FINANCE DEPARTMENT
Monthly Financial Report
Financial Results for the Month Ended August 31, 2022
Fiscal Year 2022-2023
(UNAUDITED)
Finance Department, City of San José
Monthly Financial Report
Financial Results for the Month Ended August 31, 2022
Fiscal Year 2022-2023
(UNAUDITED)
Table of Contents
Page
Reference
General Fund
Comparison of Current Year's Monthly Cash Balance vs.
Prior Year’s Balance......................................……………………………………….… 1 Comparison of Current Year-to-Date Revenues vs.
Prior Year-to-Date Revenues……….........................….……………………………… 2 Comparison of Current Year-to-Date Expenditures vs.
Prior Year-to-Date Expenditures……….……………………...................…….……… 2 Comparison of Current Year-to-Date Revenues for Major Revenue Sources vs. Prior Year-to-Date Revenues……….................................................…………… 3 Comparison of Current Year-to-Date Expenditures by Type vs. Prior Year-to-Date Expenditures .……..............……………………...…………… 3 Source and Use of Funds.............................………………………………………………… 4 Supplemental Schedule of Departmental Revenues.......................……………………… 7 Other Funds
Special Funds
Comparison of Current Year-to-Date Construction & Conveyance Tax Revenues vs. Prior Year-to-Date Revenues.………………..........………....………...………...… 8 Comparison of Current Year-to-Date Construction & Conveyance Tax Expenditures vs. Prior Year-to-Date Expenditures................………….………..…………..……….. 8 Comparison of Year-to-Date Revenues and YTD Expenditures vs. Prior Year-to-Date Revenue and Expenditures for:
Airport Revenue Fund 521 and Airport Maintenance & Operation Fund 523…….. 9 WPCP Operation Fund 513.......................................……………………………….. 10 General Purpose Parking Fund 533 & 559...………………………………….……...
Clean Energy Fund 501………………………………………………………………....
11 12
Source and Use of Funds ………………………………………………..…………….…….. 13 Finance Department, City of San José
Monthly Financial Report
Financial Results for the Month Ended August 31, 2022
Fiscal Year 2022-2023
(UNAUDITED)
Table of Contents
Page
Reference
Other Funds (Cont’d)
Capital Project Funds
Source and Use of Funds.................................…………………………....................... 16 Other Fund Types
Source and Use of Funds.................................…………………………....................... 17
Submitted by:
JULIA H. COOPER
Director of Finance
MONTH FY 2022-2023 FY 2021-2022 FY 2020-2021 FY 2019-2020 JULY (1) $ 566,915,115 $ 358,124,221 $ 238,661,153 358,057,314 AUGUST 367,985,840 538,605,518 323,738,458 304,849,235
SEPTEMBER 428,548,372 - 215,370,108 283,092,234
OCTOBER 440,238,436 - 170,467,897 288,196,905
NOVEMBER 442,957,719 - 100,622,899 299,006,136
DECEMBER 437,194,188 - 71,502,262 317,868,572
JANUARY 580,885,854 - 108,130,590 360,969,681
FEBRUARY 496,453,999 - 217,629,193 348,806,133
MARCH 508,488,546 - 200,717,737 325,495,352
APRIL 500,240,167 - 318,260,683 326,537,038
MAY 605,557,239 - 303,297,059 327,914,999
JUNE 575,342,891 - 384,019,042 419,046,570
GENERAL FUND MONTHLY CASH BALANCES
$
$50
$100
$150
$200
$250
$300
$350
$400
$450
$500
$550
$600
$650
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
MONTH-END BALANCES (MILLIONS)
GENERAL FUND
Comparison of Cash Balances vs. Prior Year's Balance
FY 2022-2023 FY 2021-2022
FY 2020-2021 FY 2019-2020
Note: 1) Decrease in revenues is due to $275.0 million received in TRAN proceeds in FY 2023 compared to $285.0 million in FY 2022.
2) The General Fund received real property transfer tax (Measure E) of $8.8 million as of August 2022 compared to $22.7 million as of August 2021.
