FINANCE DEPARTMENT Monthly Financial Report
Financial Results for the Month Ended October 31, 2022
Fiscal Year 2022-2023
(UNAUDITED)
Finance Department, City of San José
Monthly Financial Report
Financial Results for the Month Ended October 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 October 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 $ 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 428,548,372 542,042,503 215,370,108 283,092,234 OCTOBER 440,238,436 564,251,170 170,467,897 288,196,905 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
$
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$300
$350
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$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 a transfer of $45.0 million from the American Rescue Plan Fund for revenue loss replacement as of October 2021 compared to $0 as of October 2022. $
$300
$600
$900
$1,200
$1,500
$1,800
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
$
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$600
$900
$1,200
$1,500
$1,800
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 $281.5 million compared to $292.9 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 $22.9 million due to a decline in property transfers subject to the tax.
3) Increase in Utility Tax revenues is due to timing differences in posting Utility Tax receipts. 4) Increase in non-department expenditures is due to $25.5 million transfers from General Fund to other funds as of October 2022. No transfer was recorded as of October 2021. $
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$160
Prop Tax Sales Tax Util Tax Business
Taxes
Fran Fees Real Prop
Transfer Tax
Licenses and
Permits
(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
$100
$120
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$160
(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% 57,033 101.10% 56,415 (3,675) -6.44% Available Balance 507,134 51,853 - 558,987 558,987 100.00% 369,180 100.00% 369,180 189,807 51.41% Total Fund Balance 507,134 51,853 53,358 612,345 612,345 100.00% 426,213 100.15% 425,595 186,132 43.67% General Revenues
Property Tax 427,000 - - 427,000 18,968 4.44% 17,164 4.14% 414,124 1,804 10.51% Sales Tax 331,000 - - 331,000 63,308 19.13% 63,025 19.50% 323,144 283 0.45% Telephone Line Tax 20,000 - - 20,000 4,968 24.84% 4,787 22.46% 21,314 181 3.78% Transient Occupancy Tax 11,000 - - 11,000 3,267 29.70% 1,966 18.70% 10,515 1,301 66.17% Franchise Fees 49,168 - - 49,168 9,250 18.81% 7,483 15.47% 48,378 1,767 23.61% Utility Tax 107,450 - - 107,450 30,950 28.80% 10,524 10.16% 103,592 20,426 194.09% Business Taxes 86,000 - - 86,000 27,203 31.63% 25,139 30.03% 83,704 2,064 8.21% Real Property Transfer Tax 65,000 65,000 19,431 29.89% 42,329 38.48% 110,015 (22,898) -54.10% Licenses and Permits 20,993 (215) - 20,778 11,567 55.67% 14,534 65.02% 22,354 (2,967) -20.41% Fines, Forfeits and Penalties 12,232 - - 12,232 4,714 38.54% 4,367 28.78% 15,174 347 7.95% Use of Money and Property 8,779 - - 8,779 4,180 47.61% 2,174 23.80% 9,136 2,006 92.27% Revenue from Local Agencies 17,108 2,879 - 19,987 3,381 16.92% 2,049 8.23% 24,896 1,332 65.01% Revenue from State of CA 26,890 3,246 - 30,136 586 1.94% 1,254 5.23% 23,988 (668) -53.27% Revenue from Federal Government 7,111 2,055 - 9,166 269 2.93% (1,603) -30.74% 5,215 1,872 -116.78% Fees, Rates and Charges 23,914 - - 23,914 7,079 29.60% 6,654 30.38% 21,901 425 6.39% Other Revenues 16,824 360,385 - 377,209 281,542 74.64% 292,890 88.77% 329,934 (11,348) -3.87% Total General Revenues 1,230,469 368,351 - 1,598,820 490,663 30.69% 494,736 31.56% 1,567,384 (4,073) -0.82% Transfers & Reimbursements
