fund This action increases the transfer to the Capital Improvement Fund as it relates to Transient Occupancy Tax (TOT) revenues earmarked for city-wide infrastructure improvements due to higher than anticipated TOT collections in FY 2025.
409,000$ 409,000$
Non-
Departmental
Transfer to Capital Improvement Fund (PL-24000 and PL-24001) This action reduces a transfer of Business Tax funds to support capital projects PL-24000 and PL- 24001, because work was not done on these projects in FY 2025. $270,702 of the funding that will be reappropriated to FY 2026 and was completed through report: 2506-4900 and $973,506 will be returned to the Business Tax Reserve: Transportation in the General Fund to be used for future Transportation projects.
-$ (1,244,208)$
Police Salaries and Benefits
This action increases the allocation for Salaries and Benefits and Allocated Charges in the Police Department by $0.2 million, and includes $0.4 million to cover the reduction of funding for the PERT Program described below. A portion of the increased allocation is due to higher than anticipated fleet services charges which were impacted by the Department piloting an electric patrol vehicle. The remaining increase is due to the Department experiencing higher than anticipated salary and benefit expenses, specifically in overtime costs. This is primarily due to an above average amount of employee leave for illness and training and the need to maintain minimum staffing levels in dispatch and patrol operations which requires the use of overtime for backfill.
-$ 212,000$
Police Transfer from Stanford University Medical Center (SUMC) Fund/Psychiatric Emergency Response Team (PERT) Program
This action reduces the transfer of funds related to the Council-authorized contract with the Santa Clara County Behavioral Health (Staff Report 2305-1410) and recognized in the FY 2025 Adopted Budget for a mental health clinician to support the PERT Program. The funds were unspent due to the inability to source and supply a clinician, so the funds will be returned to the SUMC Fund and recommended to be used in the future to support the PERT Program when the County can provide a clinician.
(366,000)$ (366,000)$
Public Works Departmental Expense Savings
This action reallocates departmental savings within the General Fund in order to offset departments with higher than anticipated expenses in FY 2025. The Public Works Department realized a net savings, primarily in Salary and Benefits due to vacancies and in Contract Services due to delays in several contracts. Key vacancies include Manager of Maintenance Operations, Facilities Technician, Traffic Control Maintainer, and Cement Finisher. Contracts delays include the Security Guard contract for the MSC, airplane noise reduction, Foothills fire mitigation, fire alarm testing and maintenance, and S/CAP implementation. -$ (212,000)$
Fund Balance Adjustment to Business Tax Reserve: Transportation This action returns $1,244,208 of unused funding allocated to capital projects PL-24000 and PL- 240001 to the Business Tax Reserve: Transportation in the General Fund to be used for future Transportation projects.
-$ 1,244,208$
GENERAL FUND (102) SUBTOTAL 43,000$ 43,000$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 BUDGET Revenues Expenses
ATTACHMENT A, EXHIBIT 1
Department Adjustment Adjustment
CAPITAL IMPROVEMENT FUNDS
GENERAL FUND CAPITAL IMPROVEMENT FUND (471)
Capital Capital Improvement Project Adjustments
This action reflects the net zero budget impact from adjustments to projects as outlined in Attachment B, Exhibit 2.
-$ 0$
Capital Transfer from California Avenue Parking Fund/California Avenue Parking District Parking Improvements Project (PF-25000)
This action reduces the transfer of funds to support capital project PF-25000, because work was not done on this project in FY 2025. The transfer of funds for PF-25000 was reappropriated to FY 2026 in order to align funding with anticipated project expenses. (100,000)$ (100,000)$
Capital Transfer from Gas Tax Fund/Streets Maintenance (PE-86070) This action increases the transfer from the Gas Tax Fund as a result of SB1 Gas Tax revenue from the State of California that came in higher than budgeted levels. SB1 funding is designated for street improvment projects, so it will be added to the Streets Maintenance capital project (PE-86070).
