TO:
HONORABLE MAYOR AND FROM: Jim Shannon
CITY COUNCIL
S
UBJECT: APPROVAL OF VARIOUS DATE: June 6, 2025
BUDGET ACTIONS FOR
FISCAL YEAR 2024-2025
Approved Date: 6/6/25
RECOMMENDATION
A
dopt 2024-2025 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
A
pproval of the recommended budget adjustments will help to ensure that appropriations are not over-expended at the end of 2024-2025, align revenues and expenditures with actual performance and assumptions used in the development of the 2025-2026 Operating Budget and 2025-2027 Biennial Capital Budget, and recognize new revenues and associated expenditures.
BACKGROUND
The
City Manager’s 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:
• A
djustments 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 2025-2026 Operating and 2025-2027 Biennial Capital Budgets.
• Adjustments to recognize and appropriate funding and reimbursements from other agencies for eligible activities.
COUNCIL AGENDA:
FILE:
6/17/25
25-713
ITEM: 3.3
HONORABLE MAYOR AND COUNCIL
June 6, 2025
Subject: Approval of Various Budget Actions for Fiscal Year 2024-2025
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 2025-2026 Operating and 2025-2027 Biennial Capital Budgets. Additionally, separate, related adjustments are also included in Manager’s Budget Addendum #32, Recommended Amendments to the 2025-2026 Proposed Operating and 2025-2027 Proposed Biennial Capital Budget, and the Mayor’s June Budget Message for Fiscal Year 2025-2026 to rebudget or otherwise adjust funding for 2025-2026, 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 fall below the currently budgeted revenue estimates. Revenue adjustments resulting in a net decrease of $4.7 million are recommended to align budgeted levels with collection trends and year-end projections.
The largest increases consist of $5.0 million for Utility Taxes revenues, $3.3 million for Transfers and Reimbursements revenues, $3.0 million for Franchise Fees revenues, $3.0 million for Property Tax revenues, and $1.0 million for Transient Occupancy Tax revenues to align revenues with revised anticipated collections. Reflecting its underperformance for this fiscal year, the Sales Tax revenue estimate is decreased by $22.0 million.
While budgeted expenditures and the liquidation of prior year carry-over encumbrances 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 $20.3 million are recommended to ensure adequate funding in various individual appropriations is available through the end of the fiscal year for estimated expenditure levels. Notable adjustments include: a net increase to the Police Department’s budget of $13.5 million that includes increasing the
HONORABLE MAYOR AND COUNCIL
June 6, 2025
Subject: Approval of Various Budget Actions for Fiscal Year 2024-2025
Personal Services appropriation to address a projected overage of overtime expenses primarily attributed to a high number of sworn vacancies in the Bureau of Field Operations requiring increasing levels of overtime to maintain minimum staffing levels to effectively respond to calls for service ($17.0 million1), an increase to the Non- Personal/Equipment appropriation to address a projected overage in costs for ammunition and telecommunication services ($1.5 million), and a decrease to the Non- Personal/Equipment – Police Vehicle Replacements and Operations and Maintenance appropriation to align the anticipated expenditures for vehicle replacements with their anticipated arrival (-$5.0 million); an increase to the Fire Department’s Personal Services appropriation to address the projected overage of overtime expenses mainly attributed to the backfilling of positions and maintaining daily minimum staffing levels ($6.2 million1); net adjustments to the Worker’s Compensation Claims appropriations to address unanticipated one-time settlements and actual claims ($1.7 million); and the liquidation of the Police Redistricting Implementation Reserve, as there is no immediate use for these funds and additional resources needed for redistricting work will be recommended during a future budget process (-$1.0 million).
In addition, several net-zero actions are recommended to reallocate savings from a designated appropriation to fund increases in another appropriation, including: a transfer to the Community Development Block Grant Fund to repay the U.S.
Department of Housing and Urban Development from an issued finding requiring remediation, offset by eliminating the ESUHSD Community WiFi - Mt Pleasant and the ESUHSD Community WiFi - Silver Creek appropriations due to project savings ($2.5 million); an increase to the Parks, Recreation and Neighborhood Services Department’s Non-Personal/Equipment appropriation to pay unanticipated water bills, offset by vacancy savings in the Parks, Recreation and Neighborhood Services Department’s Personal Services appropriation ($400,000); an increase to the Planning, Building, and Code Enforcement Department’s Non-Personal/Equipment appropriation to address unanticipated expenses for property abatement, collection of abandoned shopping carts, migration of desktop phones to Zoom, and temporary staffing backfilling critical vacancies, offset by vacancy savings in the Planning, Building and Code Enforcement Department’s Personal Services appropriation ($244,000); increases to the Information Technology Personal Services and Development Fee Program - Shared Resources Personal Services appropriations to account for lower than anticipated vacancies and hiring positions at a higher salary than budgeted, offset by savings from the deletion of unused and redundant licenses for Oracle services in the Information Technology Department’s Non-Personal/Equipment appropriation ($171,000); and an increase to the Finance Department’s Personal Services appropriation to address a projected overage primarily due to lower vacancies and hiring positions at a higher salary than anticipated, offset by software savings in the Finance Department’s Non- Personal/Equipment appropriation ($150,000).