Overhead Reimbursements 73,801 - - 73,801 41,732 56.55% 42,000 78.28% 53,651 (268) -0.64% Transfers from Other Funds 31,962 - - 31,962 19,140 59.88% 55,823 66.92% 83,419 (36,683) -65.71% Reimbursements for Services 16,296 785 - 17,081 2,865 16.77% 11,635 33.83% 34,395 (8,770) -75.38% Total Transfers & Reimbursements 122,059 785 - 122,844 63,737 51.88% 109,458 63.84% 171,465 (45,721) -41.77% Total Sources 1,859,662 420,989 53,358 2,334,009 1,166,745 49.99% 1,030,407 47.61% 2,164,444 136,338 13.23% (*) - 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 OCTOBER 31, 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 17,369 435 101 17,905 4,397 75 24.56% 4,540 29.30% 15,494 -3.15% (143) City Attorney 17,720 305 1,463 19,488 5,328 1,851 27.34% 5,228 29.47% 17,741 1.91% 100 City Auditor 2,776 27 5 2,808 698 4 24.86% 709 31.43% 2,256 -1.55% (11) City Clerk 3,289 25 10 3,324 817 144 24.58% 1,124 32.44% 3,465 -27.31% (307) City Manager 22,022 412 1,459 23,893 6,409 1,792 26.82% 5,315 27.47% 19,347 20.58% 1,094 Finance 21,782 212 624 22,618 5,764 865 25.48% 5,555 28.21% 19,690 3.76% 209 Information Technology 29,768 255 3,726 33,749 5,762 3,698 17.07% 5,973 27.05% 22,081 -3.53% (211) Human Resources 12,572 256 239 13,067 3,240 3,831 24.80% 3,621 33.55% 10,792 -10.52% (381) Independent Police Auditor 1,600 16 - 1,616 367 - 22.71% 444 29.60% 1,500 -17.34% (77) Office of Economic Development 5,903 199 703 6,805 1,703 770 25.03% 1,560 28.76% 5,425 9.17% 143 Total General Government 134,801 2,142 8,330 145,273 34,485 13,030 23.74% 34,069 28.92% 416 117,791 1.22% Public Safety
Fire 271,114 1,744 1,524 274,382 82,593 2,179 30.10% 84,779 31.69% 267,567 -2.58% (2,186) Police 486,732 3,177 3,756 493,665 138,187 5,053 27.99% 143,991 29.85% 482,453 -4.03% (5,804) Total Public Safety 757,846 4,921 5,280 768,047 220,780 7,232 28.75% 228,770 30.50% (7,990) 750,020 -3.49% Capital Maintenance
Transportation 43,854 289 1,545 45,688 11,012 2,574 24.10% 9,327 25.58% 36,455 18.07% 1,685 Public Works 42,886 286 1,258 44,430 13,422 4,314 30.21% 11,347 28.82% 39,366 18.29% 2,075 Total Capital Maintenance 86,740 575 2,803 90,118 24,434 6,888 27.11% 20,674 27.27% 3,760 75,821 18.19% Community Service
Housing 618 5 140 763 84 135 11.01% 4 0.93% 429 2000.00% 80 Library 40,946 335 1,726 43,007 11,638 4,898 27.06% 11,424 29.79% 38,348 1.87% 214 Planning, Bldg & Code Enf. 17,642 145 414 18,201 4,180 496 22.97% 4,376 31.53% 13,881 -4.48% (196) Parks, Rec & Neigh Svcs 104,522 889 1,729 107,140 28,060 5,528 26.19% 24,157 29.41% 82,132 16.16% 3,903 Environmental Services 5,337 19 340 5,696 1,191 1,389 20.91% 785 27.80% 2,824 51.72% 406 Total Community Services 169,065 1,393 4,349 174,807 45,153 12,446 25.83% 40,746 29.61% 4,407 137,614 10.82% Total Dept. Expenditures 1,148,452 9,031 20,762 1,178,245 324,852 39,596 27.57% 324,259 29.99% 593 1,081,246 0.18% (*) - 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 OCTOBER 31, 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 OCTOBER 31, 2022
( UNAUDITED )
( $000's )
Non-Dept Expenditures