139,226$ 139,226$
Capital Transfer from General Fund
This action increases the transfer from the General Fund related to TOT revenue Council earmarked to use for city-wide infrastructure improvements due to actual revenue collected being higher than budgeted in FY 2025.
409,000$ -$
Capital Transfer from General Fund/Meadow Drive and Charleston Road (PL-24000) and Churchill Avenue (PL-24001) Rail Grade Separation and Safety Improvements This action reduces the transfer of Business Tax funds to support capital projects PL-24000 and PL-24001, because work was not done on these projects in FY 2025. $270,702 of the funding will be reappropriated to FY 2026 and $973,506 will returned to the Business Tax Reserve:
Transportation in the General Fund to be used for future Transportation projects. (1,244,208)$ (1,244,208)$
Capital Transfer from Parkland Dedication Fund/Byxbee Park Completion Project (PG-18006) This action reduces the transfer of funds to support capital project PG-18006, because work was not done on this project in FY 2025. The transfer of funds for PG-86006 was reallocated to FY 2027 in order to align funding with anticipated project expenses. (450,000)$ (450,000)$
Capital Transfer from Utilities Administration Fund/Rinconada Pool Family Changing Room Project (PE-24004)
This action reduces the transfer of funds to support capital project PE-24004, because work was not done on this project in FY 2025. The transfer of funds for PE-24004 was reappropriated to FY 2026 in order to align funding with anticipated project expenses. (371,165)$ (371,165)$
Capital Transfer from Parks Impact Fee Fund/Park Restroom Installation Project (PG-19000) This action reduces the transfer of funds to support capital project PG-19000, because work was not done on this project in FY 2025. The transfer of funds for PG-19000 was reappropriated to FY 2026 in order to align funding with anticipated project expenses. (353,770)$ (353,770)$
Capital Transfer from University Avenue Parking in Lieu Fee Fund/Downtown Parking Garage Project (PE-15007)
This action reduces the transfer of funds to support capital project PE-15007, because work was not done on this project in FY 2025. The transfer of funds for PE-15007 was reappropriated to FY 2026 in order to align funding with anticipated project expenses. (13,106,958)$ (13,106,958)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ 409,000$
GENERAL FUND CAPITAL IMPROVEMENT FUND (471) SUBTOTAL (15,077,875)$ (15,077,875)$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 BUDGET Revenues Expenses
ATTACHMENT A, EXHIBIT 1
Department Adjustment Adjustment
CAPITAL IMPROVEMENT FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 BUDGET Revenues Expenses
ATTACHMENT A, EXHIBIT 1
CUBBERLEY PROPERTY INFRASTRUCTURE FUND (472)
Capital Capital Improvement Project Adjustments
This action reflects the combined impact from adjustments to projects as outlined in Attachment A, Exhibit 2.
-$ 98,690$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ (98,690)$
CUBBERLEY PROPERTY INFRASTRUCTURE FUND (472) SUBTOTAL -$ -$
Department Adjustment Adjustment
ENTERPRISE FUNDS
AIRPORT ENTERPRISE FUND (530)
Capital Capital Improvement Project Adjustments
This action reflects the combined impact from adjustments to projects as outlined in Attachment B, Exhibit 2.
-$ 31,497$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ (31,497)$
AIRPORT ENTERPRISE FUND (530) SUBTOTAL -$ -$
REFUSE FUND (525)
Capital Transfer to the Technology Fund for Utilities Customer Bill System Improvements (TE-10001) This action reduces the transfer of funds to support capital project TE-10001 because the project is closing.
-$ (11,500)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ 11,500$
REFUSE FUND (525) SUBTOTAL -$ -$
STORMWATER MANGEMENT FUND (528)
Capital Capital Improvement Project Adjustments
This action reflects the combined impact from adjustments to projects as outlined in Attachment B, Exhibit 2.
