San Jose City Council
June 20, 2023

TO: HONORABLE MAYOR AND FROM: Jim Shannon

CITY COUNCIL

SUBJECT: APPROVAL OF VARIOUS DATE: June 9, 2023

BUDGET ACTIONS FOR
FISCAL YEAR 2022-2023

Approved Date: 6/9/2023

RECOMMENDATION
Adopt 2022-2023 Appropriation Ordinance and Funding Sources Resolution amendments in various funds as detailed in the General Fund and Special/Capital Fund attachments to this memorandum.

SUMMARY AND OUTCOME
Approval of the recommended budget adjustments will help to ensure that appropriations are not over-expended at the end of 2022-2023, align revenues and expenditures with actual performance and assumptions used in the development of the 2023-2024 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 2023-2024 Operating and Capital Budgets, including increasing the 2022-2023 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:
06/20/23
23-922
ITEM: 3.3

HONORABLE MAYOR AND COUNCIL
June 9, 2023
Subject: Approval of Various Budget Actions for Fiscal Year 2022-2023

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 2023-2024 Operating and Capital Budgets.

Additionally, separate, related adjustments are also included in Manager’s Budget Addendum #60, Recommended Amendments to the 2023-2024 Proposed Operating and Capital Budgets, and the Mayor’s June Budget Message for Fiscal Year 2023-2024 to rebudget or otherwise adjust funding for 2023-2024, 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
Required Technical/Rebalancing Actions – As discussed in the Bi-Monthly Financial Reports that are heard by the Public Safety, Finance, and Strategic Support Committee, overall revenues in the General Fund are on pace to exceed the currently budgeted revenue estimates. Net revenue increases totaling $28.2 million are recommended to align budgeted levels with actual collection trends and year-end projections. The largest increases consist of $10.0 million for Property Tax revenues, $6.5 million for Utility Tax revenues, $6.2 million for Sales Tax revenues, $4.1 million for Transfers and Reimbursements revenues, and $4.0 million for Transient Occupancy Tax revenues, offset by decreases of $4.2 million to Franchise Fees revenues and $2.0 million to Fees, Rates, and Charges revenues to align with revised anticipated collections.

While budgeted expenditures are expected to generate overall savings in the General Fund, as noted in previous Bi-Monthly Financial reports, some appropriations are experiencing higher expenditure levels. Net expenditure adjustments totaling $9.9 million are recommended to ensure adequate funding in various individual 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. Notable adjustments include: an increase to the Police Department’s Personal Services appropriation to address a projected overage due to higher overtime costs to backfill for increasing vacancy levels and investigations caseload ($5.0 million); an increase to the Non-Personal/Equipment appropriation to the Public Works Department by $2.4 million – fully offset by savings from capital and emergency repair project appropriations – to address higher expenses for electrical, plumbing and other trade repairs for both City Hall and Non-City Hall facilities ($1.4 million), utilities ($550,000), and janitorial services ($500,000); an increase to the Fire Department’s Personal Services appropriation to

HONORABLE MAYOR AND COUNCIL
June 9, 2023
Subject: Approval of Various Budget Actions for Fiscal Year 2022-2023

address a projected overage due to higher overtime costs to backfill positions and maintain the daily minimum staffing levels ($1.6 million); net adjustments to Workers’ Compensation Claims appropriations, totaling a combined $1.1 million, to address unanticipated costs for one-time settlements, higher actual claims, and higher medical treatment costs; establishment of the City Generated Tow Services appropriation to fund the tow services contract and software costs for the City-Generated Tow Services Program ($655,000); establishment of the City Hall Office Renovation project to make necessary renovations to sections of the 16th and 17th Floors of City Hall that will include workstations and furniture for the Office of Economic Development and Cultural Affairs as well as the City Manager's Office of Administration, Policy and Intergovernmental Relations ($600,000, which is partially offset by $300,000 of savings within the City Manager’s Office Non-Personal/Equipment appropriation); an increase to the Pavement Maintenance Program appropriation for the 4th Street Sewer Interceptor project to restore prior funding levels ($386,000); an increase to the Transportation Department’s Non- Personal/Equipment appropriation for electricity costs to address higher than anticipated rate adjustments for 2022-2023 ($300,000); and an increase to the Non-Personal/Equipment appropriation to the Fire Department to address higher vehicle maintenance and operations costs ($300,000). In addition, several net-zero actions reallocate funding from designated programmatic reserves to support efforts in 2022-2023, including the: Police Department’s helicopter engine overhaul project ($700,000); outside counsel services to the City Attorney’s Office ($450,000); and Measure E - 30% Extremely Low-Income Households appropriation to provide funding for a childcare center at the 777 West San Carlos Apartments project site ($247,500).

The remaining amount of $18.3 million is recommended to increase the 2022-2023 Ending Fund Balance Reserve from $9.4 million to $27.7 million, which is 43% of the $65.0 million of 2022- 2023 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 2023-2024 General Fund Operating Budget.

Grants/Reimbursements/Fees – A series of net-zero, revenue-supported adjustments in the General Fund, totaling $2.3 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 ($2.6 million).

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); revenue from the U.S. Capital Police for security and protective services ($73,000); fees, rates, and charges revenue for billable festivals ($61,000); revenue from the Santa Clara Valley Water District for its Stream Stewardship Law Enforcement program ($20,000); and revenue from the County of Santa Clara for staffing costs associated with a part-time Child Forensic Interviewer ($16,000). Other notable recommendations include: a decrease to estimated revenue and corresponding expenditures funded by Google due to changes in the timing of the Downtown West project and revised scope of work in 2022-2023 ($848,000); establishment of the Santa Clara County Homeless Encampment Cleanup allocation to recognize and appropriate revenues from an agreement with Santa Clara County to conduct weekly cleanup services and monthly abatement services to a number of homeless encampments in other jurisdictions ($225,000); an

HONORABLE MAYOR AND COUNCIL
June 9, 2023
Subject: Approval of Various Budget Actions for Fiscal Year 2022-2023

increase to the SJPL Foundation Grants allocation to recognize two additional grants received from the San Jose Public Library Foundation ($148,000); and an increase to the CalVIP Trauma to Triumph at Regional Medical Center Program 2020-2021 allocation to reflect the reconciliation of reimbursable expenditures ($81,000).

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.
• Appropriation Name Change – Renames appropriations to better align with the intended use of the funds.
• Salary and Benefits to Overtime Reallocation – An action is recommended to reallocate $11.5 million of savings in the salary and benefits line items in the Police Department, due primarily to vacancies, to the overtime line item in the Personal Services appropriation –

HONORABLE MAYOR AND COUNCIL
June 9, 2023
Subject: Approval of Various Budget Actions for Fiscal Year 2022-2023

from $40.8. million to $52.3 million, with an additional $5.0 million increase to the Personal Services appropriation as described above for a total revised overtime budget of $57.3 million.
• Transfer to the General Fund – Interest Income – Interest earnings are transferred from several Special/Capital Funds to the General Fund. These actions adjust these transfers to reflect actual projected revenue for 2022-2023.
• Fund Balance Reconciliation – Actions are recommended to adjust the 2022-2023 Beginning Fund Balance estimates for the Community Development Block Grant Fund, Integrated Waste Management Fund, Low and Moderate Income Housing Asset Fund, San José-Santa Clara Treatment Plant Operating Fund, and Sewer Service And Use Charge Fund to align with the 2021-2022 Annual Comprehensive Financial Report. These adjustments were inadvertently omitted from the 2022-2023 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 2022-2023 with current year-end estimates of revenues and expenditures. The final reconciliation of the 2022-2023 fiscal year will be presented in the 2022-2023 Annual Report, which is scheduled to be released on September 30, 2023, and the 2022-2023 Annual Comprehensive Financial Report scheduled to be released prior to the end of calendar year 2023.

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.

COORDINATION
The adjustments recommended in this memorandum have been coordinated with the various City departments.

PUBLIC OUTREACH
This memorandum will be posted on the City’s Council Agenda website for the June 20, 2023 City Council meeting.

COMMISSION RECOMMENDATION/INPUT
No commission recommendation or input is associated with this action.

HONORABLE MAYOR AND COUNCIL
June 9, 2023
Subject: Approval of Various Budget Actions for Fiscal Year 2022-2023

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.

PUBLIC SUBSIDY REPORTING

This item does not include a public subsidy as defined in section 53083 or 53083.1 of the California Government Code or the City’s Open Government Resolution.

JIM SHANNON
Budget Director

Attachment A – General Fund Recommended Budget Adjustments Summary Attachment B – Special Funds Recommended Budget Adjustments Summary Attachment C – Capital Funds Recommended Budget Adjustments Summary Attachment D – General Fund Recommended Budget Adjustments and Clean-Up Actions Attachment E – Special Funds Recommended Budget Adjustments and Clean-Up Actions Attachment F – Capital Funds Recommended Budget Adjustments and Clean-Up Actions

HONORABLE MAYOR AND COUNCIL
June 9, 2023
Subject: Approval of Various Budget Actions for Fiscal Year 2022-2023

I hereby certify that there will be available for appropriation in the amounts as listed in the fiscal year 2022-2023 monies in excess of those heretofore appropriated therefrom:

General Fund (001) $30,503,615
Airport Maintenance and Operation Fund (523) $30,000,000 Airport Surplus Revenue Fund (524) $14,900,000
Benefits Funds – Benefit Fund (160) $272,830
Benefits Funds – Life Insurance Fund (156) $20,000
Communications Construction and Conveyance Tax Fund (397) $7,000 Community Development Block Grant Fund (441) $9,100
Construction Excise Tax Fund (465) $6,000,000
Convention and Cultural Affairs Fund (536) $3,000,000
Convention Center Facilities District Revenue Fund (791) $4,000,000 Fire Construction and Conveyance Tax Fund (392) $135,000 Gas Tax Maintenance and Construction Fund – 1943 (409) $1,900,000 Gas Tax Maintenance and Construction Fund – 1964 (410) $200,000 Gas Tax Maintenance and Construction Fund – 1990 (411) $200,000 Gift Trust Fund (139) $46,975
Ice Centre Revenue Fund (432) $71,500
Ice Centre Expansion Bond Fund (490) $225,000
Integrated Waste Management Fund (423) $101,797
Library Construction and Conveyance Tax Fund (393) $135,000 Low and Moderate Income Housing Asset Fund (346) $4,435 Multi-Source Housing Fund (448) $1,652,667
Park Yards Construction and Conveyance Tax Fund (398) $38,000 Parks Central Construction and Conveyance Tax Fund (390) $501,000 Public Safety and Infrastructure Bond Fund (498) $128,353 Public Works Development Fee Program Fund (241) $800,000 Residential Construction Tax Contribution Fund (420) $23,000 San José Clean Energy Operating Fund (501) $10,600,000
San José-Santa Clara Treatment Plant Operating Fund (513) $152,584 Service Yards Construction and Conveyance Tax Fund (395) $66,000 Sewer Service and Use Charge Fund (541) $1,176
Storm Drainage Fee Fund (413) $14,000
Supplemental Law Enforcement Services Fund (414) $208
Transient Occupancy Tax Fund $6,000,000
Vehicle Maintenance and Operations Fund (552) $640,000
Workforce Development Fund (290) $42,500

JIM SHANNON
Budget Director
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Action Department
Expenditure
Change Revenue Change
Required Technical-Rebalancing Actions
Non-Personal/Equipment (Disaster Cost Recovery
Consulting Services)
This action increases the Finance Department's Non-
personal/Equipment appropriation by $350,000 in the
General Fund to provide sufficient resources to extend an existing contract with Ernst & Young (E&Y) for disaster cost recovery consulting services. E&Y provides
assistance to the City in strategic management of
COVID-19 funding sources and provides technical
guidance related to a comprehensive disaster recovery
model. The E&Y team continues to provide expertise in
grants management and administration and ensure the
City preserves all its claims on COVID-19 related funds and mitigate the potential impact on the General Fund.

This action is offset by a reduction to the Recovery
Foundation and Drive to Digital - Effective Teams
($298,000) and Safe Workplace ($52,000) appropriations
that were previously supported by the American Rescue
Plan resources. These projects have completed and
savings can be reallocated to ensure the City maximizes all Covid-19 related reimbursements.

Finance Department $350,000 -
Non-Personal/Equipment (Legal Fees)
This action increases the Finance Department's Non-
Personal/Equipment appropriation by $50,000 for Legal
Fees. The Office of Employee Relations had an
increased use of legal funds related to a confidential
personnel matter for a third party investigation. A
corresponding action to decrease the Department's
Personal Services appropriation is recommended to
offset this action.

Finance Department $50,000 -
Non-Personal/Equipment (Recruitment & Temporary
Staffing)
This action increases the Finance Department's Non-
Personal/Equipment appropriation by $130,000 for
recruitment costs and temporary staffing costs. Due to
increased vacancies, the Department has higher than
anticipated temporary staffing costs as the temporary
employees assume the normal responsibilities of
positions such as Senior Accountant, Senior Account
Clerks, Accountants and Senior Analysts while the
Department completes recruitments for the positions. A
corresponding action to decrease the Department's
Personal Services appropriation is recommended to
offset this action.

Finance Department $130,000 -
Attachment A
- 1 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Action Department
Expenditure
Change Revenue Change
Personal Services (Vacancy Savings)
This action decreases the Finance Department's
Personal Services appropriation by $180,000 to reflect
vacancy savings. It is recommended that these savings
be reallocated to offset recommended adjustments
related to the Temporary Staffing and Purchasing Legal
Fees in the Finance Department that are recommended
elsewhere in this memorandum.

Finance Department ($180,000) -
Property Tax Administration Fee
This action increases the Property Tax Administration
Fee appropriation by $7,000, from $2.45 million to $2.46 million, due to a combination of increased gross
countywide property tax administrative costs and
decrease in offsetting property tax administrative
revenue, resulting in higher than projected property tax administration fee.

Finance Department $7,000 -
Non-Personal/Equipment (Vehicle Operations &
Maintenance)
This action increases the Fire Department's Non-
Personal/Equipment appropriation by $300,000 to
provide funding for the higher than anticipated
expenditures to vehicle operations and maintenance
costs. The increased costs are a result of higher costs for labor charges, equipment, and repair parts.

Fire Department $300,000 -
Personal Service (Overage)
This action increases the Fire Department's Personal
Services appropriation by $1,600,000 as the Fire
Department is projected to end the year above current
budgeted levels. This overage is primarily attributed to the increase in overtime to backfill positions and maintain the daily minimal staffing level for deployment resources of 190 personnel at any given time.

Fire Department $1,600,000 -
Workers' Compensation Claims - Fire
This action increases the Workers' Compensation Claims
– Fire appropriation by $1.5 million, from $8.5 million to $10.0 million, which is primarily due to a higher than
anticipated amount of medical treatment and indemnity
claims, as well as a one-time settlement. Several actions to reallocate funds between the various Workers'
Compensation Claims appropriations in the General
Fund are recommended elsewhere in this memorandum
to align the budget with the projected needs.

Fire Department $1,500,000 -
- 2 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Business Taxes

This action increases the revenue estimate for Business Taxes by a net of $1.0 million (from $86.0 million to $87.0 million) to align the budgeted estimate with current
collection trends and more closely align with assumptions included in the 2023-2024 Proposed Operating Budget.

This net increase reflects higher Cardroom Tax ($3.0
million) and General Business Tax ($1.0 million), partially offset by lower Cannabis Business Tax (-$3.0 million). A large portion of the higher Business Tax revenue
($800,000) was anticipated in development of the 2023-
2024 Proposed Operating Budget. The 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
- $1,000,000
Fees, Rates and Charges (PRNS Fee Revenue)

This action decreases the revenue estimate for Fees,
Rates and Charges by $2.0 million (from $23.9 million to $21.9 million) to align the Parks, Recreation and
Neighborhood Services (PRNS) fee revenue budgeted
estimate with current collection trends and more closely align with assumptions included in the 2023-2024
Proposed Operating Budget. When developing the 2023-
2024 Proposed Operating Budget, a total of $15.0 million was anticipated to be received in 2022-2023 for PRNS
fee revenue, however, due to slightly higher than
anticipated collections in the spring months, the revenue is now estimated at $16.0 million, which is $2.0 million below the 2022-2023 budgeted estimate. The decrease
in this revenue category is offset by increases in other revenue categories, as described elsewhere in this
memorandum.

General Fund
Revenue
- ($2,000,000)
Franchise Fees

This action decreases the revenue estimate for Franchise Fees by a net of $4.2 million (from $49.2 million to $45.0 million) to align the budgeted estimate with a change in the timing of Pacific Gas and Electric (PG&E) payments
and current collection trends. The net decrease in
Franchise Fees reflects lower Electric Franchise Fees
(-$4.0 million) and Cable Franchise Fees (-$700,000),
partially offset by higher Gas Franchise Fees ($500,000).

The lower Franchise Fees revenue was anticipated in
development of the 2023-2024 Proposed Operating
Budget. The decrease in this revenue category is offset by increases in other revenue categories, as described
elsewhere in this memorandum.

General Fund
Revenue
- ($4,200,000)
- 3 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Property Tax

This action increases the revenue estimate for Property Tax by $10.0 million (from $437.0 million to $447.0
million) to align the budgeted estimate with updated
information provided by Santa Clara County and with
assumptions included in the 2023-2024 Proposed
Operating Budget. This increase reflects higher SB813
receipts ($3.0 million), excess Education Revenue
Augmentation Fund (ERAF) funds ($2.8 million),
Unsecured Property Tax receipts ($2.0 million), general Secured Property Tax revenue ($900,000), Successor
Agency to the Redevelopment Agency (SARA) Property
Tax ($900,000), and Aircraft Property Tax ($400,000). A large portion of the higher Property Tax revenue ($6.9
million) was anticipated in the development of the 2023- 2024 Proposed Operating Budget. The 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
- $10,000,000
Sales Tax

This action increases the revenue estimate for Sales Tax by a net of $6.2 million (from $331.0 million to $337.2 million) to align the budgeted estimate with current
collection trends and more closely align with assumptions included in the 2023-2024 Proposed Operating Budget.

The net increase in Sales Tax reflects additional General Sales Tax revenue ($4.0 million) and Local Sales Tax
($3.0 million), partially offset by lower Proposed 172
Sales Tax revenue (-$800,000). The 2023-2024
Proposed Operating Budget included estimated 2022-
2023 Sales Tax revenue of $346.4 million, which is $15.4 million above the budgeted estimate. However, the third quarter Sales Tax receipts have since been received,
which were lower than anticipated due to a weakening
economy. The recommended action assumes that
revenues will continue to weaken in the fourth quarter, yielding a total annual increase to the 2022-2023 Sales Tax revenue estimate os $6.2 million. The 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
- $6,200,000
- 4 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Transfers and Reimbursements (From Ice Centre
Expansion Bond Fund)

This action increases the revenue estimate for Transfers and Reimbursements by $100,000 to reflect funding from
the Ice Centre Expansion Bond Fund related to a lump
sum fee for the Ice Centre Expansion project. This
funding reimburses the City for staff time required for plan review, permit, inspection services, project
monitoring and other administrative functions. A
corresponding action to increase the Ice Centre
Expansion project appropriation in the General Fund is
recommended elsewhere in this report.

General Fund
Revenue
- $100,000
Transfers and Reimbursements

This action increases the revenue estimate for Transfers and Reimbursements by $4.0 million, from $124.6 million to $128.6 million, to align the budgeted estimate with
current collection trends and more closely align with
assumptions included in the 2023-2024 Proposed
Operating Budget. The increase in this revenue category reflects higher Gas Tax revenue ($2.3 million), increased transfers from other funds due to higher interest earnings ($959,000), and higher overhead ($735,933). The
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
- $3,994,933
Transient Occupancy Tax

This action increases the revenue estimate for Transient Occupancy Tax by $4.0 million, from $11.0 million to
$15.0 million, to align the budgeted estimate with current collection trends and more closely with assumptions
included in the 2023-2024 Proposed Operating Budget.

When developing the 2023-2024 Proposed Operating
Budget, a total of $16.0 million was anticipated to be
received in 2022-2023. However, due to lower than
anticipated collections in the spring months, the revenue is now estimated at $15.0 million. The 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
- $4,000,000
- 5 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Use of Money/Property

This action increases the revenue estimate for Revenue
from Use of Money/Property by $2.5 million, from $13.3
million to $15.8 million, to align the interest earnings budgeted estimate with current collection trends and
more closely align with assumptions included in the
2023-2024 Proposed Operating Budget. The 2022-2023
budgeted estimate for interest earnings currently totals $8.7 million. When developing the 2023-2024 Proposed
Operating Budget, interest earnings of $9.5 million was anticipated to be received in 2022-2023, however, due to higher than anticipated collections in the spring months, the revenue is now estimated at $11.2 million. The
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
- $2,500,000
Utility Taxes

This action increases the revenue estimate for Utility Tax by a net of $6.5 million, from $114.5 million to $121.0 million, to align the budgeted estimate with current
collection trends and align with assumptions included in the 2023-2024 Proposed Operating Budget. The net
increase in Utility Tax reflects additional Gas Utility Tax ($5.0 million) and Electricity Utility Tax ($2.0 million), partially offset by lower Telephone Utility Tax
(-$500,000). The higher Utility Tax revenue was
anticipated in development of the 2023-2024 Proposed
Operating Budget. The 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
- $6,500,000
Measure E - 30% Low-Income Households Reserve

This action decreases the Measure E - 30% Low-Income
Households Reserve by $247,500, from $24.8 million to
$24.6 million, to offset a corresponding increase to the Measure E - 30% Low-Income Households appropriation
recommended elsewhere in this memorandum.

Housing Department ($247,500) -
- 6 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Measure E - 30% Low-Income Households

This action increases the Measure E - 30% Low-Income
Households appropriation by $247,500, from $29.7
million to $29.9 million. In accordance with the Delegation of Authority to the Director of the Housing Department to adjust approved commitments for housing projects, an
increase of project costs of $247,500 was approved due
to the City's commitment to provide funding for a
childcare center at the 777 West San Carlos Apartments
project site was approved on March 20, 2023. This action is offset by a corresponding decrease to the Measure E - 30% Low-Income Households Reserve recommended
elsewhere in this memorandum.

Housing Department $247,500 -
Recovery Foundation and Drive to Digital - Effective
Teams

This action eliminates the Recovery Foundation and
Drive to Digital - Effective Teams appropriation in the amount of $298,000 to reallocate savings from the
initiative to support disaster cost recovery consulting services. Reallocated funds will support consulting
services to assist the City in the strategic management of COVID-19 funding sources, including technical guidance
related to a comprehensive disaster recovery model. The consultant team continues to provide expertise in grants management and administration and ensure the City
preserves all its claims on COVID-19 related funds and
mitigate the extraordinary pressure on the City General Fund to meet disaster response efforts.

Human Resources
Department
($298,000) -
Recovery Foundation and Drive to Digital - Safe
Workplace

This action decreases the Recovery Foundation and
Drive to Digital - Safe Workplace appropriation by
$52,000, from $186,000 to $134,000, to reallocate
savings from the initiative to support disaster cost
recovery consulting services. Reallocated funds will
support consulting services to assist the City in the
strategic management of COVID-19 funding sources,
including technical guidance related to a comprehensive disaster recovery model. The consultant team continues
to provide expertise in grants management and
administration and ensure the City preserves all its
claims on COVID-19 related funds and mitigate the
extraordinary pressure on the City General Fund to meet disaster response efforts.

