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MONTH FY 2024-2025 FY 2023-2024 FY 2022-2023 FY 2021-2022 JULY (1) $ 470,628,926 $ 439,558,442 $ 566,915,115 $ 358,124,221 AUGUST 435,081,404 481,331,154 538,605,518 367,985,840
SEPTEMBER 403,492,133 454,215,277 542,042,503 428,548,372 OCTOBER 397,966,479 426,618,323 564,251,170 440,238,436 NOVEMBER 390,968,460 453,578,125 622,142,937 442,957,719 DECEMBER 400,750,041 442,840,961 613,707,115 437,194,188 JANUARY (2) 529,348,366 297,634,342 710,351,741 580,885,854 FEBRUARY 313,198,066 520,153,859 584,487,275 496,453,999 MARCH - 528,642,315 559,096,267 508,488,546
APRIL - 603,219,478 615,840,435 500,240,167
MAY - 623,943,677 695,301,954 605,557,239
JUNE - 681,274,128 679,263,084 575,342,891
GENERAL FUND MONTHLY CASH BALANCES
(1) The General Fund cash balance decreased in July as part of the annual lump-sum pre-funding of a portion of the employer's share of retirement contributions to achieve budgetary savings. In 2024-2025, the City pre-funded with $220 million cash. (2) The General Fund cash balance decreased in January due to a $160.5M transfer to the Real Property Transfer Tax Fund. $
$50
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$550
$600
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$700
$750
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
MONTH-END BALANCES (MILLIONS)
GENERAL FUND
Comparison of Cash Balances vs. Prior Year's Balances
FY 2024-2025 FY 2023-2024
FY 2022-2023 FY 2021-2022
Note: 1) Increase in expenditures is primarily due to a $160.5M transfer from the General Fund to the Real Property Transfer Tax Fund in January 2025.
$
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$800
$1,000
$1,200
$1,400
$1,600
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
GENERAL FUND
Comparison of YTD Revenues vs. Prior YTD Revenues
FY 2023-2024 YTD FY 2024-2025 YTD
$
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
GENERAL FUND
Comparison of YTD Expenditures vs. Prior YTD Expenditures FY 2023-2024 YTD FY 2024-2025 YTD
Note: 1) The real property transfer tax revenue was previously recorded under Fund 001 (General Fund) until August 2024. Effective September 2024, the real property transfer tax revenue was reclassified to Fund 404 (Real Property Transfer Tax Fund).
2) Increase in Non-Dept expenditures was due to a $160.5M transfer from the General Fund to the Real Property Transfer Tax Fund in January 2025.
$
$50
$100
$150
$200
$250
$300
Prop Tax Sales Tax Util Tax Business
Taxes
Fran Fees Licenses and
Permits
Other Rev
(MILLIONS)
GENERAL FUND MAJOR REVENUES
Comparison of YTD vs. Prior YTD
FY 2023-2024 YTD FY 2024-2025 YTD
$
$50
$100
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$400
(MILLIONS)
GENERAL FUND MAJOR EXPENDITURES
Comparison of YTD vs. Prior YTD
FY 2023-2024 YTD FY 2024-2025 YTD
PRIOR YTD % % CHANGE
ADOPTED YTD REVISED CUR YTD PRIOR OF PRIOR CUR YTD LESS CUR YTD ACTUAL FY 2024-2025 BUDGET C/O FY 2024-2025 CUR YTD ACTUAL % YTD YEAR-END PRIOR YEAR-END PRIOR YTD LESS PRIOR YTD
BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL OF BUDGET ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL Fund Balance
Prior Year Encumbrances - - 95,104 95,104 95,104 100.00% 84,434 104.37% 80,900 10,670 12.64%Available Balance 24,452 576,481 - 600,933 600,933 100.00% 639,359 100.00% 639,359 (38,426) -6.01% Total Fund Balance 24,452 576,481 95,104 696,037 696,037 100.00% 723,793 100.49% 720,259 (27,756) -3.83%General Revenues Property Tax - 495,000 - 495,000 231,867 46.84% 247,753 52.30% 473,724 (15,886) -6.41% Sales Tax - 352,000 - 352,000 170,524 48.44% 173,343 51.99% 333,411 (2,819) -1.63%Telephone Line Tax - 22,000 - 22,000 12,593 57.24% 12,643 56.72% 22,292 (50) -0.40%Transient Occupancy Tax - 16,000 - 16,000 9,100 56.88% 8,569 53.91% 15,894 531 6.20%Franchise Fees - 55,023 - 55,023 11,905 21.64% 11,987 22.84% 52,476 (82) -0.68%Utility Tax - 136,000 - 136,000 87,560 64.38% 78,262 60.31% 129,771 9,298 11.88%Business Taxes - 87,000 - 87,000 57,988 66.65% 55,062 63.97% 86,072 2,926 5.31%Licenses and Permits - 21,818 - 21,818 21,048 96.47% 19,413 90.60% 21,428 1,635 8.42%Fines, Forfeits and Penalties - 17,605 - 17,605 11,063 62.84% 9,045 63.15% 14,323 2,018 22.31%Use of Money and Property - 18,735 - 18,735 13,160 70.24% 12,476 54.78% 22,775 684 5.48%Revenue from Local Agencies 4,740 19,078 - 23,818 9,346 39.24% 12,180 52.31% 23,283 (2,834) -23.27%Revenue from State of CA 25,038 36,803 - 61,841 23,509 38.02% 3,325 12.08% 27,515 20,184 607.04%Revenue from Federal Government (1,200) 15,528 - 14,328 1,995 13.92% 1,394 25.52% 5,462 601 43.11%Fees, Rates and Charges - 27,809 - 27,809 15,175 54.57% 14,110 56.37% 25,030 1,065 7.55%Other Revenues 8,347 9,560 - 17,907 14,547 81.24% 13,411 105.90% 12,664 1,136 8.47% Total General Revenues 36,925 1,329,959 - 1,366,884 691,380 50.58% 672,973 51.10% 1,316,869 18,407 2.74%Transfers & Reimbursements Overhead Reimbursements - 87,109 - 87,109 72,526 83.26% 65,198 81.11% 80,379 7,328 11.24% Transfers from Other Funds 3,238 32,879 - 36,117 17,645 48.86% 20,544 60.14% 34,160 (2,899) -14.11%Reimbursements for Services 1 19,226 - 19,227 10,045 52.24% 9,466 49.69% 19,049 579 6.12% Total Transfers & Reimbursements 3,239 139,214 - 142,453 100,216 70.35% 95,208 71.27% 133,588 5,008 5.26%Total Sources 64,616 2,045,654 95,104 2,205,374 1,487,633 67.45% 1,491,974 68.73% 2,170,716 (4,341) -0.29% (*) - The figures for Current Year-to-Date (YTD) Actual, Prior YTD Actual, and Prior Year-End Actual are reported on the budgetary basis. Consequently, variances from the budgetary basis may arise because certain transactions, such as unrealized gains and losses, are recognized as revenues or expenditures on a Generally Accepted Accounting Principles (GAAP) basis but not on a budgetary basis.Note: Figures may not total due to rounding.
CITY OF SAN JOSE
GENERAL FUND SOURCE AND USE OF FUNDS
FUND BALANCE, REVENUE, TRANSFERS & REIMBURSEMENTS
FOR THE MONTHS ENDED FEBRUARY 28, 2025
(UNAUDITED)
( $000's )
EXPENDITURES
PRIOR YTD % % CHANGE