-$ 153,388$
Capital Transfer to the Technology Fund for Utilities Customer Bill System Improvements (TE-10001) This action reduces the transfer of funds to support capital project TE-10001 because the project is closing.
-$ (2,600)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ (150,788)$
STORMWATER MANGEMENT FUND (528) SUBTOTAL -$ -$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 BUDGET Revenues Expenses
ATTACHMENT A, EXHIBIT 1
Department Adjustment Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 BUDGET Revenues Expenses
ATTACHMENT A, EXHIBIT 1
UTILITIES ADMINISTRATION FUND (521)
Capital Transfer to the Technology Fund for Utilities Customer Bill System Improvements (TE-10001) This action reduces the transfer of funds to support capital project TE-10001 because the project is closing.
-$ (185,900)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ 185,900$
UTILITIES ADMINISTRATION FUND (521) SUBTOTAL -$ -$
WASTEWATER COLLECTION FUND (527)
Capital Capital Improvement Project Adjustments
This action reflects the combined impact from adjustments to projects as outlined in Attachment B, Exhibit 2.
40,361$ 40,361$
Utilities Customer Sales Revenue/Charges from Wastewater Treatment Fund This action reflects an increase in the cost of Treatment Fund charges allocated to the Wastewater Collection Fund in FY 2024. The variance is primarily attributable to expenditures associated with the Joint Intercepting Sewer project, increased minor capital activity, and operating budget components such as staffing, indirect charges, and electricity, which contributed to higher than anticipated year-end charges. 917,300$ 917,300$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ -$
WASTEWATER COLLECTION FUND (527) SUBTOTAL 957,661$ 957,661$ WASTEWATER TREATMENT FUND (526)
Capital Capital Improvement Project Adjustments
This action reflects the combined impact from adjustments to projects as outlined in Attachment B, Exhibit 2.
-$ 2,099,618$
Public Works Charges to the Wastewater Collection Fund
This action reflects an increase in the cost of Treatment Fund charges allocated to the Wastewater Collection Fund in FY 2024. The variance is primarily attributable to expenditures associated with the Joint Intercepting Sewer project, increased minor capital activity, and operating budget components such as staffing, indirect charges, and electricity, which contributed to higher than anticipated year-end charges. 917,300$ -$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ (1,182,318)$
WASTEWATER TREATMENT FUND (526) SUBTOTAL 917,300$ 917,300$ Department Adjustment Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 BUDGET Revenues Expenses
ATTACHMENT A, EXHIBIT 1
WATER FUND (522)
Capital Capital Improvement Project Adjustments
This action reflects the combined impact from adjustments to projects as outlined in Attachment B, Exhibit 2.
450,004$ 450,004$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ -$
WATER FUND (522) SUBTOTAL 450,004$ 450,004$
Department Adjustment Adjustment
INTERNAL SERVICE FUNDS
GENERAL BENEFITS FUND (687)
Non-
Departmental
Adjust Transfer from General Benefits Fund to Retiree Healthcare Fund This technical action reduces the Implied Subsidy transfer to the Retiree Healthcare Fund to align with best Accounting practices. The funds will now reflect the full value of the Implied Subsidy from the June 30, 2023 Other Post Employment Benefits (OPEB) actuarial valuation. -$ (254,500)$
Non-
Departmental
Adjust Cost of Implied Subsidy
This technical action reduces the Implied Subsidy expense within the General Benefits Fund to align with best Accounting practices. The fund will now reflect the full value of the Implied Subsidy from the June 30, 2023 Other Post Employment Benefits (OPEB) actuarial valuation. -$ 254,500$
Fund Balance Adjustment to Fund Balance
This action increases/decreases the fund balance to offset adjustments recommended in this report.
