TO: HONORABLE MAYOR AND FROM: Jim Shannon
CITY COUNCIL
SUBJECT: APPROVAL OF VARIOUS DATE: June 10, 2022
BUDGET ACTIONS FOR
FISCAL YEAR 2021-2022
Approved Date: 6/10/22
RECOMMENDATION
Adopt 2021-2022 Appropriation Ordinance and Funding Sources Resolution amendments in various funds as detailed in the General Fund and Special/Capital Fund attachments to this memorandum.
OUTCOME
Approval of the recommended budget adjustments will help to ensure that appropriations are not over-expended at the end of 2021-2022, align revenues and expenditures with actual performance and assumptions used in the development of the 2022-2023 Operating and Capital Budgets, and recognize new revenues and associated expenditures.
BACKGROUND
The Budget Office has conducted a final detailed review of year-to-date expenditures, encumbrances, and revenues against year-end projected levels to align budgeted amounts with actual performance. Based on this review, the following types of adjustments to the Appropriation Ordinance and Funding Sources Resolution are recommended in this memorandum:
• Adjustments to ensure that adequate funding in various departments, city-wide expenses, capital projects, and other appropriations are available through the end of the fiscal year for estimated expenditure levels.
• Adjustments to align revenue estimates and appropriations with the latest information and assumptions used to develop the 2022-2023 Operating and Capital Budgets, including increasing the 2021-2022 Ending Fund Balance Reserve in the General Fund. • Adjustments to recognize and appropriate funding from other agencies and from reimbursements for eligible activities.
COUNCIL AGENDA:
FILE:
06/21/22
22-964
ITEM:
3.3 HONORABLE MAYOR AND COUNCIL
June 10, 2022
Subject: Approval of Various Budget Actions for Fiscal Year 2021-2022
These actions are intended to be responsive to past City Council direction to prevent after-the- fact ratifications of over-expenditures. Many of the adjustments included in this memorandum were also assumed in the development of the 2022-2023 Operating and Capital Budgets.
Additionally, separate, related adjustments are also included in Manager’s Budget Addendum #42 (Recommended Amendments to the 2022-2023 Proposed Operating and Capital Budgets) and the Mayor’s June Budget Message for Fiscal Year 2022-2023 to rebudget or otherwise adjust funding for 2022-2023, as appropriate.
ANALYSIS
Provided below is a brief overview of the budget actions recommended in this report. Budget actions are categorized as 1) Recommended Budget Adjustments and 2) Clean-up Actions.
Recommended Budget Adjustments
The attached Budget Adjustment Summaries for the General Fund, Special Funds, and Capital Funds include actions to align estimated revenues and corresponding expenditures with actual performance. A detailed description of each recommended budget adjustment is also included, by fund and the type of adjustment. These actions are summarized below.
General Fund
Urgent Fiscal/Program Needs – The Administration recommends one urgent programmatic need to allocate $500,000 for capital maintenance activities at the San José Animal Shelter.
Manager’s Budget Addendum #5, San José Animal Care and Services, described a number of service level challenges faced by the Animal Care and Services Division of the Public Works Department, and actions to help mitigate those challenges, including the identification of additional resources for needed facility improvements. Due to the identification of sufficient savings in other capital projects funded in the General Fund, this memorandum recommends the appropriation of $500,000 to invest in urgent projects to improve the physical condition of the San José Animal Shelter, including plumbing infrastructure rehabilitation ($250,000), kennel floor repairs ($150,000), and security improvements to the entry door ($100,000). While many of the improvements will be constructed in 2022-2023, the Administration is bringing forward this recommended action now to initiate work in the current fiscal year. Manager’s Budget Addendum #42, Recommended Amendments to the 2022-2023 Proposed Operating and Capital Budgets, recommends rebudgeting these funds into next fiscal year to continue and complete the identified rehabilitation efforts.
Required Technical/Rebalancing Actions – Net revenue increases totaling $64.1 million are recommended to align budgeted levels with actual collection trends and year-end projections.
The largest increases consist of $23.0 million for Sales Tax revenues, $20.0 million for Real Property Transfer Tax (Measure E) revenues, $5.6 million for Property Tax revenues, $4.8 million for Fines, Forfeitures and Penalties revenues, $3.5 million for Franchise Fee revenues, and $3.0 million for Utility Tax revenues to align with revised anticipated collections.
HONORABLE MAYOR AND COUNCIL
June 10, 2022
Subject: Approval of Various Budget Actions for Fiscal Year 2021-2022
Net expenditure adjustments totaling $63.6 million are recommended to ensure adequate funding in various appropriations is available through the end of the fiscal year for estimated expenditure levels, and to allocate funds for specific reserves in alignment with previous City Council action.
The largest series of actions appropriates the additional $20.0 million of Real Property Transfer Tax revenues, as well as reallocates existing funding of $108.8 million into their respective reserves as identified by City Council’s approved modifications at their meeting on April 19, 2022 to City Council Policy 1-18 that dedicates resources generated by Measure E to affordable housing production and homelessness prevention and support programs. These actions also include the restoration of $2.0 million to the Community and Economic Recovery Reserve from Measure E Reserves that was temporarily reallocated for Guadalupe River Park Housing Support as part of City Council’s approval of the 2021-2022 Mid-Year Budget Review. The total revised reserve amounts are as follows: Measure E – 40% Extremely Low Income Households Reserve ($51.5 million), Measure E – 30% Low Income Households Reserve ($38.7 million), Measure E – 15% Homeless Support Programs Reserve ($19.3 million), Measure E – 10% Homeless Prevention and Rental Assistance Reserve ($10.9 million), and Measure E – 5% Moderate Income Households Reserve ($6.4 million).
Two required adjustments are related to the City’s pandemic response programs and commitments. One action establishes the Testing, Tracing, and Isolation appropriation in the General Fund in anticipation of the execution of a cost-sharing agreement with the County of Santa Clara for supporting isolation and quarantine services provided to City residents to contain and mitigate community spread of COVID-19 ($10.0 million). The City Council had previously authorized an amount of $10.0 million for this purpose at their meeting on May 11, 2021. While the initial intent was to budget this contract within the Coronavirus Relief Fund, a preliminary review of the program indicated that it would be eligible for FEMA reimbursement and the obligation was shifted to the Emergency Reserve Fund as part of the 2021-2022 Mid-Year Budget Review. However, after further discussion with the California Office of Emergency Services (CalOES), staff has concluded that the City’s financial participation in the County's Isolation and Quarantine Support Program to pay for rental and financial assistance and in-home support services for San José residents would be ineligible for FEMA reimbursement – only the direct expenses of motel and hotel room stays (non-congregate sheltering) is likely eligible. Per CalOES, the County has the sole legal and jurisdictional responsibility for non-congregate sheltering; therefore, the City would not be eligible to claim any of these costs to FEMA. This action is partially offset by reducing the previously set-aside FEMA Non-Reimbursable Expenses Reserve by $5.0 million, with the remaining $5.0 million coming from the additional General Fund revenues and expenditure amendments recommended in this memorandum. The FEMA Non-Reimbursable Expenses Reserve was established with the 2020-2021 Annual Report at an amount of $10.0 million with the anticipation that a portion of the City’s pandemic response efforts would not be 100% reimbursable by FEMA. The Administration recommends retaining a balance of $5.0 million within this reserve in anticipation of potential future determinations by CalOES/FEMA of ineligible pandemic response expenditures.
Other notable adjustments include: an increase to the Personal Services appropriation to the Police Department ($4.0 million) to address a projected overage due to higher overtime costs, which was partially impacted by increased absences related to COVID-19; adjustments to Workers’ Compensation Claims appropriations, totaling $3.3 million, to address unanticipated
HONORABLE MAYOR AND COUNCIL
June 10, 2022
Subject: Approval of Various Budget Actions for Fiscal Year 2021-2022
costs for one-time settlements, higher actual claims, and higher medical treatment costs, divided between the Police Department ($2.0 million), the Fire Department ($1.3 million), and Parks, Recreation, and Neighborhood Services ($45,000); an increase to the Fire Department’s Personal Services appropriation to address a projected overage associated with retirement and vacation separation balance payouts, unanticipated overtime to maintain minimum staffing levels, COVID-19 impacts, and another active wildfire season ($2.5 million); an increase to the Non- Personal/Equipment appropriation to the Police Department to address overages associated with vehicle operating and maintenance costs due primarily to higher than anticipated fuel costs and costs for replacement parts, exacerbated by supply chain disruptions ($1.2 million); actions to shift vacancy savings from the Personal Services appropriation to the Parks, Recreation and Neighborhood Services Department to establish the Vehicle Prevention Program pilot project, which is intended to reduce unauthorized vehicle traffic by strategically locating deterrents at key access points along Guadalupe River Trail (net-zero shift of $930,000); an increase to the Non-Personal/Equipment appropriation to the Police Department to address higher than anticipated actual costs for FirstNet data plans, associated taxes, fees, surcharges, devices, and accessories, offset by a corresponding decrease to the FirstNet Emergency Communications Network Reserve previously set aside for this purpose ($626,000); and, increases the Non- Personal/Equipment appropriation to the Public Works Department ($400,000) to address overages due to increased electricity costs ($250,000), rental costs ($100,000) to transport personal protective equipment (PPE) throughout the year to various City facilities, warehouses and the Airport, and changes in the market for fuel and the rising cost of automotive parts ($50,000). Finally, an increase of $26.0 million to the 2021-2022 Ending Fund Balance Reserve is also recommended to set aside the majority ($38.0 million, 68%) of the $56.0 million of 2021- 2022 Ending Fund Balance that was expected to be generated from a combination of excess revenues and expenditure savings and assumed as a funding source in the development of the 2022-2023 General Fund Operating Budget.
Grants/Reimbursements/Fees – A series of net-zero, revenue-supported adjustments in the General Fund, totaling $3.6 million, are recommended to reflect updated revenues and expenditures for grants, reimbursements, and/or fee activities. These adjustments include actions to recognize and appropriate Fire Department reimbursements from the State for overtime and apparatus costs associated with the Fire Department Strike Team deployments ($2.3 million revenue increase, $2.3 million expenditure increase). Several adjustments are also recommended for the Police Department including an action to recognize and appropriate fee revenues for Police Temporary Board-Ups ($150,000) and revenue from the County of Santa Clara for staffing costs associated with a part-time Child Forensic Interviewer ($40,000). Other notable recommendations include: an increase to the Sidewalk Repairs appropriation for increased vendor costs for repairs undertaken by the City on behalf of property owners ($270,000); establishment of the CalOES Trauma to Triumph at Santa Clara Valley Medical Center Program 2022 to recognize revenue from the State to enable staff from the Violence Intervention Program at Santa Clara Valley Medical Center to work with youth involved in trauma and violence who are treated at Santa Clara Valley Medical Center ($100,000); an increase to the Library Grants appropriation to recognize revenues from the California Library Literacy Services (CLLS) program to support English as a Second Language programming ($93,000); and, establishment of the Local Early Action Planning - Housing and Community Development Grant appropriation
HONORABLE MAYOR AND COUNCIL
June 10, 2022
Subject: Approval of Various Budget Actions for Fiscal Year 2021-2022
to recognize revenue from the State for consultant costs associated with the Housing and Community Development Local Early Action Planning grant ($90,000).
Special/Capital Funds
Special Fund Adjustments – These actions rebalance funds to adjust for revenue variances in the current year, recognize new grants and reimbursements, reflect changes in project and program allocations based on revised cost estimates, and shift allocations between funds. In every case, funding is available within the respective funds to offset the required adjustment.
Capital Fund Adjustments – These actions rebalance funds to adjust for revenue variances in the current year, recognize new grants and reimbursements, adjust capital allocations based on revised cost estimates and project timing, and adjust budgets to properly align project expenditures and corresponding revenues. In every instance, funding is available within the respective funds to offset the required adjustment.
Clean-Up Actions
The Recommended Budget Adjustments and Clean-Up Actions for the General Fund, Special Funds, and Capital Funds summarize all budget adjustments by fund, and additionally include technical, net-zero clean-up actions for the General Fund and Special/Capital Funds to: correct existing appropriations, avoid cost overruns at year-end through net-zero adjustments, and adjust for final fund balance reconciliations.
General Fund and Special/Capital Funds
Clean Up Actions – These actions include technical adjustments and net-zero transfers between appropriations. The following adjustments are identified by title only:
• Appropriation Overages and Reallocations – Actions are recommended to adjust expenditures between appropriations to align funding levels within a fund or department to prevent over-expenditure. Offsetting (“Reallocation”) actions have been identified to address these overages. This includes the shift of funding between personal services and non- personal/equipment appropriations within the same fund to use savings to cover temporary staffing costs. In all cases, these actions facilitate the completion of work efforts previously approved by the City Council.
• Salary and Benefits to Overtime Reallocation – An action is recommended to reallocate $17.0 million of savings in the salary and benefits line item in the Police Department, due primarily to vacancies, to the overtime line item in the Personal Services appropriation – from $23.4 million to $40.4 million, with an additional $4.0 million increase to the Personal Services appropriation as described above for a total revised overtime budget of $44.4 million.
HONORABLE MAYOR AND COUNCIL
June 10, 2022
Subject: Approval of Various Budget Actions for Fiscal Year 2021-2022
• Personal Services Overages – Actions are recommended to adjust the Personal Services appropriations in various departments to prevent over-expenditure. The minimal overages – less than $15,000 – are primarily due to lower than budgeted vacancies and higher than budgeted salaries and benefits.
• Fund Balance Reconciliation – Actions are recommended to adjust the 2021-2022 Beginning Fund Balance estimates for the Benefits Fund – Life Insurance Fund, City Hall Debt Service Fund, and the Water Utility Fund to align with the 2020-2021 Annual Comprehensive Financial Report. These adjustments were inadvertently omitted from the 2021-2022 Mid-Year Budget Review during which any final reconciliations to the Financial Report are brought forward.
EVALUATION AND FOLLOW-UP
This memorandum presents recommended adjustments to align budgeted levels for 2021-2022 with current year-end estimates of revenues and expenditures. The final reconciliation of the 2021-2022 fiscal year will be presented in the 2021-2022 Annual Report, which is scheduled to be released on September 30, 2022, and the 2021-2022 Annual Comprehensive Financial Report scheduled to be released prior to the end of calendar year 2022.
CLIMATE SMART SAN JOSE
The recommendation in this memo has no effect on Climate Smart San José energy, water, or mobility goals.
PUBLIC OUTREACH
This memorandum will be posted on the City’s Council Agenda website for the June 21, 2022 Council meeting.
COORDINATION
The adjustments recommended in this memorandum have been coordinated with the various City departments.
COMMISSION RECOMMENDATION/INPUT
No commission recommendation is associated with this action.
HONORABLE MAYOR AND COUNCIL
June 10, 2022
Subject: Approval of Various Budget Actions for Fiscal Year 2021-2022
COST SUMMARY/IMPLICATIONS
A series of budget actions are recommended in the General Fund, Special Funds, and Capital Funds to reflect anticipated year-end performance. There are sufficient resources in each fund to support the recommended budget actions.
CEQA
Not a Project, File No. PP17-004, Government Funding Mechanism or Fiscal Activity with no commitment to a specific project which may result in a potentially significant physical impact on the environment.
JIM SHANNON
Budget Director
Attachment A – General Fund Recommended Budget Adjustments Summary Attachment B – General Fund Recommended Budget Adjustments and Clean-Up Actions Attachment C – Special Funds Recommended Budget Adjustments Summary Attachment D – Special Funds Recommended Budget Adjustments and Clean-Up Actions Attachment E – Capital Funds Recommended Budget Adjustments Summary Attachment F – Capital Funds Recommended Budget Adjustments and Clean-Up Action
HONORABLE MAYOR AND COUNCIL
June 10, 2022
Subject: Approval of Various Budget Actions for Fiscal Year 2021-2022
I hereby certify that there will be available for appropriation in the amounts as listed in the fiscal year 2021-2022 monies in excess of those heretofore appropriated therefrom:
General Fund (001) $67,672,471
Airport Maintenance and Operation Fund (523) $20,000,000 Airport Surplus Revenue Fund (524) $16,000,000
Building Development Fee Program Fund (237) $2,000,000
Convention and Cultural Affairs Capital Fund (560) $75,000 Convention Center Facilities District Revenue Fund (791) $96,204,023 Gift Trust Fund (139) $162,000
Ice Centre Expansion Bond Fund (490) $130,649
Multi-Source Housing Fund (448) $1,568,800
Planning Development Fee Program Fund (238) $1,000,000
San José Clean Energy Operating Fund (501) $16,648,537
Water Utility Fund (515) $2,605,331
JIM SHANNON
Budget Director
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Urgent Fiscal-
Program Needs
Animal Care and Services - Various Improvements
This action increases the Animal Care and Services -
Various Improvements appropriation by $500,000, from
$312,000 to $812,000, to improve the physical condition at the San José Animal Shelter. While many of the
improvements will be constructed during 2022-2023, the
Administration is bringing forward this recommended
action now to initiate work in the current fiscal year that supports critical capital repair projects, including
plumbing infrastructure rehabilitation ($250,000), kennel floor repairs ($150,000), and security improvements to
the entry door ($100,000). Manager's Budget Addendum
#42, Recommended Amendments to the 2022-2023
Proposed Operating and Capital Budgets, recommends
rebudgeting these funds into next fiscal year to continue and complete the identified rehabilitation efforts.
Public Works
Department
- $500,000 -
Urgent Fiscal-Program Needs - $500,000 -
Required
Technical-
Rebalancing
Actions
Banking Fees
This action increases the Banking Services City-Wide
Expenses appropriation by $125,000, from $712,000 to
$837,000, as a result of higher than anticipated fees that were incurred at the beginning of the fiscal year due to delays with the implementation of credit card services
fees. Implementation of this transition was anticipated in March 2021 but did not go live until July 2021 causing
higher than anticipated charges for the months of July
and August.
Finance
Department
- $125,000 -
Property Tax Administration Fee
This action increases the Property Tax Administration
Fee City-Wide Expenses appropriation by $161,000, from
$2.12 million to $2.29 million, to cover higher than
anticipated property tax administration fees due to a
combination of increased gross county-wide property tax administrative costs and decreased property tax
administration revenue.
Finance
Department
- $161,000 -
- 1 -
Attachment A
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Personal Services (Overage)
This action increases the Fire Department's Personal
Services appropriation by $2.5 million. The overage is
primarily attributed to retirement and separation vacation balance payouts, unanticipated overtime to maintain
minimum staffing levels for personnel impacted by
COVID-19, the California COVID-19 Supplemental Paid
Sick Leave, and another active wildfire season. As these are unforeseen and unbudgeted expenses, this adjustment is needed in order to have sufficient budget for
operational expenses to maintain the minimum staffing
levels requirements until the end of the fiscal year.
Fire Department - $2,500,000 -
Workers' Compensation Claims - Fire
This action increases the Workers' Compensation Claims
– Fire appropriation by $1.3 million, from $8.35 million to $9.65 million, which is primarily due to a higher than anticipated number of one-time settlements, and to a
lesser extent attributable to higher actual claims and
higher medical treatment costs. This action will align the budget with projected needs.
Fire Department - $1,300,000 -
Business Taxes
This action increases the revenue estimate for Business Taxes by $1.0 million, from $82.5 million to $83.5 million, to align the General Business Tax budgeted estimates
with current collection trends. The higher Business Taxes revenue was anticipated in development of the 2022-2023 Proposed Operating Budget. The increase in this revenue category is recommended to offset expenditure increases and/or increase the 2021-2022 Ending Fund Balance
Reserve, as described elsewhere in this memorandum.
General Fund
Revenue
- - $1,000,000
- 2 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Fines, Forfeitures and Penalties
This action increases the revenue estimate for Fines,
Forfeitures and Penalties by $4.8 million, from $8.7
million to $13.5 million, to align budgeted estimates with current collection trends and with assumptions included in the 2022-2023 Proposed Operating Budget. The
increase in Fines, Forfeitures and Penalties reflects
increased Parking Fine revenue ($2.2 million), Business License Penalties ($2.0 million), and other fine and permit revenues ($600,000). A significant portion of the higher Fines, Forfeitures and Penalties revenue ($3.1 million) was anticipated in development of the 2022-2023
Proposed Operating Budget. The increase in this revenue category is recommended to offset expenditure increases and/or increase the 2021-2022 Ending Fund Balance
Reserve, as described elsewhere in this memorandum.
General Fund
Revenue
- - $4,800,000
Franchise Fees
This action increases the revenue estimate for Franchise Fees by $3.5 million, from $44.7 million to $48.2 million, to align budgeted estimates with updated information
provided by Pacific Gas and Electric (PG&E), current
collection trends, and with assumptions included in the 2022-2023 Proposed Operating Budget. The increase in
Franchise Fees reflects increased Electric Franchise Fees ($2.7 million), Gas Electric Franchise Fees ($450,000), and Cable Franchise Fees ($400,000), partially offset by lower than anticipated City Generated Tow Franchise
Fees (-$50,000). A significant portion of the higher
Franchise Fee revenue ($2.4 million) was anticipated in development of the 2022-2023 Proposed Operating
Budget. The increase in this revenue category is
recommended to offset expenditure increases and/or
increase the 2021-2022 Ending Fund Balance Reserve, as
described elsewhere in this memorandum.
General Fund
Revenue
- - $3,500,000
- 3 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Property Tax
This action increases the revenue estimate for Property Tax by $5.6 million, from $406.5 million to $412.1
million, to align the budgeted estimate with updated
information provided by Santa Clara County and with
assumptions included in the 2022-2023 Proposed
Operating Budget. This increase reflects higher excess Education Revenue Augmentation Fund (ERAF) revenue
of $4.0 million and higher SB813 receipts of $1.6 million.
A large portion of the higher Property Tax revenue ($3.2 million) was anticipated in development of the 2022-2023 Proposed Operating Budget. The increase in this revenue category is recommended to offset expenditure increases and/or increase the 2021-2022 Ending Fund Balance
Reserve, as described elsewhere in this memorandum.