$
$300
$600
$900
$1,200
$1,500
$1,800
$2,100
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
GENERAL FUND
Comparison of YTD Revenues vs. Prior YTD Revenues
Actual
FY 2021-2022 YTD FY 2022-2023 YTD
$
$300
$600
$900
$1,200
$1,500
$1,800
$2,100
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
GENERAL FUND
Comparison of YTD Expenditures vs. Prior YTD Expenditures Actual
FY 2021-2022 YTD FY 2022-2023 YTD
Note: 1) The Other Revenue category was removed from the General Fund Major Revenues chart because inclusion of it would cause the y-axis to extend to $300 million. This caused the other categories to be illegible. The FY 2023 YTD actuals were $279.6 million compared to $294.0 million in FY 2022. Decrease in Other Revenue is primarily due to $275.0 million received in TRAN proceeds in FY 2023 compared to $285.0 million in FY 2022.
2) Real property transfer tax revenue decreased $13.9 million due to a decline in property transfers subject to the tax.
3) Increase in non-department expenditures is due to $25.5 million transfers from General Fund to other funds as of August 2022. No transfer was recorded through August 2021. $
$20
$40
$60
$80
Sales Tax Fran Fees Util Tax Business
Taxes
Lic & Permits Real Prop
Transfer Tax
Fees and
Charges Rev
(MILLIONS)
GENERAL FUND MAJOR REVENUES
Comparison of YTD Actual vs. Prior YTD Actual
FY 2021-2022 YTD FY 2022-2023 YTD
$
$20
$40
$60
$80
(MILLIONS)
GENERAL FUND MAJOR EXPENDITURES
Comparison of YTD Actual vs. Prior YTD Actual
FY 2021-2022 YTD FY 2022-2023 YTD
PRIOR YTD % % CHANGE
ADOPTED YTD REVISED CUR YTD PRIOR OF PRIOR CUR YTD LESS CUR YTD ACTUAL FY 2022-2023 BUDGET C/O FY 2022-2023 CUR YTD ACTUAL % YTD YEAR-END PRIOR YEAR-END PRIOR YTD LESS PRIOR YTD BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL (*) OF BUDGET ACTUAL (*) ACTUAL ACTUAL (*) ACTUAL ACTUAL Fund Balance
Prior Year Encumbrances - - 53,358 53,358 53,358 100.00% 57,057 101.14% 56,415 (3,699) -6.48% Available Balance 475 507,134 - 507,609 507,609 100.00% 321,188 87.00% 369,180 186,421 58.04% Total Fund Balance 475 53,358 507,134 560,967 560,967 100.00% 378,245 88.87% 425,595 182,722 48.31%General Revenues Property Tax - 427,000 - 427,000 - 0.00% - 0.00% 414,124 - 0.00%Sales Tax - 331,000 - 331,000 8,400 2.54% 9,724 3.01% 323,144 (1,324) -13.62%Telephone Line Tax - 20,000 - 20,000 1,386 6.93% 1,765 8.28% 21,314 (379) -21.47%Transient Occupancy Tax - 11,000 - 11,000 857 7.79% 551 5.24% 10,515 306 55.54%Franchise Fees - 49,168 - 49,168 1,120 2.28% 1,098 2.27% 48,378 22 2.00%Utility Tax - 107,450 - 107,450 9,847 9.16% 3,219 3.11% 103,592 6,628 205.90%Business Taxes - 86,000 - 86,000 11,814 13.74% 11,647 13.91% 83,704 167 1.43%Real Property Transfer Tax 65,000 65,000 8,838 13.60% 22,748 20.68% 110,015 (13,910) -61.15%Licenses and Permits - 20,993 - 20,993 4,076 19.42% 6,443 28.82% 22,354 (2,367) -36.74%Fines, Forfeits and Penalties - 12,232 - 12,232 1,987 16.24% 1,769 11.66% 15,174 218 12.32%Use of Money and Property - 8,779 - 8,779 1,140 12.99% 734 8.03% 9,136 406 55.31%Revenue from Local Agencies 66 17,108 - 17,174 1,017 5.92% 359 1.44% 24,896 658 183.29%Revenue from State of CA - 26,890 - 26,890 (376) -1.40% 655 2.73% 23,988 (1,031) -157.40%Revenue from Federal Government - 7,111 - 7,111 (303) -4.26% (2,383) -45.70% 5,215 2,080 -87.28%Fees, Rates and Charges - 23,914 - 23,914 2,399 10.03% 3,513 16.04% 21,901 (1,114) -31.71%Other Revenues 360,000 16,824 - 376,824 279,558 74.19% 293,960 89.10% 329,934 (14,402) -4.90% Total General Revenues 360,066 1,230,469 - 1,590,535 331,760 20.86% 355,802 22.70% 1,567,384 (24,042) -6.76% Transfers & Reimbursements