-$ -$
GENERAL BENEFITS FUND (687) SUBTOTAL -$ -$
RETIREE HEALTHCARE FUND (694)
Non-
Departmental
Adjust Transfer from General Benefits Fund to Retiree Healthcare Fund This technical action reduces the Implied Subsidy transfer to the Retiree Healthcare Fund to align with best Accounting practices. The funds will now reflect the full value of the Implied Subsidy from the June 30, 2023 Other Post Employment Benefits (OPEB) actuarial valuation. (254,500)$ -$
Fund Balance Adjustment to Fund Balance
This action increases/decreases the fund balance to offset adjustments recommended in this report.
-$ (254,500)$
RETIREE HEALTHCARE FUND (694) SUBTOTAL (254,500)$ (254,500)$ GENERAL LIABILITIES INSURANCE FUND (689)
Non-
Departmental
Charges to Other Funds/Liability Insurance and IBNR Adjustment This action recognizes expense impacts of FY 2025 increased incurred but not realized (IBNR) and FY 2026 liability insurance premiums and offsetting revenue from allocated charge adjustments to maintain General Liability Fund solvency. 539,900$ 539,900$
Fund Balance Adjustment to Fund Balance
This action increases/decreases the fund balance to offset adjustments recommended in this report.
-$ -$
GENERAL LIABILITIES INSURANCE FUND (689) SUBTOTAL 539,900$ 539,900$ INFORMATION TECHNOLOGY FUND (682)
Capital Transfer from the Refuse Fund for Utilities Customer Bill System Improvements (TE-10001) This action reduces the transfer of funds to support capital project TE-10001 because the project is closing.
(11,500)$ (11,500)$
Capital Transfer from the Stormwater Management Fund for Utilities Customer Bill System Improvements (TE-10001)
This action reduces the transfer of funds to support capital project TE-10001 because the project is closing.
(2,600)$ (2,600)$
Capital Transfer from the Utilities Administration Fund for Utilities Customer Bill System Improvements (TE-10001)
This action reduces the transfer of funds to support capital project TE-10001 because the project is closing.
(185,900)$ (185,900)$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 BUDGET Revenues Expenses
ATTACHMENT A, EXHIBIT 1
Department Adjustment Adjustment
INTERNAL SERVICE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 BUDGET Revenues Expenses
ATTACHMENT A, EXHIBIT 1
Fund Balance Adjustment to Fund Balance
This action increases/decreases the fund balance to offset adjustments recommended in this report.
-$ -$
INFORMATION TECHNOLOGY FUND (682) SUBTOTAL (200,000)$ (200,000)$ VEHICLE REPLACEMENT & MAINTENANCE FUND (681)
Capital Capital Improvement Project Adjustments
This action reflects the combined impact from adjustments to projects as outlined in Attachment B, Exhibit 2.
-$ 60,507$
Public Works Transfer from Supplemental Law Enforcement Services Fund/ Police Vehicle Purchase (VR- 25000)
This action transfers funds from the SLES Fund to the Vehicle fund to record the purchase of a trailer in capital project VR-25000. The purchase was made in the SLES Fund but needs to be recorded in the Vehicle Fund in order to be recognized as an asset. 40,670$ 40,670$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ (60,507)$
VEHICLE REPLACEMENT & MAINTENANCE FUND (681) SUBTOTAL 40,670$ 40,670$
Department Adjustment Adjustment
SPECIAL REVENUE FUNDS
ASSETS SEIZURE FUND (292)
Police Supplies and Materials
This action increases the allocation in the Assets Seizure Equity Fund due to the Department using the funds for training expenses.