General Fund
Revenue
- - $5,600,000
Real Property Transfer Tax
This action increases the Real Property Transfer Tax
estimate by $20.0 million, from $90.0 million to $110.0 million, to align budgeted estimates with current
collection trends. Due to a strong local real estate market, coupled with 11 high-value property transfers
occurring this fiscal year (totaling $34.7 million), Real Property Transfer Tax collections are anticipated to
exceed the budgeted estimate by $20.0 million.
Corresponding adjustments for City Council-approved
expenditures for homelessness are recommended
elsewhere in this memorandum.
General Fund
Revenue
- - $20,000,000
Revenue from State of California
This action increases the revenue estimate for Revenue
from the State of California by $2.0 million, from $24.3 million to $26.3 million, to align budgeted estimates with current collection trends and with assumptions included in the 2022-2023 Proposed Operating Budget. The
increase in Revenue from the State of California reflects increased Tobacco Settlement revenue ($1.6 million) and Vehicle License Collections ($600,000), partially offset by lower than anticipated Auto Theft Reimbursement
collections (-$200,000). The higher Revenue from the
State of California was anticipated in development of the 2022-2023 Proposed Operating Budget. The increase in
this revenue category is recommended to offset
expenditure increases and/or increase the 2021-2022
Ending Fund Balance Reserve, as described elsewhere in
this memorandum.
General Fund
Revenue
- - $2,000,000
- 4 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Sales Tax
This action increases the revenue estimate for Sales Tax by $23.0 million, from $300.2 million to $323.2 million, to align the budgeted estimate with current collection trends and with assumptions included in the 2022-2023
Proposed Operating Budget. This 7.7% increase in Sales Tax reflects additional General Sales Tax revenue ($18.0 million), Local Sales Tax revenue ($4.0 million) and
Proposition 172 Sales Tax revenue ($1.0 million). The
2022-2023 Proposed Operating Budget included
estimated 2021-2022 Sales Tax revenue of $313.5 million, which is $13.5 million (4.4%) above the budgeted
estimate. However, the third quarter Sales Tax receipts have since been received, which were substantially higher than anticipated due to the high inflation rate and strong economic activity. As an example, year-over-year growth for third quarter receipts for General Sales Tax revenue between 2020-2021 and 2021-2022 was 20%, which is on
top of the 20% for the same period between 2019-2020
and 2020-2021. The increase in this revenue category is recommended to offset expenditure increases and/or
increase the 2021-2022 Ending Fund Balance Reserve, as
described elsewhere in this memorandum.
General Fund
Revenue
- - $23,000,000
Transfers and Reimbursements
This action increases the revenue estimate for Transfers and Reimbursements by $1.2 million, from $171.2 million to $172.4 million, to align budgeted estimates with
current collection trends. The increase in this revenue category reflects higher overhead generated by work on
capital projects ($1.6 million), partially offset by slightly lower than anticipated transfers from other funds
($400,000). The net increase in this revenue category is recommended to offset expenditure increases and/or
increase the 2022-2023 Ending Fund Balance Reserve, as
described elsewhere in this memorandum.
General Fund
Revenue
- - $1,200,000
- 5 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Utility Tax
This action increases the revenue estimate for Utility Tax by $3.0 million, from $97.1 million to $100.1 million, to align budgeted estimates with current collection trends.
The increase in Utility Tax reflects higher than anticipated Electricity Utility Tax revenue ($3.5 million) and Gas
Utility Tax revenue ($1.3 million), partially offset by lower than anticipated Water Utility Tax revenue (-$1.6 million) and Telephone Utility Tax revenue (-$200,000). The net increase in this revenue category is recommended to
offset expenditure increases and/or increase the 2021-
2022 Ending Fund Balance Reserve, as described
elsewhere in this memorandum.
General Fund
Revenue
- - $3,000,000
Measure E - 10% Homeless Prevention and Rental
Assistance Reserve
This action establishes the Measure E - 10% Homeless
Prevention and Rental Assistance Reserve allocation in
the amount of $10.9 million. This reserve sets aside
funding for programs and services targeting people who
are homeless or at-risk of becoming homeless including
homeless prevention, gender-based violence programs,
legal services, and rental assistance. This action is part of a series of actions to redistribute the $108.8 million
currently allocated to Measure E reserves, and an
additional $20.0 million in anticipated Real Property
Transfer Tax revenues to be received in 2021-2022, in
accordance with the Proposed Changes to the Spending
Priorities and Percentage Allocations Measure E Real
Property Transfer Taxes memorandum approved by City
Council on April 12, 2022. This redistributed allocation is also reduced by $2.0 million to restore funding to the
Community and Economic Recovery Reserve, from
which funds were previously allocated for Guadalupe
River Park Housing Support as part of the 2021-2022
Mid-Year Budget Review.
Housing
Department
- $10,882,640 -
- 6 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Measure E - 10% Homelessness Prevention Reserve
This action eliminates the Measure E - 10%
Homelessness Prevention Reserve and reallocates the
funding as part of a series of actions to redistribute the $108.8 million currently allocated to Measure E reserves, and an additional $20.0 million in anticipated Real
Property Transfer Tax revenues to be received in 2021-
2022, in accordance with the Proposed Changes to the
Spending Priorities and Percentage Allocations Measure
E Real Property Transfer Taxes memorandum approved
by City Council on April 12, 2022.
Housing
Department
- ($5,695,140) -
Measure E - 10% Moderate Income Reserve
This action eliminates the Measure E - 10% Moderate
Income Reserve and reallocates the funding as part of a series of actions to redistribute the $108.8 million
currently allocated to Measure E reserves, and an
additional $20.0 million in anticipated Real Property
Transfer Tax revenues to be received in 2021-2022, in
accordance with the Proposed Changes to the Spending
Priorities and Percentage Allocations Measure E Real
Property Transfer Taxes memorandum approved by City
Council on April 12, 2022.
Housing
Department
- ($13,805,140) -
Measure E - 15% Homeless Support Programs Reserve
This action establishes the Measure E - 15% Homeless
Support Programs Reserve allocation in the amount of
$19.3 million. This reserve sets aside funding for
programs and services targeting people who are homeless or at-risk of becoming homeless including but not limited to case management, outreach teams, encampment
services, safe parking, employment and training programs, and homeless shelters and interim housing construction
and operations. This action is part of a series of actions to redistribute the $108.8 million currently allocated to
Measure E reserves, and an additional $20.0 million in
anticipated Real Property Transfer Tax revenues to be
received in 2021-2022, in accordance with the Proposed
Changes to the Spending Priorities and Percentage
Allocations Measure E Real Property Transfer Taxes
memorandum approved by City Council on April 12,
2022.
Housing
Department
- $19,323,960 -
- 7 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Measure E - 30% Low-Income Households Reserve
This action establishes the Measure E - 30% Low-Income
Households Reserve allocation in the amount of $38.6
million. This reserve sets aside funding for the creation of new affordable housing for low-income households.
Funds may be used for the predevelopment, acquisition,
construction, operating costs and reserves, and
permanent financing for new construction,
acquisition/rehabilitation or preservation developments serving low-income households for newly restricted for- sale and rental housing for a minimum of 20 years and
limited funding for neighborhood serving commercial
space for households up to 80% of the Area Median
Income. This action is part of a series of actions to
redistribute the $108.8 million currently allocated to
Measure E reserves, and an additional $20.0 million in
anticipated Real Property Transfer Tax revenues to be
received in 2021-2022, in accordance with the Proposed
Changes to the Spending Priorities and Percentage
Allocations Measure E Real Property Transfer Taxes
memorandum approved by City Council on April 12,
2022.
Housing
Department
- $38,647,919 -
Measure E - 35% Low Income Reserve
This action eliminates the Measure E - 35% Low Income
Reserve and reallocates the funding as part of a series of actions to redistribute the $108.8 million currently
allocated to Measure E reserves, and an additional $20.0 million in anticipated Real Property Transfer Tax
revenues to be received in 2021-2022, in accordance with the Proposed Changes to the Spending Priorities and
Percentage Allocations Measure E Real Property Transfer Taxes memorandum approved by City Council on April
12, 2022.
Housing
Department
- ($42,942,989) -
- 8 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Measure E - 40% Extremely Low-Income Households
Reserve
This action establishes the Measure E - 40% Extremely
Low-Income Households Reserve allocation in the
amount of $51.5 million. This reserve sets aside funding for the creation of new affordable housing for extremely low-income households. Funds may be used for
predevelopment, acquisition, construction, operating
costs and reserves, and permanent financing for new
construction, acquisition/rehabilitation or preservation developments serving extremely low-income households
for newly restricted for-sale and rental housing for a
minimum of 20 years and limited funding for
neighborhood serving commercial space for households
up to 30% of the Area Median Income. This action is
part of a series of actions to redistribute the $108.8
million currently allocated to Measure E reserves, and an additional $20.0 million in anticipated Real Property
Transfer Tax revenues to be received in 2021-2022, in
accordance with the Proposed Changes to the Spending
Priorities and Percentage Allocations Measure E Real
Property Transfer Taxes memorandum approved by City
Council on April 12, 2022.
Housing
Department
- $51,530,559 -
Measure E - 45% Extremely Low Income Reserve
This action eliminates the Measure E - 45% Extremely
Low Income Reserve and reallocates the funding as part
of a series of actions to redistribute the $108.8 million currently allocated to Measure E reserves, and an
additional $20.0 million in anticipated Real Property
Transfer Tax revenues to be received in 2021-2022, in
accordance with the Proposed Changes to the Spending
Priorities and Percentage Allocations Measure E Real
Property Transfer Taxes memorandum approved by City
Council on April 12, 2022.
Housing
Department
- ($46,383,129) -
- 9 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Measure E - 5% Moderate-Income Households Reserve
This action establishes the Measure E - 5% Moderate-
Income Households Reserve allocation in the amount of
$6.4 million. This reserve sets aside funding for the
creation of new affordable housing for moderate-income
households. Funds may be used for the predevelopment,
acquisition, construction, operating costs and reserves, and permanent financing for new construction,
acquisition/rehabilitation or preservation developments serving low-income households for newly restricted for- sale and rental housing for a minimum of 20 years and
limited funding for neighborhood serving commercial
space for households up to 120% of the Area Median
Income. This action is part of a series of actions to
redistribute the $108.8 million currently allocated to
Measure E reserves, and an additional $20.0 million in
anticipated Real Property Transfer Tax revenues to be
received in 2021-2022, in accordance with the Proposed
Changes to the Spending Priorities and Percentage
Allocations Measure E Real Property Transfer Taxes
memorandum approved by City Council on April 12,
2022.
Housing
Department
- $6,441,320 -
- 10 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Testing, Tracing, and Isolation
This action establishes the Testing, Tracing, and Isolation appropriation in the amount of $10.0 million in
anticipation of the execution of a Cost Sharing
Agreement with the County of Santa Clara for supported
isolation and quarantine services provided to City
residents to contain and mitigate community spread of
COVID-19, and the obligation of funds prior to the close of the fiscal year. The City Council had previously
authorized an amount of $10.0 million for this purpose at their meeting on May 11, 2021. While the initial intent was to budget this contract within the Coronavirus Relief Fund, a preliminary review of the program indicated that it would be eligible for FEMA reimbursement and the
obligation was shifted to the Emergency Reserve Fund as part of the 2021-2022 Mid-Year Budget Review.
However, after further discussion with the California
Office of Emergency Services (CalOES), staff has
concluded that the City's financial participation in the County's Isolation and Quarantine Support Program to
pay for rental and financial assistance and in-home
support services for San José residents would be ineligible for FEMA reimbursement – only the direct expenses of
motel and hotel room stays (non-congregate sheltering) is likely eligible. Per CalOES, the County has the sole legal and jurisdictional responsibility for non-congregate
sheltering; therefore, the City would not be eligible to claim any of these costs to FEMA. This action is partially offset by the liquidation of the previously set-aside
FEMA Non-Reimbursable Expenses Reserve. This
reserve was established with the 2020-2021 Annual
Report with the anticipation that a portion of the City's pandemic response efforts would not be 100%
reimbursable by FEMA. Corresponding actions to
eliminate the Testing, Tracing, and Isolation
appropriation in the Emergency Reserve Fund and
decrease equivalent Revenue from the Federal
Government are recommended elsewhere in this
memorandum.
Housing
Department
- $10,000,000 -
- 11 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Personal Services (Data Equity Project Staffing)
This action decreases the Information Technology
Department (ITD) Personal Services appropriation by
$26,000 to align temporary staffing expenditures for the Data Equity Project. The Data Equity Project facilitates the capacity to center equity considerations in decision- making to align with racial equity principles of desired impact, disaggregated data, effective community
engagement, and accountability. The project uses data to help make decisions, measure outcomes, and drive results that incorporate equity into the planning and delivery of City services. The initial preliminary technical nature of this work would have been normally undertaken by ITD.
However, due to the skillset and capacity of temporary
staffing resources within the Mayor's Office, this
preliminary work was performed and costs incurred
within the Mayor's Office. The continuing work on this project is funded by the multi-year Knight Foundation
Data Capacity Expansion Grant and budgeted in the Data
Capacity Expansion Project City-Wide Expenses
appropriation. This action aligns the budget with the
actual expenditures. A corresponding action to increase the Office of the Mayor's budget to offset this action is also recommended in this memorandum.
Information
Technology
Department
- ($26,000) -
Non-Personal/Equipment (Janitorial Services)
This action increases the Non-Personal/Equipment
appropriation to the Library Department by $311,000.
This increase is required to support higher than
anticipated janitorial costs at library branches. On
October 6th, 2020, the City Council approved an
agreement with PRIDE Industries One Inc. for janitorial services for City Hall, community centers, libraries, and the Police Department facilities. An adjustment was
included in the 2021-2022 Mid-Year Budget Report to
accommodate these increased costs. Due to incomplete
data necessary to predict ongoing janitorial service costs, the adjustment made earlier this fiscal year was not
sufficient to support the full costs for 2021-2022.
Library
Department
- $311,000 -
- 12 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Council District #10 (Senior Walk 2022)
This action increases the Council District #10 budget by $500 to reflect sponsorship funding that was received in June 2021, however, this funding was not recognized and appropriated in 2020-2021 and the funding fell to fund
balance. This action appropriates those funds and will support the Senior Walk 2022 special event that will be co-sponsored by the district.
Mayor & City
Council
- $500 -
Office of the Mayor (Data Equity Project Staffing)
This action increases the Office of the Mayor's budget by $26,000 to align temporary staffing expenditures for the Data Equity Project with the Office of the Mayor. The
Data Equity Project facilitates the capacity to center
equity considerations in decision-making to align with
racial equity principles of desired impact, disaggregated data, effective community engagement, and
accountability. The project uses data to help make
decisions, measure outcomes, and drive results that
incorporate equity into the planning and delivery of City services. The initial preliminary technical nature of this work would have been normally undertaken by ITD.
However, due to the skillset and capacity of temporary
staffing resources within the Mayor's Office, this
preliminary work was performed and costs incurred
within the Mayor's Office. The continuing work on this
project is funded by the by the multi-year Knight
Foundation Data Capacity Expansion Grant and
budgeted in the Data Capacity Expansion Project City-
Wide Expenses appropriation. This action reallocates
funding to align the budget with the actual expenditures.
A corresponding action to decrease ITD's budget to
offset this action is also recommended elsewhere in this memorandum.
Mayor & City
Council
- $26,000 -
Non Personal/Equipment (Litigation Costs)
This action increases the Office of the City Attorney's Non-Personal/Equipment appropriation by $200,000 to
fund higher than budgeted contractual services
expenditures due to increased outside litigation costs, including services for specialized outside counsel,
technical experts, court reporters, and other consultant and expert witness services. This action is offset by a reduction to the Office of the City Attorney's Personal Services appropriation described elsewhere in this
memorandum.
Office of the City
Attorney
- $200,000 -
- 13 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Personal Services (Vacancy Savings)
This action decreases the Office of the City Attorney's Personal Services appropriation by $200,000 to recognize vacancy savings in the Office.
Office of the City
Attorney
- ($200,000) -
Elections and Ballot Measures
This action increases the Elections and Ballot Measures City-Wide Expenses appropriation by $366,000, from
$2.1 million to $2.5 million, to provide adequate funding based on the actual costs for the June 2022 Election.
Office of the City
Clerk
- $366,000 -
Non-Personal/Equipment (Translation Services)
This action increases the Office of the City Clerk's Non- Personal/Equipment appropriation by $62,000 to provide
funding for translation services for City Council and
Committee meetings ($50,000) and increased software
costs ($12,000). The increased level of translation services is included in the 2022-2023 Proposed Operating Budget.
Office of the City
Clerk
- $62,000 -
Personal Services (Overage)
This action increases the Office of the City Clerk's
Personal Services appropriation by $30,000 as a result of higher than anticipated expenditures primarily due to
overtime usage and retirement payouts.
Office of the City
Clerk
- $30,000 -
- 14 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
2021-2022 Ending Fund Balance Reserve
This action increases the 2021-2022 Ending Fund Balance Reserve in the General Fund by $26.0 million, from $12.0 million to $38.0 million, reflecting additional projected Property Tax, Sales Tax, Fines, Forfeitures, and Penalties, Franchise Fees, Revenue from the State of California,
Business Taxes, and Utility Tax revenue, as well as the balance of the other General Fund adjustments
recommended in this memorandum. A total of $50.0
million in 2021-2022 Ending Fund Balance (excluding
carryover rebudgets and the use of reserves) was assumed as a funding source for 2022-2023 (Beginning Fund
Balance) in development of the 2022-2023 Operating
Budget from a combination of excess revenue and
expenditure savings. With this action, a total of $38.0 million of the $56.0 million (68%) projected Beginning
Fund Balance will be set aside in the reserve. The $56
million Beginning Fund Balance includes $50 million
assumed in the 2022-2023 Proposed Operating Budget
and an additional $6.0 million of Beginning Fund Balance recommended in Manager's Budget Addendum #37,
Revised General Fund Revenue Estimates and
Recommended Expenditure Allocations. Additional
revenues, expenditure savings, and the liquidation of
carryover encumbrances are anticipated to be realized by year-end to fully meet the 2022-2023 Beginning Fund
Balance estimate.
Office of the City
Manager
- $26,000,000 -
Community and Economic Recovery Reserve
This action increases the Community and Economic
Recovery Reserve allocation by $2.0 million, from $6.8
million to $8.8 million, to restore funding that was
previously, and temporarily, reallocated for Guadalupe
River Park Housing Support as part of City Council's
approval of the 2021-2022 Mid-Year Budget Review. This
increase is supported by a corresponding reduction to the Measure E - 10% Homeless Prevention and Rental
Assistance Reserve, which is recommended to be
established elsewhere in this memorandum in accordance
with the Proposed Changes to the Spending Priorities and Percentage Allocations Measure E Real Property Transfer Taxes memorandum approved by City Council on April
12, 2022.
Office of the City
Manager
- $2,000,000 -
- 15 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
FEMA Non-Reimbursable Expenses Reserve
This action decreases the FEMA Non-Reimbursable
Expenses Reserve appropriation by $5.0 million, from
$10.0 million to $5.0 million, reflecting the net impact of the reallocation of $10.0 million previously set-aside in reserve for expenditures determined as ineligible for
reimbursement by the Federal Emergency Management
Agency (FEMA), and the additional set-aside of $5.0
million from the additional revenue recognized in the
General Fund as part of this memorandum. Current
funding of $10.0 million is recommended to be
reallocated to establish the Testing, Tracing, and Isolation appropriation in the General Fund in anticipation of the execution of a Cost Sharing Agreement with the County
of Santa Clara for supported isolation and quarantine
services provided to City residents to contain and mitigate community spread of COVID-19, and the obligation of
funds prior to the close of the fiscal year. The City
Council had previously authorized funding of $10.0
million for the agreement with the County at its meeting on May 11, 2021. While the initial intent was to budget this contract in the Coronavirus Relief Fund, a
preliminary review of the program indicated that it would be eligible for FEMA reimbursement, so the obligation
was shifted to the Emergency Reserve Fund as part of the 2021-2022 Mid-Year Budget Review. However, after
further discussion with the California Office of
Emergency Services (CalOES), staff has concluded that
the City's financial participation in the County's Isolation and Quarantine Support Program would be ineligible for
FEMA reimbursement. The additional $5.0 million is
recommended to be set-aside to support expenditures
which may be determined to be ineligible for FEMA
reimbursement at a future date. This revised reserve level of $5.0 million is recommended to be rebudgeted to
2022-2023 as part of Manager's Budget Addendum #42,
Recommended Amendments to the 2022-2023 Proposed
Operating and Capital Budgets.
Office of the City
Manager
- ($5,000,000) -
FirstNet Emergency Communications Network Reserve
This action liquidates the FirstNet Emergency
Communications Network Reserve and reallocates the
funding to the respective Non-Personal/Equipment
appropriations for the Police Department to support the actual costs of FirstNet mobile devices in 2021-2022.
Funds were previously set aside for this purpose pending reassessment of the actual departmental costs.
Office of the City
Manager
- ($672,000) -
- 16 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Personal Services (Vehicle Prevention Program)
This action decreases the Personal Services appropriation to the Parks, Recreation and Neighborhood Services
Department by $930,000, from $53.3 million to $52.3
million, to recognize vacancy savings which are to be
allocated towards the Vehicle Prevention Program. This action is offset by an increase to the Vehicle Prevention Program recommended elsewhere in this memorandum.
Parks, Recreation
and Neighborhood
Services
Department
- ($930,000) -
Vehicle Prevention Program
In alignment with previous direction provided by the City Council on the Guadalupe Gardens Encampment
Workplan, this action establishes the Vehicle Prevention Program project in the amount of $930,000. The Vehicle
Prevention Program is a pilot project intended to reduce unauthorized vehicle traffic by strategically locating
deterrents at key access points along Guadalupe River
Trail, between Hedding Street and Coleman Avenue.