ADOPTED YTD REVISED CUR YTD PRIOR OF PRIOR CUR YTD LESS CUR YTD ACTUAL FY 2024-2025 BUDGET C/O FY 2024-2025 ACTUAL % YTD YEAR-END PRIOR YEAR-END PRIOR YTD LESS PRIOR YTD BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL ENCUMBR OF BUDGET ACTUAL (1) ACTUAL ACTUAL (1) ACTUAL (1) ACTUAL General Government
Mayor and Council 18,136 1,423 37 19,596 9,407 44 48.00% 9,283 63.68% 14,578 124 1.34% City Attorney 19,032 375 1,911 21,318 12,026 1,425 56.41% 12,323 63.86% 19,296 (297) -2.41% City Auditor 2,940 70 - 3,010 1,881 - 62.49% 1,730 61.63% 2,807 151 8.73% City Clerk 3,812 20 96 3,928 2,230 346 56.77% 2,430 63.53% 3,825 (200) -8.23% City Manager 23,980 1,083 880 25,943 15,061 1,170 58.05% 13,942 60.83% 22,920 1,119 8.03% Finance 24,294 335 830 25,459 15,009 1,034 58.95% 14,002 61.03% 22,942 1,007 7.19% Information Technology 34,560 904 3,359 38,823 19,124 3,025 49.26% 16,451 56.25% 29,247 2,673 16.25% Human Resources 15,386 - (27) 15,359 8,448 2,815 55.00% 9,023 60.57% 14,896 (575) -6.37% Independent Police Auditor 1,645 - - 1,645 802 - 48.75% 856 64.36% 1,330 (54) -6.31% Office of Economic Development 7,667 (89) 175 7,753 4,358 283 56.21% 3,833 61.54% 6,228 525 13.70% Total General Government 151,452 4,121 7,261 162,834 88,346 10,142 54.26% 83,873 60.75% 138,069 4,473 5.33% Public Safety
Fire 296,420 2,658 3,173 302,251 195,094 2,753 64.55% 181,444 63.10% 287,559 13,650 7.52% Police 543,971 6,595 3,049 553,615 345,109 3,868 62.34% 325,628 63.28% 514,620 19,481 5.98% Total Public Safety 840,391 9,253 6,222 855,866 540,203 6,621 63.12% 507,072 63.21% 802,179 33,131 6.53% Capital Maintenance
Transportation 51,568 982 1,264 53,814 31,200 2,310 57.98% 28,889 60.79% 47,522 2,311 8.00% Public Works 54,958 1,457 515 56,930 32,955 4,853 57.89% 32,323 58.05% 55,678 632 1.96% Total Capital Maintenance 106,526 2,439 1,779 110,744 64,155 7,163 57.93% 61,212 59.31% 103,200 2,943 4.81% Community Service
Housing 668 20 126 814 367 - 45.09% 336 56.57% 594 31 9.23% Library 50,727 (169) 2,791 53,349 29,212 5,208 54.76% 27,269 57.77% 47,199 1,943 7.13% Planning, Bldg & Code Enf. 18,991 593 637 20,221 11,126 1,539 55.02% 10,557 62.46% 16,902 569 5.39% Parks, Rec & Neigh Svcs 143,866 166 3,396 147,428 82,656 5,312 56.07% 74,159 59.99% 123,613 8,497 11.46% Environmental Services 6,262 1,143 440 7,845 3,858 1,122 49.18% 3,018 61.63% 4,897 840 27.83% Total Community Services 220,514 1,753 7,390 229,657 127,219 13,181 55.40% 115,339 59.70% 11,880 193,205 10.30% Total Dept. Expenditures 1,318,883 17,566 22,652 1,359,101 819,923 37,107 60.33% 767,496 62.06% 1,236,653 52,427 6.83% (*) - The figures for Current Year-to-Date (YTD) Actual, Prior YTD Actual, and Prior Year-End Actual are reported on the budgetary basis. Consequently, variances from the budgetary basis may arise because certain transactions, such as unrealized gains and losses, are recognized as revenues or expenditures on a Generally Accepted Accounting Principles (GAAP) basis but not on a budgetary basis.
YEAR-TO-DATE
CITY OF SAN JOSE
GENERAL FUND SOURCE AND USE OF FUNDS
FOR THE MONTHS ENDED FEBRUARY 28, 2025
( UNAUDITED )
( $000's )
Note: Figures may not total due to rounding.