-$ 4,200$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ (4,200)$
ASSETS SEIZURE FUND (292) SUBTOTAL -$
-$
CALIFORNIA AVENUE PARKING FUND (237)
Office of
Transportation
Transfer to the Capital Improvement Fund for California Avenue Parking District Parking Improvements Project (PF-25000)
This action reduces the transfer of funds to support capital project PF-25000, because work was not done on this project in FY 2025. The transfer of funds for PF-25000 was reappropriated to FY 2026 in order to align funding with anticipated project expenses. -$ (100,000)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ 100,000$
CALIFORNIA AVENUE PARKING FUND (237) SUBTOTAL -$
-$
GAS TAX FUND (231)
Administrative
Services
Revenue from the State of California/Transfer to Capital Improvement Fund for Streets Repair Project (PE-86070)
This action recognizes SB1 Gas Tax revenue from the State of California that came in higher than budgeted levels and appropriates funding to increase the transfer to the Capital Improvement Fund. SB1 funding is designated for street improvment projects, so it will be added to the Streets Maintenance capital project (PE-86070). This action also reduces HUTA Gas Tax revenue by $13,042 and Gas Tax interest income by $7,251 because those sources came in lower than budgeted.
118,933$ 139,226$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ (20,293)$
GAS TAX FUND (231) SUBTOTAL 118,933$ 118,933$ HAMILTON AVENUE-PUBLIC BENFIT FUND (235)
Planning and
Development
Services
Investment Income/Grants & Subsidies
This action recognizes higher unit resale revenue and increases the appropriation for Grants and Subsidies to Avenidas within the fund to align budget levels with actual expenditures in FY 2025.
34,300$ 34,300$
HAMILTON AVENUE-PUBLIC BENFIT FUND (235) SUBTOTAL 34,300$ 34,300$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 BUDGET Revenues Expenses
ATTACHMENT A, EXHIBIT 1
Department Adjustment Adjustment
SPECIAL REVENUE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 BUDGET Revenues Expenses
ATTACHMENT A, EXHIBIT 1
PARKLAND DEDICATION FUND (209)
Community
Services
Transfer to the Capital Improvement Fund for Byxbee Park Completion Project (PG-18006) This action reduces the transfer of funds to support capital project PG-18006, because work was not done on this project in FY 2025. The transfer of funds for PG-18006 was reappropriated to FY 2027 in order to align funding with anticipated project expenses. -$ (450,000)$
Community
Services
Transfer to the Capital Improvement Fund for Rinconada Pool Family Changing Room Project (PE-24004)
This action reduces the transfer of funds to support capital project PE-24004, because work was not done on this project in FY 2025. The transfer of funds for PE-24004 was reappropriated to FY 2026 in order to align funding with anticipated project expenses. -$ (371,165)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ 821,165$
PARKLAND DEDICATION FUND (209) SUBTOTAL -$
-$
PARKS IMPACT FEE FUND (210)
Community
Services
Transfer to the Capital Improvement Fund for Park Restroom Installation Project (PG-19000) This action reduces the transfer of funds to support capital project PG-19000, because work was not done on this project in FY 2025. The transfer of funds for PG-19000 was reappropriated to FY 2026 in order to align funding with anticipated project expenses. -$ (353,770)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ 353,770$
PARKS IMPACT FEE FUND (210) SUBTOTAL -$
-$
PUBLIC ART FUND (207)
Community
Services
Salaries and Benefits
This action increases appropriation for salaries and benefits to offset a minor overage. -$ 3,800$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ (3,800)$
PUBLIC ART FUND (207) SUBTOTAL -$
-$
STANFORD UNIVERSITY MEDICAL CENTER FUND (260)
Planning and
Development
Services
Transfer from Stanford University Medical Center (SUMC) Fund/Psychiatric Emergency Response Team (PERT) Program
This action reduces the transfer of funds related to the Council-authorized contract with the Santa Clara County Behavioral Health (Staff Report 2305-1410) and recognized in the FY 2025 Adopted Budget for a mental health clinician to support the PERT Program. The funds were unspent due to the inability to source and supply a clinician, so the funds will be returned to the SUMC Fund and recommended to be used in the future to support the PERT Program when the County can provide a clinician.