Project construction is expected to begin in February
2023. This action is offset by a decrease in the Personal Services appropriation to the Parks, Recreation and
Neighborhood Services Department recommended
elsewhere in this memorandum. This funding is
recommended to be rebudgeted to 2022-2023 as part of
Manager's Budget Addendum #42, Recommended
Amendments to the 2022-2023 Proposed Operating and
Capital Budgets.
Parks, Recreation
and Neighborhood
Services
Department
- $930,000 -
Workers' Compensation Claims - PRNS
This action increases the Workers' Compensation Claims
– PRNS appropriation by $45,000, from $1.5 million to
$1.54 million, consistent with actual settlements and
medical treatment costs through May 2022, and projected activity for the remainder of 2021-2022.
Parks, Recreation
and Neighborhood
Services
Department
- $45,000 -
- 17 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Non-Personal/Equipment (Criminal Justice Information
Control Services)
This action increases the Police Department's Non-
Personal/Equipment appropriation by $16,759 to support
the increased costs related to a service agreement with the County of Santa Clara to access the County's Criminal
Justice Information Control (CJIC) system. The Police
Department utilizes the County's CJIC system to access
arrest data and court information such as filings, court appearances, probation, registrations, warrants, as well as due diligence and criminal history for all county incidents.
The previous CJIC service agreement ended on June 30,
2021 and the City and County are currently in the process of finalizing a new two-year agreement to be effective
retroactively from July 1, 2021 to June 30, 2023. The
agreement includes a new rate schedule with increased
costs. The additional funding recommended in this action will support the cost increase for 2021-2022.
Police Department - $16,759 -
Non-Personal/Equipment (FirstNet)
This action increases the Police Department's Non-
Personal/Equipment allocation by $626,000 due to higher than anticipated actual costs for FirstNet data plans,
associated taxes, fees, surcharges, devices, and
accessories. A corresponding decrease to FirstNet
Emergency Communications Network Reserve is
recommended elsewhere in this memorandum to offset
this action.
Police Department - $626,000 -
Non-Personal/Equipment (NetMotion Licenses for
FirstNet Electronic Citations)
This action increases the Police Department's Non-
Personal/Equipment appropriation by $40,115 to support
the mobile electronic citation project. This project is part of the Police Department's efforts to use technology to enhance services within the community and will allow
officers in the field to upload citations electronically to the Department's network. NetMotion provides virtual
private network (VPN) and security solutions for mobile devices across the department. An additional 750 licenses were needed to continue the expansion of electronic
citation capabilities across the Department. This funding will support the increased license costs in 2021-2022.
Police Department - $40,115 -
- 18 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Non-Personal/Equipment (Santa Clara County
Specialized Enforcement Team)
This action increases the Police Department's Non-
Personal/Equipment appropriation by $10,000 to support
the Department's participation in the Santa Clara County Specialized Enforcement Team (SCCSET) Task Force.
The SCCSET Task Force was created as a collaborative
effort between public safety agencies in Santa Clara
County, with the City of Campbell acting as the lead
agency. The SCCSET Task Force mission, "is to promote
interagency collaboration to prevent, suppress, and
combat the impact of violent and career criminals,
PRCS/AB109 offenders, major narcotic offenders,
human trafficking offenders, criminal organizations,
gangs, firearms traffickers, and other significant crimes to increase public safety in Santa Clara County". The action provides funding for the annual membership fee to
support the operations of SCCSET Task Force.
Police Department - $10,000 -
Non-Personal/Equipment (Vehicle Operations and
Maintenance)
This action increases the Police Department's Non-
Personal/Equipment appropriation by $1.2 million due to higher than anticipated vehicle operating costs.
Unforeseen and sustained high prices for fuel and parts have contributed to significant increased costs for vehicle operations and maintenance. This funding will ensure
sufficient budget for fuel and repair costs through the end of 2021-2022.
Police Department - $1,200,000 -
- 19 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Personal Services (Overage)
This action increases the Police Department's Personal
Services appropriation by $4.0 million to address a
projected overage in personal services costs for 2021-
2022. Consistent with the updates provided to the Public Safety, Finance, and Strategic Support Committee as part of the Bi-Monthly Financial Reports, overall, personal
services expenditures are on pace to exceed budgeted
levels by approximately $3 million - $4 million, or 1% of the Police Department's Personal Services budget. While the Department's year-over-year overtime use is down,
the reliance on overtime for sworn and non-sworn is still elevated to address effective vacancy levels – which
includes vacant non-sworn positions such as dispatchers, vacant sworn positions, academy recruits, and sworn
personnel on disability, modified, or other leaves. The effective vacancy rate for sworn staff was 16.8% as of
May 6, 2022. Overtime has also been required to address a significant number of temporary absences related to the COVID-19 pandemic throughout 2021-2022.
Police Department - $4,000,000 -
Workers' Compensation Claims - Police
This action increases the Workers' Compensation Claims
– Police appropriation by $1.96 million, from $8.1 million to $10.06 million, which is primarily due to a higher than anticipated number of one-time settlements, and to a
lesser extent attributable to higher actual claims and
higher medical treatment costs. This action will align the budget with projected needs.
Police Department - $1,960,000 -
Non-Personal/Equipment (Utilities, Rental Equipment,
and Vehicle Operations and Maintenance)
This action increases the Non-Personal/Equipment
appropriation to the Public Works Department by
$400,000 to address overages due to several factors.
Utility expenses for electricity are projected to exceed the budget by $250,000 due to price increases that began in the second half of the fiscal year. In addition, the
Department incurred significant rental costs ($100,000) to transport personal protective equipment (PPE)
throughout the year to various City facilities, warehouses and the Airport. Lastly, due to changes in the market for fuel and rising cost of automotive parts, an adjustment of $50,000 is recommended to ensure adequate funding for
fleet operation through the end of the fiscal year.
Public Works
Department
- $400,000 -
- 20 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
PEG - CreaTV
This action increases the PEG - CreaTV City-Wide
Expenses appropriation to the Public Works Department
by $12,000, from $243,000 to $255,000. In an agreement
with San Jose Community Media Access Corporation, if
franchise revenue of 3% is greater than $240,000, the City must remit the difference to CreaTV by the end of the
fiscal year. This funding will allow for sufficient funding to CreaTV based on current revenue estimates for the
2021-2022.
Public Works
Department
- $12,000 -
Public, Educational, and Government (PEG) Access
Facilities - Capital
This action increases the Public, Educational, and
Government (PEG) Access Facilities - Capital City-Wide
Expenses appropriation to the Public Works Department
by $31,626, from $1.21 million to $1.23 million. Pursuant to the Digital Infrastructure and Video Competition Act and an agreement with CreaTV, the City shall provide 1% of franchise revenue to support the City's PEG channels.
This action ensures there is sufficient funding based on current revenue estimates for 2021-2022.
Public Works
Department
- $31,626 -
Non-Personal/Equipment (Contractual Electrical
Services)
This action increases the Transportation Department's
Non-Personal/Equipment appropriation by $150,000 to
fund contractual electrical services. Due to several
Electrician position vacancies in the Department, in-
house staff are not available to cover mandatory
graveyard and weekend on-call shifts to address
emergency and safety electrical issues, such as signal
outages or critical repair and/or removal of equipment
damaged in a crash. A corresponding decrease to the
Transportation Department's Personal Services
appropriation is recommended to offset this action.
Transportation
Department
- $150,000 -
Personal Services (Vacancy Savings)
This action decreases the Transportation Department's
Personal Services appropriation by $150,000 to reflect
vacancy savings in Electrician positions and reallocates the savings to the Department's Non-
Personal/Equipment appropriation to provide for
contractual electrical services. The Personal Services appropriation is tracking below budgeted levels and is
projected to have sufficient savings in 2021-2022.
Transportation
Department
- ($150,000) -
- 21 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Sidewalk and Trees Hardship
This action increases the Sidewalk and Tree Hardship
City-Wide Expenses appropriation by $75,000, from
$413,000 to $488,000, to provide for increased vendor
costs and the undertaking of backlogged work from 2020- 2021 that was pending a new contract. The additional
funding will enable the City to provide financial assistance for sidewalk repairs to all eligible property owners
approved this fiscal year.
Transportation
Department
- $75,000 -
Required Technical-Rebalancing Actions - $63,600,000 $64,100,000 Grants-
Reimbursements
-Fees
Non-Personal/Equipment/Revenue from Federal
Government (Economic Development Administration
Grant)
This action increases the Non-Personal/Equipment
appropriation to the Office of Economic Development
and Cultural Affairs by $77,029 and the corresponding
estimate for Revenue from Federal Government to reflect reimbursements received from the U.S. Economic
Development Administration for activities undertaken in 2021-2022, including Manufacture: San Jose and the San
Jose Downtown Association. The Economic
Development Administration Grant provides assistance
and support to small businesses and manufacturers.
City Manager -
Office of
Economic
Development and
Cultural Affairs
- $77,029 $77,029
VTA Eastridge to BART Regional Connector Public
Art/Revenue from Local Agencies
This action increases the VTA Eastridge to BART
Regional Connector Public Art City-Wide Expenses
appropriation by $75,000 and the corresponding estimate for Revenue from Local Agencies to recognize the receipt of funds from the Santa Clara Valley Transportation
Authority (VTA). The City Council approved an
agreement with VTA to provide professional services for the development and implementation of public art for the Eastridge to BART Regional Connector.
City Manager -
Office of
Economic
Development and
Cultural Affairs
- $75,000 $75,000
- 22 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Non-Personal/Equipment/Revenue from State of
California (Strike Team Reimbursement)
This action increases the Fire Department's Non-
Personal/Equipment appropriation by $100,000 and
corresponding estimate for Revenue from State of
California to recognize additional reimbursements from
the California Office of Emergency Services under the
California Fire Assistance Agreement. The
reimbursements are for costs associated with vehicle use related to the Dexter Fire, River Fire, Monument Fire,
and Dixie Incident West Zone Fire.
Fire Department - $100,000 $100,000
Personal Services/Revenue from State of California
(Strike Team Reimbursement)
This action increases the Fire Department's Personal
Services appropriation by $2.33 million and
corresponding estimate for Revenue from State of
California to recognize additional reimbursements from
the California Office of Emergency Services under the
California Fire Assistance Agreement. The
reimbursements are for Strike Teams and individual
overhead resources that were deployed to assist with the Dexter Fire, River Fire, Monument Fire, Dixie Incident
West Zone Fire, Dixie Fire and Fawn Fire.
Fire Department - $2,325,336 $2,325,336
Library Grants/Revenue from State of California (CLLS - ESL)
This action increases the Library Grants City-Wide
Expenses appropriation and the estimate for Revenue
from State of California by $92,886 to recognize and
appropriate grant revenues from the California Library
Literacy Services (CLLS) program to support English as a Second Language (ESL) programming at branch libraries.
This funding will allow the purchase of books, materials, and software to support ESL programs. The literacy
program seeks to increase basic literacy skills of ESL
learners through one-to-one or small group learning
sessions with staff and trained volunteer tutors.
Library
Department
- $92,886 $92,886
Council District #04/Other Revenue (Sponsorship)
This action increases the Council District #04
appropriation by $3,250 and the corresponding increase
to the estimate for Other Revenue to recognize revenues received from various businesses and individuals donated for special events sponsored by the district. This funding will support the PJ's for Holiday Drive and Pumpkin
Giveaway special event co-sponsored by the district.
Mayor & City
Council
- $3,250 $3,250
- 23 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Council District #05/Other Revenue (Sponsorship)
This action increases Council District #05 the
appropriation by $4,250 and the corresponding increase
to the estimate for Other Revenue to recognize revenues received from various businesses and individuals donated for special events sponsored by the district. This funding will support the Christmas Tree Giveaway special event
co-sponsored by the district.
Mayor & City
Council
- $4,250 $4,250
Council District #06/Other Revenue (Sponsorship)
This action increases the Council District #06
appropriation by $2,500 and the corresponding increase
to the estimate for Other Revenue to recognize revenues received from various businesses and individuals donated for special events sponsored by the district. This funding will support the Blue Zones Project special event co-
sponsored by the district.
Mayor & City
Council
- $2,500 $2,500
Council District #08/Other Revenue (Sponsorship)
This action increases the Council District #08
appropriation by $1,000 and the corresponding increase
to the estimate for Other Revenue to recognize revenues received from various businesses and individuals donated for special events sponsored by the district. This funding will support the Fall Family Festival special event co- sponsored by the district.
Mayor & City
Council
- $1,000 $1,000
Office of the Mayor/Other Revenue (San Jose
Downtown Association)
This action increases the Office of the Mayor
appropriation by $20,000 and corresponding increase to
the estimate for Other Revenue to recognize grant
funding received from the San Jose Downtown
Association to support fellowship programs.
Mayor & City
Council
- $20,000 $20,000
- 24 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Non-Personal/Equipment/Other Revenue (Office of
Racial Equity - Open Society Foundations Grant)
This action increases the City Manager's Office of Racial Equity's Non-Personal/Equipment budget by $75,000
and the corresponding estimate for Other Revenue to
recognize funds provided by the Open Society
Foundations Grant for Project SV CARES (Silicon Valley
Corporations for Afghan Refugee and Evacuee Support).
This is a City-led initiative to address the immediate and ongoing needs of Afghan, Ukrainian, and other refugee
arrivals through the mobilization of the innovative tools and technical resources of Silicon Valley's tech companies and their workforce. The Office of Racial Equity will
design, implement, and coordinate a campaign to cultivate a sustainable infrastructure that effectively bridges the capabilities of the tech industry and the needs of new
arrivals. The project will also expand the capacity of local refugee resettlement agencies to manage increased
donations, volunteers, resources, and programming
generated by the mobilization and engagement of tech
companies.
Office of the City
Manager
- $75,000 $75,000
CalOES Trauma to Triumph at Santa Clara Valley
Medical Center Program 2022/Revenue from State of
California
This action establishes the CalOES Trauma to Triumph
at Santa Clara Valley Medical Center Program 2022 City- Wide Expenses appropriation and increases the estimate
for Revenue from State of California in the amount of
$100,000. The Violence Intervention Program at Santa
Clara Valley Medical Center seeks to work with youth
involved in trauma and violence who are treated at Santa Clara Valley Medical Center in order to support their
recovery and prevent future community violence. The
term of this grant is January 2022 through December
2022, and the full amount of the grant is $187,584. The remainder of this grant, $87,584, was recommended to be allocated in 2022-2023 per Manager's Budget Addendum
#42, Recommended Adjustments to the 2022-2023
Proposed Operating and Capital Budgets.
Parks, Recreation
and Neighborhood
Services
Department
- $100,000 $100,000
- 25 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Local Early Action Planning - Housing and Community
Development Grant/Revenue from State of California
This action establishes the Local Early Action Planning - Housing and Community Development Grant City-Wide
Expenses appropriation in the amount of $90,000 and
corresponding estimate for Revenue from State of
California for consultant costs associated with the
Housing and Community Development Local Early
Action Planning grant, which was approved on April 8,
2022. This grant is specifically targeted to prepare and adopt planning documents and process improvements
that accelerate housing production and facilitate
compliance in implementation of the sixth cycle of the
regional housing needs assessment. Staff and consultants commenced work on this grant during late May 2022.
The total grant award is $1,499,000 and the remaining
grant funding will be recognized and appropriated in a
future budget process.
Planning, Building
and Code
Enforcement
Department
- $90,000 $90,000
Non-Personal/Equipment/Revenue from State of
California (National Historic Preservation Fund Grant)
This action increases the Planning, Building and Code
Enforcement Department's Non-Personal/Equipment
appropriation and corresponding estimate for Revenue
from State of California by $50,000 for the National
Historic Preservation Fund grant, which was approved in September 2019. The grant funding provided for
consultants to update the existing city-wide historic
contact statement from 1992 as well as other important
historic information, such as property types and period classification. The revenues were received and work was performed in 2021-2022.
Planning, Building
and Code
Enforcement
Department
- $50,000 $50,000
- 26 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Senate Bill 2 - Housing and Community Development
Grant/Revenue from State of California
This action increases the Senate Bill 2 - Housing and
Community Development Grant City-Wide Expenses
appropriation and corresponding estimate for Revenue
from State of California by $65,000 for consultant
services associated with the Housing and Community
Development Senate Bill 2 grant, which was approved on
February 16, 2021. This grant is specifically targeted to provide zoning code updates and future housing element
support work as well as the design and development of
standards for small scale multifamily housing to increase affordable housing supply. The total grant award is
$625,000 and the remaining grant funding will be
recognized and appropriated in future budget processes.
Planning, Building
and Code
Enforcement
Department
- $65,000 $65,000
Non-Personal/Equipment/Fees, Rates, and Charges
(Police Temporary Board-Ups)
This action increases the Police Department's Non-
Personal/Equipment appropriation and the revenue
estimate for Fees, Rates, and Charges by $150,000 to align funding with anticipated temporary board-up activity for the remainder of 2021-2022. The Police Department
utilizes a vendor to physically board up properties to
secure the premises as needed until the property owner
can tend to the site. Property owners are responsible for the costs incurred for securing their properties and
reimburse the City for the vendor costs.
Police Department - $150,000 $150,000
- 27 -
General Fund Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Positions
Expenditure
Change
Revenue
Change
Personal Services/Revenue from Local Agencies (Child
Forensic Interviewer)
This action increases the Police Department's Personal
Services appropriation by $40,220 and the corresponding estimate for Revenue from Local Agencies by $40,220 to
support the Children's Advocacy Center (CAC). The
CAC supports families and children who are victims of
sexual assault. The City of San José and the County of
Santa Clara entered into a reimbursement agreement for
$76,000 for services between January 1, 2021 and
December 31, 2021, where the City provides staffing for a part-time Child Forensic Interviewer with costs for the position to be reimbursed by the County. The agreement
was amended for an additional $161,494 on January 1,
2022 and is scheduled to end June 30, 2022. A second
amendment is anticipated to be fully executed by the end of June 2022 to extend the period of the agreement
through December 2022 with no additional
compensation. This action recognizes the anticipated
expenditures and revenue for this program in 2021-2022.
A separate action was recommended as part of Manager's
Budget Addendum #42 to recognize and appropriate the
remaining balance ($121,274) to continue the program in 2022-2023.
Police Department - $40,220 $40,220
Ice Centre Expansion Project/Other Revenue
This action increases the Ice Centre Expansion Project
appropriation and the corresponding estimate for Other
Revenue by $31,000 to recognize reimbursement from
Bloom Energy for City costs related to the Ice Centre
Expansion bond project. The reimbursement is for costs
associated with the review and inspection of the
installation of two outdoor natural gas clean energy
services.
Public Works
Department
- $31,000 $31,000
Sidewalk Repairs/Other Revenue
This action increases the Sidewalk Repairs City-Wide
expenses appropriation and corresponding estimate for
Other Revenue by $270,000, from $2.5 million to $2.8
million, for increased vendor costs and the undertaking of backlogged work from 2020-2021 that was pending a new
contract. This program provides contractual services of sidewalk repairs where the City has the work completed
for the property owner and the property owners
reimburse the City for the services.
Transportation
Department
- $270,000 $270,000
Grants-Reimbursements-Fees - $3,572,471 $3,572,471
- 28 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Affordable Housing Impact Fee Fund (452)
Action Department Positions Use Source
Housing Loans and Grants
This action establishes a Housing Loans and Grants appropriation in the amount of $2.2 million for the 101 S. Jackson Street project.
The 101 S. Jackson Street project is a Habitat for Humanity Project to develop a new community of low-income homes for 14 families.
On June 30, 2020, City Council approved a loan commitment for the project to build two to four-bedroom townhomes for sale to low-income and moderate-income residents. A corresponding decrease to the Housing Project Reserve appropriation is recommended to offset this action.
Housing Department $2,200,000
Housing Project Reserve
This action decreases the Housing Project Reserve by $2.2 million, from $5 million to $2.8 million, to offset the actions recommended elsewhere in this memorandum.
Housing Department ($2,200,000)
Affordable Housing Impact Fee Fund (452) 0.00 $0 $0
- 29 -
Attachment B
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Airport Maintenance And Operation Fund (523)
Action Department Positions Use Source
Airline Reserve Funds Distribution
This action reestablishes the Airline Reserve Funds Distribution appropriation in the amount of $20.0 million. As part of the Airline-Airport Lease and Operating Agreement that went into effect July 1, 2019, any net remaining revenue at the end of a fiscal year will be paid to the signatory airlines in proportionate share of their enplaned passengers. For 2021-2022, Airport estimates the payment to be $20.0 million. A corresponding actions in this fund to increase the transfer from the Airport Revenue Fund and in the Airport Revenue Fund to transfer the funds are recommended elsewhere in this memorandum.
Airport Department $20,000,000
Transfer from Airport Revenue Fund (Airline Reserve Funds Distribution)
This action increases the Transfer from the Airport Revenue Fund by $20.0 million, from $117.1 million to $137.1 million, for the airline reserve funds distribution. As part of the Airline-Airport Lease and Operating Agreement that went into effect July 1, 2019, any net remaining revenue at the end of a fiscal year will be paid to the signatory airlines in proportionate share of their enplaned passengers. For 2021-2022, Airport estimates the payment to be $20.0 million. This action recognizes the revenue transferred from the Airport Revenue Fund to the Airport Maintenance and Operation Fund, the fund from which the allocation will be distributed. Corresponding actions in the Airport Revenue Fund are recommended elsewhere in this memorandum.
Airport Department $20,000,000
Airport Maintenance And Operation Fund (523) 0.00 $20,000,000 $20,000,000 - 30 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Airport Revenue Fund (521)
Action Department Positions Use Source
Transfer to Airport Maintenance and Operations Fund (Airline Reserve Funds Distribution)
This action increases the Transfer to the Airport Maintenance and Operation Fund by $20.0 million, from $117.1 million to $137.1 million, for the airline reserve funds distribution. As part of the Airline-Airport Lease and Operating Agreement that went into effect July 1, 2019, any net remaining revenue at the end of a fiscal year will be paid to the signatory airlines in proportionate share of their enplaned passengers. For 2021-2022, Airport estimates the payment to be $20.0 million. This action transfers the allocation from the Airport Revenue Fund to the Airport Maintenance and Operation Fund, the fund from which the allocation will be distributed. Corresponding actions in this fund to decrease the Airline Agreement Reserve and in the Airport Maintenance and Operation Fund to recognize and distribute the funds are recommended elsewhere in this memorandum.