1 Though both departments remain focused on recruitment efforts to reduce vacancy levels, t he City Manager’s Budget Office is working with the Police and Fire Departments through July 2025 to further evaluate and identify operational adjustments to reduce overtime spending and recommend any funding adjustments as part of a future budget action.
HONORABLE MAYOR AND COUNCIL
June 6, 2025
Subject: Approval of Various Budget Actions for Fiscal Year 2024-2025
To address the revenue shortfall, partially offset the General Fund expenditure overages, and achieve the 2024-2025 fund balance estimate of $30 million included in the 2025-2026 City Manager’s Budget Request and 2026-2030 Five-Year Forecast, a recommendation is included to decrease the Budget Stabilization Reserve by $25 million, from $53.0 million to $28.0 million. After accounting for actions included in the 2025-2026 Proposed Operating Budget, $21.0 million will remain in the Budget Stabilization Reserve for 2025-2026.
Grants/Reimbursements/Fees – A series of net-zero, revenue-supported adjustments in the General Fund, totaling $4.7 million, are recommended to reflect updated revenues and expenditures for grants, reimbursements, and/or fee activities. These adjustments include actions to recognize and appropriate the Fire Department reimbursements from the State of California to assist with wildland fire response in 2024-2025 ($2.3 million); Tree Mitigation Fees collected throughout the year for the removal of certain trees and restricted use for tree planting efforts ($1.3 million); reimbursements from private partners to support Public Works Department staff for the oversight and management of permitting inspection work for projects and installation of electronic billboards throughout San José ($587,000); contributions from the Happy Hollow Foundation to renovate and add a shade structure for the Danny the Dragon ride at Happy Hollow Park and Zoo ($200,000); reimbursements from the federal government for the Fire Department’s assistance with wildland fire response in 2024- 2025 ($167,000); and sponsorship revenues from Council District #5 for the Cinco de Mayo Festival ($102,000).
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 case, funding is available within the respective funds to offset the required adjustment.
HONORABLE MAYOR AND COUNCIL
June 6, 2025
Subject: Approval of Various Budget Actions for Fiscal Year 2024-2025
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 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.
• Personal Services Overage – Recommended increases of $10,000 or less for several departmental Personal Services appropriation to fund minor projected overages due to the department’s lower than budgeted vacancies or hiring positions at a salary higher than budgeted.
• Overhead – Increases Overhead allocations in various Special and Capital Funds to account for higher than anticipated costs.
• 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 2024-2025.
• Homeless Housing, Assistance, and Prevention (HHAP) Fund Reconciliation – Recommended actions to align existing appropriations with available grant revenues. This fund receives HHAP grant allocations from the State of California, which provides flexible funding for local jurisdictions to address homelessness.
Since 2021-2022, the City has been awarded five rounds of HHAP grant funding, which a majority of the funding has been expended. The actions included in this memorandum will align the appropriations with remaining available grant funding, ensuring accurate financial reporting and preventing expenditures from exceeding available funding.
HONORABLE MAYOR AND COUNCIL
June 6, 2025
Subject: Approval of Various Budget Actions for Fiscal Year 2024-2025
EVALUATION AND FOLLOW-UP
This memorandum presents recommended adjustments to align budgeted levels for 2024-2025 with current year-end estimates of revenues and expenditures. The final reconciliation of the 2024-2025 fiscal year will be presented in the 2024-2025 Annual Report, which is scheduled to be released on September 30, 2025, and the 2024-2025 Annual Comprehensive Financial Report scheduled to be released prior to the end of calendar year 2025.
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 17, 2025 City Council meeting.
COMMISSION RECOMMENDATION/INPUT
No commission recommendation or input is associated with this action.
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.
