TO: RULES AND OPEN
GOVERNMENT COMMITTEE
FROM: Jim Shannon
SUBJECT: 2024-2025/2025-2026 City
Budget Calendar and Budget
Study Session Schedule
DATE: September 17, 2024
Approved Date
9/17/2024
RECOMMENDATION
Approve the proposed 2024-2025/2025-2026 City Budget Calendar as presented in Attachment A and the schedule for City Council Budget Study Sessions for the 2025- 2026 Preliminary General Fund Forecast and Budget Priorities, 2025-2026 Operating Budget, 2025-2026 Capital Budget and 2026-2030 Capital Improvement Program, and 2025-2026 Fees and Charges Report as presented in Attachment B and explained in this memorandum.
ANALYSIS
Provided with this memorandum is a proposed calendar (Attachment A) to be used as a basic plan in preparing, reviewing, and approving the 2025-2026 Operating Budget, 2025-2026 Capital Budget and 2026-2030 Five-Year Capital Improvement Program, and 2025-2026 Fees and Charges Report. Approval of this schedule and process follows the City of San José Annual Budget process as shown on Attachment C. In addition, the calendar includes details associated with monitoring and amending the 2024-2025 budget that starts with City Council’s October 2024 approval of the 2023- 2024 Annual Report that summarizes prior year financial results and brings forward amendments to the 2024-2025 budget.
The schedule for the 2025-2026 budget development process recommended in this memorandum aligns closely with last year’s process, and includes a Study Session on February 10, 2025 to review the 2025-2026 Preliminary General Fund Forecast and engage in a discussion on budget priorities. This Study Session will provide the City Council with a preliminary look at the forecasted fiscal challenges and opportunities that will impact the 2025-2026 Proposed Budget development process, and provide an opportunity for the City Council to weigh in on key budget priorities that will inform the development of the Mayor’s March Budget Message for Fiscal Year 2024-2025.
RULES COMMITTEE: 9/25/24
ITEM: B.2
RULES AND OPEN GOVERNMENT COMMITTEE
September 17, 2024
Subject: 2024-2025/2025-2026 City Budget Calendar and Budget Study Session Schedule
The release date for the Proposed Operating Budget, Proposed Capital Budget and Capital Improvement Program, and Proposed Fees and Charges Report are set for late April/early May as in previous years. The Budget approval by the City Council will be on June 10, 2025 and adoption by the City Council will be on June 17, 2025. It should be noted that the dates for the Mayor’s Budget Town Hall Meetings will be released by the Mayor’s Office at a later date.
COORDINATION
The proposed 2024-2025/2025-2026 City Budget Calendar and Budget Study Session Schedule have been coordinated with the Mayor’s Office.
JIM SHANNON
Budget Director
ATTACHMENTS:
Attachment A – 2024-2025/2025-2026 City Budget Calendar Attachment B – 2024-2025/2025-2026 City Budget Calendar/Budget Study Session Schedule
Attachment C – City of San José Annual Budget Process
ATTACHMENT A
2024-2025 / 2025-2026 City Budget Calendar
Date Action/Event
September 30, 2024 - 2023-24 Annual Report: Released
October 22, 2024 - 2023-24 Annual Report: Review/Approval by City Council TBD - State of the City
January 31, 2025 - 2024-25 Mid-Year Budget Review Report: Released February 10, 2025 City Council Study Session: 2025-2026 Preliminary General Fund Forecast and Budget Priorities
February 11, 2025 - 2024-25 Mid-Year Budget Review Report: Review/Approval by City Council TBD - Mayor's Budget Town Hall Meeting
February 28, 2025 - 2025-26 City Manager's Budget Request & 2026-30 Five-Year Forecast and Revenue Projections: Released
March 10, 2025 - 2025-26 Mayor's March Budget Message: Released March 18, 2025 - 2025-26 Mayor's March Budget Message: Public Hearing March 18, 2025 - 2025-26 Mayor's March Budget Message: Review by City Council April 25, 2025 - 2025-26 Proposed Capital Budget and 2026-30 Capital Improvement Program:
Released
May 1, 2025 - 2025-26 Proposed Operating Budget: Released May 2, 2025 - 2025-26 Proposed Fees and Charges Report: Released May 5 - 30, 2025 - 2025-26 Proposed Capital/Operating Budgets: Community Budget Meetings
ATTACHMENT A
2024-2025 / 2025-2026 City Budget Calendar
Date Action/Event
May 7, 2025 - 2025-26 City Council Budget Document Cost Estimate Requests due to the City Manager's Office
May 7, 2025 - Planning Commission Study Session: 2025-26 Proposed Capital Budget and 2026- 30 Capital Improvement Program
May 7 - 15, 2025 - Council Study Sessions: 2025-26 Proposed Budgets and 2025-26 Proposed Fees and Charges Report
May 13, 2025 - Initial Public Hearing: 2025-26 Proposed Capital/Operating Budgets and 2025-26 Proposed Fees & Charges Report