Airport Department $20,000,000
Transfer to Surplus Revenue Fund (Commercial Paper Principal and Interest Payment)
This action increases the Transfer to the Airport Surplus Revenue Fund by $16.0 million, from $19.3 million to $35.3 million to accommodate an increased commercial paper principal and interest payment. Activity at the Airport outpaced projections in 2021-2022 and this strong performance enables the Airport to pay down current debt and create additional capacity to use commercial paper to fund future capital projects. Corresponding actions in this fund to reduce the Airline Agreement Reserve and in the Airport Surplus Revenue Fund to accommodate the higher payment are
recommended elsewhere in this memorandum.
Airport Department $16,000,000
Airline Agreement Reserve
This action decreases the Airline Agreement Reserve by $36.0 million, from $123.4 million to $87.4 million, to offset the actions recommended elsewhere in this memorandum.
Airport Department ($36,000,000)
Airport Revenue Fund (521) 0.00 $0 $0
- 31 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Airport Surplus Revenue Fund (524)
Action Department Positions Use Source
Transfer from Airport Revenue Fund (Commercial Paper Principal and Interest Payment)
This action increases the Transfer from the Airport Revenue Fund by $16.0 million, from $19.3 million to $35.3 million, to accommodate an increased commercial paper principal and interest payment. Activity at the Airport outpaced projections in 2021-2022 and this strong performance enables the Airport to pay down current debt and create additional capacity to use commercial paper to fund future capital projects. Corresponding actions in this fund to increase the payment and in the Airport Revenue Fund to transfer the funds are recommended elsewhere in this
memorandum.
Airport Department $16,000,000
Commercial Paper Principal and Interest Payment
This action increases the Commercial Paper and Interest appropriation by $16.0 million, from $2.0 million to $18.0 million.
Activity at the Airport outpaced projections in 2021-2022 and this strong performance enables the Airport to pay down current debt and create additional capacity to use commercial paper to fund future capital projects. Corresponding actions in this fund to recognize the revenue and in the Airport Revenue Fund to transfer the funds are recommended elsewhere in this memorandum.
Airport Department $16,000,000
Airport Surplus Revenue Fund (524) 0.00 $16,000,000 $16,000,000 - 32 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Benefits Funds - Benefit Fund (160)
Action Department Positions Use Source
Personal Services (Overage)
This action increases the Human Resources Department's Personal Services appropriation by $20,000 to fund higher than anticipated personal services costs as a result of higher than budgeted retirement costs and lower than budgeted vacancy rate. A corresponding decrease to the Ending Fund Balance is
recommended to offset this adjustment.
Human Resources Department $20,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Human Resources Department ($20,000)
Benefits Funds - Benefit Fund (160) 0.00 $0 $0
- 33 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Benefits Funds - Life Insurance Fund (156)
Action Department Positions Use Source
Non-Personal/Equipment (Life Insurance Premiums)
This action increases the Human Resources Department's Non- Personal/Equipment appropriation by $20,000 to provide for Life Insurance Premiums to address the increased costs from higher enrollment in the program. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Human Resources Department $20,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Human Resources Department ($20,000)
Benefits Funds - Life Insurance Fund (156) 0.00 $0 $0
- 34 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Building Development Fee Program Fund (237)
Action Department Positions Use Source
Licenses and Permits (Building Development Fee Revenue) This action increases the revenue estimate for Licenses and Permits by $2.0 million, from $32.0 million to $34.0 million, to recognize additional Building Development Fee revenues. Building Development Fee revenue is projected to exceed the adopted revenue, primarily due to better than anticipated economic recovery from the COVID-19 pandemic. The most significant increases are projected for Plan Check Fees, Inspection Fees, Permit Processing, as well as Record Retention. A corresponding increase to the Ending Fund Balance is recommended to offset this action.
Planning, Building and Code Enforcement Department $2,000,000 Building Development Fee Program - Non-Personal/Equipment (Temporary/Peak Staffing)
This action increases the Building Development Fee Non- Personal/Equipment appropriation by $200,000 for contractual peak staffing resources. This is due to temporary and peak staffing needed in the Permit Center and Plan Review teams. Various vacancies throughout the Building Division resulted in the need for temporary staffing in order to provide adequate service to customers. A corresponding decrease to the Building
Development Fee Program - Personal Services appropriation is recommended to offset this action.
Planning, Building and Code Enforcement
Department
$200,000
Ending Fund Balance Adjustment
This action increases the Ending Fund Balance to offset the actions recommended in this memorandum.
Planning, Building and Code Enforcement
Department
$2,000,000
Building Development Fee Program - Personal Services (Vacancy Savings)
This action decreases the Building Development Fee Program - Personal Services appropriation by $200,000 to reflect vacancy savings in the Building Division and reallocates the savings to the Non-Personal/Equipment appropriation to provide for contractual peak staffing resources. The Personal Services appropriation is tracking below budgeted levels and is projected to have sufficient savings in 2021-2022.
Planning, Building and Code Enforcement
Department
($200,000)
Building Development Fee Program Fund (237) 0.00 $2,000,000 $2,000,000 - 35 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Convention Center Facilities District Revenue Fund (791) Action Department Positions Use Source
Debt Service: Exhibit Hall Commercial Paper
This action decreases the Debt Service: Exhibit Hall Commercial Paper appropriation by $2.2 million, from $2.3 million to $60,000, to reflect estimated final expenditures for 2021-2022 following the refunding of outstanding debt through the issuance of Series 2022A Lease Revenue Bonds in April 2022. This action is part of a series of actions related to the refunding of outstanding 2011 Hotel Tax Bonds, Series 2011A Lease Revenue Bonds, and commercial paper debt that was previously issued for the expansion and improvement of the San José McEnery Convention Center and acquisition of South Hall. Since the Convention Center Facilities District Revenue Fund supports annual debt service requirements for the
commercial paper related to the prior exhibit hall expansion and upgrade project but was not the recipient fund of the commercial paper proceeds, the related balance of the Series 2022A Lease Revenue Bond proceeds ($8.4 million) will be received and expended in the corresponding unbudgeted debt service fund.
These transactions will also be further detailed as part of the Annual Comprehensive Financial Report for 2021-2022.
Finance Department ($2,231,000)
Debt Service: Lease Revenue Bonds
This action decreases the Debt Service: Lease Revenue Bonds appropriation by $1.5 million, from $2.3 million to $762,000, to reflect estimated final expenditures for 2021-2022 following the refunding of outstanding debt through the issuance of Series 2022A Lease Revenue Bonds in April 2022. This action is part of a series of actions related to the refunding of outstanding 2011 Hotel Tax Bonds, Series 2011A Lease Revenue Bonds, and commercial paper debt that was previously issued for the expansion and improvement of the San José McEnery Convention Center and acquisition of South Hall. Since the Convention Center Facilities District Revenue Fund supports annual debt service requirements for the 2011A Lease Revenue Bonds but was not the recipient fund of the original bond proceeds, the related balance of the Series 2022A Lease Revenue Bond proceeds ($27.0 million) and debt service reserve ($2.3 million) associated with the Series 2011A Lease Revenue Bonds will be received and expended in the corresponding unbudgeted debt service fund. These transactions will also be further detailed as part of the Annual Comprehensive Financial Report for 2021-2022.
Finance Department ($1,490,000)
- 36 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Convention Center Facilities District Revenue Fund (791) Action Department Positions Use Source
Debt Service: Special Tax Bonds
This action increases the Debt Service: Special Tax Bonds appropriation by $90.9 million, from $8.2 million to $99.1 million, to reflect the payoff of outstanding debt associated with the 2011 Hotel Tax Bonds. Series 2022A Lease Revenue Bonds were issued in April 2022 to refund the outstanding 2011 Hotel Tax Bonds, Series 2011A Lease Revenue Bonds, and commercial paper debt that was previously issued for the expansion and improvement of the San José McEnery Convention Center and acquisition of South Hall. This portion ($96.2 million) of the total debt payoff ($176.3 million) is exclusive to the 2011 Hotel Tax Bonds which were budgeted in the Convention Center Facilities District Revenue Fund. The payoff is supported by the recognition of $88.0 million of refunding bond proceeds and $8.2 million of the debt service reserve balance associated with the 2011 Hotel Tax Bonds.
Corresponding transactions accounting for the remaining balance of the refunding bond proceeds ($77.8 million) and debt service reserve ($2.8 million) will be received and expended in the respective unbudgeted debt service funds that support San José Financing Authority activity. These transactions will also be further detailed as part of the Annual Comprehensive Financial Report for 2021-2022.
Finance Department $90,925,000
South Hall Acquisition Debt Service
This action decreases the South Hall Acquisition Debt Service appropriation by $628,000, from $921,000 to $293,000, to reflect estimated final expenditures for 2021-2022 following the refunding of outstanding debt through the issuance of Series 2022A Lease Revenue Bonds in April 2022. This action is part of a series of actions related to the refunding of outstanding 2011 Hotel Tax Bonds, Series 2011A Lease Revenue Bonds, and commercial paper debt that was previously issued for the expansion and improvement of the San José McEnery Convention Center and acquisition of South Hall. Since the Convention Center Facilities District Revenue Fund supports annual debt service requirements for the
commercial paper related to the purchase of South Hall but was not the recipient fund of the commercial paper proceeds, the related balance of the Series 2022A Lease Revenue Bond proceeds ($42.4 million) will be received and expended in the corresponding unbudgeted debt service fund. These transactions will also be further detailed as part of the Annual Comprehensive Financial Report for 2021-2022.
Finance Department ($628,000)
- 37 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Convention Center Facilities District Revenue Fund (791) Action Department Positions Use Source
Financing Proceeds (Lease Revenue Refunding Bonds)
This action recognizes Financing Proceeds in the amount of $88.0 million to reflect a portion of the Series 2022A Lease Revenue Bonds issued in April 2022 which refunded the outstanding 2011 Hotel Tax Bonds, Series 2011A Lease Revenue Bonds, and
commercial paper debt that was previously issued for the expansion and improvement of the San José McEnery Convention Center and acquisition of South Hall. This portion ($88.0 million) of the total financing proceeds ($165.8 million) is exclusive to the 2011 Hotel Tax Bonds which were budgeted in the Convention Center
Facilities District Revenue Fund. The remaining balance of the refunding bond proceeds ($77.8 million) and debt service reserve ($2.8 million) associated with the Series 2011A Lease Revenue Bonds will be received and expended in the respective unbudgeted debt service funds that support San José Financing Authority activity. These transactions will also be further detailed as part of the Annual Comprehensive Financial Report for 2021-2022.
Finance Department $87,967,000
Ending Fund Balance Adjustment
This action increase the Ending Fund Balance to offset the actions recommended elsewhere in this memorandum.
Finance Department $7,589,421
Debt Service Reserve
This action re-establishes the Debt Service Reserve in the amount of $8.2 million as a component of the beginning fund balance for the Convention Center Facilities District Revenue Fund (CCFD).
These funds were previously held by the trustee prior to the recent refunding of the 2011 Hotel Tax Bonds, Series 2011A Lease Revenue Bonds, and commercial paper in April 2022, so the Debt Service Reserve was treated as an unbudgeted component of the CCFD balance. However, because the Series 2022A Lease Revenue Bonds did not require a Debt Service Reserve, the residual reserve balance was included as a funding source for the payoff of the 2011 Hotel Tax Bonds and is therefore recommended to be recognized as a budgeted offset to the corresponding payoff of the 2011 Hotel Tax Bonds. The remaining debt service reserve balance ($2.3 million) associated with the Series 2011A Lease Revenue Bonds will also serve as funding source for the corresponding payoff ($29.3 million) in the respective unbudgeted fund for the Series 2011A Lease Revenue Bonds. These transactions will also be further detailed as part of the Annual Comprehensive Financial Report for 2021-2022.
Finance Department $8,237,023
- 38 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Convention Center Facilities District Revenue Fund (791) Action Department Positions Use Source
Revenue Stabilization Reserve
This action increases the Revenue Stabilization Reserve by $2.0 million, from $10.3 million to $12.3 million, to reflect new reserve requirements for the Series 2022A Lease Revenue Bonds issued in April 2022 which refunded the outstanding 2011 Hotel Tax Bonds, Series 2011A Lease Revenue Bonds, and commercial paper debt that was previously issued for the expansion and improvement of the San José McEnery Convention Center and acquisition of South Hall. This revised reserve level is intended to mitigate potential adverse impacts to the General Fund from a reduction in Convention Center Facility District Special Tax revenues which primarily support the debt service payments for the Series 2022A Lease Revenue Bonds.
Finance Department $2,038,602
Convention Center Facilities District Revenue Fund (791) 0.00 $96,204,023 $96,204,023 - 39 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Emergency Reserve Fund (406)
Action Department Positions Use Source
Transfer to General Fund - Interest Income/Revenue from the Use of Money/Property
This action increases the Transfer to the General Fund - Interest Income appropriation and corresponding estimate for Revenue from the Use of Money/Property by $90,000, from $30,000 to $120,000, to align with actual and projected remaining interest earnings during 2021-2022 within the Emergency Reserve Fund.
Actual interest earnings are higher than anticipated due to the influx of grant revenues for Emergency Rental Assistance and timing of expenditures.
Finance Department $90,000 $90,000
Resident Relief: Rent Relief Program/Revenue from Federal Government (ERA2)
This action establishes the Resident Relief: Rent Relief Program appropriation in the amount of $435,335 and recognizes equivalent Revenue from Federal Government from the U.S. Treasury
Emergency Rental Assistance Program Round Two (ERA2). The City previously sent its ERA2 allocation to the State of California to participate in the ERA2 rental assistance program managed by the Department of Housing and Community Development.
However, the City was awarded $1.1 million (not to exceed 3% of the City's ERA2 award) to support its administrative and program outreach costs. This subsequent $435,335 award will fund administrative and program outreach costs, and is in addition to the previous $1.1 million grant from the Department of Housing and Community Development which was reallocated to support the rent relief program. The Emergency Rental Assistance program is a partnership between the State of California, who processes rental assistance payments and applications to landlords and renters, and the City of San José and its local partners, who provide for local outreach and application assistance in the community.
Housing Department $435,335 $435,335
Food and Necessities Distribution - Food Services
This action increases the Food and Necessities Distribution - Food Services appropriation by $2.0 million, from $4.1 million to $6.1 million, to provide additional funding capacity to reclassify reimbursable expenses associated with food services provided to eligible populations. The Administration continues to review all expenditures in support of COVID-19 mitigation and response against guidance from the Federal Emergency Management Agency to pursue maximal reimbursement. This reconciliation process is anticipated to continue into Fall 2022 through the final close of the City's books for 2021-2022. Accordingly, this recommended adjustment reflects a current estimate of the charges that may be reclassified from the Coronavirus Relief Fund and American Rescue Plan Fund prior to final close. A corresponding increase to the estimate for Revenue from the Federal Government is recommended elsewhere in this memorandum.
Parks, Recreation and Neighborhood
Services Department
$2,000,000
- 40 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Emergency Reserve Fund (406)
Action Department Positions Use Source
COVID-19 Emergency Response
This action increases the COVID-19 Emergency Response
appropriation by $2.0 million, from $1.8 million to $3.8 million, to provide additional funding capacity to reclassify reimbursable expenses associated the temporary shelter of homeless and unstably housed residents at Kelley Park, and for other related expenses as determined eligible for reimbursement. The Administration continues to review all expenditures in support of COVID-19 mitigation and response against guidance from the Federal Emergency Management Agency to pursue maximal
reimbursement. This reconciliation process is anticipated to continue into Fall 2022 through the final close of the City's books for 2021-2022. Accordingly, this recommended adjustment reflects a current estimate of the charges that may be reclassified from the Coronavirus Relief Fund prior to final close. A corresponding increase to the estimate for Revenue from the Federal Government is recommended elsewhere in this memorandum.
Finance Department $2,000,000
Revenue from Federal Government (FEMA Reimbursements)
This action decreases the estimate for Revenue from the Federal Government by $6.0 million, from $76.1 million to $70.1 million, to align projected revenue with recent determinations that the City's participation in the County of Santa Clara Isolation and Quarantine Support Program is not an eligible expense ($10.0 million), while expenditures for food services and the temporary shelter of homeless and unstably housed residents at Kelley Park are eligible ($4.0 million). The Administration is continuing to review all expenditures in support of COVID-19 mitigation and response against guidance from the Federal Emergency Management Agency to pursue maximal reimbursement. A corresponding decrease to the Testing, Tracing, and Isolation appropriation, and increases to the respective COVID-19 Emergency Response and Food and Necessities Distribution - Food Services appropriations are recommended elsewhere in this memorandum.
Finance Department ($6,000,000)
- 41 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Emergency Reserve Fund (406)
Action Department Positions Use Source
Testing, Tracing, and Isolation
This action eliminates the Testing, Tracing, and Isolation appropriation in the Emergency Reserve Fund. The City Council had previously authorized an amount of $10.0 million for this purpose at their meeting on May 11, 2021. While the initial intent was to budget this contract within the Coronavirus Relief Fund, a preliminary review of the program indicated that it would be eligible for FEMA reimbursement and the obligation was shifted to the Emergency Reserve Fund as part of the 2021-2022 Mid-Year Budget Review. However, after further discussion with the California Office of Emergency Services (CalOES), staff has concluded that the City's financial participation in the County's Isolation and Quarantine Support Program to pay for rental and financial assistance and in-home support services for San José residents would be ineligible for FEMA reimbursement – only the direct expenses of motel and hotel room stays (non-congregate sheltering) is likely eligible. Per CalOES, the County has the sole legal and jurisdictional responsibility for non-congregate sheltering; therefore, the City would not be eligible to claim any of these costs to FEMA. Accordingly, funding responsibility for the City's obligations ($10.0 million) under the Cost Sharing Agreement with the County of Santa Clara is recommended to be shifted to the General Fund, offset by the liquidation of the previously set-aside FEMA Non-Reimbursable Expenses Reserve. This reserve was established with the 2020-2021 Annual Report with the anticipation that a portion of the City's pandemic response efforts would not be 100% reimbursable by FEMA. Corresponding actions to decrease Revenue from the Federal Government and to establish a Testing, Tracing, and Isolation appropriation in the General Fund are recommended elsewhere in this memorandum.
Housing Department ($10,000,000)
Emergency Reserve Fund (406) 0.00 ($5,474,665) ($5,474,665) - 42 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
General Purpose Parking Fund (533)
Action Department Positions Use Source
Transfers and Reimbursements (General Purpose Parking Capital Fund)
This action eliminates the revenue estimate for Transfers and Reimbursements of $1.6 million that reflects a transfer from the General Purpose Parking Capital Fund. Due to an improved outlook for revenue from City-owned parking facilities (meters, lots, and garages), a transfer from the General Purpose Parking Capital Fund is no longer necessary to balance the General Purpose Parking Fund. Revenue from parking facilities is forecast to reach $12.7 million in 2021-2022, an increase of $1.6 million from the modified estimate of $11.1 million. An increase to the revenue estimate for Fees, Rates, and Charges is recommended to offset this action.
Transportation Department ($1,588,000)
Workers' Compensation Claims
This action increases the Workers' Compensation Claims
appropriation by $30,000 from $5,000 to $35,000 to align the budget with actual settlements and medical treatment costs through May 2022 and projected activity for the remainder of 2021-2022. A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Transportation Department $30,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation Department ($30,000)
Fees, Rates, and Charges (Revenue from City-owned Parking Facilities)
This action increases the revenue estimate for Fees, Rates, and Charges by $1.6 million, from $11.1 million to $12.7 million, for revenue from City-owned parking meters, lots, and garages. Due to an increasing level of economic activity in downtown San Jose, revenue from parking facilities is forecast to reach $12.7 million in 2021-2022, an increase of $1.6 million from the modified estimate of $11.1 million. A corresponding decrease to the revenue estimate for Transfers and Reimbursement is recommended to offset this action.
Transportation Department $1,588,000
General Purpose Parking Fund (533) 0.00 $0 $0
- 43 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Gift Trust Fund (139)
Action Department Positions Use Source
Almaden Lake Park/Other Revenue
This action increases the Almaden Lake Park appropriation by $162,000, from $7,083 to $169,083, and the estimate for Other Revenue in the Gift Trust Fund by the same amount. On April 12, 2022, City Council approved a donation of $162,000 provided by the Almaden Valley Rotary Club Endowment to supplement
existing City resources to support the All-Inclusive Playground at Almaden Lake Park. This project, funded mainly through the Parks City-Wide Construction and Conveyance Tax Fund, the Council District 10 Construction and Conveyance Tax Fund, and the Subdivision Park Trust Fund, will provide Almaden Lake Park with community gathering areas and playground equipment for all ages and abilities. The playground design will include areas that support people of all physical and cognitive abilities to provide a welcoming and comfortable setting that encourages interaction.
Parks, Recreation and Neighborhood
Services Department
$162,000 $162,000
Gift Trust Fund (139) 0.00 $162,000 $162,000
- 44 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Integrated Waste Management Fund (423)
Action Department Positions Use Source
Integrated Waste Management IDC Disposal Agreement
This action increases the Environmental Services Department's International Disposal Corporation's (IDC) Disposal Agreement appropriation in the Integrated Waste Management Fund by $170,000, from $4.8 million to $5.0 million, due to a request from California Waste Solutions to landfill up to 3,000 bales of fiber due to space constraints and storage issues caused by global shipping container and supply chain issues. The City approved the disposal of up to 3,000 bales at the landfill. A corresponding decrease to the Single-Family Recycle Plus appropriation is recommended in this memorandum to offset this action.