Overhead Reimbursements - 73,801 - 73,801 38,699 52.44% 39,320 73.29% 53,651 (621) -1.58%Transfers from Other Funds - 31,962 - 31,962 7,240 22.65% 3,344 4.01% 83,419 3,896 116.51%Reimbursements for Services - 16,296 - 16,296 - 0.00% - 0.00% 34,395 - 0.00% Total Transfers & Reimbursements - 122,059 - 122,059 45,939 37.64% 42,664 24.88% 171,465 3,275 7.68%Total Sources 360,541 1,859,662 53,358 2,273,561 938,666 41.29% 776,711 35.89% 2,164,444 161,955 20.85% (*) - Current YTD Actual, Prior YTD Actual and Prior Year-End Actual are based on the Generally Accepted Accounting Principles (GAAP) basis in the United States. This results in some variances from the budgetary basis as certain transactions are recognized as revenues or expenditures on a budgetary basis but not on a GAAP basis.Note: Figures may not total due to rounding.
CITY OF SAN JOSE
GENERAL FUND SOURCE AND USE OF FUNDS
FUND BALANCE, REVENUE, TRANSFERS & REIMBURSEMENTS
FOR THE MONTHS ENDED AUGUST, 2022
(UNAUDITED)
( $000's )
PRIOR YTD % % CHANGE
ADOPTED YTD REVISED CUR YTD PRIOR OF PRIOR CUR YTD LESS CUR YTD ACTUAL FY 2022-2023 BUDGET C/O FY 2022-2023 ACTUAL % YTD YEAR-END PRIOR YEAR-END PRIOR YTD LESS PRIOR YTD BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL (*) ENCUMBR OF BUDGET ACTUAL (1)(*) ACTUAL ACTUAL (1)(*) ACTUAL (1) ACTUAL General Government
Mayor and Council 17,369 - 101 17,470 2,191 86 12.54% 2,146 13.85% 15,494 45 2.10% City Attorney 17,720 - 1,463 19,183 2,454 1,742 12.79% 2,462 13.88% 17,741 (8) -0.32% City Auditor 2,776 - 5 2,781 338 5 12.15% 342 15.16% 2,256 (4) -1.17% City Clerk 3,289 - 10 3,299 364 152 11.03% 482 13.91% 3,465 (118) -24.48%City Manager 22,022 - 1,459 23,481 2,791 1,814 11.89% 2,681 13.86% 19,347 110 4.10%Finance 21,782 - 624 22,406 2,404 1,203 10.73% 2,593 13.17% 19,690 (189) -7.29% Information Technology 29,768 - 3,726 33,494 2,550 3,699 7.61% 2,661 12.05% 22,081 (111) -4.17%Human Resources 12,572 - 239 12,811 1,403 4,313 10.95% 1,994 18.48% 10,792 (591) -29.64% Independent Police Auditor 1,600 - - 1,600 175 - 10.94% 215 14.33% 1,500 (40) -18.60%Office of Economic Development 5,903 - 703 6,606 828 685 12.53% 1,077 19.85% 5,425 (249) -23.12% Total General Government 134,801 - 8,330 143,131 15,498 13,699 10.83% 16,653 14.14% 117,791 (1,155) -6.94% Public Safety
Fire 271,114 - 1,524 272,638 39,652 2,033 14.54% 41,002 15.32% 267,567 (1,350) -3.29%Police 486,732 - 3,756 490,488 66,468 4,473 13.55% 68,929 14.29% 482,453 (2,461) -3.57% Total Public Safety 757,846 - 5,280 763,126 106,120 6,506 13.91% 109,931 14.66% 750,020 (3,811) -3.47% Capital Maintenance
Transportation 43,854 - 1,545 45,399 4,739 2,988 10.44% 3,924 10.76% 36,455 815 20.77% Public Works 42,886 - 1,258 44,144 5,642 4,215 12.78% 4,947 12.57% 39,366 695 14.05% Total Capital Maintenance 86,740 - 2,803 89,543 10,381 7,203 11.59% 8,871 11.70% 75,821 1,510 17.02% Community Service