HONORABLE MAYOR AND COUNCIL
June 6, 2025
Subject: Approval of Various Budget Actions for Fiscal Year 2024-2025
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 6, 2025
Subject: Approval of Various Budget Actions for Fiscal Year 2024-2025
I hereby certify that there will be available for appropriation in the amounts as listed in the fiscal year 2024-2025 monies in excess of those heretofore appropriated therefrom:
General Fund (001) $26,124
Airport Fiscal Agent Fund (525) $76,404,096
Airport Capital Improvement Fund (520) $1,940,000
Airport Maintenance and Operation Fund (523) $20,000,000 Airport Revenue Fund (521) $3,502,798
Airport Surplus Revenue Fund (524) $2,100,000
Benefits Funds - Benefit Fund (160) $353,537
Benefits Funds - Life Insurance Fund (156) $10,000
Community Development Block Grant Fund (441) $2,515,000 Convention and Cultural Affairs Fund (536) $750,000
Gas Tax Maintenance and Construction Fund - 1943 (409) $300,000 Gas Tax Maintenance and Construction Fund - 1964 (410) $300,000 Gas Tax Maintenance and Construction Fund - 1990 (411) $300,000 Homeless Housing, Assistance, and Prevention Fund (454) $8,216,481 Integrated Waste Management Fund (423) $174,740
Low and Moderate Income Housing Asset Fund (346) $3,100,000 Public Works Development Fee Program Fund (241) $1,000,000 Public Works Program Support Fund (150) $2,037,000
Real Property Transfer Tax Fund (404) $1,300,000
San José Clean Energy Operating Fund (501) $400,063
Storm Drainage Fee Fund (413) $11,000
Subdivision Park Trust Fund (375) $1,599,000
Transient Occupancy Tax Fund (461) $1,500,000
Water Utility Fund (515) $1,083,203
JIM SHANNON
Budget Director
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Required Technical-Rebalancing Actions
Non-Personal/Equipment (Savings)
This action decreases the Finance Department’s Non-
Personal/Equipment appropriation by $150,000 to recognize software savings. The savings from this action will of fset a
recommended increase to the Finance Department’s
Personal Services appropriation for projected overages.
Finance Department ($150,000)
Personal Services (Overage)
This action increases the Finance Department’s Personal Services appropriation by $150,000 to address a projected overage primarily due to lower vacancy savings, high
compensation payouts, and hiring positions at a higher
salary than budgeted. A corresponding action to decrease the Finance Department’s Non-Personal/Equipment
appropriation to recognize savings is recommended in this memorandum to offset this action.
Finance Department $150,000
Personal Services (Overage)
This action increases the Fire Department's Personal
Services appropriation by $6.2 million to align funding levels with higher than anticipated personal services costs resulting from increased overtime usage in 2024-2025. This increased overtime is primarily due to the need to backfill vacant positions and ensure a minimum daily staffing level of 190 personnel is maintained at all times.
Fire Department $6,200,000
Workers' Compensation Claims - Fire
This action increases the W
orkers' Compensation Claims -
Fire appropriation by $950,000, from $13.6 million to $14.6 million, to align budgeted levels with higher than anticipated Fire Department claims costs, including projected one-time settlement costs of $4.5 million as of April 2025. Additional actions to adjust funding for Workers' Compensation
Claims, totaling a net increase of $1.7 million in the General Fund, are recommended elsewhere in this memorandum to
align budgeted amounts with projected needs.
Fire Department $950,000
Business Taxes
This net zero action aligns the Business Tax budgeted
estimate with current collection trends and more closely aligns with assumptions included in the 2025-2026 Proposed Operating Budget. The net zero changes in Business Taxes reflect additional Cardroom Business Tax ($1.0 million) and General Business Tax ($1.0 million), offset by lower
Cannabis Business Tax (-1.0 million) and Disposal Facility Tax (-$1.0 million).
General Fund Revenue
ATTACHMENT A
- 1 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Franchise Fees
This action increases the revenue estimate for Franchise Fees by a net of $3.0 million, from $55.0 million to $58.0 million, to align the budgeted estimate with the most recent information provided by Pacific Gas and Electric (PG&E) and more closely align with assumptions included in the 2025-2026 Proposed Operating Budget. The net increase in Franchise Fees reflects additional Electric Franchise Fees ($5.0 million), partially offset by lower Gas Franchise Fees (-$2.0 million). A significant portion of the higher Franchise Fee revenue ($2.0 million) was anticipated in development of the 2025-2026 Proposed Operating Budget. The increase in this revenue category is recommended to offset expenditure increases, as described elsewhere in this memorandum.
General Fund Revenue $3,000,000
Property Tax
This action increases the revenue estimate for Property Tax by a net of $3.0 million, from $495.0 million to $498.0 million, to align the budgeted estimate with the most recent information provided by Santa Clara County and more
closely align with assumptions included in the 2025-2026 Proposed Operating Budget. The net increase in Property Tax reflects additional Unsecured Property Tax ($2.5 million), SB 813 Property Tax ($1.5 million), and SARA Property Tax ($1.0 million), partially offset by lower General Secured Property Tax (-$2.0 million). The higher Property Tax
revenue was anticipated in development of the 2025-2026 Proposed Operating Budget. The increase in this revenue category is recommended to offset expenditure increases, as described elsewhere in this memorandum.