Environmental Services Department $170,000
Workers' Compensation Claims
This action increases the Workers' Compensation Claims
appropriation by $26,000, from $125,000 to $151,000, to align the budget with actual settlements and medical treatment costs through May 2022 and projected activity for the remainder of 2021-2022. A corresponding decrease to the Ending Fund Balance is
recommended in this memorandum to offset this action.
Environmental Services Department $26,000
Personal Services (Overage)
This action increases the Planning, Building and Code
Enforcement Department's Personal Services appropriation by $55,000 due to unanticipated personal services costs. Expenditures are projected to exceed the current budget by year-end due to City Council approval of a pensionable base pay increase for the Sr.
Permit Specialist classification in February 2022 and higher than anticipated salary and benefit costs for other staffing. A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Planning, Building and Code Enforcement
Department
$55,000
Single-Family Recycle Plus
This action decreases the Single-Family Recycle Plus appropriation by $170,000, from $85.6 million to $85.5 million, to account for decreased costs for 2021-2022. There were savings in the bulky item collection program since activity has leveled off instead of continuing at the same pace as last fiscal year during the COVID- 19 pandemic. These savings will be used to offset an overage in the IDC Disposal Agreement, with the corresponding action to increase the IDC Disposal Agreement appropriation recommended to offset this action.
Environmental Services Department ($170,000)
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Environmental Services Department ($81,000)
Integrated Waste Management Fund (423) 0.00 $0 $0
- 45 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Low And Moderate Income Housing Asset Fund (346)
Action Department Positions Use Source
Personal Services (Overage)
This action increases the Planning, Building and Code
Enforcement Department's Personal Services Appropriation by $20,000 to fund higher than anticipated personal services costs as a result of a position being filled at a higher salary than budgeted. A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Planning, Building and Code Enforcement
Department
$20,000
Personal Services (Overage)
This action increases the Housing Department's Personal Services appropriation by $400,000, from $7.3 million to $7.7 million, to fund increased personal services expenses due to temporary staffing, rehired retirees, and inter-departmental employees performing work on projects previously approved by City Council.
A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Housing Department $400,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions
recommended elsewhere in this memorandum.
Housing Department ($420,000)
Low And Moderate Income Housing Asset Fund (346) 0.00 $0 $0 - 46 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Maintenance District No. 13 (Karina-O'Nel) Fund (366)
Action Department Positions Use Source
Non-Personal/Equipment (Contractual Services)
This action increases the Transportation Department's Non- Personal/Equipment appropriation by $5,000, from $30,250 to $35,250, to fund unanticipated maintenance work around the water fountains consisting of the replacement of damaged bollards and related concrete work around the water fountains to protect them from vehicle traffic. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation Department $5,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation Department ($5,000)
Maintenance District No. 13 (Karina-O'Nel) Fund (366) 0.00 $0 $0 - 47 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Maintenance District No. 15 (Silver Creek Valley) Fund (368) Action Department Positions Use Source
Non-Personal/Equipment (Contractual Services)
This action increases the Transportation Department's Non- Personal/Equipment appropriation by $15,000, from $877,600 to $892,600, to fund the unanticipated additional contractual services incurred to repair the irrigation system. Due to the stress placed on the irrigation system located on slopes, the steep flow of water results in damaged valves, a failed backflow device which required a new concrete pad to be poured, and miscellaneous repairs due to uneven line pressure placed on the corroding galvanized water system. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation Department $15,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation Department ($15,000)
Maintenance District No. 15 (Silver Creek Valley) Fund (368) 0.00 $0 $0 - 48 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Maintenance District No. 2 (Trade Zone Blvd.-Lundy Ave.) Fund (354) Action Department Positions Use Source
Non-Personal/Equipment (Water and Contractual Services) This action increases the Transportation Department's Non- Personal/Equipment appropriation by $45,000, from $47,000 to $92,000, to fund increased cost and usage of water ($19,500), a new water meter ($10,500), and unanticipated tree maintenance ($15,000). A recycled water meter was installed in July 2018 by the Santa Clara Valley Transportation Authority (VTA) as part of the BART renovation project in the district. The Transportation Department accepted the maintenance of the renovation in May 2021 and received the water bills in April 2022 for unpaid water usage going back from July 2018. Although VTA maintained the water meter up until May 2021, the agency did not pay for the water bills. Transportation Department staff is working with VTA/BART to request reimbursement for the water payment.
Additionally, three dying redwood trees located around a public park that showed signs of susceptible limb failure were removed because they were considered a safety hazard. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation Department $45,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation Department ($45,000)
Maintenance District No. 2 (Trade Zone Blvd.-Lundy Ave.) Fund (354) 0.00 $0 $0 - 49 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Maintenance District No. 22 (Hellyer Ave.-Silver Creek Valley Rd.) Fund (367) Action Department Positions Use Source
Non-Personal/Equipment (Water and Contractual Services) This action increases the Transportation Department's Non- Personal/Equipment appropriation by $27,000, from $171,000 to $198,000, to fund increased cost and usage of water ($5,000), additional expenses incurred as a result of a change in special project scope ($15,000), and the removal of three large dead oak trees ($7,000). Additional expenses incurred for the median island project were the result of a project scope change from a spray type system to a sub-surface drip system to reduce water run off from the median island's slope in order to save on the total volume of water usage. Also, three large dead oak trees were cut down because their branches were hanging over a road way, and the dead oak trees could compromise the health of other nearby oak trees if they were not removed. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation Department $27,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation Department ($27,000)
Maintenance District No. 22 (Hellyer Ave.-Silver Creek Valley Rd.) Fund (367) 0.00 $0 $0
- 50 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Maintenance District No. 5 (Orchard Parkway-Plumeria Drive) Fund (357) Action Department Positions Use Source
Non-Personal/Equipment (Electricity and Contractual Services) This action increases the Transportation Department's Non- Personal/Equipment appropriation by $4,000, from $49,400 to $53,400, to fund the increased cost and usage of electricity ($1,500) and to pay for a delayed contractual services invoice from 2020- 2021 ($2,500) for a turf conversion in the median island on Plumeria Drive. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation Department $4,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation Department ($4,000)
Maintenance District No. 5 (Orchard Parkway-Plumeria Drive) Fund (357) 0.00 $0 $0
- 51 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Maintenance District No. 9 (Santa Teresa-Great Oaks) Fund (362) Action Department Positions Use Source
Non-Personal/Equipment (Water)
This action increases the Transportation Department's Non- Personal/Equipment appropriation by $42,000, from $106,000 to $148,000, to fund increased cost for water usage due to higher water unit costs. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation Department $42,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation Department ($42,000)
Maintenance District No. 9 (Santa Teresa-Great Oaks) Fund (362) 0.00 $0 $0 - 52 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Multi-Source Housing Fund (448)
Action Department Positions Use Source
CalHome (BEGIN) Program
This action establishes the CalHome (BEGIN) Program allocation in the amount of $350,000 to fund a loan to repair residential property damage from the 2017 Coyote Creek Flood under the CalHome Program. The loan will provide support for a
homeowner whose residence is undergoing extensive renovation due to the water damage, and has engaged a contractor to make the necessary repairs. The CalHome (BEGIN) Program provides grants for housing rehabilitation assistance to enable low- and very low-income households to remain homeowners. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Housing Department $350,000
All Home Grant/Other Revenue
This action establishes the All Home Grant appropriation in the amount of $500,000 and increases the estimate for Other Revenue by the same amount to recognize a grant from All Home to support the construction of the Guadalupe Emergency Interim Housing community. All Home is a non-profit agency dedicated to the mission of ending homelessness. To support the City in meeting its goal of doubling the number of shelter beds in Santa Clara County in the 2020-2025 Community Plan to End
Homelessness, the organization has donated funding directly toward the construction of emergency interim housing in San José.
This funding supports the Regional Action Plan goals 1, 2, and 4 in reducing unsheltered homelessness by 75% within three years.
Housing Department $500,000 $500,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Housing Department ($350,000)
SB89 COVID-19 Emergency/Revenue from the Use of
Money/Property
This action increases the SB89 COVID-19 Emergency
appropriation by $68,800, from $2.6 million to $2.7 million, and increases the estimate for Revenue from the Use of
Money/Property by the same amount to recognize interest earnings from the SB89 grant. The Housing Department previously received a $3.9 million grant from the State of California for COVID-19 prevention and containment efforts in temporary shelters to reduce the spread of COVID-19 among the homeless population. Per the conditions of the State of California grant, all SB89 grant funds and interest earnings must be expended by June 30, 2022.
Housing Department $68,800 $68,800
- 53 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Multi-Source Housing Fund (448)
Action Department Positions Use Source
Destination: Home Grant: Guadalupe Emergency Interim
Housing/Other Revenue
This action establishes the Destination: Home Grant: Guadalupe Emergency Interim Housing appropriation in the amount of $1.0 million and increases the estimate for Other Revenue by the same amount to recognize a grant from Destination: Home to support the construction of the Guadalupe Emergency Interim Housing community. Destination: Home is a non-profit agency dedicated to the mission of ending homelessness. To support the City in meeting its goal of doubling the number of shelter beds in Santa Clara County in the 2020-2025 Community Plan to End
Homelessness, the organization has donated funding directly toward the construction of emergency interim housing in San José.
This funding supports the Regional Action Plan goals 1, 2, and 4 in reducing unsheltered homelessness by 75% within three years.
Housing Department $1,000,000 $1,000,000
Multi-Source Housing Fund (448) 0.00 $1,568,800 $1,568,800 - 54 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Planning Development Fee Program Fund (238)
Action Department Positions Use Source
Planning Development Fee Program - Personal Services (Overage) This action increases the Planning Development Fee Program - Personal Services appropriation by $100,000 due to higher than anticipated expenditures due to staff that are not currently budgeted within the fee program performing fee-generating activities. Activity levels in the fee program have been higher than originally anticipated as a result of the economy rebounding from the pandemic. The positions performed environmental analysis and review (e.g. noise report, air quality assessments, and historic reports) for projects. A corresponding decrease to the Ending Fund Balance is recommended to offset this adjustment.
Planning, Building and Code Enforcement
Department
$100,000
Fees, Rates, and Charges (Planning Development Fee Revenue) This action increases the revenue estimate for Fees, Rates, and Charges by $1.0 million, from $6.7 million to $7.7 million, to recognize additional Planning Development Fee revenues. As the economy and industry rebound from the pandemic, planning permitting activity continue to increase in areas such as conformance review and environmental review. An increase to the Ending Fund Balance is recommended to offset this action.
Planning, Building and Code Enforcement Department $1,000,000 Ending Fund Balance Adjustment
This action increases the Ending Fund Balance to offset the actions recommended in this memorandum.
Planning, Building and Code Enforcement
Department
$871,000
Planning Development Fee Program - Shared Resources Personal Services (Overage)
This action increases the Planning Development Fee Program - Shared Resources Personal Services appropriation by $29,000 to cover higher than anticipated salary and benefit costs. A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Planning, Building and Code Enforcement
Department
$29,000
Planning Development Fee Program Fund (238) 0.00 $1,000,000 $1,000,000 - 55 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Public Works Development Fee Program Fund (241)
Action Department Positions Use Source
Personal Services (Overage)
This action increases the Personal Services appropriation in the Public Works Development Fee Program by $600,000 (from $11.3 million to $11.9 million). This increase is due to higher than anticipated activity related to utility permitting. A corresponding decrease to the Ending Fund Balance is recommended in this memorandum to offset this action.
Public Works Department $600,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Public Works Department ($600,000)
Public Works Development Fee Program Fund (241) 0.00 $0 $0 - 56 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Public Works Program Support Fund (150)
Action Department Positions Use Source
Non-Personal/Equipment (Public Works Support Program)
This action increases the Public Works Department's Non- Personal/Equipment appropriation by $185,000 to cover additional costs incurred for mobile devices ($25,000), laptops ($10,000), and contractual services related to temporary staffing due to several vacancies in various divisions ($150,000). A corresponding decrease to the Personal Services appropriation and Ending Fund Balance is recommended to offset this action.
Public Works Department $185,000
Personal Services (Vacancy Savings)
This action decreases the Public Works Department's Personal Services appropriation by $150,000, from $7.5 million to $7.4 million, to recognize vacancy savings and reallocate the funds to the Non-Personal/Equipment appropriation. Due to several vacancies, contractual services for temporary staffing was used. A corresponding increase to the Non-Personal/Equipment
appropriation is recommended to offset this action.
Public Works Department ($150,000)
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Public Works Department ($35,000)
Public Works Program Support Fund (150) 0.00 $0 $0
- 57 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
San José Clean Energy Operating Fund (501)
Action Department Positions Use Source
Cost of Energy
This action increases the Cost of Energy appropriation by $15.7 million, from $295.5 million to $311.2 million. The Community Energy Department consistently updates its energy cost and energy sales projections based on current energy market conditions. The most recent projection estimates the Cost of Energy will end the year at $15.7 million above the budget of $295.5 million. A corresponding increase for higher than anticipated revenue from energy sales and a decrease to the Ending Fund Balance are recommended to offset this action.
Community Energy Department $15,710,000
Commercial Paper Debt Service Interest
This action increases the Commercial Paper Debt Service Interest appropriation by $100,000, from $600,000 to $700,000, to ensure there is sufficient funding to make the required interest and fee payments associated with the San José Clean Energy's Commercial Paper Program. A corresponding decrease to the Ending Fund Balance to offset this action is recommended in this report.
Community Energy Department $100,000
Fees, Rates, and Charges (Energy Sales)
This action increases the estimate for Fees, Rates, and Charges by $12.3 million, from $335.4 million to $347.7 million. The City Council-approved rate package for 2022 set rates for San José Clean Energy's GreenSource standard service at 8% above PG&E's rates – inclusive of the Power Charge Indifference Adjustment and Franchise Fee Surcharge – that were based on a PG&E rate increase of 33%. PG&E's rate increase was approved by the California Public Utilities Commission in February 2022. As a result, anticipated 2021-2022 revenue from energy sales was projected to exceed the adopted budget estimate and actions have been taken to increase the budget by $42.4 million since its original establishment on July 1, 2021. The Community Energy Department consistently updates its energy cost and energy sales projections based on current energy market conditions. The recent projection estimates Energy Sales will end the year at a further $12.3 million above the budget of $335.4 million. Corresponding actions to increase the Cost of Energy appropriation and decrease the Ending Fund Balance are recommended to offset this action.
Community Energy Department $12,300,000
- 58 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
San José Clean Energy Operating Fund (501)
Action Department Positions Use Source
Revenue from the State of California (California Arrearage Payment Program)
This action increases the estimate for revenue from the State of California in the amount of $4.3 million for the California Arrearage Payment Program (CAPP) in the San José Clean Energy Fund. Established by Governor Newsom and administered by the Department of Community Services and Development, this
program is funded by American Rescue Plan Act funding to provide financial assistance for pandemic-related economic hardship to California energy utility customers for past due balances. A credit will automatically be applied to a customer's bill for any past due balances of 60 days or more incurred during the relief period of March 2020 through June 2021. These funds will offset revenue that was not received for energy previously purchased and provided by San José Clean Energy. As a result, a corresponding increase to the Ending Fund Balance is
recommended to offset this action.
Community Energy Department $4,348,537
Ending Fund Balance Adjustment
This action increases the Ending Fund Balance to offset the actions recommended in this memorandum.
Community Energy Department $838,537
San José Clean Energy Operating Fund (501) 0.00 $16,648,537 $16,648,537 - 59 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
South Bay Water Recycling Operating Fund (570)
Action Department Positions Use Source
SCVWD - Advanced Water Treatment
This action increases the Advanced Water Treatment appropriation by $3.7 million, from $641,100 to $4.4 million due to the higher than expected payment to Valley Water (formerly the Santa Clara Valley Water District) for the operation of the Advanced Water Treatment facility. This payment amount is derived from a calculation involving operating revenues from Recycled Water Sales and expenditures for the operations and maintenance of the South Bay Recycled Water system. Lower than anticipated expenditures on infrastructure maintenance of the South Bay Water Recycling system within the Environmental Services Department's Non- Personal/Equipment and Personal Services appropriations resulted in a higher payment to Valley Water. Corresponding actions to decrease both these appropriations in this fund are recommended to offset this action.
Environmental Services Department $3,715,307
Non-Personal/Equipment (Savings)
This action decreases the Non-Personal/Equipment appropriation by $1.8 million to account for decreased costs for 2021-2022 in the South Bay Water Recycling Operating Fund. These savings are primarily attributed to project delays due to supply chain shortages and delays in ordering parts. The 2022-2023 Proposed Operating Budget allocated $6.4 million in ESD's Non-Personal/Equipment to continue work on the projects such as the Metering and Pressure Monitoring Improvements, Transmission Pump Station Variable Frequency Drive Replacement, and Security Improvements. A corresponding action to increase the SCVWD - Advanced Water Treatment appropriation is recommended to offset this action.
Environmental Services Department ($1,814,307)
Personal Services (Savings)
This action decreases the Personal Services appropriation by $1.9 million to account for decreased costs for 2021-2022 in the South Bay Water Recycling Operating Fund. These savings are due primarily to continued vacancies in 2021-2022. A corresponding action to increase the SCVWD - Advanced Water Treatment appropriation is recommended to offset this action.
Environmental Services Department ($1,901,000)
South Bay Water Recycling Operating Fund (570) 0.00 $0 $0 - 60 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Vehicle Maintenance And Operations Fund (552)
Action Department Positions Use Source
Workers' Compensation Claims
This action increases the Workers' Compensation Claims
appropriation by $150,000, from $100,000 to $250,000, as a result of higher than anticipated expenditures related to one-time settlements, higher actual claims, and higher medical treatment costs. This action will align the budget with projected needs. A corresponding decrease to the Ending Fund Balance is
recommended in this memorandum to offset this action.
Public Works Department $150,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Public Works Department ($150,000)
Inventory Purchases
This action increases the Inventory Purchases appropriation by $150,000, from $8.9 million to $9.1 million, to account for increased fuel costs and parts purchases. Due to the unforeseen changes in the commodity market for fuel and petroleum products, and the rising cost of automotive parts due to global supply chain disruptions and surging demand, this appropriation has been tracking to exceed since the second quarter of 2021-2022. Multiple actions have been brought forward to the City Council to manage the impacts of the fund (2021-2022 Mid-Year Budget Review and a memorandum that was approved by City Council on May 24,2022); however, this appropriation is still projecting to exceed budgeted levels, based on tracking through the end of May. A corresponding decrease to the Non-Personal/Equipment appropriation is recommended to offset this action.
Public Works Department $150,000
Non-Personal/Equipment (Savings)
This action decreases the Non-Personal/Equipment appropriation to the Public Works Department by $150,000, from $2.5 million to $2.3 million, to reflect savings from contractual services. The savings is recommended to be reallocated to the Inventory Purchases appropriation to provide funding for the projected overage for fuel costs and parts purchases.
Public Works Department ($150,000)
Vehicle Maintenance And Operations Fund (552) 0.00 $0 $0 - 61 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Water Utility Fund (515)
Action Department Positions Use Source
Workers' Compensation Claims
This action increases the Workers' Compensation Claims
appropriation by $1,500, from $15,000 to $16,500, to align the budget with actual settlements and medical treatment costs through May 2022 and projected activity for the remainder of 2021-2022. A corresponding decrease to the Ending Fund Balance is
recommended in this memorandum to offset this action.
Environmental Services Department $1,500
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Environmental Services Department ($1,500)
Water Utility Fund (515) 0.00 $0 $0
- 62 -
Special Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Workforce Development Fund (290)
Action Department Positions Use Source
Adult Workers
This action increases the Adult Workers appropriation by $360,000, from $2.5 million to $2.9 million, to reflect more services provided to adult workers than dislocated workers. This program provides job training, occupational courses, work readiness certification, and other services that prepare unemployed adult workers to successfully enter the workforce. The funding helps cover training, case management, and other related services in the Adult Workers program. A corresponding decrease to the Dislocated Workers appropriation is recommended in this memorandum to offset this action.
City Manager - Office of Economic
Development and Cultural Affairs
$360,000
Dislocated Workers
This action decreases the Dislocated Workers appropriation by $360,000, from $3.1 million to $2.7 million, to reflect more services provided to adult workers than dislocated workers. This program provides retraining career coaching, occupational courses, and other services that aid individuals that are long term unemployed, laid off or on the verge of being laid off, and unlikely to return to the previous position. A corresponding increase to the Adult Workers appropriation is recommended in this memorandum to offset this action.
City Manager - Office of Economic
Development and Cultural Affairs
($360,000)
Workforce Development Fund (290) 0.00 $0 $0
- 63 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Airport Renewal and Replacement Fund (527)
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(41,000)
Terminal A Baggage Claim Carousels
This action increases the Terminal A Baggage Claim Carousels appropriation by $41,000, from $1.55 million to $1.59 million, to cover the cost of the servers used to maintain the baggage claim carousel system. This action is offset by a reduction to the Ending Fund Balance also recommended in this memorandum.
Airport $41,000
Airport Renewal and Replacement Fund (527) TOTAL
- 64 -
Attachment C
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Building and Structure Construction Tax Fund (429)
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(16,000)
TFCA Signal Retiming
This action increases the TFCA Signal Retiming appropriation by $16,000 to continue funding for staff charges for grant work. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation $16,000
Building and Structure Construction Tax Fund (429) TOTAL - 65 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Communications Construction and Conveyance Tax Fund (397) Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Finance $(226,000)
Silicon Valley Regional Interoperability Authority - Maintenance This action increases the Silicon Valley Regional Interoperability Authority (SVRIA) - Maintenance project in the amount of $226,000, from $1.5 million to $1.7 million to ensure there is sufficient funding for administrative costs related to the management of the SVRIA agreement and associated planning, logistic, and analytic work related to the SVRIA radio program, for the remainder of 2021-2022. This allocation was incorrectly budgeted in 2021-2022, and has been revised on a going forward basis in the 2022-2023 Proposed Capital Budget and 2023-2027 Capital Improvement Program. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Police $226,000
Communications Construction and Conveyance Tax Fund (397) TOTAL - 66 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Construction Excise Tax Fund (465)
AV Community Engagement Initiative
This action increases the AV Community Engagement Initiative appropriation by $95,000, from $170,000 to $265,000, to fully fund staff charges to support other work that is grant reimbursable. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation $95,000
Capital Program and Public Works Department Support Service Costs (State Gas Tax Pavement Maintenance Fund)
This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $70,000, from $1.1 million to $1.2 million, to reflect actual expenditure levels. Corresponding decreases to the Pavement Maintenance - State Gas Tax ($25,000) and Pavement Maintenance - SB1 Road Repair & Accountability Act 2017 ($45,000) appropriations are recommended to offset this action.