City-wide Expenditures: Econ & Neighborhood Develop. 92,239 40,601 140,525 7,685 (826) 21,868 -0.59% 8,792 23.56% 37,322 -109.39% (9,618) Environmental & Utility Services 1,347 353 1,873 173 31 302 1.66% 196 11.16% 1,757 -84.18% (165) Public Safety 28,786 3,018 32,388 584 7,543 1,854 23.29% 7,706 31.00% 24,860 -2.12% (163) Recreation & Cultural Services 26,711 5,724 34,345 1,910 1,803 2,561 5.25% 4,581 25.64% 17,867 -60.64% (2,778) Transportation Services 5,174 802 5,983 7 506 7 8.46% 1,179 27.77% 4,246 -57.08% (673) Strategic Support 59,156 371,216 434,667 4,295 9,865 4,643 2.27% 12,409 3.92% 316,809 -20.50% (2,544) Total City-wide Expenditures 213,413 421,714 14,654 649,781 18,922 31,235 2.91% 34,863 8.65% (15,941) 402,861 -45.72% Other Non-Dept Expenditures: Capital Improvements 50,933 5,708 17,192 73,833 8,419 12,669 11.40% 7,606 20.16% 37,729 813 10.69% Transfers to Other Funds 25,469 4,182 - 29,651 25,469 - 85.90% - 0.00% 27,992 N/A 25,469 Total Non-Dept Expenditures 289,815 431,604 31,846 753,265 52,810 43,904 7.01% 42,469 9.06% 10,341 468,582 24.35% Reserves
Contingency Reserve 41,000 5,000 - 46,000 - - 0.00% - 0.00% - 0.00% - Earmarked Reserves 380,395 (24,646) 750 356,499 487 332 0.14% - 0.00% 1,275 0.00% 487 Total Reserves 421,395 (19,646) 750 402,499 487 332 0.12% - 0.00% 487 1,275 0.00%Total Uses 420,989 1,859,662 53,358 2,334,009 378,149 83,832 16.20% 366,728 23.64% 11,421 1,551,103 3.11% 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 - - 1,032 355 34.40% 203 26.68% 761 152 74.88% Public Works - - - - 1 - 3 0.00% - (2) -66.67%
Transportation 2,106 - - 2,106 789 37.46% 497 31.74% 1,566 292 58.75% Library 26 - - 26 20 76.92% 10 23.81% 42 10 100.00%
Planning, Bldg & Code Enforcement - - - - - - - 0.00% - - 0.00% Parks Rec & Neigh Svcs 18,010 - - 18,010 4,835 26.85% 4,960 30.91% 16,046 (125) -2.52% Miscellaneous Dept Charges 2,740 - - 2,740 1,079 39.38% 981 28.14% 3,486 98 9.99% Total Fees, Rates, and Charges 23,914 - - 23,914 7,079 29.60% 6,654 30.38% 21,901 425 6.39% 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)
( $000's )
CITY OF SAN JOSE
GENERAL FUND SOURCE AND USE OF FUNDS
FOR THE MONTHS ENDED OCTOBER 31, 2022
SUPPLEMENTAL SCHEDULE - DEPARTMENTAL REVENUES
PRIOR YEAREND
Note: 1) Negative revenues in July 2021 is due to year-end adjustments (accrual reversals). -$10
$
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$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
$
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$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.
2) Decrease in expenditures in FY 2023 was due to $0 transfer to General Fund, whereas $18.4 million was transferred in FY 2022.
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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
$
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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) Increase in revenue in September 2022 was due to $86.8 million transferred in from Sewer Service & Use Charge Fund (541), whereas $64.0 million was transferred in September 2021. 2) 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. $
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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
$
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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) Year-to-year decrease in revenue and expenditures as of October 2022 is primarily due to a decrease in transfers of funds between the General Purpose Parking Capital Fund (559) and the General Purpose Parking Operating Fund (533).