Housing 618 - 140 758 46 135 6.07% (3) -0.70% 429 49 -1633% Library 40,946 - 1,726 42,672 4,984 5,181 11.68% 4,969 12.96% 38,348 15 0.30% Planning, Bldg & Code Enf. 17,642 - 414 18,056 1,985 484 10.99% 2,050 14.77% 13,881 (65) -3.17% Parks, Rec & Neigh Svcs 104,522 - 1,729 106,251 13,197 5,104 12.42% 11,110 13.53% 82,132 2,087 18.78% Environmental Services 5,337 - 340 5,677 422 1,396 7.43% 282 9.99% 2,824 140 49.65% Total Community Services 169,065 - 4,349 173,414 20,634 12,300 11.90% 18,408 13.38% 137,614 2,226 12.09% Total Dept. Expenditures 1,148,452 - 20,762 1,169,214 152,633 39,708 13.05% 153,863 14.23% 1,081,246 (1,230) -0.80% (*) - Current YTD Actual, Prior YTD Actual and Prior Year-End Actual are based on the Generally Accepted Accounting Principles (GAAP) basis in the United States. This results in some variances from the budgetary basis as certain transactions are recognized as revenues or expenditures on a budgetary basis but not on a GAAP basis.
YEAR-TO-DATE
CITY OF SAN JOSE
GENERAL FUND SOURCE AND USE OF FUNDS
EXPENDITURES
FOR THE MONTHS ENDED AUGUST, 2022
( UNAUDITED )
( $000's )
Note: Figures may not total due to rounding.
PRIOR YTD % % CHANGE
ADOPTED YTD REVISED CUR YTD PRIOR OF PRIOR CUR YTD LESS CUR YTD ACTUAL FY 2022-2023 BUDGET C/O FY 2022-2023 ACTUAL % YTD YEAR-END PRIOR YEAR-END PRIOR YTD LESS PRIOR YTD BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL (*) ENCUMBR OF BUDGET ACTUAL (1)(*) ACTUAL ACTUAL (1)(*) ACTUAL (1) ACTUAL
YEAR-TO-DATE
CITY OF SAN JOSE
GENERAL FUND SOURCE AND USE OF FUNDS
EXPENDITURES
FOR THE MONTHS ENDED AUGUST, 2022
( UNAUDITED )
( $000's )
Non-Dept Expenditures
City-wide Expenditures: Econ & Neighborhood Develop. 92,239 38,557 138,481 7,685 (6,628) 12,402 -4.79% 4,080 10.93% 37,322 (10,708) -262.45% Environmental & Utility Services 1,347 - 173 1,520 (37) 444 -2.43% 68 3.87% 1,757 (105) -154.41% Public Safety 28,786 66 584 29,436 3,519 579 11.95% 3,904 15.70% 24,860 (385) -9.86% Recreation & Cultural Services 26,711 50 1,910 28,671 472 2,568 1.65% 62 0.35% 17,867 410 661.29% Transportation Services 5,174 - 7 5,181 88 7 1.70% 11 0.26% 4,246 77 700.00% Strategic Support 59,156 360,000 4,295 423,451 3,510 5,040 0.83% 8,428 2.66% 316,809 (4,918) -58.35% Total City-wide Expenditures 213,413 398,673 14,654 626,740 924 21,040 0.15% 16,553 4.11% 402,861 (15,629) -94.42% Other Non-Dept Expenditures: Capital Improvements 50,933 - 17,192 68,125 981 17,925 1.44% 653 1.73% 37,729 328 50.23% Transfers to Other Funds 25,469 - - 25,469 25,469 - 100.00% - 0.00% 27,992 25,469 N/A Total Non-Dept Expenditures 289,815 398,673 31,846 720,334 27,374 38,965 3.80% 17,206 3.67% 468,582 10,168 59.10% Reserves
Contingency Reserve 41,000 - - 41,000 - - 0.00% - 0.00% - - 0.00% Earmarked Reserves 380,395 (38,132) 343,013 750 - 750 0.00% - 0.00% 1,275 - 0.00% Total Reserves 421,395 (38,132) 384,013 750 - 750 0.00% - 0.00% 1,275 - 0.00% Total Uses 1,859,662 360,541 53,358 2,273,561 180,007 79,423 7.92% 171,069 11.03% 1,551,103 8,938 5.22% Note: Figures may not total due to rounding.