Public Works $70,000
Capital Program and Public Works Department Support Service Costs (VTA Measure B VRF Fund)
This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $65,000, from $1.1 million to $1.2 million to reflect actual expenditure levels. A corresponding decrease to the Pavement Maintenance - VTA Measure B VRF appropriation is recommended to offset this action.
Public Works $65,000Capital Program and Public Works Support Service Costs (VTA Measure B 2016 Fund)
This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $70,000, from $1.1 million to $1.2 million to reflect actual expenditure levels. A corresponding decrease to the Pavement Maintenance - VTA Measure B 2016 appropriation is recommended to offset this action.
Public Works $70,000
Delivering Zero Emissions Communities
This action establishes the Delivering Zero Emissions Communities appropriation in the amount of $100,000 for the Delivering Zero Emissions Communities Urban Freight project. The project is funded by a grant from the Natural Resources Defense Council to learn about urban freight in San José through engagement with the community, freight providers, as well as data analysis. A corresponding increase to the estimate for Other Revenue to recognize grant proceeds is recommended to offset this action.
Transportation $100,000
Ending Fund Balance Adjustment - Construction Excise Tax Fund This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(95,000)
- 67 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Construction Excise Tax Fund (465)
Other Revenue (Delivering Zero Emissions Communities)
This action establishes an estimate for Other Revenue in the amount of $100,000 to recognize grant revenue from the Natural Resources Defense Council for the Delivering Zero Emissions Communities Urban Freight project.
The grant will provide funding to learn about the urban freight community in San José through engagement with the community, freight providers, as well as data analysis. A corresponding action to establish the Delivering Zero Emissions Communities appropriation is recommended to offset this action. $100,000
Pavement Maintenance - SB1 Road Repair & Accountability Act 2017 This action decreases the Pavement Maintenance - SB1 Road Repair & Accountability Act 2017 appropriation by $45,000, from $22.6 million to $22.5 million, and reallocates funding to the Capital Program and Public Works Department Support Service Costs appropriation. A corresponding decrease to the Capital Program and Public Works Department Support Service Costs appropriation is recommended to offset this action.
Transportation $(45,000)
Pavement Maintenance - SB1 Road Repair & Accountability Act 2017 This action increases the Pavement Maintenance - SB1 Road Repair & Accountability Act 2017 appropriation by $17,306, from $22.56 million to $22.58 million, to reflect updated revenue estimates as of May 2022 from the State of California. A corresponding increase to the estimate for Revenue from State of California is recommended to offset this action.
Transportation $17,306
Pavement Maintenance - State Gas Tax
This action decreases the Pavement Maintenance - State Gas Tax appropriation by $1.2 million, from $7.9 million to $6.7 million, to reflect updated revenue estimates as of May 2022 from the State of California. A corresponding increase to the estimate for Revenue from State of California is recommended to offset this action.
Transportation $(1,213,583)
Pavement Maintenance - State Gas Tax
This action decreases the Pavement Maintenance - State Gas Tax appropriation by $25,000, from $7.94 million to $7.92 million, and reallocates funding to the Capital Program and Public Works Department Support Service Costs appropriation. A corresponding increase to the Capital Program and Public Works Department Support Service Costs appropriation is recommended to offset this action.
Transportation $(25,000)
Pavement Maintenance - VTA Measure B 2016
This action decreases the Pavement Maintenance - VTA 2016 Measure B appropriation by $70,000, from $34.32 million to $34.25 million, and reallocates funding to the Capital Program and Public Works Department Support Service Costs appropriation. A corresponding increase to the Capital Program and Public Works Department Support Service Costs appropriation is recommended to offset this action.
Transportation $(70,000)
Transportation
- 68 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Construction Excise Tax Fund (465)
Pavement Maintenance - VTA Measure B VRF
This action decreases the Pavement Maintenance - VTA Measure B VRF appropriation by $65,000, from $15.3 million to $15.2 million, and reallocates funding to the Capital Program and Public Works Department Support Service Costs appropriation. A corresponding increase to the Capital Program and Public Works Department Support Service Costs appropriation is recommended to offset this action.
Transportation $(65,000)
Revenue from State of California (Pavement Maintenance - SB1 Road Repair & Accountability Act 2017)
This action increases the estimate for Revenue from State of California by $17,306, from $20.39 million to $20.40 million, for pavement maintenance funding from the SB1 Road Repair & Accountability Act 2017 allocation to the City of San José. This action brings the estimate in line with the latest May 2022 estimates from the State of California. A corresponding increase to the Pavement Maintenance - State Gas Tax appropriation is recommended to offset this action.
$17,306
Revenue from State of California (Pavement Maintenance - State Gas Tax) This action decreases the estimate for Revenue from State of California by $1.2 million, from $9.2 million to $8.0 million, for pavement maintenance funding from the State Gas Tax allocation to the City of San José. This action brings the estimate in line with the latest May 2022 estimates from the State of California.
A corresponding decrease to the Pavement Maintenance - State Gas Tax appropriation is recommended to offset this action.
$(1,213,583)
Construction Excise Tax Fund (465) TOTAL $(1,096,277) $(1,096,277) Transportation
Transportation
- 69 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Council District 2 Construction and Conveyance Tax Fund (378) Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(55,000)
iStar Great Oaks Park Design Review and Inspection
This action establishes the iStar Great Oaks Park Design Review and Inspection project in the amount of $55,000. The iStar Great Oaks Park project is being constructed by a residential developer to fulfill its parkland dedication obligation.
A developer's contribution totaling $373,000 was allocated in the Subdivision Park Trust Fund to support the City's costs related to design development, review of construction documents, project management and coordination, permitting, and inspection of the contractor's work. However, additional funding of $55,000 is required outside of the developers contribution for design review and inspection costs. The new park is anticipated to be constructed and open to the public in fall 2022. A corresponding action to decrease the Ending Fund Balance is recommended in this memorandum to offset this action.
Parks, Recreation
and Neighborhood
Services
$55,000
Council District 2 Construction and Conveyance Tax Fund (378) TOTAL - 70 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Council District 5 Construction and Conveyance Tax Fund (382) Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(8,000)
Mount Pleasant Park Tennis Courts Resurfacing
This action establishes the Mount Pleasant Park Tennis Courts Resurfacing project in the amount of $8,000. Funding totaling $70,000 is allocated in the Park Trust Fund to resurface the tennis courts at Mount Pleasant Park, however, additional funding of $15,000 is needed due to higher than anticipated construction costs. As part of this memorandum, additional funding of $8,000 is recommended to be allocated in the Council District 5 Construction and Conveyance Tax Fund and $7,000 is recommended to be allocated in the Subdivision Park Trust Fund to ensure adequate funding is available to complete the project. Corresponding actions to decrease the Council District 5 Construction and Conveyance Tax Fund Ending Fund Balance and the Future PDO/PIO Reserve are also recommended in this memorandum.
Parks, Recreation
and Neighborhood
Services
$8,000
Council District 5 Construction and Conveyance Tax Fund (382) TOTAL - 71 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Fire Construction and Conveyance Tax Fund (392)
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(40,000)
Fire Station 37 FF&E
This action increases the Fire Station 37 FF&E by $101,000, from $1.18 million to $1.28 million, to account for costs associated with Advanced Life Support equipment needed to equip the new Fire Station 37 Engine, that was not initially budgeted as part of the estimate for furniture, fixtures, and equipment. This action is offset by a reduction to the New Fire Station FF&E Reserve recommended elsewhere in this memorandum.
Fire $101,000
Mobile Data Computer Replacements
This action increases the Mobile Data Computer Replacements by $40,000, from $561,000 to $601,000, to account for higher than anticipated costs associated with the installation of updated mobile computer equipment on the fire apparatuses. A corresponding decrease to the Ending Fund Balance is recommended elsewhere in this memorandum.
Fire $40,000
New Fire Station FF&E Reserve
This action decreases the New Fire Station FF&E Reserve in order to offset the increase to the Fire Station 37 FF&E appropriation that is recommended elsewhere in this memorandum.
Fire $(101,000)
Fire Construction and Conveyance Tax Fund (392) TOTAL
- 72 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
General Purpose Parking Capital Fund (559)
Ending Fund Balance Adjustment
This action increases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $1,588,000
Transfer to General Purpose Parking Operating Fund
This action eliminates the Transfer to General Purpose Parking Operating Fund by $1.6 million. Revenue from parking facilities (meters, lots, and garages) has been higher than anticipated this fiscal year; therefore, the General Purpose Parking Capital Fund does not need to transfer any funds to the General Purpose Parking Operating Fund to backfill a revenue shortfall. An increase to the Ending Fund Balance is recommended to offset this action.
Transportation $(1,588,000)
General Purpose Parking Capital Fund (559) TOTAL
- 73 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Ice Centre Expansion Bond Fund (490)
Debt Service - Series 2020B Bonds
Financing Proceeds from the 2020B Bonds are used for the Ice Centre Expansion Project, which includes the acquisition and construction of two additional ice rinks and related facilities at the Ice Centre. Interest earned in the amount of $261,910 from unspent financing proceeds must be used to make the upcoming debt service payments per the legal agreement of the 2020B Bonds, Indenture of Trust. This action establishes a Debt Service - Series 2020B Bonds appropriation in the amount of $261,910 to account for interest earned this fiscal year ($130,649) as well as in 2020-2021 ($131,261) that has accumulated in the Ending Fund Balance. Corresponding actions to recognize interest earnings and reduce Ending Fund Balance are recommended elsewhere in this memorandum.
Finance $261,910
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Finance $(131,261)
Revenue from Use of Money and Property (Interest)
This action establishes an estimate for Revenue from Use of Money and Property in the amount of $130,649 to recognize interest earned on the Series 2020B Bond proceeds. Interest earned on unspent bond proceeds must be used to offset debt service payments per the legal agreement of the 2020B Bonds, Indenture of Trust. A corresponding action to appropriate these funds to debt service payments are recommended elsewhere in this memorandum. $130,649
Ice Centre Expansion Bond Fund (490) TOTAL $130,649 $130,649 Finance
- 74 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Library Construction and Conveyance Tax Fund (393)
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $8,000, from $1,000 to $9,000, in order to account for higher than anticipated support service costs attributed to Library Capital Improvement Program project management and delivery. This action is offset by a reduction to the Ending Fund Balance recommended elsewhere in this memorandum.
Public Works $8,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance in order to offset actions recommended elsewhere in this memorandum.
Finance $(8,000)
Library Construction and Conveyance Tax Fund (393) TOTAL - 75 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Major Collectors and Arterials Fund (421)
6th and Taylor Traffic Signal
This action establishes the 6th and Taylor Traffic Signal appropriation in the amount of $350,000 for the construction of a traffic signal at 6th and Taylor Streets. Design work on the signal was completed in 2021. Part of the construction cost was funded through the Protected Intersections Improvements appropriation in the Construction Excise Tax Fund, which is funded by developer fees for mitigation improvements at or near new developments. Construction costs were higher than the estimate by $350,000.
A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation $350,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(350,000)
Major Collectors and Arterials Fund (421) TOTAL
- 76 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Parks Central Construction and Conveyance Tax Fund (390) Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(30,000)
Parkland Dedication and Park Impact Ordinance Fees Nexus Study This action increases the Parkland Dedication and Park Impact Ordinance Fees Nexus Study by $30,000, from $200,000 to $230,000. This study supports the ongoing implementation of the City's Parkland Dedication Ordinance and Park Impact Ordinance (PDO/PIO) and ensures that the City has an up-to-date, accurate, and defensible legal basis for PDO/PIO exactions on new developments. Additional funding is needed to complete necessary public outreach in the form of community meetings, translation services, and other fees. A corresponding action to decrease the Ending Fund Balance is recommended in this memorandum.
Parks, Recreation
and Neighborhood
Services
$30,000
Parks Central Construction and Conveyance Tax Fund (390) TOTAL - 77 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Public Safety and Infrastructure Bond Fund - Traffic (498) Ending Fund Balance Adjustment (Traffic Capital)
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(472)
Transfer to the General Fund: Measure T Reimbursement
This action establishes a Transfer to the General Fund in the amount of $472.
A transfer to the General Fund was previously established for costs that were advanced for Measure T projects prior to bond issuance and were determined to be eligible for payment out of the Public Safety and Infrastructure Bond Fund.
Eligible Measure T expenses totaled $319,472, but only $319,000 was transferred in the original budget action. This action aligns the transfer amount with the amount in the General Fund that is eligible to be reimbursed. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Public Works $472
Public Safety and Infrastructure Bond Fund - Traffic (498) TOTAL - 78 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Residential Construction Tax Contribution Fund (420)
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Service Costs allocation by $2,000, from $4,000 to $6,000, to reflect higher than anticipated direct labor and service costs incurred by Public Works Department for projects in the Residential Construction Tax Fund. A corresponding decrease to the Ending Fund Balance is recommended in this memorandum to offset this action.
Public Works $2,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(2,000)
Residential Construction Tax Contribution Fund (420) TOTAL - 79 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Service Yards Construction and Conveyance Tax Fund (395) Central Service Yard - Service Yards Generators Replacement This action establishes the Central Service Yard - Service Yards Generators Replacement project in the amount of $10,000 to provide funding for work related to replacing the generators at the Central Service Yard. This project is part of the Fire Training Center and Emergency Operations Center construction and was scheduled to begin in 2022-2023, however, staff has begun working on the project to determine the feasibility of removing generators at Building A-D and consolidate the multiple generators from the new Fire Training Center Building 1 into a larger unit. A corresponding decrease to the Ending Fund Balance is recommended elsewhere in this memorandum to offset this action.
Public Works $10,000
Debt Service for Phase I Bonds
This action increases the Debt Service for Phase I Bond appropriation by $13,000 to ensure there is sufficient funding for the reimbursement of trustee fees related to the Series 2003A Bond. The final debt servicing payment of the Series 2003A Bond was completed in 2021-2022. An internal review of all expenditures showed that some trustee fees for prior years were not reimbursed by the Service Yards Construction and Conveyance Tax Fund to the corresponding debt servicing fund. Thus, an additional $13,000 is required to close out the final costs of this bond. A corresponding decrease to the Ending Fund Balance is recommended elsewhere in this memorandum.
Public Works $13,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Finance $(23,000)
Service Yards Construction and Conveyance Tax Fund (395) TOTAL - 80 -
Capital Funds Recommended Budget Adjustments Summary
2021-2022 Year-End Budget Review
Action Department Use Source
Subdivision Park Trust Fund (375)
Capitol Turnkey Park Design Review and Inspection
This action increases the Capitol Turnkey Park Design Review and Inspection project by $7,000 from $23,000 to $30,000. The Capitol Turnkey Park project is being constructed by a residential developer to fulfill its parkland dedication obligation. A developer's contribution totaling $125,000 has been allocated in the Subdivision Park Trust Fund to support the City's costs related to design development, review of construction documents, project management and coordination, permitting, and inspection of the contractor's work. However, additional funding of $7,000 is required for design review and inspection costs.
The new park is anticipated to be constructed and open to the public in summer 2022. A corresponding decrease is recommended for the Future PDO/PIO Projects Reserve.
Parks, Recreation
and Neighborhood
Services
$7,000
Future PDO/PIO Projects Reserve
This action decreases the Future PDO/PIO Projects Reserve to offset actions recommended in this report.
Parks, Recreation
and Neighborhood
Services
$(119,000)
Mount Pleasant Park Tennis Courts Resurfacing
This action increases the Mount Pleasant Park Tennis Courts Resurfacing project by $7,000, from $70,000 to $77,000. Funding totaling $70,000 is allocated in the Subdivision Park Trust Fund to resurface the tennis courts at Mount Pleasant Park, however, additional funding of $15,000 is needed due to higher than anticipated construction costs. As part of this memorandum, additional funding of $8,000 is recommended to be allocated in the Council District 5 Construction and Conveyance Tax Fund and $7,000 is recommended to be allocated in the Park Trust Fund to ensure adequate funding is available to complete the project. Corresponding actions to decrease the Council District 5 Construction and Conveyance Tax Fund Ending Fund Balance and the Future PDO/PIO Reserve are also recommended in this memorandum.
Parks, Recreation
and Neighborhood
Services
$7,000
Tamien Park Developments (Phase II)
This action increases the Tamien Park Development (Phase II) project by $105,000, from $115,000 to $220,000. This project (which totals $2.8 million) provides funding for the design and construction of a new park as identified in the Tamien Station Area Specific Plan. Additional funding of $105,000 is needed for emergency restoration work at the multi-purpose turf field. A corresponding action to decrease the Future PDO/PIO Project Reserve is recommended in this memorandum.