General Fund Revenue $3,000,000
Revenue from the Use of Money/Property
This action increases the revenue estimate for Revenue
from the Use of Money/Property (interest earnings) by $2.0 million, from $18.7 million to $20.7 million, to align the interest earnings budgeted estimates with current collection trends and more closely align with assumptions included in the 2025-2026 Proposed Operating Budget. The higher
interest earnings were anticipated in development of the 2025-2026 Proposed Operating Budget. The increase in this revenue category is recommended to offset expenditure
increases, as described elsewhere in this memorandum.
General Fund Revenue $2,000,000
- 2 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Sales Tax
This action decreases the revenue estimate for Sales Tax by $22.0 million, from $352.0 million to $330.0 million, to align the General Sales Tax budgeted estimate with collection trends through the third quarter of General Sales Tax receipts and to more closely align with assumptions included in the 2025-2026 Proposed Operating Budget. A significant portion of the lower General Sales Tax revenue (-$20 million) was anticipated in development of the 2025-2026 Proposed
Operating Budget. The decrease in this revenue category is recommended to be offset by a reduction to the Budget
Stabilization Reserve, as described elsewhere in this
memorandum.
General Fund Revenue ($22,000,000)
Transfers and Reimbursements
This action increases the revenue estimate for Transfers and Reimbursements by $3.3 million (from $142.5 million to $145.8 million) to align the budgeted estimate with current collection trends and more closely align with assumptions included in the 2025-2026 Proposed Operating Budget. The increase in this revenue category reflects higher Gas Tax revenue ($900,000), increased transfers from other funds ($1.4 million), and higher overhead ($1.0 million). The increase in this revenue category is recommended to offset expenditure increases, as described elsewhere in this
memorandum.
General Fund Revenue $3,295,000
Transient Occupancy Tax
This action increases the revenue estimate for Transient Occupancy Tax by $1.0 million, from $16.0 million to $17.0 million, to align the budgeted estimate with current collection trends and more closely align with assumptions included in the 2025-2026 Proposed Operating Budget. A portion of the higher Transient Occupancy Tax revenue ($500,000) was
anticipated in development of the 2025-2026 Proposed
Operating Budget. The increase in this revenue category is recommended to offset expenditure increases, as described elsewhere in this memorandum.
General Fund Revenue $1,000,000
Utility Taxes
This action increases the revenue estimate for Utility Tax by a net of $5.0 million, from $136.0 million to $141.0 million, to align the budgeted estimate with current collection trends and more closely align with assumptions included in the 2025- 2026 Proposed Operating Budget. The net increase in Utility Tax reflects additional Electricity Utility Tax ($8.0 million), partially offset by lower Water Utility Tax (-$2.0 million) and Telephone Utility Tax (-$1.0 million). A portion of the higher Utility Tax revenue ($1.8 million) was anticipated in
development of the 2025-2026 Proposed Operating Budget.
The increase in this revenue category is recommended to offset expenditure increases, as described elsewhere in this memorandum.
General Fund Revenue $5,000,000
- 3 -
2024-2025 General Fund Recommended Budget Adjustments Summary 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 $175,000, from $1.6
million to $1.4 million, to align budgeted levels with lower than anticipated claims costs for departments supported by the General Fund that generally experience lower relative claim volume and costs compared to those with specific
allocations for workers' compensation claims (Fire
Department, Police Department, Parks, Recreation and
Neighborhood Services Department, Public Works
Department, and Department of Transportation). Additional actions to adjust funding for Workers' Compensation
Claims, totaling a net increase of $1.7 million in the General Fund, are recommended elsewhere in this memorandum to
align budgeted amounts with projected needs.
Human Resources
Department
($175,000)
Development Fee Program - Shared Resources Personal
Services (ITD) (Overage)
This action increases the Information Technology
Department's Development Fee Program - Shared
Resources Personal Services (ITD) appropriation by $31,000 to account for increased costs associated with a lower
vacancy savings as well as hiring positions at a higher salary than budgeted. This action, as well as another action to increase the Information Technology Department's
Personal Services appropriation, are offset by a
corresponding decrease to the Information Technology
Department's Non-Personal/Equipment appropriation
recommended elsewhere in this memorandum.
Information
Technology
Department
$31,000
Non-Personal/Equipment (Savings)
This action decreases the Information Technology
Department's Non-Personal/Equipment appropriation by
$170,500 to recognize savings associated with the deletion of unused and redundant licenses for Oracle services used by the City of San José, including PeopleSoft and Hyperion, as well as savings associated with reduced use of Oracle's managed services support throughout 2024-2025. This action is offset by increases to the Information Technology
Department's Personal Services and Development Fee
Program - Shared Resources Personal Services (ITD)
appropriations recommended elsewhere in this memorandum.
Information
Technology
Department
($170,500)
- 4 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Personal Services (Overage)
This action increases the Information Technology
Department's Personal Services appropriation by $139,500 to account for increased costs associated with a lower
vacancy savings as well as hiring positions at a higher salary than budgeted. This action, as well as another action to increase the Information Technology Department's
Development Fee Program - Shared Resources Personal
Services (ITD) appropriation, are offset by a corresponding decrease to the Information Technology Department's Non- Personal/Equipment appropriation recommended elsewhere in this memorandum.