Human Resources
Department
($52,000) -
- 7 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Workers' Compensation Claims - Other Departments

This action decreases the Workers' Compensation
Claims – Other Departments appropriation by $250,000,
from $1.5 million to $1.25 million, due to lower than
anticipated actual claims and costs. This action will align the budget with projected needs. Several actions to
reallocate funds between the various Workers'
Compensation Claims appropriations in the General
Fund are recommended elsewhere in this memorandum
to align the budget with the projected needs.

Human Resources
Department
($250,000) -
City Attorney's Office Outside Litigation Reserve

This action decreases the City Attorney's Office Outside Litigation Reserve by $450,000, from $1.0 million to
$550,000, to support costs incurred for contracted
litigation services and outside counsel by representing the City in ongoing legal affairs. A corresponding
increase to the Office of the City Attorney's Non-
Personal/Equipment appropriation is also recommended
in this memorandum to offset this action.

Office of the City
Attorney
($450,000) -
Non-Personal/Equipment (Outside Counsel)

This action increases the Office of the City Attorney's Non-Personal/Equipment appropriation by $450,000 to
support higher than anticipated costs incurred for
contracted litigation services and outside counsel, as
needed by the Office. A corresponding action to
decrease the City Attorney's Office Outside Litigation
Reserve is recommended in this memorandum to offset
this action.

Office of the City
Attorney
$450,000 -
Personal Services (Overage)

This action increases the Office of the City Attorney
Personal Service appropriation by $75,000 to provide
funding for higher than budgeted retirement and overtime costs.

Office of the City
Attorney
$75,000 -
City Dues/Memberships

This action increases the City Dues/Memberships
appropriation by $42,000, from $507,790 to $549,790, to reflect higher than anticipated membership fees for the League of California Cities.

Office of the City
Clerk
$42,000 -
- 8 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Non-Personal/Equipment (Interpretation Services,
Software)

This action increases the Office of the City Clerk's Non- Personal/Equipment appropriation by $98,000 to provide
funding for higher than anticipated costs for interpretation services for City Council meetings ($50,000) and
software upgrade costs related to the web-based record
search application for the City's legislative documents ($48,000). This action is offset by a corresponding
decrease to the Office's Personal Services appropriation as recommended in this memorandum.

Office of the City
Clerk
$98,000 -
Personal Services (Vacancy Savings)

This action decreases the Office of the City Clerk's
Personal Services appropriation by $98,000 to reflect
vacancy savings. These savings are recommended to
be reallocated to offset a corresponding increase to the Office's Non-Personal/Equipment appropriation also
recommended in this memorandum.

Office of the City
Clerk
($98,000) -
2022-2023 Ending Fund Balance Reserve

This action increases the 2022-2023 Ending Fund
Balance Reserve by $18.3 million, from $9.4 million to
$27.7 million, reflecting additional projected revenue from the Property Tax, Sales Tax, Utility Tax, Transient
Occupancy Tax, Transfers and Reimbursements, and
Revenue from Use of Money/Property, as well as the
balance of the other General Fund adjustments
recommended in this memorandum. A total of $65.0
million in 2022-2023 Ending Fund Balance (excluding
carryover rebudgets and the use of reserves) was
assumed as a funding source for 2023-2024 (Beginning
Fund Balance) in development of the 2023-2024
Proposed Operating Budget from a combination of
excess revenue and expenditure savings. With this
action, a total of $27.7 million of the $65.0 million (43%) projected Beginning Fund Balance will be set aside in the reserve. Additional revenues, expenditure savings, and
the liquidation of carryover encumbrances are anticipated to be realized by year-end to fully meet the 2023-2024
Beginning Fund Balance estimate.

Office of the City
Manager
$18,275,000 -
Non-Personal/Equipment (Reallocation to Public Works
Department for City Hall Office Renovation)

This action decreases the City Manager's Office Non-
Personal/Equipment appropriation by $75,000 to partially offset the cost for the City Hall Office Renovation project as discussed elsewhere in this memorandum. In addition, an existing carry-over encumbrance amount of $225,000
will be liquidated as part of fiscal-year end closeout
operations to make available a total of $300,000 from the City Manager's Office Non-Personal/Equipment
appropriation to support the necessary renovation work.

Office of the City
Manager
($75,000) -
- 9 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Workers' Compensation Claims - PRNS

This action decreases the Workers' Compensation
Claims – PRNS appropriation by $450,000, from $1.45
million to $1.0 million, which is primarily due to lower than anticipated actual claims and costs. Several actions to reallocate funds between the various Workers'
Compensation Claims appropriations in the General
Fund are recommended elsewhere in this memorandum
to align the budget with the projected needs.

Parks, Recreation
and Neighborhood
Services Department
($450,000) -
Non-Personal/Equipment (Hazardous Materials
Contractual Services)

This action increases the Planning, Building and Code
Enforcement Department's Non-Personal/Equipment
appropriation by $175,000 for hazardous materials
contractual services. Higher than anticipated costs are due to an unexpected incident involving hazardous
materials cleanup on private property. A corresponding
decrease to the Department's Personal Services
appropriation is recommended to offset this action.

Planning, Building
and Code
Enforcement
Department
$175,000 -
Personal Services (Vacancy Savings)

This action decreases the Planning, Building and Code
Enforcement Department's Personal Services
appropriation by $175,000 to reflect vacancy savings. A corresponding increase to the Department's Non-
Personal/Equipment appropriation to fund an increased
amount of activity for hazardous materials cleanup on
private property is recommended to offset this action.

Planning, Building
and Code
Enforcement
Department
($175,000) -
City-Generated Tow Services Program

This action establishes the City-Generated Tow Services Program City-Wide Expenses appropriation to the Police
Department in the amount of $655,000 to fund the tow
services contract and software costs for the City-
Generated Tow Services Program. The Tow Services
Audit presented by the City Auditor and accepted by the City Council on January 15, 2019 identified
improvements to the City-Generated Tow Services
Program, including: significant changes to the service
delivery model; issuance of a new Request for Proposal
(RFP) to streamline contract terms; improvements to data collection, billing, and program oversight; and transition of the program to the Police Department. The
Administration accepted and proposed full
implementation of all audit recommendations. Staff has completed the RFP and will bring forward
recommendations for City Council to award the contract
in August 2023, and this action will provide the funding necessary to award the contract and implement the
software to support the program. The ongoing contract
costs of this program will be included as part of the
development of the 2024-2025 Base Budget.

Police Department $655,000 -
- 10 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Non-Personal/Equipment (Hazardous Disposal - Bomb
Response)

This action increases the Police Department's Non-
Personal/Equipment appropriation by $50,200 to cover
the costs associated with the disposal of hazardous
materials. The Police Department responded to an
unanticipated major bomb response event which resulted
in large amounts of hazardous materials needing to be
properly disposed.

Police Department $50,200 -
Non-Personal/Equipment (Police Helicopter Engine
Overhaul)

This action increases the Police Department's Non-
Personal/Equipment appropriation by $700,000 to fund
the expenses related to the Police Department's
helicopter engine overhaul. The Police Department has a mandatory 5,000- hour engine overhaul maintenance to
the Air3 helicopter. The maintenance will take 3-8 weeks which will require the removal of the helicopter's engine.

To ensure there is little to no downtime for the Air
Support Program, the installation of a rental engine (paid for per flight hour) is required. This funding will cover the costs of the engine maintenance and rental engine. A
corresponding action to liquidate the Police Helicopter Engine Overhaul Reserve to offset this action is
recommended in this memorandum.

Police Department $700,000 -
Personal Services (Background Investigators Temporary
Staffing Support)

This action increases the Police Department's Personal
Services appropriation by $75,000 to provide funding for temporary, part-time background investigators. The
Police Department has been experiencing long
backgrounding wait times for both sworn and civilian
candidates that has impacted other Departments and
resulted in missed hires. This action allows for a more efficient backgrounding process.

Police Department $75,000 -
- 11 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Personal Services (Overage)

This action increases the Police Department's Personal
Services appropriation by $5.0 million to address a
projected overage in personal services costs for 2022-
2023. 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 $4 million - $5 million, or 1% of the Police Department's Personal Services budget. The
Department's year-over-year overtime use has increased
to backfill sworn positions, as well as vacant non-sworn positions such as dispatchers, and to address elevated
cases received in the Homicide, Sexual Assault, Robbery and Covert Response Units. The effective vacancy rate
for sworn staff was 20.9% as of May 5, 2023.

Police Department $5,000,000 -
Police Helicopter Engine Overhaul Reserve

This action liquidates the Police Helicopter Engine
Overhaul Reserve in the amount of $700,000 to offset the increase to the Police Department's Non-
Personal/Equipment appropriation as recommended in
this memorandum for the anticipated overhaul of the
police helicopter's engine. The Police Helicopter Engine Overhaul Reserve was established to provide a
mandatory 5,000- hour engine overhaul maintenance to
the Air3 helicopter. The maintenance will take 3-8 weeks which will require the removal of the helicopter's engine.

To ensure there is little to no downtime for the Air
Support Program, the installation of a rental engine (paid for per flight hour) is required. The funding in this reserve will cover the costs of the engine maintenance and rental engine.

Police Department ($700,000) -
Capital Program and Public Works Department Support
Service Costs

This action increases the Capital Program and Public
Works Department Support Service Costs appropriation
by $26,410, from $88,000 to $114,140, to reflect higher than anticipated direct labor and professional services costs incurred by the Public Works Department. The City has issued multiple General Obligation bonds for various capital projects that require the support of the Public Works Department. Some of the support service costs
are ineligible for reimbursement through the General
Obligation bond proceeds. This allocation covers the
estimated costs that are ineligible for reimbursement
through General Obligation bond projects.

Public Works
Department
$26,410 -
- 12 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
City Hall Office Renovation

This action establishes the City Hall Office Renovation project in the amount of $600,000. This project provides funding to renovate sections of the 16th and 17th Floors of City Hall that will include workstations and furniture for the Office of Economic Development and Cultural Affairs as well as the City Manager's Office of Administration, Policy and Intergovernmental Relations. Both of these
offices have personnel located on multiple floors of City Hall and this office reconfiguration effort will ensure that staff are located with their respective teams. The total project cost is $600,000, consisting of a reallocation of $75,000 from the Office of the City Manager's Non-
Personal/Equipment appropriation, $225,000 from a
liquidation of a prior year encumbrance, and $300,000 of new funding recommended in this report. Manager's
Budget Addendum #60, Recommended Amendments to
the 2023-2024 Proposed Operating and Capital Budgets,
recommends rebudgeting $520,000 of these funds into
next fiscal year to complete this project.

Public Works
Department
$600,000 -
Fire Station 8 Garage Demolition and Site Clean-Up

This action eliminates funding in the Fire Station 8
Garage Demolition and Site Clean-Up appropriation of
$750,000 to reallocate project savings to offset overages in the Public Works Department's Non-
Personal/Equipment appropriation. This project was
established in the 2021-2022 Annual Report and has
since been on hold pending the identification of a future use for the property. The City recently executed a Right of Entry agreement that requires Valley Water to
complete this remediation project allowing these funds to be reallocated for other City needs. This action is offset by an increase to the Public Works Department's Non-
Personal/Equipment appropriation found elsewhere in
this memorandum.

Public Works
Department
($750,000) -
Ice Centre Expansion Project

This action increases the Ice Centre Expansion Project
appropriation by $100,000, from $213,290 to $313,290,
for City costs related to the Ice Centre Expansion Bond project. The reimbursements are for staff time required for plan review, permit, inspection services, project
monitoring and other administrative functions. A
corresponding action to increase the revenue estimate
for Transfers and Reimbursements to recognize revenue
from the Ice Centre Expansion Bond Fund is
recommended elsewhere in this report.

Public Works
Department
$100,000 -
- 13 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Local Sales Tax - PAB/PAC Phase I Elevator
Modernization

This action decreases the Local Sales Tax – PAB/PAC
Phase I Elevator Modernization appropriation by $1.4
million, from $2.0 million to $573,000, to reallocate
project savings to offset overages in the Public Works
Department's Non-Personal/Equipment appropriation.

This project is anticipated to be completed in early 2023- 2024 and will only require a portion of the remaining
funding for close-out costs. This action is offset by an increase to the Public Works Department's Non-
Personal/Equipment appropriation found elsewhere in
this memorandum.

Public Works
Department
($1,400,000) -
Non-Personal/Equipment (Overages)

This action increases the Public Works Department's
Non-Personal/Equipment appropriation by $2,400,000
(from $18.6 to $21.0 million) to address higher expenses for janitorial services ($500,000), utilities ($550,000), and trade services ($1,350,000) for both City Hall and Non- City Hall facilities. Janitorial services have been impacted by the current inflationary environment causing supplies and material costs to balloon to 13% higher compared to last year. Additionally, rising wage pressure means that labor costs are 6.5% higher than anticipated causing
increased expenditures. The increase in utilities costs is primarily due to the return of the workforce to the offices, which increased usage of both gas (26% higher than last year) and electricity (11% higher than last year) beyond its current budget authority. Along with the current
geopolitical climate, the costs of energy soared to new levels further increasing the cost of energy itself. The City contracts for electrical and plumbing services when
current staff does not have the capacity or have the
needed expertise and equipment for the job orders.

Electrical contract services is higher than budgeted due to unanticipated costs from required updates to the fire suppression systems and emergency lights which cannot
be deferred otherwise the facilities would be out of
compliance. Plumbing contract services experienced an
increase in the number of job orders, from 200 to over
300, primarily due to vandalism, emergency, and
unanticipated work. The Public Works Department also
experienced a significantly large increase in the
preventative maintenance driven primarily from higher
appliance issues throughout the City from staff returning to the office and those appliances lying unused for an
extended period of time. Corresponding decreases to
various Capital Projects are recommended in this
memorandum to fully offset this action.

Public Works
Department
$2,400,000 -
- 14 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Unanticipated/Emergency Maintenance

This action decreases the Unanticipated/Emergency
Maintenance appropriation by $250,000, from $2.1
million to $1.8 million, to reallocate project savings to offset overages in the Public Works Department's Non-
Personal/Equipment appropriation. The
Unanticipated/Emergency Maintenance appropriation is
used for any unforeseen maintenance needs across the
City's various facilities. Due to overages partly caused by elevated contractual costs and other emergency repair
needs, typically maintained within the Public Works
Department's Non-Personal/Equipment appropriation, it
was determined that available funding within the ongoing Unanticipated/Emergency Maintenance allocation could
be reallocated for these purposes. This action is offset by an increase to the Public Works Department's Non-
Personal/Equipment appropriation found elsewhere in
this memorandum.

Public Works
Department
($250,000) -
Workers' Compensation Claims - Public Works

This action increases the Workers' Compensation Claims
– Public Works appropriation by $250,000, from
$600,000 to $850,000, which is primarily due to a higher than anticipated number of one-time settlements already paid and expected to be paid before year-end and
medical treatment costs for employees. This action will align the budget with projected needs. Several actions to reallocate funds between the various Workers'
Compensation Claims appropriations in the General
Fund are recommended elsewhere in this memorandum
to align the budget with the projected needs.

Public Works
Department
$250,000 -
- 15 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Non-Personal/Equipment (City-Generated Tow Services)

This action decreases the Transportation Department's
Non-Personal/Equipment appropriation by $175,000 and
reallocates the funding to the Police Department to
support the City-Generated Tow Services Program. The
Tow Services Audit presented by the City Auditor and
accepted by the City Council on January 15, 2019
identified improvements to the City-Generated Tow
Services Program, including: significant changes to the service delivery model; issuance of a new Request for
Proposal (RFP) to streamline contract terms;
improvements to data collection, billing, and program
oversight; and transition of the program to the Police
Department. The Administration accepted and proposed
full implementation of all audit recommendations. Initial funding to support the anticipated contract costs for the program were appropriated in 2020-2021 while staff
worked on the RFP, which experienced delays as a result of the COVID-19 pandemic. Staff has completed the
RFP and will bring forward recommendations for City
Council to award the contract in August 2023, and this
action will reallocate funding to the Police Department to partially offset the action recommended elsewhere in this memorandum to establish the funding necessary to
award the contract and implement the software to
support the program.

Transportation
Department
($175,000) -
Non-Personal/Equipment (Electricity Costs)

This action increases the Transportation Department's
Non-Personal/Equipment appropriation by $300,000 for
increased electricity costs. PG&E has increased
electricity rates multiple times throughout the fiscal year.

From July 2022 through March 2023, utility rates
increased by approximately 12.6%.

Transportation
Department
$300,000 -
Non-Personal/Equipment (Red Light Running Cameras
Pilot Program)

This action decreases the Transportation Department's
Non-Personal/Equipment appropriation by $171,000 and
reallocates funding to the Department's Personal
Services appropriation to fund a temporary Associate
Engineer position through June 30, 2024 overseeing the
Red Light Running Cameras Pilot Program. As directed
by the Mayor's June Budget Message for Fiscal Year
2022-2023, as approved by the City Council, one-time
non-personal/equipment funding was included for a pilot on four intersections related to red light violations. This action provides funding for the temporary position by
reallocating a portion of the non-personal/equipment
funding for this project to personal services. A
corresponding increase to the Transportation
Department's Personal Services appropriation is
recommended to offset this action.

Transportation
Department
($171,000) -
- 16 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Pavement Maintenance Program

This action provides funding for the Pavement
Maintenance Program appropriation for the 4th Street
Sewer Interceptor project. An allocation of $1.45 million was included in the City Council approved Mayor's June
Budget Message for Fiscal Year 2018-2019 for the
Pavement Maintenance Program, and $386,000 of these
funds was liquidated but not rebudgeted from 2021-2022
to 2022-2023. This action restores funding to the
program to pay for the pavement portion of the 4th Street Sewer Interceptor project.

Transportation
Department
$386,000 -
Personal Services (Red Light Running Cameras Pilot
Program)

This action increases the Transportation Department's
Personal Services appropriation by $171,000 to fund a
temporary Associate Engineer position through June 30,
2024 working on the Red Light Running Cameras Pilot
Program. As directed in the Mayor's June Budget
Message for Fiscal Year 2022-2023, as approved by the
City Council, one-time non-personal/equipment funding
was included for a pilot on four intersections related to red light violations. An adjustment in the 2022-2023 Mid- Year Budget Review allocated approximately $99,000 for
this position bringing the total allocation to $270,000. The Associate Engineer will coordinate with partner agencies and departments on system needs, evaluate red light
running technology/applications, develop a Request for
Proposal for system procurement, assess the
performance of the system after deployment, and present results to the City Council along with a written report of findings by June 2024. A corresponding decrease to the
Transportation Department's Non-Personal/Equipment
appropriation is recommended to offset this action.

Manager's Budget Addendum #60, Recommended
Amendments to the 2023-2024 Proposed Operating and
Capital Budgets, recommends rebudgeting $252,000 of
these funds into next fiscal year to continue the pilot program.

Transportation
Department
$171,000 -
Personal Services (Vacancy Savings)

This action decreases the Transportation Department's
Personal Services appropriation by $150,000 for vacancy savings and reallocates the funds to the department's
Non-Personal/Equipment appropriation to provide
funding for unanticipated increases in electricity costs. A corresponding increase in the Transportation
Department's Non-Personal/Equipment appropriation is
recommended to offset this action.

Transportation
Department
($150,000) -
Grants-Reimbursements-Fees
- 17 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Diridon Station Area Development Planning/Other
Revenue

This action decreases the Diridon Station Area
Development Planning appropriation by $848,150, from
$2.3 million to $1.4 million, and decreases the estimate for Other Revenue by an equivalent amount to reflect
changes in the timing of the Downtown West project and
revised scope of work in 2022-2023. The Diridon Station Area Development Planning appropriation was
established to support all work related to processing the Downtown West project and related planning work for the Diridon Station Area, and is funded through Funding and Reimbursement Agreements with Google. These actions
realign budgeted revenues with actual payments
received ($660,850) from Google for work performed in
2022-2023. Unspent funds will be carried over to 2023-
2024 for continuing work related to the project, consistent with the Funding and Reimbursement Agreement
City Manager - Office
of Economic
Development and
Cultural Affairs
($848,150) ($848,150)
Diridon Station Area Development Planning - Electric
Microgrid/Other Revenue

This action decreases the Diridon Station Area
Development Planning – Electric Microgrid City-Wide
Expenses allocation to Community Energy Department
and corresponding estimate for Other Revenue by
$323,139. This allocation – fully reimbursed through an agreement with Google – funds the evaluation for a
potential City-owned and operated electric system and
possible future agreements between the City and Google
for the provision of electric service in Google's Downtown West Mixed-Use Project. The total reimbursement
received in 2022-2023 for this effort from Google is
$907,861. This action reduces the budgeted revenue
estimate of $1,231,000 by $323,139, which brings the
budget in alignment with the total amount of Google
reimbursement.

Community Energy
Department
($323,139) ($323,139)
Insurance Premiums/Transfers and Reimbursements

This action increases the Insurance Premiums
appropriation by $69,240, from $2,292,830 to
$2,362,070, and the corresponding estimate for
Transfers and Reimbursements (from the Ice Centre
Revenue Fund). Pursuant to the Ice Centre Lease and
Management Agreement, San José Arena Management
is required to reimburse Property Insurance expenses
incurred by the City. During the development of the 2022- 2023 Adopted Operating Budget an estimate was used to
determine the budget allocation for 2022-2023. This
action corrects the budget allocation for Insurance
Premium costs associated with the Ice Centre property
and the corresponding reimbursement from the Ice
Centre Revenue Fund.

Finance Department $69,240 $69,240
- 18 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Assistance to Firefighters Grant - COVID-19
Supplemental 2020/Revenue from Federal Government

This action decreases the Assistance to Firefighters
Grant – COVID-19 Supplemental 2020 appropriation and
the corresponding estimate for Revenue from the Federal Government by $126,305 to reflect savings due to lower
than expected expenses. The Assistance to Firefighters
Grant provides funding to help firefighters obtain critically needed equipment, protective gear, emergency vehicles,
training, and other resources necessary for protecting the public and emergency personnel from fire and related
hazards. Since the grant has expired, no additional
reimbursements will be received.

Fire Department ($126,305) ($126,305)
Hazardous Materials Consent Judgment/Revenue from
Local Agencies

This action increases the Hazardous Materials Consent
Judgment appropriation and the corresponding estimate
for Revenue from Local Agencies by $75,000 to
recognize funding from the Santa Clara County for
prevention and hazardous material trainings.

Fire Department $75,000 $75,000
Non-Personal/Equipment/Revenue from State of
California (Strike Team Reimbursement)

This action increases the Fire Department's Non-
Personal/Equipment appropriation and corresponding
estimate for Revenue from the State of California by
$393,945 to recognize reimbursements that have been
received from the California Fire Assistance Agreement.

The reimbursements are for the Strike Teams overhead
resources associated to the deployments to assist with
the wildland fires in 2022-2023.

Fire Department $393,945 $393,945
Personal Services/Revenue from Federal Government
(TaskForce 3 Meetings/Trainings)

This action increases the Fire Department's Personal
Service appropriation and the corresponding estimate for Revenue from Federal Government by $13,974 as part of
a reimbursement by the Federal Emergency
Management Agency (FEMA) for the costs associated to
the Fire Department's Task Force 3 trainings for the
Urban Search and Rescue Program.

Fire Department $13,974 $13,974
Personal Services/Revenue from State of California
(Strike Team Reimbursement)

This action increases the Fire Department's Personal
Services appropriation and corresponding estimate for
Revenue from the State of California by $2,195,120 to
recognize reimbursements that have been received from
the California Fire Assistance Agreement. The
reimbursements are for the Strike Teams that were
deployed to assist with the wildland fires in 2022-2023.