(*) - Current YTD Actual, Prior YTD Actual and Prior Year-End Actual are based on the Generally Accepted Accounting Principles (GAAP) basis in the United States. This results in some variances from the budgetary basis as certain transactions are recognized as revenues or expenditures on a budgetary basis but not on a GAAP basis.
PRIOR YTD % % CHANGE
ADOPTED YTD REVISED CUR CUR YTD PRIOR OF PRIOR CUR YTD LESS CUR YTD ACTUAL FY 2022-2023 BUDGET C/O FY 2022-2023 YTD ACTUAL % YTD YEAR-END PRIOR YTD LESS PRIOR YTD BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL (*) OF BUDGET ACTUAL (*) ACTUAL ACTUAL (*) ACTUAL ACTUAL Police - 1,032 - 1 177 ,032 17.15% 97 12.75% 761 80 82.47% Public Works - - - - 1 - - 0.00% - 1 N/A
Transportation - 2,106 - 2 255 ,106 12.11% 324 20.69% 1,566 (69) -21.30% Library 26 - - 26 11 42.31% 6 14.29% 42 5 83.33%
Planning, Bldg & Code Enforcement - - - - - 0.00% - 0.00% - - 0.00% Parks Rec & Neigh Svcs - 18,010 - 18 1 ,010 ,436 7.97% 2,550 15.89% 16,046 (1,114) -43.69% Miscellaneous Dept Charges - 2,740 - 2 519 ,740 18.94% 536 15.38% 3,486 (17) -3.17% Total Fees, Rates, and Charges 23,914 - - 23,914 2,399 10.03% 3,513 16.04% 21,901 (1,114) -31.71% Note: Figures may not total due to rounding
(*) - Current YTD Actual, Prior YTD Actual and Prior Year-End Actual are based on the Generally Accepted Accounting Principles (GAAP) basis in the United States. This results in some variances from the budgetary basis as certain transactions are recognized as revenues or expenditures on a budgetary basis but not on a GAAP basis. (UNAUDITED)
CITY OF SAN JOSE
GENERAL FUND SOURCE AND USE OF FUNDS
FOR THE MONTHS ENDED AUGUST, 2022
SUPPLEMENTAL SCHEDULE - DEPARTMENTAL REVENUES
PRIOR YEAREND
( $000's )
Note: 1) Negative revenues in July 2021 is due to year-end adjustments (accrual reversals). -$10
$
$10
$20
$30
$40
$50
$60
$70
$80
$90
$100
$110
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
CONSTRUCTION & CONVEYANCE TAX FUNDS
377-378 & 380-398
Comparison of YTD Revenues vs. Prior YTD Revenues
FY 2021-2022 YTD FY 2022-2023 YTD
$
$10
$20
$30
$40
$50
$60
$70
$80
$90
$100
$110
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
CONSTRUCTION & CONVEYANCE TAX FUNDS
377-378 & 380-398
Comparison of YTD Expenditures vs. Prior YTD Expenditures FY 2021-2022 YTD FY 2022-2023 YTD
Note: 1) Increase in passenger activity resulted in an overall increase in rentals/concession income, parking and landing fees' revenues.