Information
Technology
Department
$139,500
Artificial Intelligence, Workforce, and Technology - SJSU Partnership Reserve
This action eliminates the Artificial Intelligence, Workforce, and Technology - SJSU Partnership Reserve in the amount of $100,000 to support the construction of an AI Lab and co- working space at the Dr. Martin Luther King Jr. Library (MLK), in partnership with San José State University (SJSU) and external fundraising. This co-working space, featuring new workspaces, demonstration display functionality, and advanced computing technology will replace the existing computer lab on the first floor of MLK and will be jointly managed by SJSU and the Library Department in alignment with the existing Ownership and Operation of Joint Library Building Agreement. Construction will begin in Summer 2025 with the space expected to open in Fall 2025. A
corresponding action to increase the Library Department's Non-Personal/Equipment appropriation is recommended
elsewhere in this memorandum to allocate these reserved funds.
Library Department ($100,000)
Non-Personal/Equipment (Artificial Intelligence, Workforce, and Technology)
This action increases the Library Department's Non-
Personal/Equipment appropriation by $100,000 to support the construction of an AI Lab and co-working space at the Dr.
Martin Luther King Jr. Library (MLK), in partnership with San José State University (SJSU) and external fundraising. This co-working space, featuring new workspaces, demonstration display functionality, and advanced computing technology will replace the existing computer lab on the first floor of MLK and will be jointly managed by SJSU and the Library Department in alignment with the existing Ownership and Operation of Joint Library Building Agreement. Construction will begin in Summer 2025 with the space expected to open in Fall 2025. This action is offset by a corresponding
decrease to the Artificial Intelligence, Workforce, and Technology - SJSU Partnership Reserve is recommended
elsewhere in this memorandum.
Library Department $100,000
- 5 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Council Appointee Review Process
This action increases the Council Appointee Review Process City-Wide Expenses appropriation by $28,150, from $75,000 to $103,150, to provide additional funding for the agreement.
As part of the Mayor's March Budget Message for Fiscal
Year 2024-2025, ongoing funding of $75,000 was allocated to enable the Mayor's Office to work with the City Council and an outside consultant to overhaul and manage the
annual City Council Appointee review and feedback process.
A competitive process was conducted to select a consulting firm, which resulted in higher than budgeted costs. The increased ongoing costs will be incorporated into the
development of the 2026-2027 Base Budget.
Office of the City
Clerk
$28,150
Non-Personal/Equipment (Savings)
This action decreases the Office of the City Clerk's Non- Personal/Equipment appropriation by $30,000 to recognize savings from contractual interpretation services as a result of lower than anticipated usage.
Office of the City
Clerk
($30,000)
Personal Services (Overage)
This action increases the Office of the City Clerk's Personal Services appropriation by $30,000 to fund higher than
anticipated costs as a result of a placement of an employee in a vacancy in the Office that had a salary higher than budgeted.
Office of the City
Clerk
$30,000
Budget Stabilization Reserve
This action decreases the Budget Stabilization Reserve by $25.0 million, from $53.0 million to $28.0 million, to address the $22.0 million reduction to the estimate for Sales Tax revenue, partially offset the expenditure overages in this memorandum, and achieve the 2024-2025 fund balance
estimate of $30 million included in the 2025-2026 City
Manager’s Budget Request and 2026-2030 Five-Year
Forecast.
Office of the City
Manager
($25,000,000)
Non-Personal/Equipment (Water)
This action increases the Parks, Recreation and
Neighborhood Services Department’s Non-
Personal/Equipment appropriation by $400,000 to pay for parks water bills from prior years. PRNS was notified by San Jose Water Company of several accounts showing
unpaid balances that date back to 2018. The Department
completed its own analysis by reconciling account invoices with payments made to validate the total amount owed.
Parks, Recreation and
Neighborhood Services
Department
$400,000
- 6 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Personal Services (Savings)
This action decreases the Parks, Recreation and
Neighborhood Services Department’s (PRNS) Personal
Services appropriation by $502,599. Given department-wide vacancies throughout the year, PRNS is projected to end the year with personal services savings. It is recommended that these savings be reallocated to pay for higher than anticipated water bills in PRNS ($400,000) and offset higher costs elsewhere in the General Fund ($102,599).
Parks, Recreation and
Neighborhood Services
Department
($502,599)
Workers' Compensation Claims - PRNS
This action decreases the Workers' Compensation Claims - PRNS appropriation by $225,000, from $1.2 million to
$975,000, to align budgeted levels with lower than anticipated Parks, Recreation and Neighborhood Services Department
claims costs. Additional actions to adjust funding for
Workers' Compensation Claims, totaling a net increase of $1.7 million in the General Fund, are recommended
elsewhere in this memorandum to align budgeted amounts
with projected needs.