Fire Department $2,195,120 $2,195,120
- 19 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Urban Areas Security Initiative Grant - Fire
2020/Revenue from Federal Government

This action decreases the Urban Areas Security Initiative Grant appropriation and the corresponding estimate for
Revenue from the Federal Government by $82,170 due
to lower than expected expenses associated with this
grant. Since this grant has expired, no further
expenditures and reimbursements will occur.

Fire Department ($82,170) ($82,170)
Library Grants/Revenue from State of California (Lunch
at the Library)

This action increases the Library Grants appropriation
and the estimate for Revenue from State of California by $10,197 to recognize the Lunch at the Library Grant. This grant, administered by the California State Library,
provides support for free summer meals at library sites.

Library Department $10,197 $10,197
Library Grants/Revenue from State of California (Outdoor Exploration Parks Pass)

This action increases the Library Grants appropriation
and the estimate for Revenue from State of California by $19,562 to recognize the Outdoor Exploration Parks
Pass Grant. This grant, administered by the California
State Library, provides free vehicle day use hangtags to library patrons with the goal of generating positive,
measurable impacts in the areas of health, natural
resource stewardship, and historical and cultural
connections. These passes are distributed to library
jurisdictions using an equity lens to ensure those patrons typically unable to visit California State parks are given the opportunity.

Library Department $19,562 $19,562
SJPL Foundation Grants/Other Revenue

This action increases the SJPL Foundation Grants
appropriation and the corresponding estimate for Other
Revenue by $147,626 to recognize two grants provided
by the San Jose Public Library Foundation (SJPLF).

First, $89,029 has been provided for the Coding5K Grant, which provides resources for computer programming
lessons and activities for children and teens at all branch library locations. Second, $58,597 has been provided for the WeeGrow Development Screening Grant, which
offers optional developmental screening questionnaires
for children between 2 months and 5 years old at select branch libraries.

Library Department $147,626 $147,626
Council District #03/Other Revenue (Sponsorship)

This action increases Council District #03 appropriation and the corresponding estimate for Other Revenue by
$5,299 to reflect revenues received by various
businesses and individuals to support the Council
District's Christmas Tree Giveaway Event and the
Councilmember's swearing in ceremony.

Mayor & City Council $5,299 $5,299
- 20 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Council District #05/Other Revenue (Sponsorship)

This action increases Council District #05 appropriation and the corresponding estimate for Other Revenue by
$5,000 to reflect revenues received by various
businesses and individuals to support the
Councilmember's swearing in ceremony.

Mayor & City Council $5,000 $5,000
Council District #10/Other Revenue (Sponsorship)

This action increases Council District #10 appropriation and the corresponding estimate for Other Revenue by
$3,500 to reflect revenues received by various
businesses and individuals to support the Council
District's Winter Walk and Senior Fair Event.

Mayor & City Council $3,500 $3,500
CalVIP Trauma to Triumph at Regional Medical Center
Program 2020-2021/Revenue from State of California

This action increases the CalVIP Trauma to Triumph at
Regional Medical Center Program 2020-2021 allocation
and the corresponding estimate for Revenue from State
of California in the amount of $81,350. The City was
awarded this grant of up to $630,340 in the period
beginning October 2020 through June 30, 2023. The
program provides case management intervention
services, career/educational counseling, and other
support services for hospital trauma center patients who have been victims of community-based and related
individual or group assault and gang-related violence. A recent reconciliation revealed that the Parks, Recreation and Neighborhood Services Department (PRNS) is
projected to spend an additional $81,350 through June
30, 2023, bringing the total costs to $428,037. This action recognizes the additional expense and associated
revenue reimbursement.

Parks, Recreation
and Neighborhood
Services Department
$81,350 $81,350
Cash for Trash 2021-2024/Revenue from Local Agencies

This action increases the Cash for Trash 2021-2024 City- Wide Expenses appropriation to the Parks, Recreation
and Neighborhood Services Department (PRNS) in the
amount of $73,323, and the estimate for Revenue from
Local Agencies in the amount of $120,000. The Cash for
Trash program is funded by the Santa Clara Valley Water District, which provided PRNS a $180,000 total grant
award over a three-year term from May 2021 thru April
2024. The department has now completed the scope of
work involving trash and pollution collection along
waterways. This action appropriates the remaining
$73,323 in expenditure, with $106,677 of the total award already allocated in previous budget cycles. A
corresponding increase in revenue of $120,000 is
estimated, adding to the previously budgeted revenue of $60,000 for the total $180,000 reimbursement.

Parks, Recreation
and Neighborhood
Services Department
$73,323 $120,000
- 21 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Non-Personal/Equipment/Revenue From Local Agencies
(San José Recreation Preschool Program Grant)

This action increases the Non-Personal/Equipment
appropriation and the corresponding estimate for
Revenue from Local Agencies in the amount of $5,000 to
implement the San José Recreation Preschool Grant. In
August 2022, PRNS entered into an agreement for up to
$10,000 with the Santa Clara County Public Health
Department to train San José Recreation Preschool
Program staff on the Coordinated Approach to Child
Health (CATCH) Program and the Smarter Mealtimes
Movement. CATCH is an evidence-based structured
physical activity curriculum, and the Smarter Mealtimes Movement leverages proven strategies to nudge kids to
select and eat healthier foods at mealtimes. Once
trained, San José Recreation Preschool Program staff
will implement the programs with enrolled students, and report their findings to the Santa Clara County Public
Health Department. A total of $5,000 is allocated in 2022- 2023 with this action, and the remaining $5,000 of the
grant has been allocated in 2023-2024.

Parks, Recreation
and Neighborhood
Services Department
$5,000 $5,000
Santa Clara County Homeless Encampment
Cleanup/Revenue from Local Agencies

This action establishes the Santa Clara County
Homeless Encampment Cleanup City-Wide Expenses
appropriation and increases the estimate for Revenue
from Local Agencies in the amount of $225,000. In June
2022, the City first entered into an agreement with Santa Clara County to conduct weekly cleanup services and
monthly abatement services to a number of homeless
encampments in Santa Clara County jurisdictions within
San José, as needed. Subsequently, the contract has
been amended, and in May 2023, the agreement is now
for $2.0 million and the term of the grant was extended through June 2027. Funding of $225,000 is provided
through this action, with $230,000 allocated for 2023-
2024 in a separate action and the remaining $1.6 million budgeted in future actions.

Parks, Recreation
and Neighborhood
Services Department
$225,000 $225,000
- 22 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Valley Water District Grant/Revenue from Local Agencies (Tully Road Ballfields Creek Clean-up Project)

This action increases the Valley Water District Grant
allocation, from $130,000 to $193,760, and the
corresponding estimate for Revenue from Local Agencies
in the amount of $63,760 for the completion of the Tully Road Ballfields Creek Clean-up project. The project
provides funding for a local non-profit that engages the homeless community through outreach and education, to
actively work to maintain litter-free waterways in and
around the Tully Road Ballfields. This action recognizes and appropriates the remaining balance of the grant
award for expenditure and reimbursement by June 30,
2023, the end date of the grant agreement.

Parks, Recreation
and Neighborhood
Services Department
$63,760 $63,760
Youth Reinvestment Grant/Other Revenue

This action increases the Youth Reinvestment Grant
allocation and the corresponding estimate in Other
Revenue in the amount of $54,697. The Youth
Reinvestment Grant is an agreement between the State
of California, the Board of State and Community
Corrections (BSCC), and the City of San José that began in July 2019 and ended in May 2023. The funds were
used to target underserved communities and provided
family support and education services that will mediated high-risk behaviors, increased school success and
bonding, and strengthened personal and social skills.

Grantees included local government agencies and
community-based organizations. One of the City's
grantees was awarded funding in 2022-2023, but
returned $54,697 in unused funds to the City. These
funds are required to be returned to the State of
California, creating the need for this action.

Parks, Recreation
and Neighborhood
Services Department
$54,697 $54,697
Internet Crimes Against Children State Grant 2021-
2022/Other Revenue

This action increases the Internet Crimes Against
Children State Grant 2021-2022 City-Wide Expenses
appropriation by $4,050, from $858,630 to $862,680, and the corresponding estimate for Other Revenue. This
action appropriates the revenue received from the sale of a surplus vehicle that was previously purchased through the Internet Crimes Against Children State Grant. Since it was originally purchased by ICAC funds, it is
recommended that the revenue from the sale of the
vehicle is allocated back to the appropriation. These
funds will be used for activities related to increasing the investigation and prosecution of internet crimes against children during the term of the grant.

Police Department $4,050 $4,050
- 23 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Non-Personal/Equipment/Fees, Rates, and Charges
(Temporary Board Ups)

This action increases the Police Department's Non-
Personal/Equipment appropriation and the corresponding
revenue estimate for Fees, Rates, and Charges by
$150,000 to align funding with anticipated temporary
board-up activity for the remainder of 2022-2023. 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 reimburses the City for the vendor costs.

Police Department $150,000 $150,000
Personal Services/Fees, Rates, and Charges (Billable
Festivals)

This action increases the Police Department's Personal
Services appropriation and the corresponding revenue
estimate for Fees, Rates, and Charges by $60,715 to
align funding with anticipated billable festivals activity for the remainder of 2022-2023. The Police Department
utilizes overtime by Police Officers to provide services to parades, traffic security, and marathons. The event
organizers are responsible for the costs incurred for
securing the events and reimburses the City for the
costs.

Police Department $60,715 $60,715
Personal Services/Revenue from Federal Government
(The United States Capitol Police)

This action increases the Police Department's Personal
Services appropriation and the corresponding estimate
for Revenue from Federal Government by $72,750 to
support a reimbursement agreement between The United
States Capitol Police (USCP) and the City of San José.

The agreement was executed in partnership to provide
protective services to Congresswoman Zoe Lofgren
when the Congresswoman is in her home district.

Through this agreement, the USCP will reimburse the
City for overtime costs of officers assigned to maintain a visible presence in front of the Congresswoman's home.

The term of the agreement was made effective August
2022 until it is terminated by either party.

Police Department $72,750 $72,750
- 24 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Personal Services/Revenue from Local Agencies (Child
Advocacy Center)

This action increases the Police Department's Personal
Services appropriation and the corresponding estimate
for Revenue from Local Agencies by $16,361 to support
a second amendment to the agreement established
between the County of Santa Clara District Attorney's
Office and City of San José for reimbursement of a part- time child forensic interviewer for the Children's
Advocacy Center (CAC). The CAC supports families and
children who are victims of sexual assault. This second amendment is meant to clean up the difference between
actual 2022-2023 expenditures and the authorized
corresponding budget amount in the 2022-2023
agreement.

Police Department $16,361 $16,361
Personal Services/Revenue from Local Agencies
(Stream Stewardship Law Enforcement Program)

This action increases the Police Department's Personal
Services budget and the corresponding estimate for
Revenue from Local Agencies by $20,000 for services
provided through an agreement between the Santa Clara
Valley Water District and the City of San José for its
Stream Stewardship Law Enforcement Program. The
agreement is set to cover overtime costs of officers
assigned to carry out law enforcement services to target criminal activity along local waterways within the City, including Coyote Creek and Guadalupe River. The term
of the agreement is June 2023 through June 2024.

Police Department $20,000 $20,000
- 25 -
General Fund Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments

Action Department
Expenditure
Change Revenue Change
Ice Centre Expansion Project/Other Revenue

This action decreases the Ice Centre Expansion Project
appropriation by $23,700, from $213,290 to $189,590,
and the corresponding estimate for Other Revenue. An
action was brought forward at the 2021-2022 Annual
Report to increase the Ice Centre Expansion project and the corresponding estimate for Other Revenue by
$68,290 to reimburse the City for costs associated with the review and inspection of the installation of two
outdoor natural gas clean energy servers ($28,290) and
ten electric vehicle chargers ($40,000), including the
associated electric vehicle parking stalls. At that time, it was anticipated that all costs would be reimbursed via
direct payment from Bloom Energy and Sharks Ice. It
was later determined that any review and inspection
costs borne by the City, in which Sharks Ice would remit payment for, could be covered through bond proceeds in
the Ice Centre Expansion Bond Fund. This action
recognizes an increase of $12,932 for unanticipated
payments received by a third-party vendor, related to the installation of the electric vehicle parking stalls and a decrease of $40,000 for Sharks Ice reimbursement (net
total decrease of $23,700). An action to reimburse the
City for costs associated with this project, burdened by Sharks Ice, is recommended elsewhere in this report.

Public Works
Department
($23,700) ($23,700)
- 26 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Affordable Housing Impact Fee Fund (452)
Action Department Use Source
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Housing Department
_
($500,000)
Housing Loans and Grants (Gallup-Mesa Apartments)
This action increases the Housing Loans and Grants
appropriation by $500,000, from $15.6 million to $16.1
million, for the development of the Gallup-Mesa
Apartments affordable housing project. In accordance with the Delegation of Authority to adjust approved
commitments for housing projects to the Director of the Housing Department, the reallocation of $500,000 in
project costs from the Inclusionary Fee Fund to the
Affordable Housing Impact Fee Fund was executed on
October 17, 2022. This reallocation fixes a previous shift of $500,000 from the Affordable Housing Impact Fee Fund to the Inclusionary Fee Fund that was made in error. This
action is offset by a decrease to the Ending Fund Balance and a corresponding decrease of $500,000 in the
Inclusionary Fee Fund is recommended elsewhere in this
memorandum.

Housing Department
_
$500,000
Affordable Housing Impact Fee Fund (452) $0 $0
Attachment B
- 27 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Airport Maintenance And Operation Fund (523)
Action Department Use Source
Airline Reserve Funds Distribution

This action reestablishes the Airline Reserve Funds
Distribution appropriation in the amount of $30.0 million. As part of the Airline-Airport Lease and Operating Agreement effective 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
2022-2023, Airport estimates the payment to be $30.0
million. Corresponding actions to increase the revenue
estimate in this fund, along with actions in the Airport Revenue Fund, are recommended elsewhere in this
memorandum.

Airport Department
_
$30,000,000
Transfer from Airport Revenue Fund

This action increases the Transfer from the Airport
Revenue Fund by $30.0 million, from $121.1 million to
$151.1 million, to reestablish the Airline Reserve Funds Distribution appropriation, as discussed above. 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
_
$30,000,000
Airport Maintenance And Operation Fund (523) $30,000,000 $30,000,000 - 28 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Airport Revenue Fund (521)
Action Department Use Source
Transfer to Airport Maintenance and Operation Fund
(Airline Reserve Funds Distribution)

This action increases the Transfer to the Airport
Maintenance and Operation Fund by $30.0 million, from
$121.1 million to $151.1 million, to reestablish the Airline Reserve Distribution appropriation. 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 to decrease the Airline Agreement Reserve in this fund, along with actions in the Airport Maintenance and Operation
Fund, are recommended elsewhere in this memorandum.

Airport Department
_
$30,000,000
Airline Agreement Reserve

This action decreases the Airline Agreement Reserve by
$44.9 million, from $96.7 million to $51.8 million, to offset the actions recommended elsewhere in this memorandum.

Airport Department
_
($44,900,000)
Transfer to Airport Surplus Revenue Fund (Commercial
Paper Principal and Interest Payment)

This action increases the Transfer to the Airport Surplus Revenue Fund by $14.9 million, from $75.0 million to $89.9 million, to accommodate an increased commercial paper
principal and interest payment. Activity at the Airport outpaced projections in 2022-2023 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 to
reduce the Airline Agreement Reserve in this fund, along with actions in the Airport Surplus Revenue Fund are
recommended elsewhere in this memorandum.

Airport Department
_
$14,900,000
Airport Revenue Fund (521) $0 $0
- 29 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Airport Surplus Revenue Fund (524)
Action Department Use Source
Commercial Paper Principal and Interest Payment

This action increases the Commercial Paper Principal and Interest appropriation by $14.9 million, from $20.0 million to $34.9 million, as discussed previously. Corresponding
actions to recognize the revenue in this fund, along with actions in the Airport Revenue Fund, are recommended
elsewhere in this memorandum.

Airport Department
_
$14,900,000
Transfer from Airport Revenue Fund (Commercial Paper
Principal and Interest Payment)

This action increases the Transfer from the Airport
Revenue Fund by $14.9 million, from $75.0 million to $89.9 million, to accommodate an increased commercial paper
principal and interest payment as discussed previously.

Corresponding actions in this fund to increase the
payment, along with actions in the Airport Revenue Fund to transfer the funds, are recommended elsewhere in this
memorandum.

Airport Department
_
$14,900,000
Airport Surplus Revenue Fund (524) $14,900,000 $14,900,000 - 30 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Benefits Funds - Benefit Fund (160)
Action Department Use Source
FICA-Medicare/Transfers and Reimbursements

This action increases the FICA-Medicare appropriation by $58,500, from $11.96 million to $12.0 million, and
increases the corresponding revenue estimate for
Transfers and Reimbursements. The additional funding is needed due to higher wages, which increases the amount
owed for FICA Taxes (1.45% of taxable wages).

Human Resources
Department
_
$58,500 $58,500
Personal Services (Overages)

This action increases the Human Resources Department's
Personal Services appropriation by $75,000 due to higher than anticipated personal services costs. The projected overage is primarily due to higher than budgeted costs for retirement and other benefits. A corresponding decrease to the Ending Fund Balance is recommended to offset this
adjustment.

Human Resources
Department
_
$75,000
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Human Resources
Department
_
($75,000)
Healthcare Incentive Program/Other Revenue

This action establishes the Healthcare Incentive Program appropriation and increases the corresponding estimate for Other Revenue to recognize Contractual Performance
Guarantee Penalties by $214,330. The Contractual
Performance Guarantee Penalties are collected based on
service failures from vendors that resulted in additional work and priority shifts within the Human Resources
Department's Benefits Division. These funds are
recommended to establish a Healthcare Incentive Program to fund incentives for employees to register for Anthem health plans in an effort to balance health plan participation and limit rate increases by providers. This action is a series of actions, included in this memorandum, that will provide total funding of $449,610 to establish the
Healthcare Incentive Program.

Human Resources
Department
_
$214,330 $214,330
- 31 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Benefits Funds - Benefit Fund (160)
Action Department Use Source
Wellness Program

This action decreases the Wellness Program appropriation by $200,000, from $530,000 to $330,000, and reallocates the funding to establish the Healthcare Incentive Program.

The Contractual Performance Guarantee Penalties
generated in the Benefit Fund are used to fund the
Healthcare Incentive Program. This allocation represents the previous collection of the Contractual Performance
Guarantee Penalties that were appropriated in the
Wellness Program appropriation. A corresponding action to reallocate these funds to the Healthcare Incentive
Program is also recommended in this memorandum.

Human Resources
Department
_
($200,000)
Healthcare Incentive Program

This action establishes the Healthcare Incentive Program appropriation in the amount of $235,280. This action is offset by a reallocation from the Wellness Program
appropriation ($200,000) and the Health Plan appropriation ($35,280), which are also recommended in this
memorandum. The program provides newly benefited
employees an incentive if they choose an Anthem health
plan in an effort to balance health plan participation and limit rate increases by providers. This action is a series of actions, included in this memorandum, that will provide total funding of $449,610 to establish the Healthcare
Incentive Program.

Human Resources
Department
_
$235,280
Health Plans

This action decreases the Health Plans appropriation by $35,280, from $70.0 million to $69.9 million, and
reallocates funding to establish the Healthcare Incentive Program appropriation, which is recommended to be
established in this memorandum. Previously, healthcare
incentives were partially funded out of this appropriation and this action consolidates all healthcare incentive
expenditures into the newly established Healthcare
Incentive Program appropriation.

Human Resources
Department
_
($35,280)
Benefits Funds - Benefit Fund (160) $272,830 $272,830
- 32 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Benefits Funds - Dental Insurance Fund (155)
Action Department Use Source
Non-Personal/Equipment (Dental Benefits)

This action increases the Human Resources Department's
Non-Personal/Equipment appropriation by $25,000, from
$586,000 to $611,000, for increased administration fees and consultant costs from higher enrollment in the health care program. Total enrollments in the PPO have
increased since November 2022 for both active and retired populations for several reasons including: an increase in the number of new hires and new retirees; an increase in the dependent age limit from 18 to 24 that went into effect on January 1, 2023; and in general, the PPO plan remains the more popular plan as compared to the HMO plan. The
administration fee rate also increased, effective January 1, 2023. A corresponding decrease to the Ending Fund
Balance is recommended to offset this action.

Human Resources
Department
_
$25,000
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Human Resources
Department
_
($25,000)
Benefits Funds - Dental Insurance Fund (155) $0 $0
- 33 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Benefits Funds - Life Insurance Fund (156)
Action Department Use Source
Life Insurance Premiums/Transfers and Reimbursements

This action increases the Life Insurance Premiums
appropriation by $20,000, from $1.71 million to $1.73
million, and the corresponding revenue estimate for
Transfers and Reimbursements to reflect additional
revenues collected as a result of an increased number of new employees.

Human Resources
Department
_
$20,000 $20,000
Benefits Funds - Life Insurance Fund (156) $20,000 $20,000 - 34 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Building Development Fee Program Fund (237)
Action Department Use Source
Office of the City Attorney Personal Services (Overage)

This action increases the Office of the City Attorney's Personal Services appropriation by $12,000 to ensure
sufficient funding to continue to provide legal services in the Building Development Fee Program Fund.

Office of the City
Attorney
_
$12,000
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Planning, Building and
Code Enforcement
Department
_
($12,000)
Building Development Fee Program Fund (237) $0 $0
- 35 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Building Homes and Jobs Act Fund (456)
Action Department Use Source
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Housing Department
_
($275,669)
Housing Department Personal Services (Overage)

This action increases the Housing Department's Personal Services appropriation by $275,669 to administer the
Permanent Local Housing Allocation grant, a $4.3 million grant provided to the City by the State of California.

Activities supported by this increase include management of the grant agreement with HomeFirst Services in the
amount of $4.1 million to operate the Mabury and San
Felipe Bridge Housing Communities, provide performance
reporting to the State of California, and respond to audits.

Housing Department
_
$275,669
Building Homes and Jobs Act Fund (456) $0 $0
- 36 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Citywide Planning Fee Program Fund (239)
Action Department Use Source
PBCE Personal Services (Vacancy Savings)

This action decreases the Planning, Building, and Code
Enforcement Department's Personal Services
appropriation by $10,000 to reflect vacancy savings. A
corresponding increase to the Department's Non-
Personal/Equipment appropriation is recommended in this memorandum to offset this action.

Planning, Building and
Code Enforcement
Department
_
($10,000)
Development Fee Program - Shared Resources: Non-
Personal/Equipment (Overages)

This action increases the Planning, Building and Code
Enforcement Department's Development Fee Program -
Shared Resources Non-Personal/Equipment appropriation
by $10,000, from $12,784 to $22,784, to provide funding for higher than anticipated costs based on current
expenses. The higher costs are primarily due to the
Development Fee partners adjusting costs to the agreed
upon allocation splits for shared resources that were not reflected in the budget. A corresponding decrease to the department's Personal Services appropriation is
recommended to offset this action.

Planning, Building and
Code Enforcement
Department
_
$10,000
Citywide Planning Fee Program Fund (239) $0 $0
- 37 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Community Development Block Grant Fund (441)
Action Department Use Source
Legal Services (Overage)

This action increases the Office of the City Attorney's Personal Services by $9,000 from the Community
Development Grant Fund to continue to provide legal
services associated with this grant.

Office of the City
Attorney
_
$9,000
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Housing Department
_
($9,000)
Community Development Block Grant Fund (441) $0 $0
- 38 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Community Facilities District No. 14 (Raleigh-Charlotte) Fund (379) Action Department Use Source
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Transportation
Department
_
($29,000)
Non-Personal/Equipment (Water Costs and Contractual
Services)

This action increases the Transportation Department's
Non-Personal/Equipment appropriation by $29,000 to fund increased water costs ($18,000) and irrigation system
repairs ($11,000). A corresponding decrease to the Ending Fund Balance is recommended to offset this action.