$
$20
$40
$60
$80
$100
$120
$140
$160
$180
$200
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
AIRPORT REVENUE FUND 521
Comparison of YTD Revenues vs. Prior YTD Revenues
FY 2021-2022 YTD FY 2022-2023 YTD
$
$20
$40
$60
$80
$100
$120
$140
$160
$180
$200
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
AIRPORT MAINTENANCE & OPERATION FUND 523
Comparison of YTD Expenditures vs. Prior YTD Expenditures FY 2021-2022 YTD FY 2022-2023 YTD
Note: 1) July 2022 expenditures were lower due to a timing difference in posting the indirect cost reimbursement from this fund to the general fund. The entry was completed in August 2022. $
$20
$40
$60
$80
$100
$120
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
WPCP OPERATION FUND 513
Comparison of YTD Revenues vs. Prior YTD Revenues
FY 2021-2022 YTD FY 2022-2023 YTD
$
$20
$40
$60
$80
$100
$120
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
WPCP OPERATION FUND 513
Comparison of YTD Expenditures vs. Prior YTD Expenditures FY 2021-2022 YTD FY 2022-2023 YTD
Note: 1) July 2022 expenditures were lower due to a timing difference in posting the indirect cost reimbursement from this fund to the general fund. The entry was completed in August 2022. -$2
$
$2
$4
$6
$8
$10
$12
$14
$16
$18
$20
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
GENERAL PURPOSE PARKING FUNDS 533 & 559
Comparison of YTD Revenues vs. Prior YTD Revenues
FY 2021-2022 YTD FY 2022-2023 YTD
$
$2
$4
$6
$8
$10
$12
$14
$16
$18
$20
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
GENERAL PURPOSE PARKING FUNDS 533 & 559
Comparison of YTD Expenditures vs. Prior YTD Expenditures FY 2021-2022 YTD FY 2022-2023 YTD
Note: 1) Increase in Clean Energy revenue is due to three rate changes that have been implemented in the past 12 months. These increases were implemented to align with PG&E rate increases. $
$40
$80
$120
$160
$200
$240
$280
$320
$360
$400
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
CLEAN ENERGY FUND 501
Comparison of YTD Revenues vs. Prior YTD Revenues
FY 2021-2022 YTD FY 2022-2023 YTD
$
$40
$80
$120
$160
$200
$240
$280
$320
$360
$400
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
CLEAN ENERGY FUND 501
Comparison of YTD Expenditures vs. Prior YTD Expenditures FY 2021-2022 YTD FY 2022-2023 YTD
CITY OF SAN JOSE
SPECIAL FUNDS
SOURCE AND USE OF FUNDS
(UNAUDITED)
( $000's )
ADOPTED YTD REVISED PRIOR
FY 2022-2023 BUDGET C/O FY 2022-2023 Y-T-D
BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL ENCUMBR ACTUAL
Construction/Conveyance Tax
Prior Year Encumbrance - - 9,867 9 9,867 ,867 - 7,770
Beginning Fund Balance 107 - ,423 - 107 107 ,423 ,423 - 78,972 Revenues - 77,226 - 77 8 ,226 ,451 - 6,023
Total Sources - 9,867 194,516 184,649 125,741 - 92,765
Total Uses 184,649 - 9,867 194,516 4,585 14,281 5,683
Airport
Prior Year Encumbrance - - 31,540 31 31,540 ,540 - 23,506 Beginning Fund Balance 230 - ,050 - 230 230 ,050 ,050 - 217,500 Revenues - 616,376 - 616 32 ,376 ,537 - 20,848
Total Sources - 31,540 846,426 877,966 294,127 - 261,854 Total Uses 846,426 - 31,540 877,966 17,294 38,922 19,436 Waste Water Treatment
Prior Year Encumbrance - - 276,775 276 276,775 ,775 - 264,703 Beginning Fund Balance 307 ,060 (3,807) - 303,253 303,253 - 231,202 Revenues - 900,024 - 900,024 196,848 - 178,908
Total Sources 1,207,084 276,775 (3,807) 1,480,052 776,876 - 674,813 Total Uses 1,207,084 276,775 (3,807) 1,480,052 23,704 309,302 17,153 Parking
Prior Year Encumbrance - - 7,501 7 7,501 ,501 - 8,355
Beginning Fund Balance 28 - ,170 - 28 28 ,170 ,170 - 28,528 Revenues - 15,683 - 15 1 ,683 ,837 - 649
Total Sources 43,853 - 7,501 51,354 37,508 - 37,532
Total Uses 43,853 - 7,501 51,354 2,407 11,429 2,476
Municipal Water
Prior Year Encumbrance - - 8,443 8 8,443 ,443 - 5,407
Beginning Fund Balance 28 - ,677 - 28 28 ,677 ,677 - 32,108 Revenues - 72,040 - 72 5 ,040 ,503 - 4,845
Total Sources - 8,443 109,160 100,717 42,623 - 42,360
Total Uses 100,717 - 8,443 109,160 7,016 10,201 5,235
Note: Figures may not total due to rounding.