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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
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$16
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. $
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$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
$
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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 9,867 9,867 - 7,770
Beginning Fund Balance 107,423 14,831 - 122,254 122,254 - 106,619 Revenues 77,226 534 - 77,760 18,365 - 18,537
Total Sources 184,649 15,365 9,867 209,881 150,486 - 132,926 Total Uses 184,649 15,365 9,867 209,881 18,418 14,093 15,399 Airport
Prior Year Encumbrance - - 31,540 31,540 31,540 - 23,506 Beginning Fund Balance 230,050 27,221 - 257,271 257,271 - 232,666 Revenues 616,376 (6,315) - 610,061 159,803 - 134,642
Total Sources 846,426 20,906 31,540 898,872 448,614 - 390,814 Total Uses 846,426 20,906 31,540 898,872 129,221 38,058 112,024 Waste Water Treatment
Prior Year Encumbrance - - 276,775 276,775 276,775 - 264,703 Beginning Fund Balance 307,060 (125,857) - 181,203 181,203 - 147,536 Revenues 900,024 164,285 - 1,064,309 392,636 - 381,132
Total Sources 1,207,084 38,428 276,775 1,522,287 850,614 - 793,371 Total Uses 1,207,084 38,428 276,775 1,522,287 247,653 292,190 205,850 Parking
Prior Year Encumbrance - - 7,501 7,501 7,501 - 8,355
Beginning Fund Balance 28,170 9,909 - 38,079 38,079 - 35,597 Revenues 15,683 - - 15,683 6,294 - 7,607
Total Sources 43,853 9,909 7,501 61,263 51,874 - 51,559 Total Uses 43,853 9,909 7,501 61,263 6,851 11,429 9,978 Municipal Water
Prior Year Encumbrance - - 8,443 8,443 8,443 - 5,407
Beginning Fund Balance 28,677 2,961 - 31,638 31,638 - 31,176 Revenues 72,040 - - 72,040 26,954 - 24,650
Total Sources 100,717 2,961 8,443 112,121 67,035 - 61,233 Total Uses 100,717 2,961 8,443 112,121 26,802 10,080 23,164 Note: Figures may not total due to rounding.
FOR THE MONTHS ENDED OCTOBER 31, 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 OCTOBER 31, 2022
YEAR-TO-DATE
Community Energy
Prior Year Encumbrance - - 4,793 4,793 4,793 - 11,076
Beginning Fund Balance 85,706 14,908 - 100,614 100,614 - 28,124 Revenues 416,808 (11) - 416,797 190,514 - 103,852
Total Sources 502,514 14,897 4,793 522,204 295,921 - 143,052 Total Uses 502,514 14,897 4,793 522,204 146,908 71,467 127,047 Gas Tax
Revenues 15,500 - - 15,500 2,865 - 2,490
Total Sources 15,500 - - 15,500 2,865 - 2,490
Total Uses 15,500 - - 15,500 2,865 - 2,490
Building and Structures
Prior Year Encumbrance - - 3,874 3,874 3,874 - 4,757
Beginning Fund Balance 94,604 4,738 - 99,342 99,342 - 97,455 Revenues 88,048 7,005 - 95,053 8,198 - 5,959
Total Sources 182,652 11,743 3,874 198,269 111,414 - 108,171 Total Uses 182,652 11,743 3,874 198,269 8,857 4,348 6,707 Residential Construction
Beginning Fund Balance 2,537 354 - 2,891 2,891 - 2,728
Revenues 224 - - 224 71 - 43
Total Sources 2,761 354 - 3,115 2,962 - 2,771