Transportation
Department
_
$29,000
Community Facilities District No. 14 (Raleigh-Charlotte) Fund (379) $0 $0
- 39 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Community Facilities District No. 16 (Raleigh-Coronado) Fund (344) Action Department Use Source
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Transportation
Department
_
($8,000)
Non-Personal/Equipment (Water Costs)

This action increases the Transportation Department's
Non-Personal/Equipment appropriation by $8,000 for
increased water costs. A corresponding decrease to the
Ending Fund Balance is recommended to offset this action.

Transportation
Department
_
$8,000
Community Facilities District No. 16 (Raleigh-Coronado) Fund (344) $0 $0
- 40 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Community Facilities District No. 17 (Capitol Expy – Evergreen Place) (496) Action Department Use Source
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Transportation
Department
_
($9,000)
Non-Personal/Equipment (Contractual Services)

This action establishes the Transportation Department's Non-Personal/Equipment appropriation in the amount of
$9,000 to provide funding for contractual services costs for tree planting. Unanticipated replanting was needed to
replace trees that died due to bad stock and/or incorrect tree planting. A corresponding decrease to the Ending
Fund Balance is recommended to offset this action.

Transportation
Department
_
$9,000
Community Facilities District No. 17 (Capitol Expy – Evergreen Place) (496) $0 $0
- 41 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Convention and Cultural Affairs Fund (536)
Action Department Use Source
Transfers and Reimbursements (Transfer from the
Transient Occupancy Tax Fund)

This action increases the revenue estimate for Transfers and Reimbursements from the Transient Occupancy Tax
Fund by $3.0 million, from $9.1 million to $12.1 million, as part of a series of adjustments to allocate higher than anticipated Transient Occupancy Tax revenue in 2022-
2023. The Transient Occupancy Tax, along with the
Convention Center Facilities District Special Tax, has
outperformed initial forecasts for the duration of 2022- 2023, led by higher demand for short-term lodging and
higher revenue per available room (RevPar). This
additional funding is allocated to the Ending Fund Balance to support future costs for convention and cultural facilities operations and maintenance.

City Manager - Office
of Economic
Development and
Cultural Affairs
_
$3,000,000
Convention Facilities Operations

This action increases the Convention Facilities Operations appropriation by $933,000, from $9.2 million to $10.1
million, to align funding levels with estimated operating subsidy requirements for the management of City-owned
convention and cultural facilities by Team San Jose. This adjustment syncs funding with the 2022-2023 estimates
included in the development of the 2023-2024 Proposed
Operating Budget and provides sufficient capacity for
facility operations through the remainder of the fiscal year.

City Manager - Office
of Economic
Development and
Cultural Affairs
_
$933,000
CVB Marketing Services

This action eliminates the CVB Marketing Services
appropriation ($1.3 million) in the Convention and Cultural Affairs Fund. This allocation was included during the
development of the 2023-2023 Adopted Operating Budget
as a supplement to the projected baseline allocation of Transient Occupancy Tax (TOT) revenues for the
operation of the Convention and Visitors Bureau (CVB) by Team San Jose. With the recommended allocation of $1.5
million of additional estimated Transient Occupancy Tax revenue to the San José Convention and Visitors Bureau
appropriation in the TOT Fund, as described elsewhere in this memorandum, total funding for CVB operations
increases by $200,000, from $4.8 million to $5.0 million.

This action in the Convention and Cultural Affairs Fund also offsets the recommended increase to the Convention Facilities Operations ($933,000) appropriation, with the balance of funding allocated to Ending Fund Balance to
support future costs for convention and cultural facilities operations and maintenance.

City Manager - Office
of Economic
Development and
Cultural Affairs
_
($1,300,000)
- 42 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Convention and Cultural Affairs Fund (536)
Action Department Use Source
Ending Fund Balance Adjustment

This action increases the Ending Fund Balance to offset the actions recommended in this memorandum.

City Manager - Office
of Economic
Development and
Cultural Affairs
_
$3,367,000
Convention and Cultural Affairs Fund (536) $3,000,000 $3,000,000 - 43 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Convention Center Facilities District Revenue Fund (791) Action Department Use Source
Convention Center Facilities District Special Tax

This action increases the revenue estimate for the
Convention Center Facilities District Special Tax by $4.0 million to reflect higher than anticipated collections during 2022-2023. The Convention Center Facilities District
Special Tax, along with the Transient Occupancy Tax, has outperformed initial forecasts for the duration of 2022- 2023, led by higher demand for short-term lodging and
revenue per available room (RevPar). These additional
collections are recommended to be allocated to Ending
Fund Balance, which may be accessed for future debt
service requirements and eligible capital improvements to the San Jose McEnery Convention Center and related
facilities.

Finance Department
_
$4,000,000
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Finance Department
_
$4,000,000
Convention Center Facilities District Revenue Fund (791) $4,000,000 $4,000,000 - 44 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Coronavirus Relief Fund (401)
Action Department Use Source
COVID-19 Personal Services

This action establishes an allocation for COVID-19
Personal Services in the amount of $29,032 to facilitate the close out of the Coronavirus Relief Fund following the prior expiry of federal funding in 2021-2022. This allocation represents the balance of funding from interest earnings accumulated in 2021-2022, enabling the reassignment of
eligible personal services costs incurred by the Fire
Department for emergency response activities.

Finance Department
_
$29,032
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Finance Department
_
($29,032)
Coronavirus Relief Fund (401) $0 $0
- 45 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Downtown Property And Business Improvement District Fund (302) Action Department Use Source
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Transportation
Department
_
($10,000)
Public Works Personal Services (Public Works Downtown
Property and Business Improvement District Support)

This action increases the Public Works Department's
Personal Services appropriation by $10,000 for Downtown Property and Business Improvement District (PBID)
support. The Downtown PBID was expanded and renewed
for an additional 10-year term on June 7, 2022, and as part of the new agreement, the Public Works administration fee increased from $10,000 to $20,000 annually. A
corresponding action to decrease the Ending Fund
Balance is recommended to offset this action.

Public Works
Department
_
$10,000
Downtown Property And Business Improvement District Fund (302) $0 $0
- 46 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Emergency Reserve Fund (406)
Action Department Use Source
Recovery Foundation and Drive to Digital - Recovery
Management, Coordination & Compliance

This action increases the Recovery Foundation and Drive to Digital - Recovery Management Coordination &
Compliance appropriation by $100,000. Due to the
extended COVID-19 pandemic and additional consulting
costs for the January 2023 winter storms, additional
consulting services were needed to submit project claims to FEMA as well as help the City prepare projects
associated with the 2023 winter storms disaster. A
corresponding decrease to the Ending Fund Balance to
offset this action is recommended in this memorandum.

Finance Department
_
$100,000
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Finance Department
_
($100,000)
Emergency Reserve Fund (406) $0 $0
- 47 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Gas Tax Maintenance And Construction Fund - 1943 (409)
Action Department Use Source
Transfer to the General Fund/Gas Tax Revenue

This action increases the estimate for Gas Tax revenue
and the associated Transfer to the General Fund for the 1943 Gas Tax Maintenance and Construction Fund by $1.9
million, from $6.3 million to $8.2 million, to align revenues more accurately with projected activity levels. A
corresponding adjustment to General Fund revenue
(Transfers and Reimbursements) is recommended
elsewhere in this memorandum to reflect the higher
transfers from the Gas Tax Funds to the General Fund.

General Fund
Revenue
_
$1,900,000 $1,900,000
Gas Tax Maintenance And Construction Fund - 1943 (409) $1,900,000 $1,900,000 - 48 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Gas Tax Maintenance And Construction Fund - 1964 (410)
Action Department Use Source
Transfer to the General Fund/Gas Tax Revenue

This action increases the estimate for Gas Tax revenue
and the associated Transfer to the General Fund for the 1964 Gas Tax Maintenance and Construction Fund by
$200,000, from $3.4 million to $3.6 million, to align
revenues more accurately with projected activity levels. A corresponding adjustment to General Fund revenue
(Transfers and Reimbursements) is recommended
elsewhere in this memorandum to reflect the higher
transfers from the Gas Tax Funds to the General Fund.

General Fund
Revenue
_
$200,000 $200,000
Gas Tax Maintenance And Construction Fund - 1964 (410) $200,000 $200,000 - 49 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Gas Tax Maintenance And Construction Fund - 1990 (411)
Action Department Use Source
Transfer to the General Fund/Gas Tax Revenue

This action increases the estimate for Gas Tax revenue
and the associated Transfer to the General Fund for the 1990 Gas Tax Maintenance and Construction Fund by
$200,000, from $5.8 million to $6.0 million, to align
revenues more accurately with projected activity levels. A corresponding adjustment to General Fund revenue
(Transfers and Reimbursements) is recommended
elsewhere in this memorandum to reflect the higher
transfers from the Gas Tax Funds to the General Fund.

General Fund
Revenue
_
$200,000 $200,000
Gas Tax Maintenance And Construction Fund - 1990 (411) $200,000 $200,000 - 50 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
General Purpose Parking Fund (533)
Action Department Use Source
Workers' Compensation Claims - General Purpose Parking
Fund

This action increases the Workers' Compensation Claims – General Purpose Parking Fund appropriation by $8,000,
from $5,000 to $13,000, which is primarily due to an
increase in paid medical and indemnity claim costs. This action will align the budget with projected needs. A
corresponding decrease to the Ending Fund Balance is
recommended to offset this action.

Transportation
Department
_
$8,000
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Transportation
Department
_
($8,000)
General Purpose Parking Fund (533) $0 $0
- 51 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Gift Trust Fund (139)
Action Department Use Source
Library-General Gifts/Other Revenue

This action increases the Library-General Gifts
appropriation and the corresponding estimate for Other
Revenue by $46,975 to recognize a variety of small gifts received by the City on behalf of the Library since January 2023. These gifts include $44,883 for branch-specific gifts, and $2,092 for Better World Books materials, Summer
Learning materials, and vending commissions.

Library Department
_
$46,975 $46,975
Gift Trust Fund (139) $46,975 $46,975
- 52 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Housing Trust Fund (440)
Action Department Use Source
Office of the City Attorney Personal Services (Overage)

This action increases the Office of the City Attorney's Personal Services appropriation by $3,200 to ensure
sufficient funding to continue to provide legal services associated with this Housing Trust Fund.

Office of the City
Attorney
_
$3,200
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Housing Department
_
($3,200)
Housing Trust Fund (440) $0 $0
- 53 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Ice Centre Revenue Fund (432)
Action Department Use Source
Ice Centre Oversight Expenses/Revenue from the Use of
Money/Property (Ice Centre - Additional Rent)

This action increases the Ice Centre Oversight Expenses appropriation by $2,260, from $106,090 to $108,350, and the corresponding estimate for Revenue from the Use of
Money/Property (Ice Centre – Additional Rent). Pursuant to the Ice Centre Lease and Management Agreement, San
José Arena Management is required to reimburse
Management Oversight expenses incurred by the City.

During the development of the 2022-2023 Adopted
Operating Budget, an estimate was used to determine the budget allocation for 2022-2023. This action corrects the budget allocation for oversight expenditures and the
corresponding revenue that will be received from San José Arena Management.

Finance Department
_
$2,260 $2,260
Transfer to the General Fund - Ice Centre Insurance
Expenses/Revenue from the Use of Money/Property (Ice
Centre - Additional Rent)

This action increases the Transfer to the General Fund – Ice Centre Insurance Expenses appropriation by $69,240, from $12,196 to $81,436, and the corresponding estimate for Revenue from the Use of Money/Property (Ice Centre – Additional Rent). Pursuant to the Ice Centre Lease and
Management Agreement, San José Arena Management is
required to reimburse Property Insurance expenses
incurred by the City. During the development of the 2022- 2023 Adopted Operating Budget, an estimate was used to
determine the budget allocation for 2022-2023. This action corrects the budget allocation for transfers to the General Fund, where insurance premium expenditures are incurred, and the corresponding revenue that will be received from San José Arena Management.

Finance Department
_
$69,240 $69,240
Ice Centre Revenue Fund (432) $71,500 $71,500
- 54 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Inclusionary Fee Fund (451)
Action Department Use Source
Housing Loans and Grants (Gallup-Mesa Apartments)

This action decreases the Housing Loans and Grants
appropriation by $500,000, from $13.5 million to $13.0
million, for the development of the Gallup-Mesa
Apartments affordable housing project. In accordance with the Delegation of Authority to adjust approved
commitments for housing projects to the Director of the Housing Department, the reallocation of $500,000 in
project costs from the Inclusionary Fee Fund to the
Affordable Housing Impact Fee Fund was executed on
October 17, 2022. This reallocation serves to fix a previous shift of $500,000 from the Affordable Housing Impact Fee Fund to the Inclusionary Fee Fund that was made in error.

This action is offset by an increase to the Ending Fund Balance and a corresponding increase of $500,000 in the Affordable Housing Impact Fee Fund are recommended in
this memorandum.

Housing Department
_
($500,000)
Housing Loans and Grants (Tamien Station)

This action increases the Housing Loans and Grants
allocation by $4.3 million, from $13.5 million to $17.8 million, for the development of the Tamien Station
affordable housing project. In accordance with the
Delegation of Authority to adjust approved commitments
for housing projects to the Director of the Housing
Department, the reallocation of $4.3 million in project costs from the Low and Moderate Income Housing Asset Fund to
the Inclusionary Fee Fund was executed on March 14,
2023. This reallocation serves to reduce expenditures in the Low and Moderate Income Housing Asset Fund as a
result of lower than projected revenue collections in 2022- 2023. This action is offset by a decrease to the Ending Fund Balance and a corresponding decrease of $4.3
million in the Low and Moderate Income Housing Asset
Fund are recommended in this memorandum.

Housing Department
_
$4,342,593
- 55 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Inclusionary Fee Fund (451)
Action Department Use Source
Housing Loans and Grants (777 West San Carlos
Apartments)

This action increases the Housing Loans and Grants
allocation by $12.4 million, from $13.5 million to $25.9 million, for the development of the 777 West San Carlos Apartments affordable housing project. In accordance with the Delegation of Authority to adjust approved
commitments for housing projects to the Director of the Housing Department, the reallocation of $12.4 million in project costs from the Low and Moderate Income Housing
Asset Fund to the Inclusionary Fee Fund was executed on March 20, 2023. This reallocation serves to reduce
expenditures in the Low and Moderate Income Housing
Asset Fund as a result of lower than projected revenue
collections in 2022-2023. This action is offset by a
decrease to the Ending Fund Balance and corresponding
decrease of $12.4 million in the Low and Moderate Income Housing Asset Fund recommended in this memorandum.

Housing Department
_
$12,428,571
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.

Housing Department
_
($16,271,164)
Inclusionary Fee Fund (451) $0 $0
- 56 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Integrated Waste Management Fund (423)
Action Department Use Source
IDC Disposal Agreement

This action increases the IDC Disposal Agreement
appropriation by $580,000, from $4.7 million to $5.3 million, in the Integrated Waste Management Fund. Per
contractual agreements with Newby Island Landfill and
GreenWaste Recovery, the City pays for the disposal of
Single-Family and Multi-Family garbage and recycling
residue through the monthly invoice process. This year, the contamination rates and quantity of non-divertible
household waste has increased, leading to greater
quantities of residue to dispose. Corresponding actions to decrease the Single-Family Recycle Plus appropriation and Ending Fund Balance are recommended to offset this
action elsewhere in this memorandum.

Environmental
Services Department
_
$580,000
Banking Services

This action increases the Banking Services appropriation by $15,000, from $150,000 to $165,000, due to a higher
than anticipated volume of service fees. These fees are based on the number of transactions processed by the City in-person or via the online payment system for utility
services. A corresponding decrease to the Ending Fund
Balance is recommended to offset this action.

Finance Department
_
$15,000
Single-Family Recycle Plus

This action decreases the Single-Family Recycle Plus
appropriation by $250,000, from $91.5 million to $91.3
million, in the Integrated Waste Management Fund to
reflect savings in this appropriation. It is recommended that these savings be reallocated to offset the recommended
adjustment related to the IDC Disposal Agreement that is recommended elsewhere in this memorandum.

Environmental
Services Department
_
($250,000)
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the recommended actions in this memorandum.

Environmental
Services Department
_
($345,000)
Integrated Waste Management Fund (423) $0 $0
- 57 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Library Parcel Tax Fund (418)
Action Department Use Source
Non-Personal/Equipment (Savings)

This action decreases the Non-Personal/Equipment
appropriation in the amount of $350,000 to recognize
contractual services savings, as well as savings due to reductions in travel expenses supporting in-person training efforts, as many training systems have moved to
virtual/online platforms. The savings are recommended to be reallocated to offset a corresponding increase to the Personal Services appropriation as recommended in this
memorandum.

Library Department
_
($350,000)
Library Department Personal Services (Overage)

This action increases the Personal Services appropriation by $350,000 to accommodate increased personal services
expenditures realized throughout the fiscal year. This
overage is due to lower than expected vacancies, and a
higher than expected amount of internal promotions and
external hires that resulted in higher than expected
compensation rates. This action is offset by a
corresponding decrease to the Library Department's Non- Personal/Equipment appropriation.

Library Department
_
$350,000
Library Parcel Tax Fund (418) $0 $0
- 58 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Low And Moderate Income Housing Asset Fund (346)
Action Department Use Source
Personal Services (Housing Commercial Linkage Fee
Project Support)

This action increases the Information Technology
Department (ITD) Personal Services appropriation in the amount of $26,000 from $3,102 to $29,102, to support the temporary staffing for the integration of the Commercial Linkage Fee (CLF) project. ITD will temporarily bring back a rehire retiree to support the automating of the CLF
process, adjusting the fee calculation, and developing
payment tracking of non-residential developments with at least 5,000 square feet. A corresponding decrease to the Ending Fund Balance Adjustment is recommended in this
memorandum.

Information
Technology
Department
_
$26,000
Housing Department Personal Services (Overage)

This action increases the Personal Services appropriation by $450,000 to support costs associated with temporary
staffing working on several special projects including the Housing Element update, the Affordable Housing Web
Portal, the Community Opportunity to Purchase Act study, the Moderate Income study, and the study of Tenant
Preferences. This action is offset by a decrease to the Ending Fund Balance as recommended in this
memorandum.

Housing Department
_
$450,000
Housing Loans and Grants (Gallup-Mesa Apartments)

This action increases the Housing Loans and Grants
allocation by $190,974, from $105.8 million to $106.0
million, for the development of the Gallup-Mesa
Apartments affordable housing project. In accordance with the Delegation of Authority to adjust approved
commitments for housing projects to the Director of the Housing Department, the reallocation of $500,000 in
project costs from the Inclusionary Fee Fund to the
Affordable Housing Impact Fee Fund was executed on
October 17, 2022. This increase serves to close the
funding gap due to unforeseen permitting expenses and
construction cost overruns from significant supply chain issues and unavailable materials. This action is offset by a decrease to the Ending Fund Balance as recommended in
this memorandum.

Housing Department
_
$190,974
- 59 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Low And Moderate Income Housing Asset Fund (346)
Action Department Use Source
Housing Loans and Grants (Tamien Station)

This action decreases the Housing Loans and Grants
allocation by $4.3 million, from $105.8 million to $101.5 million, for the development of the Tamien Station
affordable housing project. In accordance with the
Delegation of Authority to adjust approved commitments
for housing projects to the Director of the Housing
Department, the reallocation of $4.3 million in project costs from the Low and Moderate Income Housing Asset Fund to
the Inclusionary Fee Fund was executed on March 14,
2023. This reallocation serves to reduce expenditures in the Low and Moderate Income Housing Asset Fund as a
result of lower than projected revenue collections in 2022- 2023. This action is offset by an increase to the Ending Fund Balance and a corresponding increase of $4.3 million in the Inclusionary Fee Fund recommended in this
memorandum.

Housing Department
_
($4,342,593)
Housing Loans and Grants (777 West San Carlos
Apartments)

This action decreases the Housing Loans and Grants
allocation by $9.6 million, from $105.8 million to $96.2 million, for the development of the 777 West San Carlos Apartments affordable housing project. In accordance with the Delegation of Authority to adjust approved
commitments for housing projects to the Director of the Housing Department, the reallocation of $9.6 million in project costs from the Low and Moderate Income Housing
Asset Fund to the Inclusionary Fee Fund was executed on March 20, 2023. This action reflects the combination of a decrease in funding of $12.4 million to reduce expenditures in the Low and Moderate Income Housing Asset Fund as a
result of lower than projected revenue collections in 2022- 2023 and an increase in funding of $3.1 million to close the funding gap for the project as a result of higher interest rates and the current market's lower equity pricing. This action is offset by an increase to the Ending Fund Balance and in a separate action an increase of $12.4 million in the Inclusionary Fee Fund recommended in this memorandum.

Housing Department
_
($9,553,571)
Ending Fund Balance Adjustment

This action increases the Ending Fund Balance to offset the actions recommended in this memorandum.

Housing Department
_
$13,229,190
Low And Moderate Income Housing Asset Fund (346) $0 $0
- 60 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Maintenance District No. 2 (Trade Zone Blvd.-Lundy Ave.) Fund (354) Action Department Use Source
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Transportation
Department
_
($18,500)
Non-Personal/Equipment (Water Costs and Contractual
Service)

This action increases the Transportation Department's
Non-Personal/Equipment appropriation by $18,500 for
increased water costs ($12,500) and unanticipated costs for a collapsed pine tree which damaged a wall ($6,000). A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.

Transportation
Department
_
$18,500
Maintenance District No. 2 (Trade Zone Blvd.-Lundy Ave.) Fund (354) $0 $0
- 61 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Maintenance District No. 9 (Santa Teresa-Great Oaks) Fund (362) Action Department Use Source
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Transportation
Department
_
($22,000)
Non-Personal/Equipment (Water Costs and Contractual
Services)

This action increases the Transportation Department's
Non-Personal/Equipment appropriation by $22,000 for
higher than anticipated costs for water ($17,000),
emergency tree work ($500), and irrigation system repair ($4,500). A corresponding decrease to the Ending Fund
Balance is recommended to offset this action.

Transportation
Department
_
$22,000
Maintenance District No. 9 (Santa Teresa-Great Oaks) Fund (362) $0 $0 - 62 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Maintenance District No. 15 (Silver Creek Valley) Fund (368) Action Department Use Source
Non-Personal/Equipment (Water Costs)

This action increases the Transportation Department's
Non-Personal/Equipment appropriation by $30,000 for
increased water costs. Water costs are higher than
anticipated because of a correction in meter charges going back three years, which resulted in a large one-time charge for water services. A corresponding decrease to the
Personal Services appropriation is recommended to offset this action.

Transportation
Department
_
$30,000
DOT Personal Services (Vacancy Savings)

This action decreases the Transportation Department's
Personal Services appropriation by $30,000 for vacancy
savings and reallocates the funds to the Department's
Non-Personal/Equipment appropriation to fund an increase in water costs. Water costs are higher than anticipated because of a correction in meter charges dating back three years, which resulted in a large one-time charge for water services. A corresponding increase in the Transportation Department's Non-Personal/Equipment appropriation is
recommended to offset this action.