Parks, Recreation
and Neighborhood
Services
$105,000
Subdivision Park Trust Fund (375) TOTAL
- 81 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2021-2022 Year-End Budget Review
USE SOURCE NET COST
............................................................................................................................................................ Personal .. Non-Personal/ ............................................ Beg Fund Department/Proposal ..................................................................................................................Services ......Equipment .......Total Use ...Revenue ...... Balance... ____________________________________________________________________________________________________________________________________________
DEPARTMENTAL EXPENSES
Office of the City Attorney
Required Technical-Rebalancing
Actions
Non-Personal/Equipment (Litigation
Costs) - $200,000 $200,000 - - $200,000
Personal Services (Vacancy Savings) ($200,000) - ($200,000) - - ($200,000) Office of the City Clerk
Required Technical-Rebalancing
Actions Personal Services (Overage) $30,000 - $30,000 - - $30,000 Non-Personal/Equipment (Translation
Services) - $62,000 $62,000 - - $62,000
Office of the City Manager
Grants-Reimbursements-Fees
Non-Personal/Equipment/Other
Revenue (Office of Racial Equity -
Open Society Foundations Grant) - $75,000 $75,000 $75,000 - - City Manager - Office of Economic
Development and Cultural Affairs
Grants-Reimbursements-Fees
Non-Personal/Equipment/Revenue
from Federal Government (Economic
Development Administration Grant) - $77,029 $77,029 $77,029 - - Fire Department
Required Technical-Rebalancing
Actions Personal Services (Overage) $2,500,000 - $2,500,000 - - $2,500,000 Fire Department
Grants-Reimbursements-Fees
Personal Services/Revenue from State
of California (Strike Team
Reimbursement) $2,325,336 - $2,325,336 $2,325,336 - -
Non-Personal/Equipment/Revenue
from State of
California (Strike Team
Reimbursement) - $100,000 $100,000 $100,000 - -
Information Technology Department
Required Technical-Rebalancing
Actions
Personal Services (Data Equity Project
Staffing) ($26,000) - ($26,000) - - ($26,000)
- 82 -
Attachment D
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2021-2022 Year-End Budget Review
USE SOURCE NET COST
............................................................................................................................................................ Personal .. Non-Personal/ ............................................ Beg Fund Department/Proposal ..................................................................................................................Services ......Equipment .......Total Use ...Revenue ...... Balance... ____________________________________________________________________________________________________________________________________________
DEPARTMENTAL EXPENSES
Library Department
Required Technical-Rebalancing
Actions
Non-Personal/Equipment (Janitorial
Services) - $311,000 $311,000 - - $311,000
Mayor & City Council
Required Technical-Rebalancing
Actions
Council District #10 (Senior Walk
2022) $500 - $500 - - $500
Office of the Mayor (Data Equity
Project Staffing) $26,000 - $26,000 - - $26,000
Mayor & City Council
Grants-Reimbursements-Fees
Council District #04/Other Revenue
(Sponsorship) $3,250 - $3,250 $3,250 - -
Council District #05/Other Revenue
(Sponsorship) $4,250 - $4,250 $4,250 - -
Council District #06/Other Revenue
(Sponsorship) $2,500 - $2,500 $2,500 - -
Council District #08/Other Revenue
(Sponsorship) $1,000 - $1,000 $1,000 - -
Office of the Mayor/Other Revenue
(San Jose Downtown Association) $20,000 - $20,000 $20,000 - - Parks, Recreation and Neighborhood Services
Department
Required Technical-Rebalancing
Actions
Personal Services (Vehicle Prevention
Program) ($930,000) - ($930,000) - - ($930,000)
Planning, Building and Code Enforcement
Department
Grants-Reimbursements-Fees
Non-Personal/Equipment/Revenue
from State of California (National
Historic Preservation Fund Grant) - $50,000 $50,000 $50,000 - - Police Department
Required Technical-Rebalancing
Actions
Non-Personal/Equipment (NetMotion
Licenses for FirstNet Electronic
Citations) - $40,115 $40,115 - - $40,115
- 83 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2021-2022 Year-End Budget Review
USE SOURCE NET COST
............................................................................................................................................................ Personal .. Non-Personal/ ............................................ Beg Fund Department/Proposal ..................................................................................................................Services ......Equipment .......Total Use ...Revenue ...... Balance... ____________________________________________________________________________________________________________________________________________
DEPARTMENTAL EXPENSES
Non-Personal/Equipment (Santa Clara
County Specialized Enforcement Team) - $10,000 $10,000 - - $10,000 Non-Personal/Equipment (FirstNet) - $626,000 $626,000 - - $626,000 Non-Personal/Equipment (Criminal
Justice Information Control Services) - $16,759 $16,759 - - $16,759 Personal Services (Overage) $4,000,000 - $4,000,000 - - $4,000,000 Non-Personal/Equipment (Vehicle
Operations and Maintenance) - $1,200,000 $1,200,000 - - $1,200,000 Police Department
Grants-Reimbursements-Fees
Non-Personal/Equipment/Fees, Rates,
and Charges (Police Temporary Board-
Ups) - $150,000 $150,000 $150,000 - -
Personal Services/Revenue from Local
Agencies (Child Forensic Interviewer) $40,220 - $40,220 $40,220 - - Police Department
Clean-Up Actions
Tech Adjust: Personal Services (Salary
and Benefits to Overtime Reallocation
of $17.0 million) - - - - - -
Public Works Department
Required Technical-Rebalancing
Actions
Non-Personal/Equipment (Utilities,
Rental Equipment, and Vehicle
Operations and Maintenance) - $400,000 $400,000 - - $400,000 Transportation Department
Required Technical-Rebalancing
Actions Personal Services (Vacancy Savings) ($150,000) - ($150,000) - - ($150,000) Non-Personal/Equipment (Contractual
Electrical Services) - $150,000 $150,000 - - $150,000
Sum([1])
DEPARTMENTAL
EXPENSES TOTAL $7,647,056 $3,467,903 $11,114,959 $2,848,585 - $8,266,374
CITY-WIDE EXPENSES
Required Technical-Rebalancing Actions Banking Fees - $125,000 $125,000 - - $125,000 Property Tax Administration Fee - $161,000 $161,000 - - $161,000 - 84 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2021-2022 Year-End Budget Review
USE SOURCE NET COST
............................................................................................................................................................ Personal .. Non-Personal/ ............................................ Beg Fund Department/Proposal ..................................................................................................................Services ......Equipment .......Total Use ...Revenue ...... Balance... ____________________________________________________________________________________________________________________________________________
CITY-WIDE EXPENSES
Sidewalk and Trees Hardship - $75,000 $75,000 - - $75,000 Elections and Ballot Measures - $366,000 $366,000 - - $366,000 Workers' Compensation Claims - PRNS - $45,000 $45,000 - - $45,000 PEG - CreaTV - $12,000 $12,000 - - $12,000
Workers' Compensation Claims - Police - $1,960,000 $1,960,000 - - $1,960,000 Public, Educational, and Government (PEG)
Access Facilities - Capital - $31,626 $31,626 - - $31,626 Workers' Compensation Claims - Fire - $1,300,000 $1,300,000 - - $1,300,000 Testing, Tracing, and Isolation - $10,000,000 $10,000,000 - - $10,000,000 Grants-Reimbursements-Fees
Library Grants/Revenue from State of
California (CLLS - ESL) - $92,886 $92,886 $92,886 - -
Senate Bill 2 - Housing and Community
Development Grant/Revenue from State of
California - $65,000 $65,000 $65,000 - -
VTA Eastridge to BART Regional Connector
Public Art/Revenue from Local Agencies - $75,000 $75,000 $75,000 - - CalOES Trauma to Triumph at Santa Clara
Valley Medical Center Program
2022/Revenue from State of California - $100,000 $100,000 $100,000 - - Sidewalk Repairs/Other Revenue - $270,000 $270,000 $270,000 - - Local Early Action Planning - Housing and
Community Development Grant/Revenue
from State of California - $90,000 $90,000 $90,000 - -
Clean-Up Actions
Tech Adjust: ESUHSD Community WiFi -
Network Maintenance (Reallocation from
Public Works Department to Information
Technology Department) - $23,000 $23,000 - - $23,000
Sum([1]) CITY-WIDE EXPENSES TOTAL - $14,791,512 $14,791,512 $692,886 - $14,098,626
CAPITAL PROJECT EXPENSES
Urgent Fiscal-Program Needs
Animal Care and Services - Various
Improvements - $500,000 $500,000 - - $500,000
- 85 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2021-2022 Year-End Budget Review
USE SOURCE NET COST
............................................................................................................................................................ Personal .. Non-Personal/ ............................................ Beg Fund Department/Proposal ..................................................................................................................Services ......Equipment .......Total Use ...Revenue ...... Balance... ____________________________________________________________________________________________________________________________________________
CAPITAL PROJECT EXPENSES
Required Technical-Rebalancing
Actions Vehicle Prevention Program - $930,000 $930,000 - - $930,000 Grants-Reimbursements-Fees
Ice Centre Expansion Project/Other
Revenue - $31,000 $31,000 $31,000 - -
Clean-Up Actions
Tech Adjust: East Side Union High
School District Community Wireless
Network Project (Reallocation from
Public Works Department to
Information Technology Department) - ($23,000) ($23,000) - - ($23,000) Sum([1])
CAPITAL PROJECT EXPENSES
TOTAL - $1,438,000 $1,438,000 $31,000 - $1,407,000
EARMARKED RESERVES
Required Technical-Rebalancing
Actions
Community and Economic Recovery
Reserve - $2,000,000 $2,000,000 - - $2,000,000
FirstNet Emergency Communications
Network Reserve - ($672,000) ($672,000) - - ($672,000)
FEMA Non-Reimbursable Expenses
Reserve - ($5,000,000) ($5,000,000) - - ($5,000,000)
2021-2022 Ending Fund Balance
Reserve - $26,000,000 $26,000,000 - - $26,000,000
Measure E - 45% Extremely Low
Income Reserve - ($46,383,129) ($46,383,129) - - ($46,383,129) Measure E - 35% Low Income
Reserve - ($42,942,989) ($42,942,989) - - ($42,942,989) Measure E - 10% Moderate Income
Reserve - ($13,805,140) ($13,805,140) - - ($13,805,140) Measure E - 10% Homelessness
Prevention Reserve - ($5,695,140) ($5,695,140) - - ($5,695,140) Measure E - 40% Extremely Low-
Income Households Reserve - $51,530,559 $51,530,559 - - $51,530,559 - 86 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2021-2022 Year-End Budget Review
USE SOURCE NET COST
............................................................................................................................................................ Personal .. Non-Personal/ ............................................ Beg Fund Department/Proposal ..................................................................................................................Services ......Equipment .......Total Use ...Revenue ...... Balance... ____________________________________________________________________________________________________________________________________________
EARMARKED RESERVES
Measure E - 30% Low-Income
Households Reserve - $38,647,919 $38,647,919 - - $38,647,919 Measure E - 15% Homeless Support
Programs Reserve - $19,323,960 $19,323,960 - - $19,323,960 Measure E - 10% Homeless
Prevention and Rental Assistance
Reserve - $10,882,640 $10,882,640 - - $10,882,640
Measure E - 5% Moderate-Income
Households Reserve - $6,441,320 $6,441,320 - - $6,441,320 Sum([1])
EARMARKED RESERVES
TOTAL - $40,328,000 $40,328,000 - - $40,328,000
Sum([1])
REVENUE ADJUSTMENTS
Required Technical-Rebalancing
Actions Property Tax - - - $5,600,000 - ($5,600,000)
Sales Tax - - - $23,000,000 - ($23,000,000)
Utility Tax - - - $3,000,000 - ($3,000,000)
Business Taxes - - - $1,000,000 - ($1,000,000)
Fines, Forfeitures and Penalties - - - $4,800,000 - ($4,800,000) Revenue from State of California - - - $2,000,000 - ($2,000,000) Franchise Fees - - - $3,500,000 - ($3,500,000)
Transfers and Reimbursements - - - $1,200,000 - ($1,200,000) Real Property Transfer Tax - - - $20,000,000 - ($20,000,000) Sum([1])
REVENUE ADJUSTMENTS
TOTAL - - - $64,100,000 - ($64,100,000)
TOTAL GENERAL FUND $7,647,056 $60,025,415 $67,672,471 $67,672,471 - - - 87 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance
______________________________________________________ ________________________________________________________________ ______________________________________ Affordable Housing Impact Fee Fund (452)
Budget Adjustments
Housing
Department Housing Loans and Grants - - $2,200,000 - $2,200,000 - - $2,200,000 Housing Project Reserve - - - ($2,200,000) ($2,200,000) - - ($2,200,000) Budget Adjustments Total $0 $0 $2,200,000 ($2,200,000) $0 $0 $0 $0 Affordable Housing Impact Fee
Fund (452) TOTAL $0 $0 $2,200,000 ($2,200,000) $0 $0 $0 $0 Airport Maintenance And Operation Fund (523)
Budget Adjustments
Airport Department
Airline Reserve Funds Distribution - - $20,000,000 - $20,000,000 - - $20,000,000 Transfer from Airport Revenue
Fund (Airline Reserve Funds
Distribution) - - - - - $20,000,000 - ($20,000,000)
Budget Adjustments Total $0 $0 $20,000,000 $0 $20,000,000 $20,000,000 $0 $0 Airport Maintenance And
Operation Fund (523) TOTAL $0 $0 $20,000,000 $0 $20,000,000 $20,000,000 $0 $0 Airport Revenue Fund (521)
Budget Adjustments
Airport Department
Transfer to Airport Maintenance
and Operations Fund (Airline
Reserve Funds Distribution) - - $20,000,000 - $20,000,000 - - $20,000,000 - 88 -
Attachment E
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Transfer to Surplus Revenue Fund
(Commercial Paper Principal and
Interest Payment) - - $16,000,000 - $16,000,000 - - $16,000,000 Airline Agreement Reserve - - - ($36,000,000) ($36,000,000) - - ($36,000,000) Budget Adjustments Total $0 $0 $36,000,000 ($36,000,000) $0 $0 $0 $0 Airport Revenue Fund (521)
TOTAL $0 $0 $36,000,000 ($36,000,000) $0 $0 $0 $0
Airport Surplus Revenue Fund (524)
Budget Adjustments
Airport Department
Transfer from Airport Revenue
Fund (Commercial Paper Principal
and Interest Payment) - - - - - $16,000,000 - ($16,000,000) Commercial Paper Principal and
Interest Payment - - $16,000,000 - $16,000,000 - - $16,000,000 Budget Adjustments Total $0 $0 $16,000,000 $0 $16,000,000 $16,000,000 $0 $0 Airport Surplus Revenue Fund
(524) TOTAL $0 $0 $16,000,000 $0 $16,000,000 $16,000,000 $0 $0 Benefits Funds - Benefit Fund (160)
Budget Adjustments
Human Resources
Department
Personal Services (Overage) $20,000 - - - $20,000 - - $20,000 Ending Fund Balance Adjustment - - - ($20,000) ($20,000) - - ($20,000) Budget Adjustments Total $20,000 $0 $0 ($20,000) $0 $0 $0 $0 Benefits Funds - Benefit Fund
(160) 160) $20,000 $0 $0 ($20,000) $0 $0 $0 $0
- 89 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Benefits Funds - Dental Insurance Fund (155)
Clean-Up and Rebudget Actions
Human Resources
Department Tech Adjust: Personal Services
(Overage) $5,500 - - - $5,500 - - $5,500
Tech Adjust: Ending Fund Balance
Adjustment - - - ($5,500) ($5,500) - - ($5,500)
Clean-Up and Rebudget Actions
TOTAL $5,500 $0 $0 ($5,500) $0 $0 $0 $0
Benefits Funds - Dental
Insurance Fund (155) TOTAL $5,500 $0 $0 ($5,500) $0 $0 $0 $0 Benefits Funds - Life Insurance Fund (156)
Clean-Up and Rebudget Actions
Human Resources
Department Tech Adjust: Personal Services
(Overage) $3,000 - - - $3,000 - - $3,000
Tech Adjust: Ending Fund Balance
Adjustment - - - ($3,000) ($3,000) - - ($3,000)
Fund Balance Reconciliation - - - ($3,723) ($3,723) - ($3,723) - Clean-Up and Rebudget Actions
TOTAL $3,000 $0 $0 ($6,723) ($3,723) $0 ($3,723) $0
Budget Adjustments
Human Resources
Department Non-Personal/Equipment (Life
Insurance Premiums) - - $20,000 - $20,000 - - $20,000
Ending Fund Balance Adjustment - - - ($20,000) ($20,000) - - ($20,000) Budget Adjustments Total $0 $0 $20,000 ($20,000) $0 $0 $0 $0 Benefits Funds - Life Insurance
Fund (156) TOTAL $3,000 $0 $20,000 ($26,723) ($3,723) $0 ($3,723) $0 - 90 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Benefits Funds - Unemployment Insurance Fund (157)
Clean-Up and Rebudget Actions
Human Resources
Department Tech Adjust: Personal Services
(Overage) $3,000 - - - $3,000 - - $3,000
Tech Adjust: Ending Fund Balance
Adjustment - - - ($3,000) ($3,000) - - ($3,000)
Clean-Up and Rebudget Actions
TOTAL $3,000 $0 $0 ($3,000) $0 $0 $0 $0
Benefits Funds - Unemployment
Insurance Fund (157) TOTAL $3,000 $0 $0 ($3,000) $0 $0 $0 $0 Building Development Fee Program Fund (237)
Clean-Up and Rebudget Actions
Human Resources
Department Tech Adjust: Development Fee
Program - Shared Resources
Personal Services (Overage) $2,000 - - - $2,000 - - $2,000 Planning, Building
and Code
Enforcement
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($2,000) ($2,000) - - ($2,000)
Clean-Up and Rebudget Actions
TOTAL $2,000 $0 $0 ($2,000) $0 $0 $0 $0
Budget Adjustments
Planning, Building
and Code
Enforcement
Department
Licenses and Permits (Building
Development Fee Revenue) - - - - - $2,000,000 - ($2,000,000) - 91 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Building Development Fee
Program - Non-
Personal/Equipment
(Temporary/Peak Staffing) - $200,000 - - $200,000 - - $200,000 Ending Fund Balance Adjustment - - - $2,000,000 $2,000,000 - - $2,000,000 Building Development Fee
Program - Personal Services
(Vacancy Savings) ($200,000) - - - ($200,000) - - ($200,000) Budget Adjustments Total ($200,000) $200,000 $0 $2,000,000 $2,000,000 $2,000,000 $0 $0 Building Development Fee
Program Fund (237) TOTAL ($198,000) $200,000 $0 $1,998,000 $2,000,000 $2,000,000 $0 $0 City Hall Debt Service Fund (210)
Clean-Up and Rebudget Actions
Office of the City
Manager Fund Balance Reconciliation - - - - - - ($26,840) $26,840 Finance Department
Fund Balance Reconciliation - - - ($26,840) ($26,840) - - ($26,840) Clean-Up and Rebudget Actions
TOTAL $0 $0 $0 ($26,840) ($26,840) $0 ($26,840) $0
City Hall Debt Service Fund
(210) TOTAL $0 $0 $0 ($26,840) ($26,840) $0 ($26,840) $0 Citywide Planning Fee Program Fund (239)
Clean-Up and Rebudget Actions
Planning, Building
and Code
Enforcement
Department
Citywide Planning Fee Program -
Personal Services (Overage) ($9,000) - - - ($9,000) - - ($9,000) Citywide Planning Fee Program -
Shared Resources Personal Services
(Overage) $9,000 - - - $9,000 - - $9,000
- 92 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Clean-Up and Rebudget Actions
TOTAL $0 $0 $0 $0 $0 $0 $0 $0
Citywide Planning Fee Program
Fund (239) TOTAL $0 $0 $0 $0 $0 $0 $0 $0
Community Development Block Grant Fund (441)
Clean-Up and Rebudget Actions
Office of the City
Attorney
Tech Adjust: Legal Services
(Personal Services Overage) - - $3,000 - $3,000 - - $3,000 Housing
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($3,000) ($3,000) - - ($3,000)
Clean-Up and Rebudget Actions
TOTAL $0 $0 $3,000 ($3,000) $0 $0 $0 $0
Community Development Block
Grant Fund (441) TOTAL $0 $0 $3,000 ($3,000) $0 $0 $0 $0 Convention Center Facilities District Revenue Fund (791) Budget Adjustments
Finance Department Debt Service: Exhibit Hall
Commercial Paper - - ($2,231,000) - ($2,231,000) - - ($2,231,000) Debt Service: Lease Revenue
Bonds - - ($1,490,000) - ($1,490,000) - - ($1,490,000)
Debt Service: Special Tax Bonds - - $90,925,000 - $90,925,000 - - $90,925,000 South Hall Acquisition Debt
Service - - ($628,000) - ($628,000) - - ($628,000)
Financing Proceeds (Lease
Revenue Refunding Bonds) - - - - - $87,967,000 - ($87,967,000) Ending Fund Balance Adjustment - - - $7,589,421 $7,589,421 - - $7,589,421 - 93 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Debt Service Reserve - - - - - - $8,237,023 ($8,237,023) Revenue Stabilization Reserve - - - $2,038,602 $2,038,602 - - $2,038,602 Budget Adjustments Total $0 $0 $86,576,000 $9,628,023 $96,204,023 $87,967,000 $8,237,023 $0 Convention Center Facilities
District Revenue Fund (791)
TOTAL $0 $0 $86,576,000 $9,628,023 $96,204,023 $87,967,000 $8,237,023 $0 Emergency Reserve Fund (406)
Budget Adjustments
Finance Department Transfer to General Fund - Interest
Income/Revenue from the Use of
Money/Property - - $90,000 - $90,000 $90,000 - -
COVID-19 Emergency Response - - $2,000,000 - $2,000,000 - - $2,000,000 Revenue from Federal Government
(FEMA Reimbursements) - - - - - ($6,000,000) - $6,000,000 Housing
Department
Resident Relief: Rent Relief
Program/Revenue from Federal
Government (ERA2) - - $435,335 - $435,335 $435,335 - -
Testing, Tracing, and Isolation - - ($10,000,000) - ($10,000,000) - - ($10,000,000) Parks, Recreation
and Neighborhood
Services Department Food and Necessities Distribution - Food Services - - $2,000,000 - $2,000,000 - - $2,000,000 Budget Adjustments Total $0 $0 ($5,474,665) $0 ($5,474,665) ($5,474,665) $0 $0 Emergency Reserve Fund (406)
TOTAL $0 $0 ($5,474,665) $0 ($5,474,665) ($5,474,665) $0 $0 - 94 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Budget Adjustments
Transportation
Department
Transfers and Reimbursements
(General Purpose Parking Capital
Fund) - - - - - ($1,588,000) - $1,588,000
Workers' Compensation Claims - - $30,000 - $30,000 - - $30,000 Ending Fund Balance Adjustment - - - ($30,000) ($30,000) - - ($30,000) Fees, Rates, and Charges (Revenue
from City-owned Parking Facilities) - - - - - $1,588,000 - ($1,588,000) Budget Adjustments Total $0 $0 $30,000 ($30,000) $0 $0 $0 $0 General Purpose Parking Fund
(533) TOTAL $0 $0 $30,000 ($30,000) $0 $0 $0 $0
Gift Trust Fund (139)
Budget Adjustments
Parks, Recreation
and Neighborhood
Services Department Almaden Lake Park/Other
Revenue - - $162,000 - $162,000 $162,000 - -
Budget Adjustments Total $0 $0 $162,000 $0 $162,000 $162,000 $0 $0 Gift Trust Fund (139) TOTAL $0 $0 $162,000 $0 $162,000 $162,000 $0 $0 Integrated Waste Management Fund (423)
Clean-Up and Rebudget Actions
Office of the City
Attorney
Tech Adjust: Personal Services
(Overage) $2,000 - - - $2,000 - - $2,000
Environmental
Services Department Tech Adjust: Ending Fund Balance
Adjustment - - - ($2,000) ($2,000) - - ($2,000)
General Purpose Parking Fund (533)
- 95 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Clean-Up and Rebudget Actions
TOTAL $2,000 $0 $0 ($2,000) $0 $0 $0 $0
Budget Adjustments
Environmental
Services Department Integrated Waste Management IDC
Disposal Agreement - - $170,000 - $170,000 - - $170,000 Workers' Compensation Claims - - $26,000 - $26,000 - - $26,000 Single-Family Recycle Plus - ($170,000) - - ($170,000) - - ($170,000) Ending Fund Balance Adjustment - - - ($81,000) ($81,000) - - ($81,000) Planning, Building
and Code
Enforcement
Department Personal Services (Overage) $55,000 - - - $55,000 - - $55,000 Budget Adjustments Total $55,000 ($170,000) $196,000 ($81,000) $0 $0 $0 $0 Integrated Waste Management
Fund (423) TOTAL $57,000 ($170,000) $196,000 ($83,000) $0 $0 $0 $0 Library Parcel Tax Fund (418)
Clean-Up and Rebudget Actions
Human Resources
Department Tech Adjust: Personal Services
(Overage) $1,000 - - - $1,000 - - $1,000
Library Department Tech Adjust: Ending Fund Balance
Adjustment - - - ($1,000) ($1,000) - - ($1,000)
Clean-Up and Rebudget Actions
TOTAL $1,000 $0 $0 ($1,000) $0 $0 $0 $0
Library Parcel Tax Fund (418)
TOTAL $1,000 $0 $0 ($1,000) $0 $0 $0 $0
- 96 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Housing
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($14,000) ($14,000) - - ($14,000)
Human Resources
Department Tech Adjust: Personal Services
(Overage) $1,000 - - - $1,000 - - $1,000
Information
Technology
Department
Tech Adjust: Personal Services
(Overage) $13,000 - - - $13,000 - - $13,000
Clean-Up and Rebudget Actions
TOTAL $14,000 $0 $0 ($14,000) $0 $0 $0 $0
Budget Adjustments
Housing
Department Personal Services (Overage) $400,000 - - - $400,000 - - $400,000 Ending Fund Balance Adjustment - - - ($420,000) ($420,000) - - ($420,000) Planning, Building
and Code
Enforcement
Department Personal Services (Overage) $20,000 - - - $20,000 - - $20,000 Budget Adjustments Total $420,000 $0 $0 ($420,000) $0 $0 $0 $0 Low And Moderate Income
Housing Asset Fund (346)
TOTAL $434,000 $0 $0 ($434,000) $0 $0 $0 $0
Maintenance District No. 2 (Trade Zone Blvd.-Lundy Ave.) Fund (354) Budget Adjustments
Transportation
Department Non-Personal/Equipment (Water
and Contractual Services) - $45,000 - - $45,000 - - $45,000 Ending Fund Balance Adjustment - - - ($45,000) ($45,000) - - ($45,000) Budget Adjustments Total $0 $45,000 $0 ($45,000) $0 $0 $0 $0 Low And Moderate Income Housing Asset Fund (346)
Clean-Up and Rebudget Actions
- 97 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Maintenance District No. 2
(Trade Zone Blvd.-Lundy Ave.)