EXPENDITURES
PRIOR YTD % % CHANGE
ADOPTED YTD REVISED CUR YTD PRIOR OF PRIOR CUR YTD LESS CUR YTD ACTUAL FY 2024-2025 BUDGET C/O FY 2024-2025 ACTUAL % YTD YEAR-END PRIOR YEAR-END PRIOR YTD LESS PRIOR YTD BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL ENCUMBR OF BUDGET ACTUAL (1) ACTUAL ACTUAL (1) ACTUAL (1) ACTUAL
YEAR-TO-DATE
CITY OF SAN JOSE
GENERAL FUND SOURCE AND USE OF FUNDS
FOR THE MONTHS ENDED FEBRUARY 28, 2025
( UNAUDITED )
( $000's )
Non-Dept Expenditures
City-wide Expenditures: Community and Economic Develop. 33,165 (1,582) 32,523 64,106 10,990 20,549 17.14% 25,587 37.78% 67,730 (14,597) -57.05% Environmental & Utility Services 2,912 585 143 3,640 904 373 24.84% 1,218 84.52% 1,441 (314) -25.78% Public Safety 33,196 7,854 1,985 43,035 22,503 872 52.29% 20,418 64.26% 31,773 2,085 10.21% Neighborhood Services 43,709 (6,328) 10,025 47,406 14,005 11,097 29.54% 17,699 38.27% 46,250 (3,694) -20.87% Transportation Services 6,039 878 9 6,926 2,217 66 32.01% 1,454 38.20% 3,806 763 52.48% Strategic Support 62,532 9,366 4,253 76,151 26,456 6,244 34.74% 21,182 60.96% 34,747 5,274 24.90% Total City-wide Expenditures 181,553 10,773 48,938 241,264 77,075 39,201 31.95% 87,558 47.14% 185,747 (10,483) -11.97% Other Non-Dept Expenditures: Capital Improvements 76,031 32,935 23,514 132,480 25,829 46,740 19.50% 8,844 38.59% 22,915 16,985 192.05% Transfers to Other Funds 161,539 25,082 - 186,621 186,621 - 100.00% 30,472 100.00% 30,472 156,149 512.43% Total Non-Dept Expenditures 419,123 68,790 72,452 560,365 289,525 85,941 51.67% 126,874 53.06% 239,134 162,651 128.20% Reserves
Contingency Reserve 50,000 3,000 - 53,000 - - 0.00% - 0.00% - - 0.00% Earmarked Reserves 257,647 (24,739) - 232,908 - - 0.00% - 0.00% - - 0.00% Total Reserves 307,647 (21,739) - 285,908 - - 0.00% - 0.00% - - 0.00% Total Uses 64,617 2,045,653 95,104 2,205,374 1,109,448 123,048 50.31% 894,370 60.60% 215,078 1,475,787 24.05% Note: Figures may not total due to rounding.(*) - The figures for Current Year-to-Date (YTD) Actual, Prior YTD Actual, and Prior Year-End Actual are reported on the budgetary basis. Consequently, variances from the budgetary basis may arise because certain transactions, such as unrealized gains and losses, are recognized as revenues or expenditures on a Generally Accepted Accounting Principles (GAAP) basis but not on a budgetary basis.
PRIOR YTD % % CHANGE
ADOPTED YTD REVISED CUR CUR YTD PRIOR OF PRIOR CUR YTD LESS CUR YTD ACTUAL FY 2024-2025 BUDGET C/O FY 2024-2025 YTD ACTUAL % YTD YEAR-END PRIOR YTD LESS PRIOR YTD
BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL OF BUDGET ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL Police 1,071 - - 1,071 493 46.03% 999 81.42% 1,227 -50.65% (506)Transportation 1,492 - - 1,492 1,003 67.23% 1,052 61.97% 1,698 -4.68% (49) Library 61 - - 61 48 78.69% 72 65.19% 111 -33.66% (24)Parks Rec & Neigh Svcs 20,976 - - 20,976 12,098 57.68% 10,377 53.96% 19,232 16.59% 1,721 Miscellaneous Dept Charges 4,209 - - 4,209 1,533 36.42% 1,610 62.69% 2,568 -4.78% (77) Total Fees, Rates, and Charges - 27,809 - 27,809 15,175 54.57% 14,110 56.37% 1,065 25,030 7.54% Note: Figures may not total due to rounding.(*) - The figures for Current Year-to-Date (YTD) Actual, Prior YTD Actual, and Prior Year-End Actual are reported on the budgetary basis. Consequently, variances from the budgetary basis may arise because certain transactions, such as unrealized gains and losses, are recognized as revenues or expenditures on a Generally Accepted Accounting Principles (GAAP) basis but not on a budgetary basis. (UNAUDITED)
( $000's )
CITY OF SAN JOSE
GENERAL FUND SOURCE AND USE OF FUNDS
FOR THE MONTHS ENDED FEBRUARY 28, 2025
SUPPLEMENTAL SCHEDULE - DEPARTMENTAL REVENUES
PRIOR YEAR-END
-$10
$
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$70
$80
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
CONSTRUCTION & CONVEYANCE TAX FUNDS 377-378 & 380-398
Comparison of YTD Revenues vs. Prior YTD Revenues
FY 2023-2024 YTD FY 2024-2025 YTD
$
$10
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$30
$40
$50
$60
$70
$80
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
CONSTRUCTION & CONVEYANCE TAX FUNDS 377-378 & 380-398
Comparison of YTD Expenditures vs. Prior YTD Expenditures FY 2023-2024 YTD FY 2024-2025 YTD
Note
Note: 1) Increase in passenger activity resulted in an overall increase in rentals/concession income and landing fees' revenues.