Total Uses 2,761 354 - 3,115 13 - 30
Transient Occupancy Tax
Prior Year Encumbrance - - 675 675 675 - 949
Beginning Fund Balance 3,069 2,306 - 5,375 5,375 - 2,069 Revenues 16,555 - - 16,555 4,926 - 2,952
Total Sources 19,624 2,306 675 22,605 10,976 - 5,970
Total Uses 19,624 2,306 675 22,605 12,148 2,832 10,591
Conventions, Arts & Entertainment
Prior Year Encumbrance - - 64 64 64 - 125
Beginning Fund Balance 1,898 1,607 - 3,505 3,505 - 3,776 Revenues 12,182 (375) - 11,807 12,771 - 10,006
Total Sources 14,080 1,232 64 15,376 16,340 - 13,907
Total Uses 14,080 1,232 64 15,376 6,425 7,298 7,499
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 OCTOBER 31, 2022
YEAR-TO-DATE
Golf
Beginning Fund Balance 2,355 394 - 2,749 2,749 - 1,970
Revenues 720 - - 720 79 - 139
Total Sources 3,075 394 - 3,469 2,828 - 2,109
Total Uses 3,075 394 - 3,469 8 - 22
American Rescue Plan Act
Prior Year Encumbrance - - 12,843 12,843 12,843 - 216
Beginning Fund Balance 31,502 (43,728) - (12,226) (12,226) - 128,529 Revenues 57,136 49,429 - 106,565 2,692 - (313)
Total Sources 88,638 5,701 12,843 107,182 3,309 - 128,432 Total Uses 88,638 5,701 12,843 107,182 10,841 20,135 59,711 Emergency Reserve
Beginning Fund Balance (40,221) 8,509 - (31,712) (31,712) - (34,613) Revenues 41,235 (435) - 40,800 - - 44,798
Total Sources 8,074 1,015 - 9,088 (31,712) - 10,185
Total Uses 1,015 8,074 - 9,088 148 3,788 14,120
Low and Moderate Income Housing Asset
Beginning Fund Balance 106,444 12,224 - 118,668 118,668 - 155,182 Revenues 17,000 - - 17,000 7,130 - 5,490
Total Sources 123,444 12,224 - 135,668 125,798 - 160,672 Total Uses 123,444 12,224 - 135,668 9,797 70,496 16,505 Other Funds
Prior Year Encumbrance - - 109,050 109,050 109,050 - 76,607 Beginning Fund Balance 358,667 128,948 - 487,616 487,616 - 356,781 Revenues 600,284 138,703 - 738,987 288,879 - 305,111
Total Sources 958,951 267,652 109,050 1,335,653 885,545 - 738,499 Total Uses 958,951 267,652 109,050 1,335,653 149,156 221,078 146,393 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 - 60,717 Beginning Fund Balance 317,750 (92,506) - 225,244 225,244 - 196,949 Revenues 89,213 (48,566) - 40,647 4,993 - (398)
Total Sources 406,963 (141,072) 65,068 330,959 295,305 - 257,268 Total Uses 406,963 (141,072) 65,068 330,959 43,104 98,114 44,933 Other
Prior Year Encumbrance - - 1,159 1,159 1,159 - 837
Beginning Fund Balance 22,255 21,483 - 43,738 43,738 - 103,218 Revenues 120 - - 120 10 - 4
Total Sources 22,375 21,483 1,159 45,017 44,907 - 104,059 Total Uses 22,375 21,483 1,159 45,017 127 1,156 204
Note: Figures may not total due to rounding.
FOR THE MONTHS ENDED OCTOBER 31, 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 5,096 - 11,993 11,993 - 11,699 Revenues 3,913 - - 3,913 3,987 - 281
Total Sources 10,810 5,096 430 16,336 16,410 - 12,083
Total Uses 10,810 5,096 430 16,336 212 514 170
FOR THE MONTHS ENDED OCTOBER 31, 2022
SOURCE AND USE OF FUNDS
YEAR-TO-DATE
Note: Figures may not total due to rounding.