Parks, Recreation and
Neighborhood Services
Department
($225,000)
Code Enforcement Permit System Reserve
This action decreases the Code Enforcement Permit System Reserve by $180,000, from $2,436,000 to $2,256,000, to
support costs associated with the implementation of the new Code Enforcement Permit System, primarily for temporary staffing. A corresponding action to increase the Planning, Building and Code Enforcement Department's Non-
Personal/Equipment appropriation is recommended elsewhere in this memorandum to offset this action to allocate these reserved funds.
Planning, Building and
Code Enforcement
Department
($180,000)
Development Fee Program - Shared Resources Personal
Services (PBCE) (Overage)
This action increases the Development Fee Program -
Shared Resources Personal Services (PBCE) appropriation by $15,000 to support higher than anticipated personal
services costs. The projected overage is primarily due to higher than budgeted costs for salary, retirement, and other benefits. A corresponding action to decrease the Planning, Building, and Code Enforcement Department's Personal
Services appropriation is recommended elsewhere in this memorandum to offset this action.
Planning, Building and
Code Enforcement
Department
$15,000
Non-Personal/Equipment (Code Enforcement Permit
System)
This action increases the Planning, Building, and Code
Enforcement Department's Non-Personal/Equipment
appropriation by $180,000 to support higher than anticipated costs associated with the implementation of the new Code Enforcement Permit System, primarily for temporary
staffing. This action is offset by a corresponding decrease to the Code Enforcement Permit System Reserve
recommended elsewhere in this memorandum.
Planning, Building and
Code Enforcement
Department
$180,000
- 7 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Non-Personal/Equipment (Overage)
This action increases the Planning, Building, and Code
Enforcement Department's Non-Personal/Equipment
appropriation by $244,000 for projected overages as a result of the following unanticipated expenses: $150,000 for
property abatements, $20,000 for the collection of
abandoned shopping carts, $37,000 for the migration of
desktop phones to Zoom, and $37,000 for temporary
staffing to backfill critical vacancies. A corresponding decrease to the Planning, Building, and Code Enforcement Department's Personal Services appropriation is
recommended elsewhere in this memorandum to offset this action.
Planning, Building and
Code Enforcement
Department
$244,000
Personal Services (Savings)
This action decreases the Planning, Building, and Code
Enforcement Department's Personal Services appropriation by $400,000 to recognize estimated vacancy savings.
These savings are recommended to offset corresponding
increases to the Development Fee Program – Shared
Resources Personal Services (PBCE) appropriation
($15,000) and the Planning, Building, and Code Enforcement Department's Non-Personal/Equipment appropriation
($244,000) for projected overages, and offset higher costs elsewhere in the General Fund ($141,000).
Planning, Building and
Code Enforcement
Department
($400,000)
2023-2024 Board of State and Community Corrections
Officer Wellness and Mental Health
This action increases the 2023-2024 Board of State and
Community Corrections Officer Wellness and Mental Health City-Wide Expenses appropriation by $9,963, from $568,218 to $578,181, to appropriate funds that were liquidated from a prior year encumbrance. These funds were part of a grant award and needs to be appropriated to allow for the full use of the grant award before the end of the grant term. This grant funds activities as they relate to officer mental health and wellness that includes, but is not limited to, training, mental health therapy sessions, body scans, fitness
program costs, gym equipment, and the acquisition of a
therapy dog. The grant term is January 1, 2023, through December 1, 2025.
Police Department $9,963
- 8 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Internet Crimes Against Children (ICAC) Task Force Invited Awards - Police 2020
This action increases the Internet Crimes Against Children Task Force Invited Awards - Police 2020 City-Wide
Expenses appropriation by $1,665, from $44,850 to $46,515, to appropriate funds that were liquidated from a prior year encumbrance. These funds were part of a grant award and needs to be appropriated to allow for the full use of the grant award. The funds come from the United States Department of Justice’s Office of Juvenile Justice Delinquency and Prevention for the Internet Crimes Against Children Program (ICAC) for activities related to increasing the investigation and prosecution of internet crimes against children. The grant term is October 1, 2020 through September 30, 2024.
Police Department $1,665
Internet Crimes Against Children State Grant 2023-2024
This action increases the Internet Crimes Against Children State Grant 2023-2024 City-Wide Expenses appropriation by $46, from $434,839 to $434,885, to appropriate funds that were liquidated from a prior year encumbrance. These funds were part of a grant award and needs to be appropriated to allow for the full use of the grant award. The funds come from the California Office of Emergency Services (CalOES) for the Internet Crimes Against Children Program (ICAC) for activities related to increasing the investigation and
prosecution of internet crimes against children. The grant term is January 1, 2024 through December 31, 2024.