-$ (366,000)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ 366,000$
STANFORD UNIVERSITY MEDICAL CENTER FUND (260) SUBTOTAL -$ -$
Department Adjustment Adjustment
SPECIAL REVENUE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 BUDGET Revenues Expenses
ATTACHMENT A, EXHIBIT 1
SUPPLEMENTAL LAW ENFORCEMENT SERVICES (SLES) FUND (248) Police Transfer to the Vehicle Replacement and Maintenance Fund for Vehicle Purchase (VR-25000) This action transfers funds from the SLES Fund to the Vehicle fund to record the purchase of a trailer in capital project VR-25000. The purchase was made in the SLES Fund but needs to be recorded in the Vehicle Fund in order to be recognized as an asset. The action nets to zero in the SLES Fund because it moves $40,670 from one expenditure account (allocated charges) to another expenditure account (transfers out).
-$ -$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ -$
SUPPLEMENTAL LAW ENFORCEMENT SERVICES (SLES) FUND (248) SUBTOTAL -$ -$
UNIVERSITY AVENUE IN-LIEU PARKING FUND (247)
Planning and
Development
Services
Transfer to the Capital Improvement Fund for Downtown Parking Garage Project (PE-15007) This action reduces the transfer of funds to support capital project PE-15007, because work was not done on this project in FY 2025. The transfer of funds for PE-15007 was reappropriated to FY 2065 in order to align funding with anticipated project expenses. -$ (13,106,958)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ 13,106,958$
UNIVERSITY AVENUE IN-LIEU PARKING FUND (247) SUBTOTAL -$ -$
Revenues Expenses
Department Adjustment Adjustment
DEBT SERVICE & AGENCY TRUST FUNDS
EYERLY TRUST FUND (774)
Administrative
Services
Investment Income/General Expenses
This action recognizes higher investment returns and increases the appropriation for General Expenses within the fund for interest income distribution to designated recipients to align budget levels with actual expenditures in FY 2025.
2,700$ 8,700$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended in this report. -$ (6,000)$
EYERLY TRUST FUND (774) SUBTOTAL 2,700$ 2,700$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 BUDGET ATTACHMENT A, EXHIBIT 1
Project
Number Title Revenue Expense Comments
AS-10000 Capital Improvement Fund Administration $ (1,025,460) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-12011 Newell Road/San Francisquito Creek
Bridge Replacement
$ (1,199,061) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PF-16006 Municipal Service Center Lighting,
Mechanical, and Electrical Improvements
$ (615,058) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-24000 Meadow Drive and Charleston Road Rail
Grade Separation and Safety
Improvements
$ (470,595) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-24005 Homekey Facilities $ (415,134) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-16000 Quarry Road Improvements and Transit
Center Access
$ (400,023) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-24001 Churchill Avenue Rail Grade Separation
and Safety Improvements
$ (279,869) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-15007 New Downtown Parking Garage $ (258,974) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PG-26000 Stanford Palo Alto Community Playing
Fields Turf Replacement
$ (248,432) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-19002 Animal Shelter Renovation $ (245,092) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-24002 Lucie Stern Community Theater
Mechanical Equipment Replacement
$ (190,014) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-17001 Railroad Grade Separation and Safety
Improvements
$ (101,025) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-24004 Rinconada Pool Family Changing Room $ (86,632) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PF-93009 Americans With Disabilities Act
Compliance
$ (80,820) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PG-18000 Golf Course Net and Artificial Turf
Replacement
$ (77,789) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-05030 Traffic Signal and Intelligent
Transportation Systems
$ (73,055) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PF-00006 Roofing Replacement $ (67,434) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
AC-18001 JMZ Renovation $ (53,707) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 CAPITAL IMPROVEMENT PROGRAM
CAPITAL IMPROVEMENT FUND
Project
Number Title Revenue Expense Comments
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 CAPITAL IMPROVEMENT PROGRAM PL-25001 Traffic Intersection Accessibility