FOR THE MONTHS ENDED AUGUST, 2022
YEAR-TO-DATE
CITY OF SAN JOSE
SPECIAL FUNDS
SOURCE AND USE OF FUNDS
(UNAUDITED)
( $000's )
ADOPTED YTD REVISED PRIOR
FY 2022-2023 BUDGET C/O FY 2022-2023 Y-T-D
BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL ENCUMBR ACTUAL
FOR THE MONTHS ENDED AUGUST, 2022
YEAR-TO-DATE
Community Energy
Prior Year Encumbrance - - 4,793 4 4,793 ,793 - 11,076
Beginning Fund Balance 85 - ,706 - 85 85 ,706 ,706 - 43,752 Revenues - 416,808 - 416 108 ,808 ,183 - 58,236
Total Sources - 4,793 507,307 502,514 198,682 - 113,064 Total Uses 502,514 - 4,793 507,307 70,770 131,772 71,653 Gas Tax
Revenues - 15,500 - 15 - ,500 - 1,178
Total Sources - 15,500 - 15,500 - - 1,178
Total Uses 15,500 - - 15,500 - - -
Building and Structures
Prior Year Encumbrance - - 3,874 3 3,874 ,874 - 4,757
Beginning Fund Balance 94 - ,604 - 94 94 ,604 ,604 - 87,119 Revenues - 88,048 - 88 4 ,048 ,062 - 3,039
Total Sources - 3,874 186,526 182,652 102,540 - 94,915
Total Uses 182,652 - 3,874 186,526 2,791 3,844 1,606
Residential Construction
Beginning Fund Balance - 2,537 - 2 2 ,537 ,537 - 2,319
Revenues 224 - - 224 49 - 15
Total Sources 2,761 - - 2,761 2,586 - 2,334
Total Uses 2,761 - - 2,761 2 - 15
Transient Occupancy Tax
Prior Year Encumbrance - - 675 675 675 - 949
Beginning Fund Balance - 3,069 - 3 3 ,069 ,069 - 393
Revenues - 16,555 - 16 1 ,555 ,287 - 829
Total Sources 19,624 - 675 20,299 5,031 - 2,171
Total Uses 19,624 - 675 20,299 1,415 3,781 1,039
Conventions, Arts & Entertainment
Prior Year Encumbrance - - 64 64 64 - 125
Beginning Fund Balance - 1,898 - 1 1 ,898 ,898 - 2,524
Revenues - 12,182 - 12 1 ,182 ,072 - (73)
Total Sources 14,080 - 64 14,144 3,034 - 2,576
Total Uses 14,080 - 64 14,144 5,040 7,873 2,868
Note: Figures may not total due to rounding.