Police Department $46
Law Enforcement Mental Health and Wellness Act
(LEMHWA) Project – 2022
This action increases the Law Enforcement Mental Health and Wellness Act (LEMHWA) Project – 2022 City-Wide
Expenses appropriation by $8,775, from $84,135 to $92,910, to appropriate funds that were liquidated from a prior year encumbrance. These funds were part of a grant award and needs to be appropriated to allow for the full use of the grant award before the end of the grant term. The grant funding comes from the United States Department of Justice's
Office of Community Oriented Policing Services (COPS).
This award will be used to fund programs for staff within the Police Department to enhance wellness services by
providing training, developing support tools, and boosting peer support resources for law enforcement personnel. The grant term is from September 1, 2022 to August 30, 2025.
Police Department $8,775
- 9 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Non-Personal/Equipment - Police Vehicle Replacements and Operations & Maintenance
This action decreases the Police Department’s Non-
Personal/Equipment - Police Vehicle Replacements and
Operations & Maintenance appropriation by $5.0 million to recognize one-time savings and recommended to partially offset the projected overage in the Police Department’s Personal Services appropriation. The savings are generated by aligning the anticipated expenditures for vehicle
replacements with their anticipated arrival. After analyzing vehicle purchase orders and likely delivery, one-time
savings can be realized without any near-term impact to the Police Department’s vehicle replacement schedule. These savings are recommended to be reallocated to the Police Department’s Personal Services to partially mitigate
overages primarily due to vacancies resulting in increased overtime usage. The replacement schedule will be evaluated annually and funding adjustments will be made accordingly as part of the annual development of the budget.
Police Department ($5,000,000)
Non-Personal/Equipment (Overage)
This action increases the Police Department's Non-
Personal/Equipment appropriation by $1.5 million to address a projected overage in costs for ammunition and
telecommunication services. Consistent with the updates provided to the Public Safety, Finance, and Strategic
Support Committee as part of the Bi-Monthly Financial
Reports, the Department has approximately $3.2 million, or
5.8% of its non-personal/equipment budget available for the remainder of the fiscal year but will not have sufficient funding to cover higher than budgeted expenses.
Police Department $1,500,000
- 10 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Personal Services (Overage)
This action increases the Police Department's Personal
Services appropriation by $17.0 million to address a
projected overage in personal services costs. 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
$15 million to $17 million. The year-over-year increase is primarily attributable to a high number of sworn vacancies in the Bureau of Field Operations requiring increasing levels of overtime to maintain minimum staffing levels to effectively respond to calls for service. Additionally, vacancies within the Bureau of Investigations have resulted in patrol officers performing preliminary investigative activities on overtime while closing out certain calls for service, as well as attending various mandated trainings on overtime (continuing professional education, first aid, and domestic violence trainings, etc). This action is partially offset by a decrease of $5.0 million to the Police Vehicle Replacements and
Operations & Maintenance appropriation and the elimination of the Police Redistricting Implementation Reserve in the amount of $1.0 million.
Police Department $17,000,000
Police Redistricting Implementation Reserve
This action eliminates the Police Redistricting
Implementation Reserve in the amount of $1.0 million. This reserve was originally established to continue the multi-year process of realigning the Police Department's division, district, and beat boundaries to effectively distribute police resources that account for community needs, future
population growth, and economic development. The Police Redistricting report was completed in 2024-2025 and various recommendations in the report are already in progress, while others are still in the planning stage and will require investment of resources in a future budget process once those recommendations are ready to be implemented. As
this funding is not immediately needed, its elimination is recommended to partially offset overages in the Police
Department’s Personal Services appropriation as described in this memorandum.
Police Department ($1,000,000)
Workers' Compensation Claims - Police
This action increases the Workers' Compensation Claims - Police appropriation by $1.25 million, from $9.6 million to $10.8 million, to align budgeted levels with higher than anticipated Police Department claims costs, including
projected one-time settlement costs of $3.3 million as of April 2025. Additional actions to adjust funding for Workers' Compensation Claims, totaling a net increase of $1.7 million in the General Fund, are recommended elsewhere in this
memorandum to align budgeted amounts with projected
needs.
Police Department $1,250,000
- 11 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Capital Program and Public Works Department Support
Service Costs
This action increases the Capital Program and Public Works Department Support Service Costs appropriation by
$25,000, from $180,000 to $205,000, to reflect higher than anticipated labor and professional services costs incurred by the Public Works Department for active capital projects in the Public Safety and Infrastructure Bond Fund. This
allocation covers the estimated costs that are ineligible in the Public Safety and Infrastructure Bond Fund as some of the support service costs are ineligible for reimbursement through the General Obligation bond proceeds.