Improvement Project
$ (50,513) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-25002 Charleston Road/Alma Street Railroad
Crossing Safety Improvements
$ (48,805) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-15020 Civic Center Waterproofing Study and
Repairs
$ (43,002) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-17010 Civic Center Electrical Upgrade & EV
Charger Installation
$ (41,539) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PD-25000 City Radio Replacement Program $ (29,500) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-19000 City Hall Space Planning $ (26,952) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
OS-09001 Off-Road Pathway Resurfacing And Repair $ (24,724) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-13014 Street Lights Condition Assessment $ (22,226) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PG-06001 Athletic Courts Resurfacing $ (20,472) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
AC-24001 Lucie Stern Community Theatre Fire
Curtain
$ (20,205) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PD-20000 Police Video Recording Systems
Replacement
$ (18,672) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PO-05054 Street Lights Improvements $ (18,564) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-21000 Foothills Nature Preserve Improvements $ (17,599) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-22000 San Francisquito Creek Joint Powers
Authority Ongoing Creek Projects
$ (17,048) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-15003 Parking District Implementation $ (16,496) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-09003 City Facility Parking Lot Maintenance $ (15,587) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
OS-24001 Baylands Interpretive Signage Program $ (12,821) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-12000 Transportation and Parking Improvements $ (12,522) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-17004 California Avenue District Gateway Signs $ (12,465) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
Project
Number Title Revenue Expense Comments
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 CAPITAL IMPROVEMENT PROGRAM OS-24000 Baylands Nature Preserve Entrance Gate $ (11,298) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-14000 Churchill Avenue Enhanced Bikeway $ (10,891) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
FD-25000 Fire Equipment Replacement $ (10,406) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-00026 Safe Routes To School $ (10,103) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PF-25000 California Avenue Parking District Parking
Improvements
$ (10,103) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PF-23000 Electric Charger Infrastructure Installation $ (9,208) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
AC-28002 Children's Theatre Facility Upgrade/Repair $ (8,754) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-24003 Lucie Stern Community Theatre Theatrical
and House Lighting System Replacement
$ (8,116) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
AC-28003 Palo Alto Art Center Ceramics Equipment $ (7,880) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-24006 Mitchell Park Library Repair $ (5,728) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PO-11000 Sign Reflectivity Upgrade $ (5,051) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
OS-00002 Open Space Lakes And Pond Maintenance $ (4,668) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PG-17000 Baylands Comprehensive Conservation
Plan
$ (4,354) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
OS-18000 Foothills Nature Preserve Boronda Lake
Dock Replacement
$ (4,243) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PG-25002 Eucalyptus Tree Removal $ (4,243) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PG-21000 Heritage Park Site Amenities Replacement $ (3,022) Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
FD-24000 Fire Training Facility Replacement $ 28 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-19001 Water, Gas, Wastewater Office Remodel $ 43 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-20002 City Facilities Assessment $ 56 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
Project
Number Title Revenue Expense Comments
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 CAPITAL IMPROVEMENT PROGRAM PL-16002 Parking Management and System
Implementation
$ 931 Adjustment to allocate Salaries and Benefits
across capital projects based on actual
expenditures.