May 16, 2025 - 2025-26 City Council Budget Document completed Cost Estimate Requests returned to Council Offices
May 22, 2025 - 2025-26 City Council Budget Documents due to Mayor's Office June 2, 2025 - 2025-26 Mayor's June Budget Message: Released June 9, 2025 - Final Public Hearing: 2025-26 Proposed Capital/Operating Budgets and 2025-26 Proposed Fees & Charges Report (evening)
June 10, 2025 - 2025-26 Mayor's June Budget Message: Final Review/Approval by City Council June 10, 2025 - 2025-26 Proposed Capital/Operating Budgets and 2025-26 Proposed Fees & Charges Report: Approved by City Council
June 17, 2025 - 2025-26 Capital/Operating Budgets and 2025-26 Fees & Charges Report:
Adopted by City Council
ATTACHMENT B
2024-2025 / 2025-2026 City Budget Calendar/ Budget Study Session Schedule Date Time Action/Event
Monday, February 10, 2025 1:30 pm - 4:30 pm 2025-2026 Preliminary General Fund Forecast and Budget Priorities
Wednesday, May 7, 2025 9:00 am - 12:00 pm 2025-2026 City Budget Overview/Budget Study Session on 2025-2026 City Operating/Capital Budget, 2026-2030
Capital Improvement Program, and 2025-2026 Fees and
Charges Report
Thursday, May 8, 2025 9:00 am - 12:00 pm 2025-2026 City Budget Overview/Budget Study Session on 2025-2026 City Operating/Capital Budget, 2026-2030
Capital Improvement Program, and 2025-2026 Fees and
Charges Report
Monday, May 12, 2025 9:00 am - 12:00 pm
1:30 pm - 5:00 pm
2025-2026 City Budget Overview/Budget Study Session on
2025-2026 City Operating/Capital Budget, 2026-2030
Capital Improvement Program, and 2025-2026 Fees and
Charges Report
Wednesday, May 14, 2025 9:00 am - 12:00 pm 2025-2026 City Budget Overview/Budget Study Session on 2025-2026 City Operating/Capital Budget, 2026-2030
Capital Improvement Program, and 2025-2026 Fees and
Charges Report
Thursday, May 15, 2025 9:00 am - 12:00 pm 2025-2026 City Budget Overview/Budget Study Session on 2025-2026 City Operating/Capital Budget, 2026-2030
Capital Improvement Program, and 2025-2026 Fees and
Charges Report
CITY OF SAN JOSE
ANNUAL BUDGET PROCESS
MAYOR
& CITY COUNCIL
CITY
ADMINISTRATION
Final City Council Budget Adoption
Input on Budget Priorities
and Direction Through:
n Direct contact with
Mayor and City Council
n Community-Wide Surveys
and Meetings
Review and Approval of
Annual Report
n Provides understanding of the
fiscal status and condition of
the City to inform the upcoming
budget process
Annual Report on Prior-Year
Financial and Service Results
n Report to City Council and Community
on financial performance of the City for
the preceding fiscal year
October
Preliminary General Fund Forecast
Planning and Department Budget
Proposal Submittal
n In context of the preliminary budget
outlook, departments develop service
delivery and budget strategies
for upcoming budget process
Release City Manager's Budget
Request and Five-Year Forecast
and Revenue Projections for the
General Fund and Capital
Improvement Program
n Projects revenues for next 5-year period
n Projects General Fund expenditures to
achieve previously approved by City
Council service levels
Finalize City Manager's Proposed
Budget/Capital Improvement Program
n CSAs incorporate strategic planning and
City Council direction into results-driven
spending plans
Analyze budget strategies and other
service delivery options within context
of budgetary outlook
Review and Approval of
Mayor's March Budget
Message
n Provides more specific
direction for preparation of
the Proposed Budget
Initial Public Hearing on
Proposed Budget
n City Council meets to
receive public input on
Proposed Budget
COMMUNITY
Release City Manager's Proposed
Operating and Capital Budgets, Capital
Improvement Program, and Fees
and Charges Report
n Provide service delivery strategies in the
context of proposed revenue projections
and a balanced spending plan
Release City Manager's Budget
Addenda
n Administration's reports and amendments
to the Proposed Budget are submitted
for City Council review and consideration
Review Proposed Budget in
Budget Study Sessions
n Working sessions with City
Manager, CSA, and
department representatives
to review details of the
Proposed Budget
Release City Council
Budget Documents
n Requested reports and
amendments to the Proposed
Budget
Final Public Hearing on
Proposed Budget
n Last opportunity for public
input on Proposed Budget
November
January
December
February
March
June
May
April
Review and Approval of
Mayor's June Budget
Message
n Changes to Proposed Budget
based on feedback from City
Council and public
Public Hearing on Mayor's
March Budget Message
n City Council meets to receive
public input on Mayor's
March Budget Message
City Council Priority Setting
Process
n Develop budget priorities for
the City based on input from
the Community, Staff, and
City Council
n
ATTACHMENT C