Transportation
Department
_
($30,000)
Maintenance District No. 15 (Silver Creek Valley) Fund (368) $0 $0 - 63 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Multi-Source Housing Fund (448)
Action Department Use Source
HOPWA GRANTS/Revenue from Federal Government
(Rental Assistance and Supportive Services Agreement)

This action increases the HOPWA GRANTS allocation and
estimate for Revenue from Federal Government by $1.7
million to recognize additional Housing Opportunity for People With AIDS (HOPWA) grant funding to provide
tenant-based rental assistance and supportive services for low-income participants living with HIV/AIDS in Santa Clara County. This funding will primarily support a contract in the amount of $1.5 million for services with The Health Trust.

Housing Department
_
$1,652,667 $1,652,667
Multi-Source Housing Fund (448) $1,652,667 $1,652,667
- 64 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Municipal Golf Course Fund (518)
Action Department Use Source
Los Lagos Golf Course

This action increases the Los Lagos Golf Course
appropriation in the amount of $2,252, from $100,000 to $102,252. The Parks, Recreation and Neighborhood
Services Department (PRNS) debuted a new operating
agreement with its golf course vendor, CourseCo, on April 1, 2023. CourseCo provided PRNS with an outstanding
$33,473 bill from 2021-2022 while reconciling all costs to close out the previous, expiring operating agreement. This unexpected bill exceeded the City's Los Lagos Golf Course appropriation savings of $31,221, creating the need for this adjustment. This action is offset by a decrease to the
Ending Fund Balance.

Parks, Recreation and
Neighborhood
Services Department
_
$2,252
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Parks, Recreation and
Neighborhood
Services Department
_
($2,252)
Municipal Golf Course Fund (518) $0 $0
- 65 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Planning Development Fee Program Fund (238)
Action Department Use Source
PBCE Personal Services (Vacancy Savings)

This action decreases the Planning, Building and Code
Enforcement Department's Personal Services
appropriation by $75,000 to reflect vacancy savings. The savings are recommended to be reallocated to the
Department's Non- Personal/Equipment appropriation for
noticing and outreach activities.

Planning, Building and
Code Enforcement
Department
_
($75,000)
Non-Personal/Equipment (Overages)

This action increases the Planning, Building, and Code
Enforcement Department's Non-Personal/Equipment
appropriation by $75,000 for higher than anticipated costs.

The higher costs are primarily due to an increasing amount of activities in noticing and outreach. A corresponding decrease to the Department's Personal Services
appropriation is recommended in this memorandum to
offset this action.

Planning, Building and
Code Enforcement
Department
_
$75,000
Office of the City Attorney Personal Services (Overage)

This action increases the Office of the City Attorney's Personal Services appropriation by $59,000 to provide
funding for an attorney position that was inadvertently not reflected with the correct funding source in the Adopted Budget. This action aligns the correct funding source with the position costs.

Office of the City
Attorney
_
$59,000Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Planning, Building and
Code Enforcement
Department
_
($59,000)
Planning Development Fee Program Fund (238) $0 $0
- 66 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Public Works Development Fee Program Fund (241)
Action Department Use Source
Public Works Development Fee Program - Non-
Personal/Equipment (Overages)

This action increases the Public Works Development Fee
Program - Non-Personal/Equipment appropriation by
$32,000 because the appropriation is projected to exceed budgeted levels by year-end. The overage is primarily due to the Development Fee partners adjusting costs to the
agreed upon allocation splits for shared resources that are not reflected in the budget. A corresponding decrease to the Ending Fund Balance is recommended in this
memorandum to offset this action.

Planning, Building and
Code Enforcement
Department
_
$32,000
Public Works Personal Services (Overages)/Fees, Rates,
and Charges

This action increases the Personal Services appropriation by $800,000, from $11.8 million to $12.6 million. This
increase is due to higher than anticipated activity related to utility permitting. A corresponding increase to the revenue estimate for Fees, Rates, and Charges, from $13.8 million to $14.6 million, is also recommended.

Public Works
Department
_
$800,000 $800,000
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.

Public Works
Department
_
($692,933)
Overhead

This action increases the Overhead appropriation by
$660,933, from $2.3 million to $3.0 million, due to higher than anticipated activity levels. This action will align the budget with current collection trends for overhead
reimbursements. A corresponding decrease to the Ending
Fund Balance is recommended to offset this action.

Public Works
Department
_
$660,933
Public Works Development Fee Program Fund (241) $800,000 $800,000 - 67 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Public Works Program Support Fund (150)
Action Department Use Source
Non-Personal/Equipment (Overage)

This action increases the Public Works Department's Non- Personal/Equipment appropriation by $500,000, from
$969,767 to $1,469,767, to cover additional costs incurred from elevated phone expenses, computer equipment and
contractual services. A corresponding decrease to the
Ending Fund Balance is recommended to offset this action.

Public Works
Department
_
$500,000
Compensated Time Off (Overages)

This action increases the Compensated Time Off
appropriation by $300,000, from $11.6 million to $11.9
million. As staff earns and uses compensatory time,
expenditures are charged to the Compensated Time Off
appropriation. During the COVID-19 pandemic, staff rarely took leave time and accumulated large balances of
compensated time. Since the pandemic has ended, staff is using their leave time at a higher level than anticipated which resulted in more expenditures.

Public Works
Department
_
$300,000
Public Works Personal Services (Vacancy Savings)

This action decreases the Personal Services appropriation by $200,000 to reflect vacancy savings. The Public Works Department has been experiencing a difficult recruiting environment in trade positions, which has led to the
Department relying more frequently on contracted
professional and trade services. This action reallocates vacancy savings from the Personal Services appropriation to partially offset the increases to the Department's Non- Personal/Equipment appropriation for professional and
trade services contracts (Electrical/Plumbing/Technical). A corresponding increase to the Non-Personal/Equipment
appropriation is recommended to offset this action.

Public Works
Department
_
($200,000)
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.

Public Works
Department
_
($675,000)
Overhead

This action increases the Overhead appropriation by
$75,000, from $1.5 million to $1.6 million, due to higher than anticipated activity levels in the fund from work on capital projects. This action will align budget with current collection trends for overhead reimbursement. A
corresponding decrease to the Ending Fund Balance is
recommended in this memorandum to offset this action.

Public Works
Department
_
$75,000
Public Works Program Support Fund (150) $0 $0
- 68 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Rental Stabilization Program Fee Fund (450)
Action Department Use Source
Personal Services (Overages)

This action increases the Planning, Building and Code
Enforcement Department's Personal Services
appropriation by $35,000 for higher than anticipated costs based on current expenses. The higher costs are primarily due to position costs that were inadvertently not included in the development of the budget. A corresponding decrease to the Ending Fund Balance is recommended in this
memorandum to offset this action.

Planning, Building and
Code Enforcement
Department
_
$35,000
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Housing Department
_
($35,000)
Rental Stabilization Program Fee Fund (450) $0 $0
- 69 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
San José Clean Energy Operating Fund (501)
Action Department Use Source
Cost of Energy

This action increases the Cost of Energy appropriation by $21.5 million, from $365.0 million to $386.5 million. Market energy prices remain high. 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 appropriation will end the year at $21.5 million above the Modified Budget of $365.0 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
_
$21,500,000
Fees, Rates, and Charges (Energy Sales)

This action increases the estimate for Fees, Rates, and Charges by $10.6 million, from $505.9 million to $516.5 million, as Energy Sales are anticipated to exceed the
2022-2023 Modified Budget by year end. This action to
recognize additional Energy Sales partially offsets an
increase in Cost of Energy and creates some capacity to repay an additional $20.0 million of SJCE's outstanding Commercial Paper debt, both actions that are also
recommended in this report.

Community Energy
Department
_
$10,600,000
Debt Service - Principal - CP

This action increases the Debt Service – Principal – CP appropriation by $20.0 million, from $20.0 million to $40.0 million, to make an additional payment toward SJCE's
outstanding Commercial Paper (CP) debt. In 2021, City
Council approved a total CP authorization for SJCE of up to $95.0 million, of which a total of $60.0 million was drawn to cover SJCE's projected cash flow shortage. SJCE's
financial position has improved significantly since 2021.

This action repays $20.0 million of CP by June 2023,
which, when combined with the previously approved
payment of $20.0 million, brings the total CP debt payment in 2022-2023 to $40.0 million. The balance of $20.0 million is anticipated to be repaid in 2023-2024. A corresponding decrease to the Ending Fund Balance is recommended in
this report to offset this action.

Community Energy
Department
_
$20,000,000
- 70 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
San José Clean Energy Operating Fund (501)
Action Department Use Source
Operations and Maintenance Reserve

This action eliminates the Operations and Maintenance
Reserve in the amount of $20.0 million. This reserve was required as part of the credit agreement terms with
Barclays Bank and was established as part of the
development of the 2019-2020 Adopted Budget. The
Community Energy Department has entered into a new
credit agreement this year with JP Morgan Chase Bank
that does not require Community Energy to maintain a
reserve as part of the terms of their agreement. A
corresponding increase to the Ending Fund Balance is
recommended to offset this action.

Community Energy
Department
_
($20,000,000)
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the actions recommended in this report.

Community Energy
Department
_
($10,900,000)
San José Clean Energy Operating Fund (501) $10,600,000 $10,600,000 - 71 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
San José-Santa Clara Treatment Plant Operating Fund (513) Action Department Use Source
Finance Department Personal Services (Overage)

This action increases the Finance Department Personal
Services appropriation by $15,000, from $117,000 to
$132,000, as actual salary expenses exceeded the
allocated budget amount for the year. A corresponding
action to decrease the Ending Fund Balance is
recommended in this memorandum.

Finance Department
_
$15,000
Public Works Personal Services (Contract Compliance
Coordinator)

This action increases the Public Works Department's
Personal Services appropriation by $130,000. The
increase is recommended to accommodate the reallocation of a Contract Compliance Coordinator position originally added in the 2022-2023 Adopted Capital Budget. After
careful review and analysis of the work needed, a funding shift for the position and associated non-
personal/equipment to this fund is recommended. A
corresponding action to decrease the Environmental
Services Department's Personal Services appropriation is recommended to offset this action.

Public Works
Department
_
$130,000
Office of the City Attorney Personal Services (Overage)

This action increases the Office of the City Attorney's Personal Services appropriation by $63,000 to provide
funding for higher than anticipated costs based on current expenses. Additional legal support was necessary in the San José-Santa Clara Treatment Plant Operating Fund.

Office of the City
Attorney
_
$63,000
ESD Personal Services (Vacancy Savings)

This action decreases the Personal Services appropriation by $143,000, from $62.0 million to $61.9 million, to reflect vacancy savings. It is recommended that these savings be used to offset the recommended funding shift of a Contract Compliance Coordinator position and associated Non-
Personal/Equipment funding as discussed elsewhere in
this memorandum.

Environmental
Services Department
_
($143,000)
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the recommended actions in this memorandum.

Environmental
Services Department
_
($78,000)
- 72 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
San José-Santa Clara Treatment Plant Operating Fund (513) Action Department Use Source
Non-Personal/Equipment (Contract Compliance
Coordinator)

This action increases the Public Works Department's Non- Personal/Equipment appropriation by $13,000. The
increase is recommended to accommodate the reallocation of a Contract Compliance Coordinator position and
associated non-personal/equipment funding originally
added in the 2022-2023 Adopted Capital Budget. After
careful review and analysis of the work needed, a funding shift for the position and associated non-
personal/equipment to this fund is recommended. A
corresponding decrease to the Environmental Services
Department's Personal Services appropriation is
recommended to offset this action.

Public Works
Department
_
$13,000
San José-Santa Clara Treatment Plant Operating Fund (513) $0 $0 - 73 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Sewer Service And Use Charge Fund (541)
Action Department Use Source
PW Non-Personal/Equipment (Server Replacement)
This action increases the Non-Personal/Equipment
appropriation by $55,000 to provide funding for the higher than anticipated cost for server replacement. The server is a piece of critical equipment for the Transportation and Hydraulics Services (THS) Division for running various
Storm and Sanitary 1D and 2D modeling. This action is
offset by an adjustment to the Ending Fund Balance
recommended in this memorandum.

Public Works
Department
_
$55,000
DOT Personal Services (Vacancy Savings)
This action decreases the Transportation Department's
Personal Services appropriation by $202,000 to reflect
vacancy savings and reallocates funding to the
Department's Non-Personal/Equipment appropriation for
temporary staff and increased water costs. Corresponding increases to the Transportation Department's Non-
Personal/Equipment appropriation is recommended to
offset this action.

Transportation
Department
_
($202,000)
DOT Non-Personal/Equipment (Temporary Staff)
This action increases the Transportation Department's
Non-Personal/Equipment appropriation by $46,000 to
provide funding for temporary staff. The temporary staff was hired to backfill vacant positions in the administrative group and assist with accounting activities. A
corresponding decrease to the Transportation
Department's Personal Services appropriation is
recommended to offset this action.

Transportation
Department
_
$46,000
DOT Non-Personal/Equipment (Water Costs)
This action increases the Transportation Department's
Non-Personal/Equipment appropriation by $156,000 for
increased water costs. Water is used for sanitary sewer maintenance at sewer odor control injection sites. A
corresponding decrease to the Transportation
Department's Personal Services appropriation is
recommended to offset this action.

Transportation
Department
_
$156,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the recommended actions in this memorandum.

Environmental
Services Department
_
($105,000)
Non-Personal/Equipment (Electrified Pick-Up Truck)
This action increases the Transportation Department's
Non-Personal/Equipment appropriation by $50,000, from
$7.7 million to $7.8 million, for the additional cost of purchasing a replacement pickup truck that is electrified instead of a gas-powered one.

Transportation
Department
_
$50,000
Sewer Service And Use Charge Fund (541) $0 $0
- 74 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
South Bay Water Recycling Operating Fund (570)
Action Department Use Source
SCVWD - Advanced Water Treatment Payment
This action increases the SCVWD Advanced Water
Treatment Payment by $1.0 million, from $4.0 million to $5.0 million, in the South Bay Water Recycling Operating Fund. The annual payment to Valley Water (formerly the
Santa Clara Valley Water District) is based off of sales for the year and the year-end estimate is higher than originally projected. A corresponding action to decrease the Non-
Personal/Equipment appropriation is recommended to
offset this action elsewhere in this memorandum.

Environmental
Services Department
_
$1,000,000
Non-Personal/Equipment (South Bay Water Recycling
Operations and Maintenance)
This action decreases the Non-Personal/Equipment
appropriation by $1.0 million in the South Bay Water
Recycling Fund to reflect savings in this appropriation.

These savings are primarily attributed to continued project delays due to supply chain shortages and delays in
ordering parts. It is recommended that these savings be reallocated to offset the higher costs for the SCVWD -
Advanced Water Treatment Payment allocation.

Environmental
Services Department
_
($1,000,000)
South Bay Water Recycling Operating Fund (570) $0 $0
- 75 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Storm Sewer Operating Fund (446)
Action Department Use Source
Office of the City Attorney Personal Services (Overage) This action establishes funding for the Office of the City Attorney's Personal Services appropriation in the amount of $162,000 to accurately reflect the projected staff work to support the Storm Sewer Operating Fund. A corresponding action to decrease the Ending Fund Balance is
recommended to offset this action.

Office of the City
Attorney
_
$162,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.

Environmental
Services Department
_
($182,000)
Non-Personal/Equipment
This action increases the Public Works Department's Non- Personal/Equipment appropriation by $20,000, from
$48,000 to $68,000, to reflect higher than anticipated
Capital Program and Public Works Department Support
Service costs related to the increased workload of Storm Sewer Capital Improvement Projects. A corresponding
decrease to the Ending Fund Balance is recommended in
this memorandum to offset this action.

Public Works
Department
_
$20,000
Storm Sewer Operating Fund (446) $0 $0
- 76 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Supplemental Law Enforcement Services Fund (414)
Action Department Use Source
SLES Grant 2017-2019/Revenue from the Use of
Money/Property
This action increases the SLES Grant 2017-2019
appropriation by $208, from $53,074 to $53,282, and
estimate for Revenue from Use of Money/Property to
recognize and allocate interest earnings received in 2022- 2023. The spending plan for this grant provides
Department hardware, software and technology, officer
safety equipment and enhancements in investigative
abilities, crime prevention, community policing, and grant administration funding. With the sunset date for eligible expenditures being June30, 2023 recognition of these
interest earnings enables the Department to maximize
available funding before eligibility closes.

Police Department
_
$208 $208
Supplemental Law Enforcement Services Fund (414) $208 $208 - 77 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Transient Occupancy Tax Fund (461)
Action Department Use Source
Transient Occupancy Tax
This action increases the revenue estimate for the
Transient Occupancy Tax by $6.0 million, from $16.5
million to $22.5 million, reflect higher than anticipated collections during 2022-2023. The Transient Occupancy
Tax, along with the Convention Center Facilities District Special Tax, has outperformed initial forecasts for the duration of 2022-2023, led by higher demand for short-term lodging and higher revenue per available room (RevPar).

This estimated revenue is recommended to be
proportionately allocated to the Cultural Grants Reserve ($1.5 million), San José Convention and Visitors Bureau ($1.5 million), and transfer to the Convention and Cultural Affairs Fund ($3.0 million) in accordance with the Municipal Code as described elsewhere in this memorandum.

City Manager - Office
of Economic
Development and
Cultural Affairs
_
$6,000,000
Cultural Grants Reserve
This action establishes the Cultural Grants Reserve
appropriation in the amount of $1.5 million as part of a series of adjustments to allocate higher than anticipated Transient Occupancy Tax revenue in 2022-2023. The
Transient Occupancy Tax, along with the Convention
Center Facilities District Special Tax, has outperformed initial forecasts for the duration of 2022-2023, led by higher demand for short-term lodging and higher revenue per
available room (RevPar). The additional estimated revenue ($6.0 million) is recommended to be proportionately
allocated to the Cultural Grants Reserve ($1.5 million), San José Convention and Visitors Bureau ($1.5 million), and transfer to the Convention and Cultural Affairs Fund ($3.0 million) in accordance with the Municipal Code as
described elsewhere in this memorandum.

City Manager - Office
of Economic
Development and
Cultural Affairs
_
$1,500,000
- 78 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Transient Occupancy Tax Fund (461)
Action Department Use Source
San José Convention and Visitors Bureau
This action increases the San José Convention and
Visitors Bureau appropriation by $1.5 million, from $4.8 million to $6.3 million, as part of a series of adjustments to allocate higher than anticipated Transient Occupancy Tax revenue in 2022-2023. The Transient Occupancy Tax,
along with the Convention Center Facilities District Special Tax, has outperformed initial forecasts for the duration of 2022-2023, led by higher demand for short-term lodging
and higher revenue per available room (RevPar). The
additional estimated revenue ($6.0 million) is
recommended to be proportionately allocated to the
Cultural Grants Reserve ($1.5 million), San José
Convention and Visitors Bureau ($1.5 million), and transfer to the Convention and Cultural Affairs Fund ($3.0 million) in accordance with the Municipal Code as described
elsewhere in this memorandum.

City Manager - Office
of Economic
Development and
Cultural Affairs
_
$1,500,000
Transfer to the Convention and Cultural Affairs Fund
This action increases the Transfer to the Convention and Cultural Affairs Fund by $3.0 million, from $9.1 million to $12.1 million, as part of a series of adjustments to allocate higher than anticipated Transient Occupancy Tax revenue in 2022-2023. The Transient Occupancy Tax, along with
the Convention Center Facilities District Special Tax, has outperformed initial forecasts for the duration of 2022- 2023, led by higher demand for short-term lodging and
higher revenue per available room (RevPar). The
additional estimated revenue ($6.0 million) is
recommended to be proportionately allocated to the
Cultural Grants Reserve ($1.5 million), San José
Convention and Visitors Bureau ($1.5 million), and transfer to the Convention and Cultural Affairs Fund ($3.0 million) in accordance with the Municipal Code as described
elsewhere in this memorandum.

City Manager - Office
of Economic
Development and
Cultural Affairs
_
$3,000,000
Transient Occupancy Tax Fund (461) $6,000,000 $6,000,000 - 79 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Vehicle Maintenance And Operations Fund (552)
Action Department Use Source
Non-Personal/Equipment (Overage)/Transfers and
Reimbursements
This action increases the Non-Personal/Equipment
appropriation to the Public Works Department by
$600,000, from $2.8 million to $3.4 million, and the
corresponding revenue estimate for Transfers and
Reimbursements to reflect higher expenses from
contractual services, labor, parts and large repairs to City fleet assets and fueling infrastructure.

Public Works
Department
_
$600,000 $600,000
Vehicle Maintenance And Operations Fund (552) $600,000 $600,000 - 80 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Water Utility Fund (515)
Action Department Use Source
Banking Services
This action increases the Banking Services appropriation by $30,000, from $240,000 to $270,000, due to a higher
than anticipated volume of service fees. These fees are based on the number of transactions processed by the City in-person or via the online payment system for utility
services. A corresponding decrease to the Ending Fund
Balance is recommended to offset this action.

Finance Department
_
$30,000
Fees, Rates, and Charges (Water Sales)
This action decreases the estimate for Revenue from Fees, Rates and Charges for water sales by $2.3 million, from $63.5 million to $61.2 million, in the Water Utility Fund.

Continued water conservation efforts coupled with higher than anticipated rain flows have considerably decreased the demand for potable water in the second half of 2022- 2023 and are expected to continue into 2023-2024,
resulting in a decrease of revenue from lower water usage of approximately $1.5 million. In addition, due to non- payment from Water Utility customers (the current
delinquency of 180+ days is over $2.5 million), an
adjustment to the Bad Debt Reserve will be made to this fund thus impacting the revenues for water sales. A
corresponding action to decrease the Ending Fund
Balance is recommended to offset this action.

Environmental
Services Department
_
($2,300,000)
ESD Personal Services (Overage)
This action increases the Personal Services appropriation by $300,000 in the Water Utility Fund due to unanticipated overtime costs related to maintenance and response
activities, as well as a lower than anticipated vacancy rate.

A corresponding action to decrease the Non-
Personal/Equipment appropriation is recommended to
offset this action elsewhere in this memorandum.

Environmental
Services Department
_
$300,000
ESD Non-Personal/Equipment (Municipal Water System
Operations and Maintenance)
This action decreases the Non-Personal/Equipment
appropriation by $300,000 in the Water Utility Fund to
reflect savings in this appropriation. It is recommended that these savings be reallocated to offset the recommended
adjustment to the Personal Services appropriation action that is recommended above.

Environmental
Services Department
_
($300,000)
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the recommended actions in this memorandum.

Environmental
Services Department
_
($2,330,000)
Water Utility Fund (515) ($2,300,000) ($2,300,000)
- 81 -
Special Funds Recommended Budget Adjustments Summary
2022-2023 Year End Adjustments
Workforce Development Fund (290)
Action Department Use Source
SJ Works (Shipt)/Other Revenue
This action establishes the SJ Works (Shipt) appropriation in the amount of $21,250 and increases the corresponding estimate for Other Revenue in an equivalent amount to
reflect a grant received by work2future from Shipt, Inc. The grant funds support paid internships for work experience programming coordinated through San Jose Works.

City Manager - Office
of Economic
Development and
Cultural Affairs
_
$21,250 $21,250
SJ Works (Wells Fargo)/Other Revenue
This action increases the SJ Works (Wells Fargo)
appropriation by $21,250, from $7,500 to $28,750, and
increases the corresponding estimate for Other Revenue in an equivalent amount to reflect additional grant funding received by work2future in 2022-2023 from Wells Fargo
Bank. The grant funds support paid internships for work experience programming coordinated through San Jose
Works.