$
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$75
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$125
$150
$175
$200
$225
$250
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
AIRPORT REVENUE FUND 521
Comparison of YTD Revenues vs. Prior YTD Revenues
FY 2023-2024 YTD FY 2024-2025 YTD
$
$15
$30
$45
$60
$75
$90
$105
$120
$135
$150
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
AIRPORT MAINTENANCE & OPERATION FUND 523
Comparison of YTD Expenditures vs. Prior YTD Expenditures FY 2023-2024 YTD FY 2024-2025 YTD
Note: 1) Decrease in expenses was due to a $19.2 million transfer to the South Bay Water Recycling Operating Fund (570) as of February 2024; whereas, $0 was transferred as of February 2025. $
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JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
WPCP OPERATION FUND 513
Comparison of YTD Revenues vs. Prior YTD Revenues
FY 2023-2024 YTD FY 2024-2025 YTD
$
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$75
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$125
$150
$175
$200
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
WPCP OPERATION FUND 513
Comparison of YTD Expenditures vs. Prior YTD Expenditures FY 2023-2024 YTD FY 2024-2025 YTD
Note: 1) Decrease in expenses as of December 2024 was due to a $1.5 million decrease in an internal transfer between the General Purpose Parking Funds (533 & 559) and a $4.8 million decrease related to Downtown Parking Garage projects.
$
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$30
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
GENERAL PURPOSE PARKING FUNDS 533 & 559
Comparison of YTD Revenues vs. Prior YTD Revenues
FY 2023-2024 YTD FY 2024-2025 YTD
$
$5
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JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
GENERAL PURPOSE PARKING FUNDS 533 & 559
Comparison of YTD Expenditures vs. Prior YTD Expenditures FY 2023-2024 YTD FY 2024-2025 YTD
Note: 1) Increase in expenses was primarily driven by higher unit costs for Resource Adequacy (RA) due to elevated market rates. This resulted from limited RA availability and changes in procurement reqirements to comply with updated CPUC RA program standards. $
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$300
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JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
CLEAN ENERGY FUND 501
Comparison of YTD Revenues vs. Prior YTD Revenues
FY 2023-2024 YTD FY 2024-2025 YTD
$
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JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN
(MILLIONS)
CLEAN ENERGY FUND 501
Comparison of YTD Expenditures vs. Prior YTD Expenditures FY 2023-2024 YTD FY 2024-2025 YTD
CITY OF SAN JOSE
SPECIAL FUNDS
SOURCE AND USE OF FUNDS
(UNAUDITED)
( $000's )
ADOPTED YTD REVISED PRIOR
FY 2024-2025 BUDGET C/O FY 2024-2025 Y-T-D
BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL ENCUMBR ACTUAL
Construction/Conveyance Tax
Prior Year Encumbrance - - 14,239 14,239 14,239 - 11,090 Beginning Fund Balance 86,955 12,701 - 99,656 99,656 - 117,129 Revenues 67,778 1,150 - 68,928 28,216 - 26,146
Total Sources 13,851 154,733 14,239 182,823 142,111 - 154,365 Total Uses 13,851 154,733 14,239 182,823 46,811 12,961 39,433 Airport
Prior Year Encumbrance - - 28,935 28,935 28,935 - 44,503 Beginning Fund Balance 361,905 6,672 - 368,577 368,577 - 307,402 Revenues 684,628 9,742 - 694,370 359,008 - 339,708
Total Sources 16,414 1,046,533 28,935 1,091,882 756,520 - 691,613 Total Uses 16,414 1,046,533 28,935 1,091,882 319,726 33,143 320,236 Waste Water Treatment
Prior Year Encumbrance - - 190,265 190,265 190,265 - 188,423 Beginning Fund Balance 299,823 (12,146) - 287,677 287,677 - 278,366 Revenues 512,321 70,001 - 582,322 463,133 - 470,708
Total Sources 57,855 812,144 190,265 1,060,264 941,075 - 937,497 Total Uses 57,855 812,144 190,265 1,060,264 391,588 184,373 391,262 Parking
Prior Year Encumbrance - - 4,892 4,892 4,892 - 4,144
Beginning Fund Balance 27,845 3,277 - 31,122 31,122 - 39,166 Revenues 19,589 33 - 19,622 13,514 - 13,724
Total Sources 3,310 47,434 4,892 55,636 49,528 - 57,034 Total Uses 3,310 47,434 4,892 55,636 15,881 10,863 21,345 Municipal Water
Prior Year Encumbrance - - 24,737 24,737 24,737 - 4,064 Beginning Fund Balance 38,136 (16,441) - 21,695 21,695 - 37,761 Revenues 107,190 3,094 - 110,284 57,646 - 54,925
Total Sources (13,347) 145,326 24,737 156,716 104,078 - 96,750 Total Uses (13,347) 145,326 24,737 156,716 66,797 19,405 51,307 Note: Figures may not total due to rounding.