Fund (354) TOTAL $0 $45,000 $0 ($45,000) $0 $0 $0 $0
Maintenance District No. 5 (Orchard Parkway-Plumeria Drive) Fund (357) Budget Adjustments
Transportation
Department
Non-Personal/Equipment
(Electricity and Contractual
Services) - $4,000 - - $4,000 - - $4,000
Ending Fund Balance Adjustment - - - ($4,000) ($4,000) - - ($4,000) Budget Adjustments Total $0 $4,000 $0 ($4,000) $0 $0 $0 $0 Maintenance District No. 5
(Orchard Parkway-Plumeria
Drive) Fund (357) TOTAL $0 $4,000 $0 ($4,000) $0 $0 $0 $0 Maintenance District No. 9 (Santa Teresa-Great Oaks) Fund (362) Budget Adjustments
Transportation
Department Non-Personal/Equipment (Water) - $42,000 - - $42,000 - - $42,000 Ending Fund Balance Adjustment - - - ($42,000) ($42,000) - - ($42,000) Budget Adjustments Total $0 $42,000 $0 ($42,000) $0 $0 $0 $0 Maintenance District No. 9
(Santa Teresa-Great Oaks) Fund
(362) TOTAL $0 $42,000 $0 ($42,000) $0 $0 $0 $0
Maintenance District No. 13 (Karina-O'Nel) Fund (366)
Budget Adjustments
Transportation
Department
Non-Personal/Equipment
(Contractual Services) - $5,000 - - $5,000 - - $5,000
- 98 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Ending Fund Balance Adjustment - - - ($5,000) ($5,000) - - ($5,000) Budget Adjustments Total $0 $5,000 $0 ($5,000) $0 $0 $0 $0 Maintenance District No. 13
(Karina-O'Nel) Fund (366)
TOTAL $0 $5,000 $0 ($5,000) $0 $0 $0 $0
Maintenance District No. 15 (Silver Creek Valley) Fund (368) Budget Adjustments
Transportation
Department
Non-Personal/Equipment
(Contractual Services) - $15,000 - - $15,000 - - $15,000 Ending Fund Balance Adjustment - - - ($15,000) ($15,000) - - ($15,000) Budget Adjustments Total $0 $15,000 $0 ($15,000) $0 $0 $0 $0 Maintenance District No. 15
(Silver Creek Valley) Fund (368)
TOTAL $0 $15,000 $0 ($15,000) $0 $0 $0 $0
Maintenance District No. 22 (Hellyer Ave.-Silver Creek Valley Rd.) Fund (367) Budget Adjustments
Transportation
Department Non-Personal/Equipment (Water
and Contractual Services) - $27,000 - - $27,000 - - $27,000 Ending Fund Balance Adjustment - - - ($27,000) ($27,000) - - ($27,000) Budget Adjustments Total $0 $27,000 $0 ($27,000) $0 $0 $0 $0 Maintenance District No. 22
(Hellyer Ave.-Silver Creek Valley
Rd.) Fund (367) TOTAL $0 $27,000 $0 ($27,000) $0 $0 $0 $0 - 99 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Budget Adjustments
Housing
Department CalHome (BEGIN) Program - - $350,000 - $350,000 - - $350,000 All Home Grant/Other Revenue - - $500,000 - $500,000 $500,000 - - Ending Fund Balance Adjustment - - - ($350,000) ($350,000) - - ($350,000) SB89 COVID-19
Emergency/Revenue from the Use
of Money/Property - - $68,800 - $68,800 $68,800 - -
Destination: Home Grant:
Guadalupe Emergency Interim
Housing/Other Revenue - - $1,000,000 - $1,000,000 $1,000,000 - - Budget Adjustments Total $0 $0 $1,918,800 ($350,000) $1,568,800 $1,568,800 $0 $0 Multi-Source Housing Fund
(448) TOTAL $0 $0 $1,918,800 ($350,000) $1,568,800 $1,568,800 $0 $0 Planning Development Fee Program Fund (238)
Clean-Up and Rebudget Actions
Human Resources
Department Tech Adjust: Development Fee
Program - Shared Resources
Personal Services (Overage) $1,500 - - - $1,500 - - $1,500 Planning, Building
and Code
Enforcement
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($1,500) ($1,500) - - ($1,500)
Clean-Up and Rebudget Actions
TOTAL $1,500 $0 $0 ($1,500) $0 $0 $0 $0
Budget Adjustments
Planning, Building
and Code
Enforcement
Department
Planning Development Fee
Program - Personal Services
(Overage) $100,000 - - - $100,000 - - $100,000
Multi-Source Housing Fund (448)
- 100 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Fees, Rates, and Charges (Planning
Development Fee Revenue) - - - - - $1,000,000 - ($1,000,000) Ending Fund Balance Adjustment - - - $871,000 $871,000 - - $871,000 Planning Development Fee
Program - Shared Resources
Personal Services (Overage) $29,000 - - - $29,000 - - $29,000 Budget Adjustments Total $129,000 $0 $0 $871,000 $1,000,000 $1,000,000 $0 $0 Planning Development Fee
Program Fund (238) TOTAL $130,500 $0 $0 $869,500 $1,000,000 $1,000,000 $0 $0 Public Works Development Fee Program Fund (241)
Clean-Up and Rebudget Actions
Planning, Building
and Code
Enforcement
Department
Public Works Development Fee
Program - Personal Services
(Overage) $7,500 - - - $7,500 - - $7,500
Public Works
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($7,500) ($7,500) - - ($7,500)
Clean-Up and Rebudget Actions
TOTAL $7,500 $0 $0 ($7,500) $0 $0 $0 $0
Budget Adjustments
Public Works
Department Personal Services (Overage) $600,000 - - - $600,000 - - $600,000 Ending Fund Balance Adjustment - - - ($600,000) ($600,000) - - ($600,000) Budget Adjustments Total $600,000 $0 $0 ($600,000) $0 $0 $0 $0 Public Works Development Fee
Program Fund (241) TOTAL $607,500 $0 $0 ($607,500) $0 $0 $0 $0 - 101 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Human Resources
Department
Tech Adjust: Personal Services
(Overage) $12,000 - - - $12,000 - - $12,000
Information
Technology
Department
Tech Adjust: Personal Services
(Overage) $5,000 - - - $5,000 - - $5,000
Public Works
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($17,000) ($17,000) - - ($17,000)
Clean-Up and Rebudget Actions
TOTAL $17,000 $0 $0 ($17,000) $0 $0 $0 $0
Budget Adjustments
Public Works
Department Non-Personal/Equipment (Public
Works Support Program) - $185,000 - - $185,000 - - $185,000 Personal Services (Vacancy
Savings) ($150,000) - - - ($150,000) - - ($150,000)
Ending Fund Balance Adjustment - - - ($35,000) ($35,000) - - ($35,000) Budget Adjustments Total ($150,000) $185,000 $0 ($35,000) $0 $0 $0 $0 Public Works Program Support
Fund (150) TOTAL ($133,000) $185,000 $0 ($52,000) $0 $0 $0 $0 San José Clean Energy Operating Fund (501)
Budget Adjustments
Community Energy
Department
Cost of Energy - - $15,710,000 - $15,710,000 - - $15,710,000 Commercial Paper Debt Service
Interest - - $100,000 - $100,000 - - $100,000
Fees, Rates, and Charges (Energy
Sales) - - - - - $12,300,000 - ($12,300,000)
Public Works Program Support Fund (150)
Clean-Up and Rebudget Actions
- 102 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Revenue from the State of
California (California Arrearage
Payment Program) - - - - - $4,348,537 - ($4,348,537)
Ending Fund Balance Adjustment - - - $838,537 $838,537 - - $838,537 Budget Adjustments Total $0 $0 $15,810,000 $838,537 $16,648,537 $16,648,537 $0 $0 San José Clean Energy
Operating Fund (501) TOTAL $0 $0 $15,810,000 $838,537 $16,648,537 $16,648,537 $0 $0 Sewer Service And Use Charge Fund (541)
Clean-Up and Rebudget Actions
Environmental
Services Department Tech Adjust: Ending Fund Balance
Adjustment - - - ($1,000) ($1,000) - - ($1,000)
Human Resources
Department Tech Adjust: Personal Services
(Overage) $1,000 - - - $1,000 - - $1,000
Clean-Up and Rebudget Actions
TOTAL $1,000 $0 $0 ($1,000) $0 $0 $0 $0
Sewer Service And Use Charge
Fund (541) TOTAL $1,000 $0 $0 ($1,000) $0 $0 $0 $0
South Bay Water Recycling Operating Fund (570)
Budget Adjustments
Environmental
Services Department SCVWD - Advanced Water
Treatment - - $3,715,307 - $3,715,307 - - $3,715,307
Non-Personal/Equipment
(Savings) - ($1,814,307) - - ($1,814,307) - - ($1,814,307) Personal Services (Savings) ($1,901,000) - - - ($1,901,000) - - ($1,901,000) - 103 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Budget Adjustments Total ($1,901,000) ($1,814,307) $3,715,307 $0 $0 $0 $0 $0 South Bay Water Recycling
Operating Fund (570) TOTAL ($1,901,000) ($1,814,307) $3,715,307 $0 $0 $0 $0 $0 Vehicle Maintenance And Operations Fund (552)
Clean-Up and Rebudget Actions
Human Resources
Department Tech Adjust: Personal Services
(Overage) $10,000 - - - $10,000 - - $10,000
Public Works
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($10,000) ($10,000) - - ($10,000)
Clean-Up and Rebudget Actions
TOTAL $10,000 $0 $0 ($10,000) $0 $0 $0 $0
Budget Adjustments
Public Works
Department Workers' Compensation Claims - - $150,000 - $150,000 - - $150,000 Ending Fund Balance Adjustment - - - ($150,000) ($150,000) - - ($150,000) Inventory Purchases - $150,000 - - $150,000 - - $150,000 Non-Personal/Equipment
(Savings) - ($150,000) - - ($150,000) - - ($150,000)
Budget Adjustments Total $0 $0 $150,000 ($150,000) $0 $0 $0 $0 Vehicle Maintenance And
Operations Fund (552) TOTAL $10,000 $0 $150,000 ($160,000) $0 $0 $0 $0 Water Utility Fund (515)
Clean-Up and Rebudget Actions
Environmental
Services Department
Fund Balance Reconciliation - - - $2,605,331 $2,605,331 - $2,605,331 - Clean-Up and Rebudget Actions
TOTAL $0 $0 $0 $2,605,331 $2,605,331 $0 $2,605,331 $0
- 104 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2021-2022 Year-End Budget Review
Personal Non-Personal Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance ______________________________________________________ ________________________________________________________________ ______________________________________ Budget Adjustments
Environmental
Services Department
Workers' Compensation Claims - - $1,500 - $1,500 - - $1,500 Ending Fund Balance Adjustment - - - ($1,500) ($1,500) - - ($1,500) Budget Adjustments Total $0 $0 $1,500 ($1,500) $0 $0 $0 $0 Water Utility Fund (515)
TOTAL $0 $0 $1,500 $2,603,831 $2,605,331 $0 $2,605,331 $0 Workforce Development Fund (290)
Budget Adjustments
City Manager -
Office of Economic
Development and
Cultural Affairs
Adult Workers - - $360,000 - $360,000 - - $360,000
Dislocated Workers - - ($360,000) - ($360,000) - - ($360,000) Budget Adjustments Total $0 $0 $0 $0 $0 $0 $0 $0
Workforce Development Fund
(290) TOTAL $0 $0 $0 $0 $0 $0 $0 $0
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Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2021-2022 Year-End Budget Review
Department/Proposal
USE SOURCE NET COST
Expense Ending Fund Total Use Revenue Beg Fund Balance Balance
___________________________________________________ _____________________________________ _______________________ _____________ Airport Renewal and Replacement Fund (527)
Ending Fund Balance Adjustment $(41,000) $(41,000) $(41,000) Terminal A Baggage Claim Carousels $41,000 $41,000 $41,000 Budget Adjustments TOTAL $41,000 $(41,000)
Airport Renewal and Replacement Fund (527)
TOTAL $41,000 $(41,000)
Building and Structure Construction Tax Fund (429)
Ending Fund Balance Adjustment $(16,000) $(16,000) $(16,000) TFCA Signal Retiming $16,000 $16,000 $16,000
Budget Adjustments TOTAL $16,000 $(16,000)
Building and Structure Construction Tax Fund
(429) TOTAL $16,000 $(16,000)
Communications Construction and Conveyance Tax Fund (397) Ending Fund Balance Adjustment $(226,000) $(226,000) $(226,000) Silicon Valley Regional Interoperability Authority -
Maintenance $226,000 $226,000 $226,000
Budget Adjustments TOTAL $226,000 $(226,000)
Communications Construction and Conveyance
Tax Fund (397) TOTAL $226,000 $(226,000)
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Attachment F
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2021-2022 Year-End Budget Review
Department/Proposal
USE SOURCE NET COST
Expense Ending Fund Total Use Revenue Beg Fund Balance Balance
___________________________________________________ _____________________________________ _______________________ _____________ Construction Excise Tax Fund (465)
AV Community Engagement Initiative $95,000 $95,000 $95,000 Capital Program and Public Works Department Support
Service Costs (State Gas Tax Pavement Maintenance Fund) $70,000 $70,000 $70,000 Capital Program and Public Works Department Support
Service Costs (VTA Measure B VRF Fund) $65,000 $65,000 $65,000 Capital Program and Public Works Support Service Costs
(VTA Measure B 2016 Fund) $70,000 $70,000 $70,000
Delivering Zero Emissions Communities $100,000 $100,000 $100,000 Ending Fund Balance Adjustment - Construction Excise
Tax Fund $(95,000) $(95,000) $(95,000)
Other Revenue (Delivering Zero Emissions Communities) $100,000 $(100,000) Pavement Maintenance - SB1 Road Repair & Accountability Act 2017 $(45,000) $(45,000) $(45,000)
Pavement Maintenance - SB1 Road Repair & Accountability Act 2017 $17,306 $17,306 $17,306
Pavement Maintenance - State Gas Tax $(1,213,583) $(1,213,583) $(1,213,583) Pavement Maintenance - State Gas Tax $(25,000) $(25,000) $(25,000) Pavement Maintenance - VTA Measure B 2016 $(70,000) $(70,000) $(70,000) Pavement Maintenance - VTA Measure B VRF $(65,000) $(65,000) $(65,000) - 107 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2021-2022 Year-End Budget Review
Department/Proposal
USE SOURCE NET COST
Expense Ending Fund Total Use Revenue Beg Fund Balance Balance
___________________________________________________ _____________________________________ _______________________ _____________ Construction Excise Tax Fund (465)
Revenue from State of California (Pavement Maintenance - SB1 Road Repair & Accountability Act 2017) $17,306 $(17,306) Revenue from State of California (Pavement Maintenance - State Gas Tax) $(1,213,583) $1,213,583
Budget Adjustments TOTAL $(1,001,277) $(95,000) $(1,096,277) $(1,096,277) Construction Excise Tax Fund (465) TOTAL $(1,001,277) $(95,000) $(1,096,277) $(1,096,277) Convention and Cultural Affairs Capital Fund (560)
Tech Adjust: Ending Fund Balance $75,000 $75,000 $75,000 Tech Adjust: Transfers and Reimbursements (Transfer from Convention and Cultural Affairs Fund) $75,000 $(75,000) Clean-Up and Rebudget Actions TOTAL $75,000 $75,000 $75,000 Convention and Cultural Affairs Capital Fund
(560) TOTAL $75,000 $75,000 $75,000
Council District 2 Construction and Conveyance Tax Fund (378) Ending Fund Balance Adjustment $(55,000) $(55,000) $(55,000) iStar Great Oaks Park Design Review and Inspection $55,000 $55,000 $55,000 Budget Adjustments TOTAL $55,000 $(55,000)
Council District 2 Construction and Conveyance
Tax Fund (378) TOTAL $55,000 $(55,000)
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Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2021-2022 Year-End Budget Review
Department/Proposal
USE SOURCE NET COST
Expense Ending Fund Total Use Revenue Beg Fund Balance Balance
___________________________________________________ _____________________________________ _______________________ _____________ Council District 5 Construction and Conveyance Tax Fund (382) Ending Fund Balance Adjustment $(8,000) $(8,000) $(8,000) Mount Pleasant Park Tennis Courts Resurfacing $8,000 $8,000 $8,000 Budget Adjustments TOTAL $8,000 $(8,000)
Council District 5 Construction and Conveyance
Tax Fund (382) TOTAL $8,000 $(8,000)
Fire Construction and Conveyance Tax Fund (392)
Ending Fund Balance Adjustment $(40,000) $(40,000) $(40,000) Fire Station 37 FF&E $101,000 $101,000 $101,000
Mobile Data Computer Replacements $40,000 $40,000 $40,000 New Fire Station FF&E Reserve $(101,000) $(101,000) $(101,000) Budget Adjustments TOTAL $40,000 $(40,000)
Fire Construction and Conveyance Tax Fund (392)
TOTAL $40,000 $(40,000)
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Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2021-2022 Year-End Budget Review
Department/Proposal
USE SOURCE NET COST
Expense Ending Fund Total Use Revenue Beg Fund Balance Balance
___________________________________________________ _____________________________________ _______________________ _____________ General Purpose Parking Capital Fund (559)
Ending Fund Balance Adjustment $1,588,000 $1,588,000 $1,588,000 Transfer to General Purpose Parking Operating Fund $(1,588,000) $(1,588,000) $(1,588,000) Budget Adjustments TOTAL $(1,588,000) $1,588,000
General Purpose Parking Capital Fund (559)
TOTAL $(1,588,000) $1,588,000
Ice Centre Expansion Bond Fund (490)
Debt Service - Series 2020B Bonds $261,910 $261,910 $261,910 Ending Fund Balance Adjustment $(131,261) $(131,261) $(131,261) Revenue from Use of Money and Property (Interest) $130,649 $(130,649) Budget Adjustments TOTAL $261,910 $(131,261) $130,649 $130,649 Ice Centre Expansion Bond Fund (490) TOTAL $261,910 $(131,261) $130,649 $130,649 Library Construction and Conveyance Tax Fund (393)
Capital Program and Public Works Department Support
Service Costs $8,000 $8,000 $8,000
Ending Fund Balance Adjustment $(8,000) $(8,000) $(8,000) Budget Adjustments TOTAL $8,000 $(8,000)
Library Construction and Conveyance Tax Fund
(393) TOTAL $8,000 $(8,000)
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Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2021-2022 Year-End Budget Review
Department/Proposal
USE SOURCE NET COST
Expense Ending Fund Total Use Revenue Beg Fund Balance Balance
___________________________________________________ _____________________________________ _______________________ _____________ Major Collectors and Arterials Fund (421)
6th and Taylor Traffic Signal $350,000 $350,000 $350,000 Ending Fund Balance Adjustment $(350,000) $(350,000) $(350,000) Budget Adjustments TOTAL $350,000 $(350,000)
Major Collectors and Arterials Fund (421) TOTAL $350,000 $(350,000) Parks Central Construction and Conveyance Tax Fund (390) Ending Fund Balance Adjustment $(30,000) $(30,000) $(30,000) Parkland Dedication and Park Impact Ordinance Fees
Nexus Study $30,000 $30,000 $30,000
Budget Adjustments TOTAL $30,000 $(30,000)
Parks Central Construction and Conveyance Tax
Fund (390) TOTAL $30,000 $(30,000)
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Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2021-2022 Year-End Budget Review
Department/Proposal
USE SOURCE NET COST
Expense Ending Fund Total Use Revenue Beg Fund Balance Balance
___________________________________________________ _____________________________________ _______________________ _____________ Public Safety and Infrastructure Bond Fund - Traffic (498) Ending Fund Balance Adjustment (Traffic Capital) $(472) $(472) $(472) Transfer to the General Fund: Measure T Reimbursement $472 $472 $472 Budget Adjustments TOTAL $472 $(472)
Public Safety and Infrastructure Bond Fund -
Traffic (498) TOTAL $472 $(472)
Residential Construction Tax Contribution Fund (420)
Capital Program and Public Works Department Support
Service Costs $2,000 $2,000 $2,000
Ending Fund Balance Adjustment $(2,000) $(2,000) $(2,000) Budget Adjustments TOTAL $2,000 $(2,000)
Residential Construction Tax Contribution Fund
(420) TOTAL $2,000 $(2,000)
Service Yards Construction and Conveyance Tax Fund (395) Central Service Yard - Service Yards Generators
Replacement $10,000 $10,000 $10,000
Debt Service for Phase I Bonds $13,000 $13,000 $13,000
Ending Fund Balance Adjustment $(23,000) $(23,000) $(23,000) Budget Adjustments TOTAL $23,000 $(23,000)
Service Yards Construction and Conveyance Tax
Fund (395) TOTAL $23,000 $(23,000)
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Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2021-2022 Year-End Budget Review
Department/Proposal
USE SOURCE NET COST
Expense Ending Fund Total Use Revenue Beg Fund Balance Balance
___________________________________________________ _____________________________________ _______________________ _____________ Subdivision Park Trust Fund (375)
Capitol Turnkey Park Design Review and Inspection $7,000 $7,000 $7,000 Future PDO/PIO Projects Reserve $(119,000) $(119,000) $(119,000) Mount Pleasant Park Tennis Courts Resurfacing $7,000 $7,000 $7,000 Tamien Park Developments (Phase II) $105,000 $105,000 $105,000 Budget Adjustments TOTAL
Subdivision Park Trust Fund (375) TOTAL
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