City Manager - Office
of Economic
Development and
Cultural Affairs
_
$21,250 $21,250
Workforce Development Fund (290) $42,500 $42,500
- 82 -
Capital Funds Recommended Budget Adjustments Summary
2022-2023 Year-End Budget Review
Action Department Use Source
Construction Excise Tax Fund (465)
Bicycle and Pedestrian Facilities
This action decreases the Bicycle and Pedestrian Facilities appropriation by $306,000, from $1.6 million to $1.3 million and reallocates the funding to the Transportation Fund for Clean Air (TFCA) grant-funded Bicycle and Pedestrian Facilities project.

This action enables staff to track separately the Transportation Development Act grant-funded Bicycle and Pedestrian Facilities projects from Bicycle and Pedestrian Facilities projects funded by TFCA grants. A corresponding action to establish the Bicycle and Pedestrian Facilities (TFCA) appropriation is recommended to offset this action.

Transportation
$(306,000)
Bicycle and Pedestrian Facilities (TFCA)
This action establishes the Bicycle and Pedestrian Facilities (TFCA) appropriation in the amount of $306,000. This project separates the funding for Transportation Fund for Clean Air (TFCA) grant-funded and Transportation Development Act grant-funded Bicycle and Pedestrian Facilities projects. A corresponding action to decrease the Bicycle and Pedestrian Facilities appropriation is recommended to offset this action.

Transportation $306,000
Pavement Maintenance - SB1 Road Repair and Accountability Act 2017
This action increases the Pavement Maintenance - SB1 Road Repair and Accountability Act 2017 allocation by $6.0 million, from $39.3 million to $45.3 million for a pavement resurfacing project on Stevens Creek and Winchester Boulevards. The City of San José is the lead agency on a pavement resurfacing project on Stevens Creek Boulevard and Winchester Boulevard, which both lie along common boundaries with portions of the street going through both San José and Santa Clara City limits. The project consists of resurfacing/rehabilitating approximately 8.2 miles of Stevens Creek Boulevard and Winchester Boulevard. The project will include removing and replacing areas of failed pavement, utility adjustments, striping, and replacement of inductive loops. The City

of San José will be reimbursed for the portion of the project within the Santa Clara City limits through a cost-sharing agreement with the City of Santa Clara. The project is expected to be completed in Summer 2023. A corresponding increase to the estimate for Revenue from Local Agencies to recognize the revenue from the City of Santa Clara is recommended to offset this action.

Transportation
$6,000,000
Attachment C
- 83 -
Capital Funds Recommended Budget Adjustments Summary
2022-2023 Year-End Budget Review
Action Department Use Source
Construction Excise Tax Fund (465)
Revenue from Local Agencies (Pavement Maintenance - SB1 Road Repair and Accountability Act 2017)
This action increases the estimate for Revenue from Local Agencies by $6.0 million, from $66.8 million to $72.8 million, to recognize revenue from the City of Santa Clara from a cost-sharing agreement that will reimburse the City of San José for pavement resurfacing within Santa Clara City limits as part of a joint project between the City of San José and City of Santa Clara to resurface/rehabilitate approximately 8.2 miles of Stevens Creek Boulevard and Winchester Boulevard. A corresponding increase to the Pavement Maintenance - SB1 Road Repair and Accountability Act 2017 allocation is recommended to offset this action. $6,000,000
Construction Excise Tax Fund (465) TOTAL $6,000,000 $6,000,000 Council District 7 Construction and Conveyance Tax Fund (385) Ending Fund Balance Adjustment
This action increases the Ending Fund Balance to offset the action recommended in this memorandum.

Finance $206,000
Rocksprings Park Improvements
This action reduces the Rocksprings Park Improvements
appropriation by $206,000, from $266,000 to $60,000. As the project scope was defined to only include renovations to the playground and basketball court, it was determined funding of only $60,000 will be needed to complete the project. A corresponding action to increase the Ending Fund Balance is recommended in this memorandum.

Parks,
Recreation and
Neighborhood
Services
$(206,000)
Council District 7 Construction and Conveyance Tax Fund (385) TOTAL Fire Construction and Conveyance Tax Fund (392)
Capital Project Management
This action increases the Capital Project Management
appropriation by $22,000, from $784,000 to $806,000, to address a projected overage in personal services costs for capital projects managed by the Fire Department and funded by the Fire
Construction and Conveyance (C&C) Tax Fund. The Capital Project Management appropriation supports partial allocations of multiple Fire Department positions that are involved with the planning, development, and delivery of projects programmed in the Public Safety Capital Improvement Program. Corresponding personal services costs are currently projected to exceed budgeted levels by the end of the fiscal year, primarily due to higher than anticipated overhead costs. This adjustment will ensure that sufficient funding is available for the final pay period in 2022-2023.

A corresponding action to decrease the Ending Fund Balance is recommended in this memorandum.

Fire $22,000
Transportation
- 84 -
Capital Funds Recommended Budget Adjustments Summary
2022-2023 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 actions recommended in this memorandum.

Finance

$(22,000)
Fire Construction and Conveyance Tax Fund (392) TOTAL
General Purpose Parking Capital Fund (559)
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum

Finance

$48,000
Public Art Allocation

This action decreases the Public Art Allocation by $48,000, from $90,000 to $42,000, for prior public art funds applied to the Garage Facade Project. Initially, the project was considered a construction project and, therefore, eligible to be included in the calculation for public art. However, it was recently determined that this is a maintenance project since it replaces an existing facade at a City- owned garage and is not eligible to be included in the calculation for public art. This action removes the public art funds for the project from the General Purpose Parking Capital Fund's public art allocation. A corresponding increase to the Ending Fund Balance is recommended to offset this action.

Office of
Economic
Development

$(48,000)
General Purpose Parking Capital Fund (559) TOTAL
Ice Centre Expansion Bond Fund (490)
Debt Service - Series 2020B Bonds

This action establishes the Debt Service – Series 2020B appropriation in the amount of $225,000 to ensure that all interest earnings from Ice Centre Expansion bond proceeds are correctly allocated to pay debt service obligations. It is estimated that the final interest earnings for 2022-2023 on the Ice Centre Expansion bond proceeds will total approximately $225,000. Any interest earned on the bond proceeds must be used to pay debt service obligations. This action is part of a series of actions to close out the Ice Centre Expansion Bond Fund. A corresponding action to increase the estimate for Revenue from the Use of Money and Property (Interest) is recommended elsewhere in this
memorandum.

Finance

$225,000
- 85 -
Capital Funds Recommended Budget Adjustments Summary
2022-2023 Year-End Budget Review
Action Department Use Source
Ice Centre Expansion Bond Fund (490)
Debt Service - Series 2020B Bonds

This action establishes the Debt Service - Series 2020B Bonds appropriation in the amount of $354 as part of the closeout process of the Ice Centre Expansion Bond Fund. As part of the closeout of this fund, and completion of the Fourth Expansion of the Ice Centre, any of the remaining bond proceeds must be used to pay debt service obligations. The 2022-2023 Modified Budget includes an estimated Ending Fund Balance of $354 that represents the remaining balance of bond proceeds within the fund. This action is part of a series of actions to close out the Ice Centre Expansion Bond Fund. A corresponding action to decrease Ending Fund Balance is recommended elsewhere in this memorandum.

Finance

$354
Debt Service - Series 2020B Bonds

This action establishes the Debt Service – Series 2020B appropriation in the amount of $1.6 million as part of the closeout process of the Ice Centre Expansion Bond Fund. After the reimbursement of all construction costs related to the Fourth Expansion of the Ice Centre, there is a remaining balance of $1.6 million in bond proceeds. Any remaining bond proceeds must be used to pay debt service obligations. During the development of the 2022-2023 Adopted Capital Budget, all costs associated with the Fourth Expansion of the Ice Centre were allocated to the Ice Centre Expansion appropriation until final closeout actions were determined. This action is part of a series of actions to close out the Ice Centre Expansion Bond Fund. A corresponding action to decrease the Ice Centre Expansion appropriation is recommended elsewhere in this memorandum.

Finance

$1,610,000
Ending Fund Balance Adjustment

This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.

Finance

$(354)
Ice Centre Expansion

This action decreases the Ice Centre Expansion appropriation by $100,000, from $21.1 million to $21.0 million, and reallocates the funding for a Transfer to the General Fund. Pursuant to the Agreement for the Fourth Expansion of the Ice Centre of San José, the City is entitled to collect additional fees since the project went beyond the proposed completion date of August 2022. The City and Sharks Ice, LLC agreed on a lump sum fee of $100,000 to be covered through bond proceeds deposited into the Ice Centre Expansion Bond Fund. During the development of the 2022-2023 Adopted Capital Budget, all costs associated with the Fourth Expansion of the Ice Centre were allocated to the Ice Centre Expansion appropriation until final closeout actions were determined. This action is part of a series of actions to close out this project and the Ice Centre Expansion Bond Fund. A
corresponding action to increase the Transfer to the General Fund appropriation is recommended elsewhere in this memorandum.

Public Works

$(100,000)
- 86 -
Capital Funds Recommended Budget Adjustments Summary
2022-2023 Year-End Budget Review
Action Department Use Source
Ice Centre Expansion Bond Fund (490)
Ice Centre Expansion
This action decreases the Ice Centre Expansion appropriation by $1.6 million, from $21.1 million to $19.5 million, and reallocates the funding to the Debt Service – Series 2020B Bonds appropriation.

After the reimbursement of all construction costs related to the Fourth Expansion of the Ice Centre, there is a remaining balance of $1.6 million in bond proceeds. Any remaining bond proceeds must be used to pay debt service obligations. During the development of the 2022-2023 Adopted Capital Budget, all costs associated with the Fourth Expansion of the Ice Centre were allocated to the Ice Centre Expansion appropriation until final closeout actions were determined. This action is part of a series of actions to close out this project and the Ice Centre Expansion Bond Fund. A
corresponding action to increase the Debt Service – Series 2020B Bonds appropriation is recommended elsewhere in this
memorandum.

Public Works

$(1,610,000)
Revenue from the Use of Money and Property (Interest)
This action establishes the estimate for Revenue from the Use of Money and Property (Interest) in the amount of $225,000 to account for interest earnings in the Ice Centre Expansion Bond Fund in 2022-2023. It is estimated that the final interest earnings for 2022-2023 on the Ice Centre Expansion bond proceeds will total approximately $225,000. Any interest earned on the bond proceeds must be used to pay debt service obligations. This action is part of a series of actions to close out the Ice Centre Expansion Bond Fund. A corresponding action to increase the Debt Service – Series 2020B appropriation is recommended elsewhere in this memorandum.
$225,000
Transfer to the General Fund
This action establishes a Transfer to the General Fund in the amount $100,000 to reimburse the City for costs associated with the Fourth Expansion of the Ice Centre. Pursuant to the Agreement for the Fourth Expansion of the Ice Centre of San José, the City is entitled to collect additional fees since the project went beyond the proposed completion date of August 2022. The City and Sharks Ice, LLC agreed on a lump sum fee of $100,000 to be covered through bond proceeds deposited into the Ice Centre Expansion Bond Fund. This action is part of a series of actions to close out the Ice Centre Expansion Bond Fund. A corresponding action to decrease the Ice Centre Expansion appropriation is recommended elsewhere in this memorandum.
$100,000
Ice Centre Expansion Bond Fund (490) TOTAL $225,000 $225,000 Finance
Finance
- 87 -
Capital Funds Recommended Budget Adjustments Summary
2022-2023 Year-End Budget Review
Action Department Use Source
Major Collectors and Arterials Fund (421)
10th & 11th Transit Boarding Islands
This action reallocates funding in the amount of $495,000 from the 10th and 11th Transit Boarding Islands appropriation to the Bicycle and Pedestrian Facilities appropriation. The project is partially funded by a Transportation Development Act (TDA) grant. TDA projects are typically included in the Bicycle and Pedestrian Facilities appropriation, and reallocating these funds to that appropriation will help track TDA grant-related expenses and comply with audit regulations. The Bicycle and Pedestrian Facilities appropriation is recommended to be established in the same amount to offset this action.

Transportation $(495,000)
Bicycle and Pedestrian Facilities
This action establishes the Bicycle and Pedestrian Facilities appropriation by $495,000, from $1.6 million to $2.1 million for the 10th and 11th Transit Boarding Islands appropriation, which is partially funded by a Transportation Development Act (TDA) grant.

This appropriation is typically used for TDA funded projects, and the funds are being reallocated from the 10th and 11th Transit Boarding Island appropriation to better track grant-related expenses and comply with audit regulations.

Transportation $495,000
Major Collectors and Arterials Fund (421) TOTAL
Subdivision Park Trust Fund (375)
Future PDO / PIO Projects Reserve
This action decreases the Future PDO/PIO Projects Reserve to offset the action recommended in this memorandum
Parks,
Recreation and
Neighborhood
Services
$(55,000)
Northside Community Center Electrical Improvements
This action establishes the Northside Community Center Electrical Improvements project totaling $55,000 to fund urgent lighting improvements at Northside Community Center. The current lighting fixtures are not level with the sidewalk, which is causing a safety hazard. The proposed lighting project will install new energy efficient lights at the community center. A corresponding recommendation to decrease the Future PDO/PIO Projects
Reserve is recommended in this memorandum.

Parks,
Recreation and
Neighborhood
Services

$55,000
Subdivision Park Trust Fund (375) TOTAL
- 88 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2022-2023 Year End Adjustments

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 (Outside
Counsel) a - 450,000 450,000 - - 450,000
Personal Services (Overage) a 75,000 - 75,000 - - 75,000 Office of the City Clerk
Required Technical-Rebalancing Actions
Personal Services (Vacancy
Savings) a (98,000) - (98,000) - - (98,000)
Non-Personal/Equipment
(Interpretation Services, Software) a - 98,000 98,000 - - 98,000 Office of the City Manager
Required Technical-Rebalancing Actions
Non-Personal/Equipment
(Reallocation to Public Works
Department for City Hall Office
Renovation) a - (75,000) (75,000) - - (75,000)
Finance Department
Required Technical-Rebalancing Actions
Non-Personal/Equipment
(Recruitment & Temporary Staffing) a - 130,000 130,000 - - 130,000 Non-Personal/Equipment (Legal
Fees) a - 50,000 50,000 - - 50,000
Personal Services (Vacancy
Savings) a (180,000) - (180,000) - - (180,000)
Non-Personal/Equipment (Disaster
Cost Recovery Consulting Services) a - 350,000 350,000 - - 350,000 Fire Department
Required Technical-Rebalancing Actions
Non-Personal/Equipment (Vehicle
Operations & Maintenance) a - 300,000 300,000 - - 300,000 Personal Service (Overage) a 1,600,000 - 1,600,000 - - 1,600,000 Fire Department
Grants-Reimbursements-Fees
Personal Services/Revenue from
State of California (Strike Team
Reimbursement) a 2,195,120 - 2,195,120 2,195,120 - -
Non-Personal/Equipment/Revenue
from State of California (Strike Team
Reimbursement) a - 393,945 393,945 393,945 - -
Personal Services/Revenue from
Federal Government (TaskForce 3
Meetings/Trainings) a 13,974 - 13,974 13,974 - -
Attachment D
- 89 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2022-2023 Year End Adjustments
USE                                       SOURCE                                  NET COST

...................................................................................................................       Personal ..   Non-Personal/  ............    .............    ........... Beg Fund Department/Proposal ..............................................................................       Services ......Equipment .......Total Use ...Revenue ......  Balance... ________________________________________________________________________________________________________________________________________________________________

DEPARTMENTAL EXPENSES
Information Technology Department

Clean-Up Actions
Tech Adjust: Non-
Personal/Equipment (Reallocated to
Development Fee Program - Shared
Resources Non-Personal Equipment)a - (1,560) (1,560) - - (1,560) Tech Adjust: Development Fee
Program - Shared Resources Non-
Personal/Equipment (Reallocated
from Non-Personal/Equipment) a - 1,560 1,560 - - 1,560
Mayor & City Council

Grants-Reimbursements-Fees
Council District #03/Other Revenue
(Sponsorship) a 5,299 - 5,299 5,299 - -
Council District #05/Other Revenue
(Sponsorship) a 5,000 - 5,000 5,000 - -
Council District #10/Other Revenue
(Sponsorship) a 3,500 - 3,500 3,500 - -
Parks, Recreation and Neighborhood
Services Department

Grants-Reimbursements-Fees
Non-Personal/Equipment/Revenue
From Local Agencies (San José
Recreation Preschool Program
Grant) a - 5,000 5,000 5,000 - -
Planning, Building and Code Enforcement
Department

Required Technical-Rebalancing Actions
Personal Services (Vacancy
Savings) a (175,000) - (175,000) - - (175,000)
Non-Personal/Equipment (Hazardous
Materials Contractual Services) a - 175,000 175,000 - - 175,000 Police Department

Required Technical-Rebalancing Actions
Personal Services (Background
Investigators Temporary Staffing
Support) a 75,000 - 75,000 - - 75,000
Non-Personal/Equipment (Hazardous
Disposal - Bomb Response) a - 50,200 50,200 - - 50,200
Non-Personal/Equipment (Police
Helicopter Engine Overhaul) a - 700,000 700,000 - - 700,000 Personal Services (Overage) a 5,000,000 - 5,000,000 - - 5,000,000 - 90 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2022-2023 Year End Adjustments
USE                                       SOURCE                                  NET COST

...................................................................................................................       Personal ..   Non-Personal/  ............    .............    ........... Beg Fund Department/Proposal ..............................................................................       Services ......Equipment .......Total Use ...Revenue ......  Balance... ________________________________________________________________________________________________________________________________________________________________

DEPARTMENTAL EXPENSES
Police Department

Grants-Reimbursements-Fees
Personal Services/Revenue from
Federal Government (The United
States Capitol Police) a 72,750 - 72,750 72,750 - -
Personal Services/Revenue from
Local Agencies (Child Advocacy
Center) a 16,361 - 16,361 16,361 - -
Non-Personal/Equipment/Fees,
Rates, and Charges (Temporary
Board Ups) a - 150,000 150,000 150,000 - -
Personal Services/Fees, Rates, and
Charges (Billable Festivals) a 60,715 - 60,715 60,715 - - Personal Services/Revenue from
Local Agencies (Stream Stewardship
Law Enforcement Program) a 20,000 - 20,000 20,000 - -
Police Department

Clean-Up Actions
Tech Adjust: Personal Services
(Salary and Benefit to Overtime
Reallocation of $11.5 million) a - - - - - -
Public Works Department

Required Technical-Rebalancing Actions Non-Personal/Equipment (Overages) a - 2,400,000 2,400,000 - - 2,400,000 Transportation Department

Required Technical-Rebalancing Actions
Non-Personal/Equipment (Electricity
Costs) a - 300,000 300,000 - - 300,000
Non-Personal/Equipment (Red Light
Running Cameras Pilot Program) a - (171,000) (171,000) - - (171,000) Personal Services (Red Light
Running Cameras Pilot Program) a 171,000 - 171,000 - - 171,000 Personal Services (Vacancy
Savings) a (150,000) - (150,000) - - (150,000)
Non-Personal/Equipment (City-
Generated Tow Services) a - (175,000) (175,000) - - (175,000) Sum([1])

DEPARTMENTAL EXPENSES
TOTAL 8,710,719 5,131,145 13,841,864 2,941,664 - 10,900,200 - 91 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2022-2023 Year End Adjustments
USE                                       SOURCE                                  NET COST

...................................................................................................................       Personal ..   Non-Personal/  ............    .............    ........... Beg Fund Department/Proposal ..............................................................................       Services ......Equipment .......Total Use ...Revenue ......  Balance... ________________________________________________________________________________________________________________________________________________________________

CITY-WIDE EXPENSES
Required Technical-Rebalancing Actions City Dues/Memberships a - 42,000 42,000 - - 42,000 Workers' Compensation Claims -
PRNS a - (450,000) (450,000) - - (450,000)
Property Tax Administration Fee a - 7,000 7,000 - - 7,000 Workers' Compensation Claims -
Public Works a - 250,000 250,000 - - 250,000
Workers' Compensation Claims -
Other Departments a - (250,000) (250,000) - - (250,000) Workers' Compensation Claims -
Fire a - 1,500,000 1,500,000 - - 1,500,000
Recovery Foundation and Drive
to Digital - Effective Teams a - (298,000) (298,000) - - (298,000) Recovery Foundation and Drive
to Digital - Safe Workplace a - (52,000) (52,000) - - (52,000) Measure E - 30% Low-Income
Households a - 247,500 247,500 - - 247,500
City-Generated Tow Services
Program a - 655,000 655,000 - - 655,000
Grants-Reimbursements-Fees
Library Grants/Revenue from
State of California (Outdoor
Exploration Parks Pass) a - 19,562 19,562 19,562 - -
Santa Clara County Homeless
Encampment Cleanup/Revenue
from Local Agencies a - 225,000 225,000 225,000 - -
Diridon Station Area
Development Planning/Other
Revenue a - (848,150) (848,150) (848,150) - -
Library Grants/Revenue from
State of California (Lunch at the
Library) a - 10,197 10,197 10,197 - -
Cash for Trash 2021-
2024/Revenue from Local
Agencies a - 73,323 73,323 120,000 - (46,677)
- 92 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2022-2023 Year End Adjustments
USE                                       SOURCE                                  NET COST

...................................................................................................................       Personal ..   Non-Personal/  ............    .............    ........... Beg Fund Department/Proposal ..............................................................................       Services ......Equipment .......Total Use ...Revenue ......  Balance... ________________________________________________________________________________________________________________________________________________________________

CITY-WIDE EXPENSES
Urban Areas Security Initiative
Grant - Fire 2020/Revenue from
Federal Government a - (82,170) (82,170) (82,170) - -
SJPL Foundation Grants/Other
Revenue a - 147,626 147,626 147,626 - -
Diridon Station Area
Development Planning - Electric
Microgrid/Other Revenue a - (323,139) (323,139) (323,139) - - Assistance to Firefighters Grant -
COVID-19 Supplemental
2020/Revenue from Federal
Government a - (126,305) (126,305) (126,305) - -
Hazardous Materials Consent
Judgment/Revenue from Local
Agencies a - 75,000 75,000 75,000 - -
CalVIP Trauma to Triumph at
Regional Medical Center
Program 2020-2021/Revenue
from State of California a - 81,350 81,350 81,350 - -
Youth Reinvestment Grant/Other
Revenue a - 54,697 54,697 54,697 - -
Valley Water District
Grant/Revenue from Local
Agencies (Tully Road Ballfields
Creek Clean-up Project) a - 63,760 63,760 63,760 - -
Insurance Premiums/Transfers
and Reimbursements a - 69,240 69,240 69,240 - -
Internet Crimes Against Children
State Grant 2021-2022/Other
Revenue a - 4,050 4,050 4,050 - -
- 93 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2022-2023 Year End Adjustments
USE                                       SOURCE                                  NET COST

...................................................................................................................       Personal ..   Non-Personal/  ............    .............    ........... Beg Fund Department/Proposal ..............................................................................       Services ......Equipment .......Total Use ...Revenue ......  Balance... ________________________________________________________________________________________________________________________________________________________________

CITY-WIDE EXPENSES
Clean-Up Actions
Tech Adjust: Measure E - African
American Cultural Center (30%
LI) (Retitle from Measure E -
African American Cultural Center
(40% ELI)) a - - - - - -
Sum([1]) CITY-WIDE EXPENSES TOTAL - 1,095,541 1,095,541 (509,282) - 1,604,823 - 94 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2022-2023 Year End Adjustments
USE                                       SOURCE                                  NET COST

...................................................................................................................       Personal ..   Non-Personal/  ............    .............    ........... Beg Fund Department/Proposal ..............................................................................       Services ......Equipment .......Total Use ...Revenue ......  Balance... ________________________________________________________________________________________________________________________________________________________________