FOR THE MONTHS ENDED FEBRUARY 28, 2025
YEAR-TO-DATE
(*) Certain accounts such as the change in fair value of investments included in the City's GAAP basis amounts, for which no formal budgets are prepared, are excluded from the budgetary basis amounts.
CITY OF SAN JOSE
SPECIAL FUNDS
SOURCE AND USE OF FUNDS
(UNAUDITED)
( $000's )
ADOPTED YTD REVISED PRIOR
FY 2024-2025 BUDGET C/O FY 2024-2025 Y-T-D
BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL ENCUMBR ACTUAL
FOR THE MONTHS ENDED FEBRUARY 28, 2025
YEAR-TO-DATE
Community Energy
Prior Year Encumbrance - - 40,590 40,590 40,590 - 22,761 Beginning Fund Balance 272,801 (54,661) - 218,140 218,140 - 173,726 Revenues 546,060 75 - 546,135 380,880 - 351,760
Total Sources (54,586) 818,861 40,590 804,865 639,610 - 548,247 Total Uses (54,586) 818,861 40,590 804,865 354,395 80,219 268,656 Gas Tax
Revenues 18,400 - - 18,400 9,669 - 9,137
Total Sources - 18,400 - 18,400 9,669 - 9,137
Total Uses - 18,400 - 18,400 9,669 - 9,137
Building and Structures
Prior Year Encumbrance - - 11,785 11,785 11,785 - 22,093 Beginning Fund Balance 78,604 10,896 - 89,500 89,500 - 79,893 Revenues 78,792 8,166 - 86,958 24,677 - 28,754
Total Sources 19,062 157,396 11,785 188,243 125,962 - 130,740 Total Uses 19,062 157,396 11,785 188,243 25,400 8,844 27,765 Residential Construction
Beginning Fund Balance 2,873 451 - 3,324 3,324 - 3,069
Revenues 295 - - 295 139 - 198
Total Sources 451 3,168 - 3,619 3,463 - 3,267
Total Uses 451 3,168 - 3,619 96 - 80
Transient Occupancy Tax
Prior Year Encumbrance - - 472 472 472 - 775
Beginning Fund Balance 4,919 215 - 5,134 5,134 - 4,968
Revenues 24,055 - - 24,055 13,686 - 12,872
Total Sources 215 28,974 472 29,661 19,292 - 18,615
Total Uses 215 28,974 472 29,661 21,110 2,524 19,548
Note: Figures may not total due to rounding.
(*) Certain accounts such as the change in fair value of investments included in the City's GAAP basis amounts, for which no formal budgets are prepared, are excluded from the budgetary basis amounts.