CITY OF SAN JOSE
SPECIAL FUNDS
SOURCE AND USE OF FUNDS
(UNAUDITED)
( $000's )
ADOPTED YTD REVISED PRIOR
FY 2022-2023 BUDGET C/O FY 2022-2023 Y-T-D
BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL ENCUMBR ACTUAL
FOR THE MONTHS ENDED AUGUST, 2022
YEAR-TO-DATE
Golf
Beginning Fund Balance - 2,355 - 2 2 ,355 ,355 - 1,977
Revenues 720 - - 720 2 - 2
Total Sources 3,075 - - 3,075 2,357 - 1,979
Total Uses 3,075 - - 3,075 (1) - 14
American Rescue Plan Act
Prior Year Encumbrance - - 12,843 12 12,843 ,843 - 216
Beginning Fund Balance 31 - ,502 - 31 31 ,502 ,502 - 130,955 Revenues - 57,136 - 57 2 ,136 ,361 - (439)
Total Sources 88,638 - 12,843 101,481 46,706 - 130,732
Total Uses 88,638 - 12,843 101,481 1,709 17,743 700
Emergency Reserve
Beginning Fund Balance (40,221) - - (40,221) (40,221) - 413 Revenues - 41,235 - 41 - ,235 - 44,765
Total Sources - 1,015 - 1,015 (40,221) - 45,178
Total Uses 1,015 - - 1,015 15 3,900 (1,572)
Low and Moderate Income Housing Asset
Beginning Fund Balance 106,444 - - 106,444 106,444 - 145,715 Revenues - 17,000 - 17 6 ,000 ,042 - 1,098
Total Sources - 123,444 - 123,444 112,487 - 146,813
Total Uses 123,444 - - 123,444 5,617 71,800 7,442
Other Funds
Prior Year Encumbrance - - 109,050 109 109,050 ,050 - 76,839 Beginning Fund Balance 358 99 ,667 ,051 - 457,718 457,718 - 334,860 Revenues 114 600,284 - 714 ,452 ,736 227,108 - 216,324
Total Sources 958,951 213,503 109,050 1,281,504 793,876 - 628,023 Total Uses 958,951 213,503 109,050 1,281,504 78,037 224,847 49,229 Note: Figures may not total due to rounding.
CITY OF SAN JOSE
CAPITAL PROJECT FUNDS
SOURCE AND USE OF FUNDS
(UNAUDITED)
( $000's )
ADOPTED YTD REVISED PRIOR
FY 2022-2023 BUDGET C/O FY 2022-2023 Y-T-D
BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL ENCUMBR ACTUAL
Construction Excise
Prior Year Encumbrance - - 65,068 65,068 65,068 - 62,791 Beginning Fund Balance 317,750 (99,051) - 218,699 218,699 - 151,118 Revenues 89,213 - - 89,213 (10,053) - (9,831)
Total Sources 406,963 (99,051) 65,068 372,980 273,714 - 204,078 Total Uses 406,963 (188,264) 65,068 283,767 8,185 94,125 5,633 Other
Prior Year Encumbrance - - 1,159 1,159 1,159 - 837
Beginning Fund Balance 22,255 17,688 - 39,943 39,943 - 23,932 Revenues 120 - - 120 1 - 2
Total Sources 22,375 17,688 1,159 41,222 41,103 - 24,771 Total Uses 22,375 17,688 1,159 41,222 1,159 100 65
Note: Figures may not total due to rounding.
FOR THE MONTHS ENDED AUGUST, 2022
YEAR-TO-DATE
CITY OF SAN JOSE
OTHER FUND TYPES
(UNAUDITED)
( $000's )
ADOPTED YTD REVISED PRIOR
FY 2022-2023 BUDGET C/O FY 2022-2023 Y-T-D
BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL ENCUMBR ACTUAL
Trust and Agency
Prior Year Encumbrance - - 430 430 430 - 103
Beginning Fund Balance - 6,897 - 6,897 6,897 - 5,003
Revenues 3,913 - - 3,913 2,456 - 172
Total Sources 10,810 - 430 11,240 9,783 - 5,278
Total Uses 10,810 - 430 11,240 64 447 133
FOR THE MONTHS ENDED AUGUST, 2022
SOURCE AND USE OF FUNDS
YEAR-TO-DATE
Note: Figures may not total due to rounding.