CAPITAL PROJECT EXPENSES
Required Technical-Rebalancing Actions City Hall Office Renovation a - 600,000 600,000 - - 600,000 Pavement Maintenance Program a - 386,000 386,000 - - 386,000 Fire Station 8 Garage Demolition
and Site Clean-Up a - (750,000) (750,000) - - (750,000) Unanticipated/Emergency
Maintenance a - (250,000) (250,000) - - (250,000)
Local Sales Tax - PAB/PAC
Phase I Elevator Modernization a - (1,400,000) (1,400,000) - - (1,400,000) Ice Centre Expansion Project a - 100,000 100,000 - - 100,000 Capital Program and Public
Works Department Support
Service Costs a - 26,410 26,410 - - 26,410
Grants-Reimbursements-Fees
Ice Centre Expansion
Project/Other Revenue a - (23,700) (23,700) (23,700) - - Clean-Up Actions
Tech Adjust: The Tech
Interactive Fire Alarm System
(Reallocation to The Tech
Interactive Controls Module
Improvements) a - (1,075,000) (1,075,000) - - (1,075,000) Tech Adjust: The Tech
Interactive Controls Module
Improvements (Reallocation from
the Tech Interactive Fire Alarm
System) a - 1,075,000 1,075,000 - - 1,075,000
Sum([1])

CAPITAL PROJECTS
EXPENSES TOTAL - (1,311,290) (1,311,290) (23,700) - (1,287,590) - 95 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2022-2023 Year End Adjustments
USE                                       SOURCE                                  NET COST

...................................................................................................................       Personal ..   Non-Personal/  ............    .............    ........... Beg Fund Department/Proposal ..............................................................................       Services ......Equipment .......Total Use ...Revenue ......  Balance... ________________________________________________________________________________________________________________________________________________________________

EARMARKED RESERVES
Required Technical-Rebalancing Actions
2022-2023 Ending Fund Balance
Reserve a - 18,275,000 18,275,000 - - 18,275,000
City Attorney's Office Outside
Litigation Reserve a - (450,000) (450,000) - - (450,000) Measure E - 30% Low-Income
Households Reserve a - (247,500) (247,500) - - (247,500) Police Helicopter Engine
Overhaul Reserve a - (700,000) (700,000) - - (700,000)
Sum([1])

EARMARKED RESERVES
TOTAL - 16,877,500 16,877,500 - - 16,877,500
- 96 -
General Fund
Recommended Budget Adjustments and Clean-Up Actions
2022-2023 Year End Adjustments

USE SOURCE NET COST
...................................................................................................................       Personal ..   Non-Personal/  ............    .............    ........... Beg Fund Department/Proposal ..............................................................................       Services ......Equipment .......Total Use ...Revenue ......  Balance... ________________________________________________________________________________________________________________________________________________________________

REVENUE ADJUSTMENTS
Required Technical-Rebalancing Actions Property Tax a - - - 10,000,000 - (10,000,000) Sales Tax a - - - 6,200,000 - (6,200,000)
Franchise Fees a - - - (4,200,000) - 4,200,000
Transient Occupancy Tax a - - - 4,000,000 - (4,000,000) Utility Taxes a - - - 6,500,000 - (6,500,000)
Business Taxes a - - - 1,000,000 - (1,000,000)
Use of Money/Property a - - - 2,500,000 - (2,500,000)
Fees, Rates and Charges (PRNS
Fee Revenue) a - - - (2,000,000) - 2,000,000
Transfers and Reimbursements a - - - 3,994,933 - (3,994,933) Transfers and Reimbursements
(From Ice Centre Expansion
Bond Fund) a - - - 100,000 - (100,000)
Sum([1])

REVENUE ADJUSTMENTS
TOTAL - - - 28,094,933 - (28,094,933)
[1]-[2] GENERAL FUND TOTAL a 8,710,719 21,792,896 30,503,615 30,503,615 - - - 97 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
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) Clean-Up and Rebudget Actions
Housing
Department Fund Balance Reconciliation - - - ($2,200,000) ($2,200,000) - - ($2,200,000) Housing Project Reserve (Fund
Balance Reconciliation) - - - - - - ($2,200,000) $2,200,000 Clean-Up and Rebudget Actions
TOTAL $0 $0 $0 ($2,200,000) ($2,200,000) $0 ($2,200,000) $0 Budget Adjustments
Housing
Department Ending Fund Balance Adjustment - - - ($500,000) ($500,000) - - ($500,000) Housing Loans and Grants
(Gallup-Mesa Apartments) - - $500,000 - $500,000 - - $500,000 Budget Adjustments Total $0 $0 $500,000 ($500,000) $0 $0 $0 $0 Affordable Housing Impact Fee
Fund (452) TOTAL $0 $0 $500,000 ($2,700,000) ($2,200,000) $0 ($2,200,000) $0 Attachment E
- 98 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Airport Maintenance And Operation Fund (523) Budget Adjustments
Airport Department Airline Reserve Funds Distribution - - $30,000,000 - $30,000,000 - - $30,000,000 Transfer from Airport Revenue
Fund - - - - - $30,000,000 - ($30,000,000)
Budget Adjustments Total $0 $0 $30,000,000 $0 $30,000,000 $30,000,000 $0 $0 Airport Maintenance And
Operation Fund (523) TOTAL $0 $0 $30,000,000 $0 $30,000,000 $30,000,000 $0 $0 - 99 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Airport Revenue Fund (521) Budget Adjustments
Airport Department Transfer to Airport Maintenance
and Operation Fund (Airline
Reserve Funds Distribution) - - $30,000,000 - $30,000,000 - - $30,000,000 Airline Agreement Reserve - - - ($44,900,000) ($44,900,000) - - ($44,900,000) Transfer to Airport Surplus
Revenue Fund (Commercial
Paper Principal and Interest
Payment) - - $14,900,000 - $14,900,000 - - $14,900,000
Budget Adjustments Total $0 $0 $44,900,000 ($44,900,000) $0 $0 $0 $0 Airport Revenue Fund (521)
TOTAL $0 $0 $44,900,000 ($44,900,000) $0 $0 $0 $0
- 100 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Airport Surplus Revenue Fund (524) Budget Adjustments
Airport Department Commercial Paper Principal and
Interest Payment - - $14,900,000 - $14,900,000 - - $14,900,000 Transfer from Airport Revenue
Fund (Commercial Paper Principal
and Interest Payment) - - - - - $14,900,000 - ($14,900,000) Budget Adjustments Total $0 $0 $14,900,000 $0 $14,900,000 $14,900,000 $0 $0 Airport Surplus Revenue Fund
(524) TOTAL $0 $0 $14,900,000 $0 $14,900,000 $14,900,000 $0 $0 - 101 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Benefits Funds - Benefit Fund (160) Budget Adjustments
Human Resources
Department
FICA-Medicare/Transfers and
Reimbursements - - $58,500 - $58,500 $58,500 - -
Personal Services (Overages) $75,000 - - - $75,000 - - $75,000 Ending Fund Balance Adjustment - - - ($75,000) ($75,000) - - ($75,000) Healthcare Incentive
Program/Other Revenue - - $214,330 - $214,330 $214,330 - - Wellness Program - - ($200,000) - ($200,000) - - ($200,000) Healthcare Incentive Program - - $235,280 - $235,280 - - $235,280 Health Plans - - ($35,280) - ($35,280) - - ($35,280)
Budget Adjustments Total $75,000 $0 $272,830 ($75,000) $272,830 $272,830 $0 $0 Benefits Funds - Benefit Fund
(160) TOTAL $75,000 $0 $272,830 ($75,000) $272,830 $272,830 $0 $0 - 102 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
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) Budget Adjustments
Human Resources
Department
Non-Personal/Equipment (Dental
Benefits) - $25,000 - - $25,000 - - $25,000
Ending Fund Balance Adjustment - - - ($25,000) ($25,000) - - ($25,000) Budget Adjustments Total $0 $25,000 $0 ($25,000) $0 $0 $0 $0 Benefits Funds - Dental
Insurance Fund (155) TOTAL $0 $25,000 $0 ($25,000) $0 $0 $0 $0 - 103 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Benefits Funds - Life Insurance Fund (156) Budget Adjustments
Human Resources
Department
Life Insurance
Premiums/Transfers and
Reimbursements - - $20,000 - $20,000 $20,000 - -
Budget Adjustments Total $0 $0 $20,000 $0 $20,000 $20,000 $0 $0 Benefits Funds - Life Insurance
Fund (156) TOTAL $0 $0 $20,000 $0 $20,000 $20,000 $0 $0 - 104 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
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 Fund (237) Budget Adjustments
Office of the City
Attorney
Office of the City Attorney
Personal Services (Overage) $12,000 - - - $12,000 - - $12,000 Planning, Building
and Code
Enforcement
Department Ending Fund Balance Adjustment - - - ($12,000) ($12,000) - - ($12,000) Budget Adjustments Total $12,000 $0 $0 ($12,000) $0 $0 $0 $0 Building Development Fee
Program Fund (237) TOTAL $12,000 $0 $0 ($12,000) $0 $0 $0 $0 - 105 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Building Homes and Jobs Act Fund (456) Budget Adjustments
Housing
Department Ending Fund Balance Adjustment - - - ($275,669) ($275,669) - - ($275,669) Housing Department Personal
Services (Overage) $275,669 - - - $275,669 - - $275,669 Budget Adjustments Total $275,669 $0 $0 ($275,669) $0 $0 $0 $0 Building Homes and Jobs Act
Fund (456) TOTAL $275,669 $0 $0 ($275,669) $0 $0 $0 $0
- 106 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Citywide Planning Fee Program Fund (239) Budget Adjustments
Planning, Building
and Code
Enforcement
Department
PBCE Personal Services
(Vacancy Savings) ($10,000) - - - ($10,000) - - ($10,000) Development Fee Program -
Shared Resources: Non-
Personal/Equipment (Overages) - $10,000 - - $10,000 - - $10,000 Budget Adjustments Total ($10,000) $10,000 $0 $0 $0 $0 $0 $0 Citywide Planning Fee Program
Fund (239) TOTAL ($10,000) $10,000 $0 $0 $0 $0 $0 $0
- 107 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Community Development Block Grant Fund (441) Clean-Up and Rebudget Actions
Housing
Department Fund Balance Reconciliation - - - $9,100 $9,100 - $9,100 - Clean-Up and Rebudget Actions
TOTAL $0 $0 $0 $9,100 $9,100 $0 $9,100 $0
Budget Adjustments
Office of the City
Attorney Legal Services (Overage) - - $9,000 - $9,000 - - $9,000 Housing
Department Ending Fund Balance Adjustment - - - ($9,000) ($9,000) - - ($9,000) Budget Adjustments Total $0 $0 $9,000 ($9,000) $0 $0 $0 $0 Community Development Block
Grant Fund (441) TOTAL $0 $0 $9,000 $100 $9,100 $0 $9,100 $0 - 108 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Community Facilities District No. 14 (Raleigh-Charlotte) Fund (379) Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($29,000) ($29,000) - - ($29,000) Non-Personal/Equipment (Water
Costs and Contractual Services) - $29,000 - - $29,000 - - $29,000 Budget Adjustments Total $0 $29,000 $0 ($29,000) $0 $0 $0 $0 Community Facilities District
No. 14 (Raleigh-Charlotte) Fund
(379) TOTAL $0 $29,000 $0 ($29,000) $0 $0 $0 $0
- 109 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Community Facilities District No. 16 (Raleigh-Coronado) Fund (344) Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($8,000) ($8,000) - - ($8,000) Non-Personal/Equipment (Water
Costs) - $8,000 - - $8,000 - - $8,000
Budget Adjustments Total $0 $8,000 $0 ($8,000) $0 $0 $0 $0 Community Facilities District
No. 16 (Raleigh-Coronado) Fund
(344) TOTAL $0 $8,000 $0 ($8,000) $0 $0 $0 $0
- 110 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Community Facilities District No. 17 (Capitol Expy – Evergreen Place) (496) Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($9,000) ($9,000) - - ($9,000) Non-Personal/Equipment
(Contractual Services) - $9,000 - - $9,000 - - $9,000
Budget Adjustments Total $0 $9,000 $0 ($9,000) $0 $0 $0 $0 Community Facilities District
No. 17 (Capitol Expy –
Evergreen Place) (496) TOTAL $0 $9,000 $0 ($9,000) $0 $0 $0 $0 - 111 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Convention and Cultural Affairs Fund (536) Budget Adjustments
City Manager -
Office of Economic
Development and
Cultural Affairs
Transfers and Reimbursements
(Transfer from the Transient
Occupancy Tax Fund) - - - - - $3,000,000 - ($3,000,000) Convention Facilities Operations - - $933,000 - $933,000 - - $933,000 CVB Marketing Services - - ($1,300,000) - ($1,300,000) - - ($1,300,000) Ending Fund Balance Adjustment - - - $3,367,000 $3,367,000 - - $3,367,000 Budget Adjustments Total $0 $0 ($367,000) $3,367,000 $3,000,000 $3,000,000 $0 $0 Convention and Cultural Affairs
Fund (536) TOTAL $0 $0 ($367,000) $3,367,000 $3,000,000 $3,000,000 $0 $0 - 112 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Convention Center Facilities District Revenue Fund (791) Budget Adjustments
Finance
Department
Convention Center Facilities
District Special Tax - - - - - $4,000,000 - ($4,000,000) Ending Fund Balance Adjustment - - - $4,000,000 $4,000,000 - - $4,000,000 Budget Adjustments Total $0 $0 $0 $4,000,000 $4,000,000 $4,000,000 $0 $0 Convention Center Facilities
District Revenue Fund (791)
TOTAL $0 $0 $0 $4,000,000 $4,000,000 $4,000,000 $0 $0
- 113 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments

Personal      Non-Personal      Use          Ending Fund      Total               Source         Beg Fund       Net Cost Department/Proposal                                       Services        Equipment        Other        Balance               Use                Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Coronavirus Relief Fund (401) Budget Adjustments
Finance
Department COVID-19 Personal Services - - $29,032 - $29,032 - - $29,032 Ending Fund Balance Adjustment - - - ($29,032) ($29,032) - - ($29,032) Budget Adjustments Total $0 $0 $29,032 ($29,032) $0 $0 $0 $0 Coronavirus Relief Fund (401)
TOTAL $0 $0 $29,032 ($29,032) $0 $0 $0 $0
- 114 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Downtown Property And Business Improvement District Fund (302) Budget Adjustments
Public Works
Department
Public Works Personal Services
(Public Works Downtown Property
and Business Improvement
District Support) $10,000 - - - $10,000 - - $10,000
Transportation
Department Ending Fund Balance Adjustment - - - ($10,000) ($10,000) - - ($10,000) Budget Adjustments Total $10,000 $0 $0 ($10,000) $0 $0 $0 $0 Downtown Property And
Business Improvement District
Fund (302) TOTAL $10,000 $0 $0 ($10,000) $0 $0 $0 $0
- 115 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Emergency Reserve Fund (406) Budget Adjustments
Finance
Department
Recovery Foundation and Drive to
Digital - Recovery Management,
Coordination & Compliance - - $100,000 - $100,000 - - $100,000 Ending Fund Balance Adjustment - - - ($100,000) ($100,000) - - ($100,000) Budget Adjustments Total $0 $0 $100,000 ($100,000) $0 $0 $0 $0 Emergency Reserve Fund (406)
TOTAL $0 $0 $100,000 ($100,000) $0 $0 $0 $0
- 116 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Gas Tax Maintenance And Construction Fund - 1943 (409) Budget Adjustments
General Fund
Revenue
Transfer to the General Fund/Gas
Tax Revenue - - $1,900,000 - $1,900,000 $1,900,000 - -
Budget Adjustments Total $0 $0 $1,900,000 $0 $1,900,000 $1,900,000 $0 $0 Gas Tax Maintenance And
Construction Fund - 1943 (409)
TOTAL $0 $0 $1,900,000 $0 $1,900,000 $1,900,000 $0 $0
- 117 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Gas Tax Maintenance And Construction Fund - 1964 (410) Budget Adjustments
General Fund
Revenue
Transfer to the General Fund/Gas
Tax Revenue - - $200,000 - $200,000 $200,000 - -
Budget Adjustments Total $0 $0 $200,000 $0 $200,000 $200,000 $0 $0 Gas Tax Maintenance And
Construction Fund - 1964 (410)
TOTAL $0 $0 $200,000 $0 $200,000 $200,000 $0 $0
- 118 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Gas Tax Maintenance And Construction Fund - 1990 (411) Budget Adjustments
General Fund
Revenue
Transfer to the General Fund/Gas
Tax Revenue - - $200,000 - $200,000 $200,000 - -
Budget Adjustments Total $0 $0 $200,000 $0 $200,000 $200,000 $0 $0 Gas Tax Maintenance And
Construction Fund - 1990 (411)
TOTAL $0 $0 $200,000 $0 $200,000 $200,000 $0 $0
- 119 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments

Personal      Non-Personal      Use          Ending Fund      Total               Source         Beg Fund       Net Cost Department/Proposal                                       Services        Equipment        Other        Balance               Use                Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________General Purpose Parking Fund (533) Budget Adjustments
Transportation
Department
Workers' Compensation Claims -
General Purpose Parking Fund - - $8,000 - $8,000 - - $8,000 Ending Fund Balance Adjustment - - - ($8,000) ($8,000) - - ($8,000) Budget Adjustments Total $0 $0 $8,000 ($8,000) $0 $0 $0 $0 General Purpose Parking Fund
(533) TOTAL $0 $0 $8,000 ($8,000) $0 $0 $0 $0
- 120 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Gift Trust Fund (139) Budget Adjustments
Library Department Library-General Gifts/Other
Revenue - - $46,975 - $46,975 $46,975 - -
Budget Adjustments Total $0 $0 $46,975 $0 $46,975 $46,975 $0 $0 Gift Trust Fund (139) TOTAL $0 $0 $46,975 $0 $46,975 $46,975 $0 $0 - 121 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments

Personal      Non-Personal      Use          Ending Fund      Total               Source         Beg Fund       Net Cost Department/Proposal                                       Services        Equipment        Other        Balance               Use                Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Housing Trust Fund (440) Budget Adjustments
Office of the City
Attorney
Office of the City Attorney
Personal Services (Overage) $3,200 - - - $3,200 - - $3,200 Housing
Department Ending Fund Balance Adjustment - - - ($3,200) ($3,200) - - ($3,200) Budget Adjustments Total $3,200 $0 $0 ($3,200) $0 $0 $0 $0 Housing Trust Fund (440)
TOTAL $3,200 $0 $0 ($3,200) $0 $0 $0 $0
- 122 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Ice Centre Revenue Fund (432) Budget Adjustments
Finance
Department
Ice Centre Oversight
Expenses/Revenue from the Use
of Money/Property (Ice Centre -
Additional Rent) - - $2,260 - $2,260 $2,260 - -
Transfer to the General Fund - Ice
Centre Insurance
Expenses/Revenue from the Use
of Money/Property (Ice Centre -
Additional Rent) - - $69,240 - $69,240 $69,240 - -
Budget Adjustments Total $0 $0 $71,500 $0 $71,500 $71,500 $0 $0 Ice Centre Revenue Fund (432)
TOTAL $0 $0 $71,500 $0 $71,500 $71,500 $0 $0
- 123 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments

Personal      Non-Personal      Use          Ending Fund      Total               Source         Beg Fund       Net Cost Department/Proposal                                       Services        Equipment        Other        Balance               Use                Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Inclusionary Fee Fund (451) Budget Adjustments
Housing
Department
Housing Loans and Grants
(Gallup-Mesa Apartments) - - ($500,000) - ($500,000) - - ($500,000) Housing Loans and Grants
(Tamien Station) - - $4,342,593 - $4,342,593 - - $4,342,593 Housing Loans and Grants (777
West San Carlos Apartments) - - $12,428,571 - $12,428,571 - - $12,428,571 Ending Fund Balance Adjustment - - - ($16,271,164) ($16,271,164) - - ($16,271,164) Budget Adjustments Total $0 $0 $16,271,164 ($16,271,164) $0 $0 $0 $0 Inclusionary Fee Fund (451)
TOTAL $0 $0 $16,271,164 ($16,271,164) $0 $0 $0 $0
- 124 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Integrated Waste Management Fund (423) Clean-Up and Rebudget Actions
Environmental
Services
Department
Fund Balance Reconciliation
(Beginning Fund Balance) - - - - - - $101,797 ($101,797) Fund Balance Reconciliation
(Ending Fund Balance) - - - $101,797 $101,797 - - $101,797 Clean-Up and Rebudget Actions
TOTAL $0 $0 $0 $101,797 $101,797 $0 $101,797 $0
Budget Adjustments
Environmental
Services
Department IDC Disposal Agreement - - $580,000 - $580,000 - - $580,000 Single-Family Recycle Plus - ($250,000) - - ($250,000) - - ($250,000) Ending Fund Balance Adjustment - - - ($345,000) ($345,000) - - ($345,000) Finance
Department Banking Services - - $15,000 - $15,000 - - $15,000 Budget Adjustments Total $0 ($250,000) $595,000 ($345,000) $0 $0 $0 $0 Integrated Waste Management
Fund (423) TOTAL $0 ($250,000) $595,000 ($243,203) $101,797 $0 $101,797 $0 - 125 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments

Personal      Non-Personal      Use          Ending Fund      Total               Source         Beg Fund       Net Cost Department/Proposal                                       Services        Equipment        Other        Balance               Use                Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Library Parcel Tax Fund (418) Budget Adjustments
Library Department Non-Personal/Equipment
(Savings) - ($350,000) - - ($350,000) - - ($350,000)
Library Department Personal
Services (Overage) $350,000 - - - $350,000 - - $350,000 Budget Adjustments Total $350,000 ($350,000) $0 $0 $0 $0 $0 $0 Library Parcel Tax Fund (418)
TOTAL $350,000 ($350,000) $0 $0 $0 $0 $0 $0
- 126 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Low And Moderate Income Housing Asset Fund (346) Clean-Up and Rebudget Actions
Housing
Department
Committed Projects Reserve
(Fund Balance Reconciliation) - - - - - - ($9,415,000) $9,415,000 Housing Projects Reserve (Fund
Balance Reconciliation) - - - - - - ($3,880,000) $3,880,000 Beginning Fund Balance (Fund
Balance Reconciliation) - - - - - - $13,295,000 ($13,295,000) Fund Balance Reconciliation - - - $4,435 $4,435 - $4,435 - Clean-Up and Rebudget Actions
TOTAL $0 $0 $0 $4,435 $4,435 $0 $4,435 $0
Budget Adjustments
Housing
Department
Housing Department Personal
Services (Overage) $450,000 - - - $450,000 - - $450,000 Housing Loans and Grants
(Gallup-Mesa Apartments) - - $190,974 - $190,974 - - $190,974 Housing Loans and Grants
(Tamien Station) - - ($4,342,593) - ($4,342,593) - - ($4,342,593) Housing Loans and Grants (777
West San Carlos Apartments) - - ($9,553,571) - ($9,553,571) - - ($9,553,571) Ending Fund Balance Adjustment - - - $13,229,190 $13,229,190 - - $13,229,190 Information
Technology
Department
Personal Services (Housing
Commercial Linkage Fee Project
Support) $26,000 - - - $26,000 - - $26,000
Budget Adjustments Total $476,000 $0 ($13,705,190) $13,229,190 $0 $0 $0 $0 Low And Moderate Income
Housing Asset Fund (346)
TOTAL $476,000 $0 ($13,705,190) $13,233,625 $4,435 $0 $4,435 $0 - 127 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
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) Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($18,500) ($18,500) - - ($18,500) Non-Personal/Equipment (Water
Costs and Contractual Service) - $18,500 - - $18,500 - - $18,500 Budget Adjustments Total $0 $18,500 $0 ($18,500) $0 $0 $0 $0 Maintenance District No. 2
(Trade Zone Blvd.-Lundy Ave.)
Fund (354) TOTAL $0 $18,500 $0 ($18,500) $0 $0 $0 $0
- 128 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Maintenance District No. 8 (Zanker-Montague) Fund (361) Clean-Up and Rebudget Actions
Transportation
Department Fund Balance Reconciliation - - - ($71,484) ($71,484) - ($71,484) - Clean-Up and Rebudget Actions
TOTAL $0 $0 $0 ($71,484) ($71,484) $0 ($71,484) $0
Maintenance District No. 8
(Zanker-Montague) Fund (361)
TOTAL $0 $0 $0 ($71,484) ($71,484) $0 ($71,484) $0
- 129 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Maintenance District No. 9 (Santa Teresa-Great Oaks) Fund (362) Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($22,000) ($22,000) - - ($22,000) Non-Personal/Equipment (Water
Costs and Contractual Services) - $22,000 - - $22,000 - - $22,000 Budget Adjustments Total $0 $22,000 $0 ($22,000) $0 $0 $0 $0 Maintenance District No. 9
(Santa Teresa-Great Oaks) Fund
(362) TOTAL $0 $22,000 $0 ($22,000) $0 $0 $0 $0
- 130 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Maintenance District No. 15 (Silver Creek Valley) Fund (368) Budget Adjustments
Transportation
Department
Non-Personal/Equipment (Water
Costs) - $30,000 - - $30,000 - - $30,000
DOT Personal Services (Vacancy
Savings) ($30,000) - - - ($30,000) - - ($30,000)
Budget Adjustments Total ($30,000) $30,000 $0 $0 $0 $0 $0 $0 Maintenance District No. 15
(Silver Creek Valley) Fund (368)
TOTAL ($30,000) $30,000 $0 $0 $0 $0 $0 $0
- 131 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Multi-Source Housing Fund (448) Budget Adjustments
Housing
Department
HOPWA GRANTS/Revenue from
Federal Government (Rental
Assistance and Supportive
Services Agreement) - - $1,652,667 - $1,652,667 $1,652,667 - - Budget Adjustments Total $0 $0 $1,652,667 $0 $1,652,667 $1,652,667 $0 $0 Multi-Source Housing Fund
(448) TOTAL $0 $0 $1,652,667 $0 $1,652,667 $1,652,667 $0 $0 - 132 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments

Personal      Non-Personal      Use          Ending Fund      Total               Source         Beg Fund       Net Cost Department/Proposal                                       Services        Equipment        Other        Balance               Use                Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Municipal Golf Course Fund (518) Budget Adjustments
Parks, Recreation
and Neighborhood
Services
Department Los Lagos Golf Course - - $2,252 - $2,252 - - $2,252 Ending Fund Balance Adjustment - - - ($2,252) ($2,252) - - ($2,252) Budget Adjustments Total $0 $0 $2,252 ($2,252) $0 $0 $0 $0 Municipal Golf Course Fund
(518) TOTAL $0 $0 $2,252 ($2,252) $0 $0 $0 $0
- 133 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Planning Development Fee Program Fund (238) Budget Adjustments
Office of the City
Attorney
Office of the City Attorney
Personal Services (Overage) $59,000 - - - $59,000 - - $59,000 Planning, Building
and Code
Enforcement
Department
PBCE Personal Services
(Vacancy Savings) ($75,000) - - - ($75,000) - - ($75,000) Non-Personal/Equipment
(Overages) - $75,000 - - $75,000 - - $75,000
Ending Fund Balance Adjustment - - - ($59,000) ($59,000) - - ($59,000) Budget Adjustments Total ($16,000) $75,000 $0 ($59,000) $0 $0 $0 $0 Planning Development Fee
Program Fund (238) TOTAL ($16,000) $75,000 $0 ($59,000) $0 $0 $0 $0 - 134 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Public Works Development Fee Program Fund (241) Budget Adjustments
Planning, Building
and Code
Enforcement
Department
Public Works Development Fee
Program - Non-
Personal/Equipment (Overages) - $32,000 - - $32,000 - - $32,000 Public Works
Department
Public Works Personal Services
(Overages)/Fees, Rates, and
Charges $800,000 - - - $800,000 $800,000 - -
Ending Fund Balance Adjustment - - - ($692,933) ($692,933) - - ($692,933) Overhead - - $660,933 - $660,933 - - $660,933
Budget Adjustments Total $800,000 $32,000 $660,933 ($692,933) $800,000 $800,000 $0 $0 Public Works Development Fee
Program Fund (241) TOTAL $800,000 $32,000 $660,933 ($692,933) $800,000 $800,000 $0 $0 - 135 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Public Works Program Support Fund (150) Budget Adjustments
Public Works
Department
Non-Personal/Equipment
(Overage) - $500,000 - - $500,000 - - $500,000
Compensated Time Off
(Overages) - - $300,000 - $300,000 - - $300,000
Public Works Personal Services
(Vacancy Savings) ($200,000) - - - ($200,000) - - ($200,000) Ending Fund Balance Adjustment - - - ($675,000) ($675,000) - - ($675,000) Overhead - - $75,000 - $75,000 - - $75,000
Budget Adjustments Total ($200,000) $500,000 $375,000 ($675,000) $0 $0 $0 $0 Public Works Program Support
Fund (150) TOTAL ($200,000) $500,000 $375,000 ($675,000) $0 $0 $0 $0 - 136 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Rental Stabilization Program Fee Fund (450) Budget Adjustments
Housing
Department Ending Fund Balance Adjustment - - - ($35,000) ($35,000) - - ($35,000) Planning, Building
and Code
Enforcement
Department Personal Services (Overages) $35,000 - - - $35,000 - - $35,000 Budget Adjustments Total $35,000 $0 $0 ($35,000) $0 $0 $0 $0 Rental Stabilization Program
Fee Fund (450) TOTAL $35,000 $0 $0 ($35,000) $0 $0 $0 $0 - 137 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________San José Clean Energy Operating Fund (501) Budget Adjustments
Community Energy
Department Cost of Energy - - $21,500,000 - $21,500,000 - - $21,500,000 Fees, Rates, and Charges
(Energy Sales) - - - - - $10,600,000 - ($10,600,000)
Debt Service - Principal - CP - - $20,000,000 - $20,000,000 - - $20,000,000 Operations and Maintenance
Reserve - - - ($20,000,000) ($20,000,000) - - ($20,000,000) Ending Fund Balance Adjustment - - - ($10,900,000) ($10,900,000) - - ($10,900,000) Budget Adjustments Total $0 $0 $41,500,000 ($30,900,000) $10,600,000 $10,600,000 $0 $0 San José Clean Energy
Operating Fund (501) TOTAL $0 $0 $41,500,000 ($30,900,000) $10,600,000 $10,600,000 $0 $0 - 138 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________San José-Santa Clara Treatment Plant Operating Fund (513) Clean-Up and Rebudget Actions
Environmental
Services
Department
Fund Balance Reconciliation
(Beginning Fund Balance) - - - - - - $152,584 ($152,584) Fund Balance Reconciliation
(Ending Fund Balance) - - - $152,584 $152,584 - - $152,584 Clean-Up and Rebudget Actions
TOTAL $0 $0 $0 $152,584 $152,584 $0 $152,584 $0
Budget Adjustments
Office of the City
Attorney
Office of the City Attorney
Personal Services (Overage) $63,000 - - - $63,000 - - $63,000 Environmental
Services
Department
ESD Personal Services (Vacancy
Savings) ($143,000) - - - ($143,000) - - ($143,000)
Ending Fund Balance Adjustment - - - ($78,000) ($78,000) - - ($78,000) Finance
Department
Finance Department Personal
Services (Overage) $15,000 - - - $15,000 - - $15,000
Public Works
Department
Public Works Personal Services
(Contract Compliance
Coordinator) $130,000 - - - $130,000 - - $130,000
Non-Personal/Equipment
(Contract Compliance
Coordinator) - $13,000 - - $13,000 - - $13,000
Budget Adjustments Total $65,000 $13,000 $0 ($78,000) $0 $0 $0 $0 San José-Santa Clara Treatment
Plant Operating Fund (513)
TOTAL $65,000 $13,000 $0 $74,584 $152,584 $0 $152,584 $0 - 139 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Sewer Service And Use Charge Fund (541) Clean-Up and Rebudget Actions
Environmental
Services
Department
Fund Balance Reconciliation
(Beginning Fund Balance) - - - - - - $1,176 ($1,176)
Fund Balance Reconciliation
(Ending Fund Balance) - - - $1,176 $1,176 - - $1,176
Clean-Up and Rebudget Actions
TOTAL $0 $0 $0 $1,176 $1,176 $0 $1,176 $0
Budget Adjustments
Environmental
Services
Department Ending Fund Balance Adjustment - - - ($105,000) ($105,000) - - ($105,000) Public Works
Department
PW Non-Personal/Equipment
(Server Replacement) - $55,000 - - $55,000 - - $55,000
Transportation
Department
DOT Personal Services (Vacancy
Savings) ($202,000) - - - ($202,000) - - ($202,000)
DOT Non-Personal/Equipment
(Temporary Staff) - $46,000 - - $46,000 - - $46,000
DOT Non-Personal/Equipment
(Water Costs) - $156,000 - - $156,000 - - $156,000
Non-Personal/Equipment
(Electrified Pick-Up Truck) - $50,000 - - $50,000 - - $50,000 Budget Adjustments Total ($202,000) $307,000 $0 ($105,000) $0 $0 $0 $0 Sewer Service And Use Charge
Fund (541) TOTAL ($202,000) $307,000 $0 ($103,824) $1,176 $0 $1,176 $0 - 140 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________South Bay Water Recycling Operating Fund (570) Budget Adjustments
Environmental
Services
Department
SCVWD - Advanced Water
Treatment Payment - - $1,000,000 - $1,000,000 - - $1,000,000 Non-Personal/Equipment (South
Bay Water Recycling Operations
and Maintenance) - ($1,000,000) - - ($1,000,000) - - ($1,000,000) Budget Adjustments Total $0 ($1,000,000) $1,000,000 $0 $0 $0 $0 $0 South Bay Water Recycling
Operating Fund (570) TOTAL $0 ($1,000,000) $1,000,000 $0 $0 $0 $0 $0 - 141 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Storm Sewer Operating Fund (446) Budget Adjustments
Office of the City
Attorney
Office of the City Attorney
Personal Services (Overage) $162,000 - - - $162,000 - - $162,000 Environmental
Services
Department Ending Fund Balance Adjustment - - - ($182,000) ($182,000) - - ($182,000) Public Works
Department Non-Personal/Equipment - $20,000 - - $20,000 - - $20,000 Budget Adjustments Total $162,000 $20,000 $0 ($182,000) $0 $0 $0 $0 Storm Sewer Operating Fund
(446) TOTAL $162,000 $20,000 $0 ($182,000) $0 $0 $0 $0
- 142 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Supplemental Law Enforcement Services Fund (414) Budget Adjustments
Police Department SLES Grant 2017-2019/Revenue
from the Use of Money/Property - - $208 - $208 $208 - - Budget Adjustments Total $0 $0 $208 $0 $208 $208 $0 $0
Supplemental Law Enforcement
Services Fund (414) TOTAL $0 $0 $208 $0 $208 $208 $0 $0 - 143 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Transient Occupancy Tax Fund (461) Budget Adjustments
City Manager -
Office of Economic
Development and
Cultural Affairs Transient Occupancy Tax - - - - - $6,000,000 - ($6,000,000) Cultural Grants Reserve - - - $1,500,000 $1,500,000 - - $1,500,000 San José Convention and Visitors
Bureau - - $1,500,000 - $1,500,000 - - $1,500,000
Transfer to the Convention and
Cultural Affairs Fund - - $3,000,000 - $3,000,000 - - $3,000,000 Budget Adjustments Total $0 $0 $4,500,000 $1,500,000 $6,000,000 $6,000,000 $0 $0 Transient Occupancy Tax Fund
(461) TOTAL $0 $0 $4,500,000 $1,500,000 $6,000,000 $6,000,000 $0 $0 - 144 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Vehicle Maintenance And Operations Fund (552) Clean-Up and Rebudget Actions
Public Works
Department
Tech Adjust: Revenue from Use
of Money/Property (Interest
Earnings) - - - - - $40,000 - ($40,000)
Tech Adjust: Transfer to the
General Fund - Interest Income - - $40,000 - $40,000 - - $40,000 Clean-Up and Rebudget Actions
TOTAL $0 $0 $40,000 $0 $40,000 $40,000 $0 $0
Budget Adjustments
Public Works
Department
Non-Personal/Equipment
(Overage)/Transfers and
Reimbursements - $600,000 - - $600,000 $600,000 - -
Budget Adjustments Total $0 $600,000 $0 $0 $600,000 $600,000 $0 $0 Vehicle Maintenance And
Operations Fund (552) TOTAL $0 $600,000 $40,000 $0 $640,000 $640,000 $0 $0 - 145 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Water Utility Fund (515) Budget Adjustments
Environmental
Services
Department
Fees, Rates, and Charges (Water
Sales) - - - - - ($2,300,000) - $2,300,000
ESD Personal Services (Overage) $300,000 - - - $300,000 - - $300,000 ESD Non-Personal/Equipment
(Municipal Water System
Operations and Maintenance) - ($300,000) - - ($300,000) - - ($300,000) Ending Fund Balance Adjustment - - - ($2,330,000) ($2,330,000) - - ($2,330,000) Finance
Department Banking Services - - $30,000 - $30,000 - - $30,000 Budget Adjustments Total $300,000 ($300,000) $30,000 ($2,330,000) ($2,300,000) ($2,300,000) $0 $0 Water Utility Fund (515) TOTAL $300,000 ($300,000) $30,000 ($2,330,000) ($2,300,000) ($2,300,000) $0 $0 - 146 -
Special Funds
Recommended Budget Adjustments and Clean-Up/Rebudget Actions 2022-2023  Year End Adjustments
Personal      Non-Personal      Use          Ending Fund      Total Source         Beg Fund       Net Cost Department/Proposal Services        Equipment        Other        Balance Use Revenue        Balance ______________________________________________________ ________________________________________________________________ ______________________________________Workforce Development Fund (290) Budget Adjustments
City Manager -
Office of Economic
Development and
Cultural Affairs SJ Works (Shipt)/Other Revenue - - $21,250 - $21,250 $21,250 - - SJ Works (Wells Fargo)/Other
Revenue - - $21,250 - $21,250 $21,250 - -
Budget Adjustments Total $0 $0 $42,500 $0 $42,500 $42,500 $0 $0 Workforce Development Fund
(290) TOTAL $0 $0 $42,500 $0 $42,500 $42,500 $0 $0
- 147 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2022-2023 Year-End Budget Review

USE SOURCE NET COST
Fund/Proposal Expense      Ending Fund         Total Use Revenue       Beg Fund Balance Balance
___________________________________________________  ____________________________________   _______________________  ___________ Communications Construction and Conveyance Tax Fund (397) Tech Adjust: Revenue from the Use of Money and Property (Interest) a $7,000 $(7,000)
Tech Adjust: Transfer to the General Fund - Interest Income $7,000 $7,000 $7,000 Clean-Up and Rebudget Actions TOTAL $7,000 $7,000 $7,000 Communications Construction and Conveyance Tax
Fund (397) TOTAL $7,000 $7,000 $7,000
Construction Excise Tax Fund (465)
Bicycle and Pedestrian Facilities $(306,000) $(306,000) $(306,000) Bicycle and Pedestrian Facilities (TFCA) $306,000 $306,000 $306,000 Pavement Maintenance - SB1 Road Repair and Accountability Act 2017 $6,000,000 $6,000,000 $6,000,000
Revenue from Local Agencies (Pavement Maintenance - SB1 Road Repair and Accountability Act 2017) a $6,000,000 $(6,000,000) Budget Adjustments TOTAL $6,000,000 $6,000,000 $6,000,000 Construction Excise Tax Fund (465) TOTAL $6,000,000 $6,000,000 $6,000,000 Council District 7 Construction and Conveyance Tax Fund (385) Ending Fund Balance Adjustment a $206,000 $206,000 $206,000 Rocksprings Park Improvements $(206,000) $(206,000) $(206,000) Attachment F
- 148 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2022-2023 Year-End Budget Review

USE SOURCE NET COST
Fund/Proposal Expense      Ending Fund         Total Use Revenue       Beg Fund Balance Balance
___________________________________________________  ____________________________________   _______________________  ___________ Council District 7 Construction and Conveyance Tax Fund (385) Budget Adjustments TOTAL $(206,000) $206,000
Council District 7 Construction and Conveyance Tax
Fund (385) TOTAL $(206,000) $206,000
Fire Construction and Conveyance Tax Fund (392)
Tech Adjust: Revenue from the Use of Money and Property (Interest) a $135,000 $(135,000)
Tech Adjust: Transfer to the General Fund - Interest Income $135,000 $135,000 $135,000 Clean-Up and Rebudget Actions TOTAL $135,000 $135,000 $135,000 Capital Project Management $22,000 $22,000 $22,000
Ending Fund Balance Adjustment a $(22,000) $(22,000) $(22,000) Budget Adjustments TOTAL $22,000 $(22,000)
Fire Construction and Conveyance Tax Fund (392)
TOTAL $157,000 $(22,000) $135,000 $135,000
General Purpose Parking Capital Fund (559)
Ending Fund Balance Adjustment a $48,000 $48,000 $48,000 Public Art Allocation $(48,000) $(48,000) $(48,000)
Budget Adjustments TOTAL $(48,000) $48,000
- 149 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2022-2023 Year-End Budget Review

USE SOURCE NET COST
Fund/Proposal Expense      Ending Fund         Total Use Revenue       Beg Fund Balance Balance
___________________________________________________  ____________________________________   _______________________  ___________ General Purpose Parking Capital Fund (559)
General Purpose Parking Capital Fund (559) TOTAL $(48,000) $48,000 Ice Centre Expansion Bond Fund (490)
Debt Service - Series 2020B Bonds $225,000 $225,000 $225,000 Debt Service - Series 2020B Bonds $354 $354 $354
Debt Service - Series 2020B Bonds $1,610,000 $1,610,000 $1,610,000 Ending Fund Balance Adjustment a $(354) $(354) $(354)
Ice Centre Expansion $(100,000) $(100,000) $(100,000)
Ice Centre Expansion $(1,610,000) $(1,610,000) $(1,610,000) Revenue from the Use of Money and Property (Interest) a $225,000 $(225,000) Transfer to the General Fund $100,000 $100,000 $100,000 Budget Adjustments TOTAL $225,354 $(354) $225,000 $225,000 Ice Centre Expansion Bond Fund (490) TOTAL $225,354 $(354) $225,000 $225,000 Library Construction and Conveyance Tax Fund (393)
Tech Adjust: Revenue from the Use of Money and Property (Interest) a $135,000 $(135,000)
Tech Adjust: Transfer to the General Fund - Interest Income $135,000 $135,000 $135,000 Clean-Up and Rebudget Actions TOTAL $135,000 $135,000 $135,000 - 150 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2022-2023 Year-End Budget Review

USE SOURCE NET COST
Fund/Proposal Expense      Ending Fund         Total Use Revenue       Beg Fund Balance Balance
___________________________________________________  ____________________________________   _______________________  ___________ Library Construction and Conveyance Tax Fund (393)
Library Construction and Conveyance Tax Fund (393)
TOTAL $135,000 $135,000 $135,000
Major Collectors and Arterials Fund (421)
10th & 11th Transit Boarding Islands $(495,000) $(495,000) $(495,000) Bicycle and Pedestrian Facilities $495,000 $495,000 $495,000 Budget Adjustments TOTAL a
Major Collectors and Arterials Fund (421) TOTAL a
Measure T: Public Safety and Infrastructure Bond Fund (498) Fund Balance Reconciliation a $128,353 $128,353 $128,353 Fund Balance Reconciliation a $128,353 $(128,353)
Clean-Up and Rebudget Actions TOTAL a $128,353 $128,353 $128,353 Measure T: Public Safety and Infrastructure Bond
Fund (498) TOTAL a $128,353 $128,353 $128,353
Park Yards Construction and Conveyance Tax Fund (398)
Tech Adjust: Revenue from the Use of Money and Property (Interest) a $38,000 $(38,000)
- 151 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2022-2023 Year-End Budget Review

USE SOURCE NET COST
Fund/Proposal Expense      Ending Fund         Total Use Revenue       Beg Fund Balance Balance
___________________________________________________  ____________________________________   _______________________  ___________ Park Yards Construction and Conveyance Tax Fund (398)
Tech Adjust: Transfer to the General Fund - Interest Income $38,000 $38,000 $38,000 Clean-Up and Rebudget Actions TOTAL $38,000 $38,000 $38,000 Park Yards Construction and Conveyance Tax Fund
(398) TOTAL $38,000 $38,000 $38,000
Parks Central Construction and Conveyance Tax Fund (390) Tech Adjust: Revenue from the Use of Money and Property (Interest) a $501,000 $(501,000)
Tech Adjust: Transfer to the General Fund - Interest Income $501,000 $501,000 $501,000 Clean-Up and Rebudget Actions TOTAL $501,000 $501,000 $501,000 Parks Central Construction and Conveyance Tax
Fund (390) TOTAL $501,000 $501,000 $501,000
Residential Construction Tax Contribution Fund (420)
Tech Adjust: Revenue from the Use of Money and Property (Interest) a $23,000 $(23,000)
Tech Adjust: Transfer to the General Fund - Interest Income $23,000 $23,000 $23,000 Clean-Up and Rebudget Actions TOTAL $23,000 $23,000 $23,000 - 152 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2022-2023 Year-End Budget Review

USE SOURCE NET COST
Fund/Proposal Expense      Ending Fund         Total Use Revenue       Beg Fund Balance Balance
___________________________________________________  ____________________________________   _______________________  ___________ Residential Construction Tax Contribution Fund (420)
Residential Construction Tax Contribution Fund (420)
TOTAL $23,000 $23,000 $23,000
Service Yards Construction and Conveyance Tax Fund (395) Tech Adjust: Revenue from the Use of Money and Property (Interest) a $66,000 $(66,000)
Tech Adjust: Transfer to the General Fund - Interest Income $66,000 $66,000 $66,000 Clean-Up and Rebudget Actions TOTAL $66,000 $66,000 $66,000 Service Yards Construction and Conveyance Tax
Fund (395) TOTAL $66,000 $66,000 $66,000
Storm Drainage Fee Fund (413)
Tech Adjust: Revenue from the Use of Money and Property (Interest) a $14,000 $(14,000)
Tech Adjust: Transfer to the General Fund - Interest Income $14,000 $14,000 $14,000 Clean-Up and Rebudget Actions TOTAL $14,000 $14,000 $14,000 Storm Drainage Fee Fund (413) TOTAL $14,000 $14,000 $14,000 - 153 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2022-2023 Year-End Budget Review

USE SOURCE NET COST
Fund/Proposal Expense      Ending Fund         Total Use Revenue       Beg Fund Balance Balance
___________________________________________________  ____________________________________   _______________________  ___________ Subdivision Park Trust Fund (375)
Future PDO / PIO Projects Reserve $(55,000) $(55,000) $(55,000) Northside Community Center Electrical Improvements $55,000 $55,000 $55,000 Budget Adjustments TOTAL a
Subdivision Park Trust Fund (375) TOTAL a
- 154 -