CITY OF SAN JOSE
SPECIAL FUNDS
SOURCE AND USE OF FUNDS
(UNAUDITED)
( $000's )
ADOPTED YTD REVISED PRIOR
FY 2024-2025 BUDGET C/O FY 2024-2025 Y-T-D
BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL ENCUMBR ACTUAL
FOR THE MONTHS ENDED FEBRUARY 28, 2025
YEAR-TO-DATE
Conventions, Arts & Entertainment
Prior Year Encumbrance - - 3,805 3,805 3,805 - 311
Beginning Fund Balance 5,322 (2,013) - 3,309 3,309 - 5,585 Revenues 12,008 328 - 12,336 12,419 - 12,287
Total Sources (1,685) 17,330 3,805 19,450 19,533 - 18,183 Total Uses (1,685) 17,330 3,805 19,450 10,582 6,937 10,818 Golf
Prior Year Encumbrance - - - - - - -
Beginning Fund Balance 563 43 - 606 606 - 2,799
Revenues 1,095 - - 1,095 482 - 1,068
Total Sources 43 1,658 - 1,701 1,088 - 3,867
Total Uses 43 1,658 - 1,701 7 - 179
Real Property Transfer Tax
Prior Year Encumbrance - - - - - - -
Beginning Fund Balance - - - - - - -
Revenues 185,495 25,044 - 210,539 187,029 - -
Total Sources 25,044 185,495 - 210,539 187,029 - -
Total Uses 25,044 185,495 - 210,539 9,489 23,170 -
Emergency Reserve
Prior Year Encumbrance - - 61 61 61 - 2,551
Beginning Fund Balance (28,802) 6,158 - (22,644) (22,644) - (26,876) Revenues 30,210 - - 30,210 39 - 998
Total Sources 6,158 1,408 61 7,627 (22,544) - (23,327)
Total Uses 6,158 1,408 61 7,627 (1,985) (26) 267
Low and Moderate Income Housing Asset
Prior Year Encumbrance - - 48,203 48,203 48,203 - 42,837 Beginning Fund Balance 62,431 17,835 - 80,266 80,266 - 110,941 Revenues 22,500 (7,566) - 14,934 8,027 - 12,596
Total Sources 10,269 84,931 48,203 143,403 136,496 - 166,374 Total Uses 10,269 84,931 48,203 143,403 17,996 38,490 26,481 Other Special Revenue Funds
Prior Year Encumbrance - - 67,162 67,162 67,162 - 46,858 Beginning Fund Balance 376,551 22,621 - 399,172 399,172 - 397,538 Revenues 650,479 64,000 - 714,479 470,104 - 459,727
Total Sources 86,621 1,027,030 67,162 1,180,813 936,438 - 904,123 Total Uses 86,621 1,027,030 67,162 1,180,813 383,594 170,510 360,556 Note: Figures may not total due to rounding.
(*) Certain accounts such as the change in fair value of investments included in the City's GAAP basis amounts, for which no formal budgets are prepared, are excluded from the budgetary basis amounts.
CITY OF SAN JOSE
CAPITAL PROJECT FUNDS
SOURCE AND USE OF FUNDS
(UNAUDITED)
( $000's )
ADOPTED YTD REVISED PRIOR
FY 2024-2025 BUDGET C/O FY 2024-2025 Y-T-D
BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL ENCUMBR ACTUAL
Construction Excise
Prior Year Encumbrance - - 24,602 24,602 24,602 - 28,547 Beginning Fund Balance 73,959 (11,837) - 62,122 62,122 - 79,416 Revenues 99,856 48,907 - 148,763 55,352 - 53,801
Total Sources 37,070 173,815 24,602 235,487 142,076 - 161,764 Total Uses 37,070 173,815 24,602 235,487 68,344 24,629 73,646 Other Capital Funds
Prior Year Encumbrance - - 35,124 35,124 35,124 - 22,905 Beginning Fund Balance 97,121 7,948 - 105,069 105,069 - 196,266 Revenues 300 (1) - 299 4,186 - 4,277
Total Sources 7,947 97,421 35,124 140,492 144,379 - 223,448 Total Uses 7,947 97,421 35,124 140,492 55,826 43,414 35,010 Note: Figures may not total due to rounding.
FOR THE MONTHS ENDED FEBRUARY 28, 2025
YEAR-TO-DATE
(*) Certain accounts such as the change in fair value of investments included in the City's GAAP basis amounts, for which no formal budgets are prepared, are excluded from the budgetary basis amounts.
CITY OF SAN JOSE
OTHER FUND TYPES
(UNAUDITED)
( $000's )
ADOPTED YTD REVISED PRIOR
FY 2024-2025 BUDGET C/O FY 2024-2025 Y-T-D
BUDGET AMENDMENTS ENCUMBR BUDGET ACTUAL ENCUMBR ACTUAL
Trust and Agency
Prior Year Encumbrance - - 48 48 48 - 379
Beginning Fund Balance 6,269 4,151 - 10,420 10,420 - 9,749 Revenues 3,955 50 - 4,005 3,208 - 3,066
Total Sources 4,201 10,224 48 14,473 13,676 - 13,194
Total Uses 4,201 10,224 48 14,473 4,376 73 4,606
Note: Figures may not total due to rounding.
FOR THE MONTHS ENDED FEBRUARY 28, 2025
SOURCE AND USE OF FUNDS
YEAR-TO-DATE
(*) Certain accounts such as the change in fair value of investments included in the City's GAAP basis amounts, for which no formal budgets are prepared, are excluded from the budgetary basis amounts.