PG-18001 Dog Park Installation and Renovation $ 2,605 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-20001 City Bridge Improvements $ 5,160 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PG-14002 Cameron Park Improvements $ 5,637 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-15003 Fire Station 3 Replacement $ 6,097 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-24000 Baylands Boardwalk Piling Repair $ 6,466 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PF-14003 University Avenue Parking Improvements $ 12,000 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-20000 Foothills Nature Preserve Dam Seepage
Investigation and Repairs
$ 12,798 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-04010 Bicycle and Pedestrian Transportation
Plan Implementation
$ 13,483 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-23000 California Avenue Streetscape Update $ 16,068 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-18000 New California Avenue Area Parking
Garage
$ 17,417 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-24001 Electrification of City Facilities $ 23,467 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-18015 Robles Park Improvements $ 29,476 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
OS-00001 Open Space Trails and Amenities $ 33,373 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-21004 University Avenue Streetscape Update $ 43,417 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
LB-21000 Library Automated Material Handling $ 45,779 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PG-14000 Ramos Park Improvements $ 53,792 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PF-01003 Building Systems Improvements $ 60,680 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PG-19000 Park Restroom Installation $ 63,094 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
Project
Number Title Revenue Expense Comments
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 CAPITAL IMPROVEMENT PROGRAM AC-18000 Performing Arts Venues Seat Replacement $ 74,393 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PF-02022 Facility Interior Finishes Replacement $ 77,844 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PO-12001 Curb and Gutter Repairs $ 85,656 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PF-23001 Roth Building Rehabilitation Phase 1 $ 93,724 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-18016 Civic Center Fire Life Safety Upgrades $ 94,682 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-08001 Rinconada Park Improvements $ 100,477 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PG-09002 Park and Open Space Emergency Repairs $ 116,262 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PG-06003 Benches, Signage, Walkways, Perimeter
Landscaping, and Site Amenities
$ 138,324 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-18004 Fire Station 4 Replacement $ 237,741 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-20000 Churchill Avenue/Alma Street Railroad
Crossing Safety Improvements
$ 252,538 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PL-15002 Downtown Automated Parking Guidance
Systems, Access Controls & Revenue
Collection Equip.
$ 310,764 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-17005 Boulware Park Improvements $ 446,455 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-13011 Charleston/Arastradero Corridor Project $ 490,964 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PO-89003 Sidewalk Repairs $ 985,206 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-86070 Street Maintenance $ 1,259,252 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
PE-15001 New Public Safety Building $ 1,259,805 Adjustment to allocate Salaries and Benefits across capital projects based on actual
expenditures.
Total $ - $ 0
Project
Number Title Revenue Expense Comments
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 CAPITAL IMPROVEMENT PROGRAM CB-17002 Cubberley Field Restroom $ 98,690 Increase to project due to higher than anticipated expenditures.
Total $ - $ 98,690
AP-21000 Airport Layout Plan $ 31,497 Increase to project due to higher than anticipated expenditures.
Total $ - $ 31,497
GS-80017 Gas System, Customer Connections $ 11,239 $ 11,239 Increase to project due to higher than anticipated expenditures offset by revenue.
Total $ 11,239 $ 11,239
SD-19000 Loma Verde Ave Trunkline Improvement $ 446 Increase to project due to higher than anticipated expenditures.
SD-25000 Hamilton System Upgrades $ 152,942 Increase to project due to higher than anticipated expenditures.
Total $ - $ 153,388
CUBBERLEY PROPERTY INFRASTRUCTURE FUND
AIRPORT FUND
GAS FUND
STORMWATER MANAGEMENT FUND
Project
Number Title Revenue Expense Comments
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2025 CAPITAL IMPROVEMENT PROGRAM VR-22000 Vehicle Replacement FY 2022 $ 60,507 Increase to project due to higher than anticipated expenditures.
Total $ - $ 60,507
WC-80020 Sewer System, Customer Connections $ 40,361 $ 40,361 Increase to project due to higher than anticipated expenditures offset by revenue.
Total $ 40,361 $ 40,361
WQ-22001 Horizontal Levee Pilot $ 67,441 Increase to project due to higher than anticipated expenditures.
WQ-19002 Plant Repair, Retrofit & Eqpt Replacement $ 2,032,177 Increase to project due to higher than anticipated expenditures.
Total $ - $ 2,099,618
WS-80013 Water System, Customer Connections $ 450,004 $ 450,004 Increase to project due to higher than anticipated expenditures offset by revenue.
Total $ 450,004 $ 450,004
TOTAL CIP ADJUSTMENTS $ 501,604 $ 2,913,807
WASTEWATER TREATMENT FUND
WATER FUND
VEHICLE FUND
WASTEWATER COLLECTION FUND