Public Works
Department
$25,000
ESUHSD Community WiFi - Mt Pleasant
This action eliminates the ESUHSD Community WiFi - Mt
Pleasant City-Wide Expenses appropriation in the amount of $1.4 million to reallocate project savings to the Community Development Block Grant (CDBG) Fund for the
establishment of a CDBG Compliance Reserve. Between
2020-2021 and 2021-2022, the City spent approximately
$4.7 million to establish wireless (Wi-Fi) infrastructure in low and moderate-income communities within the attendance
areas of Independence High School and Oak Grove High
School. The City executed two contracts to complete the work prior to completing the required federal environmental review process. As a result, U.S. Department of Housing and Urban Development (HUD) issued a finding requiring
remediation and that the City repay the CDBG Fund from
non-federal funds. Establishment of the CBDG Compliance Reserve will facilitate this repayment and is partially supported by eliminating the ESUHSD Community WiFi – Mt Pleasant and ESUHSD Community WiFi – Silver Creek
City-Wide Expenses appropriations in the General Fund. The remaining $2.2 million required to fully repay the CDBG Fund is in the process of being identified.
Public Works
Department
($1,427,000)
- 12 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
ESUHSD Community WiFi - Silver Creek
This action eliminates the ESUHSD Community WiFi –
Silver Creek City-Wide Expenses appropriation in the
amount of $1.1 million to reallocate project savings to the Community Development Block Grant (CDBG) Fund for the
establishment of a CDBG Compliance Reserve. Between
2020-2021 and 2021-2022, the City spent approximately
$4.7 million to establish wireless (Wi-Fi) infrastructure in low and moderate-income communities within the attendance
areas of Independence High School and Oak Grove High
School. The City executed two contracts to complete the work prior to completing the required federal environmental review process. As a result, U.S. Department of Housing and Urban Development (HUD) issued a finding requiring
remediation and that the City repay the CDBG Fund from
non-federal funds. Establishment of the CBDG Compliance Reserve will facilitate this repayment and is partially supported by eliminating the ESUHSD Community WiFi – Mt Pleasant and ESUHSD Community WiFi – Silver Creek
City-Wide Expenses appropriations in the General Fund. The remaining $2.2 million required to fully repay the CDBG Fund is in the process of being identified.
Public Works
Department
($1,088,000)
Transfer to the Community Development Block Grant Fund
This action establishes a Transfer to the Community
Development Block Grant (CDBG) Fund in the amount of
$2.5 million. Between 2020-2021 and 2021-2022, the City spent approximately $4.7 million to establish wireless (Wi-Fi) infrastructure in low- and moderate-income communities
within the attendance areas of Independence High School and Oak Grove High School. The City executed two
contracts to complete the work prior to completing the
required federal environmental review process. As a result, U.S. Department of Housing and Urban Development (HUD)
issued a finding requiring remediation and that the City repay the CDBG Fund from non-federal funds. This action complies with the direction to repay the CDBG Fund and the transfer from the General Fund is offset by recognizing project savings from the ESUHSD Community WiFi – Mt
Pleasant and ESUHSD Community WiFi – Silver Creek
City-Wide Expenses appropriations as recommended
elsewhere in this memorandum. The remaining $2.2 million required to fully repay the CDBG Fund is in the process of being identified.
Public Works
Department
$2,515,000
- 13 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Workers' Compensation Claims - Public Works
This action increases the Workers' Compensation Claims - Public Works appropriation by $15,000, from $370,000 to $385,000, to align budgeted levels with higher than
anticipated Public Works Department claims costs.
Additional actions to adjust funding for Workers'
Compensation Claims, totaling a net increase of $1.7 million in the General Fund, are recommended elsewhere in this
memorandum to align budgeted amounts with projected
needs.
Public Works
Department
$15,000
Non-Personal/Equipment (Streetlight Wire Replacement)
This action increases the Transportation Department’s Non- Personal/Equipment appropriation by $100,000 in the General Fund. Thefts of the copper wire from streetlights are on the rise, which has left City streetlights inoperable. This funding enables the Department to begin the repairs on the
streetlights. Actions totaling $456,000 are included in this memorandum to allocate funding for this purpose in the
Pavement Maintenance - State Gas Tax Fund ($256,000);
General Fund ($100,000); and Construction Excise Tax Fund ($50,000). Funding of $1.0 million was also recommended in the 2026-2030 Proposed Capital Improvement Program to
address this issue.
Transportation
Department
$100,000
Workers' Compensation Claims - Transportation
This action decreases the Workers' Compensation Claims - Transportation appropriation by $150,000, from $500,000 to $350,000, to align budgeted levels with lower than anticipated Department of Transportation claims costs. Additional
actions to adjust funding for Workers' Compensation
Claims, totaling a net increase of $1.7 million in the General Fund, are recommended elsewhere in this memorandum to
align budgeted amounts with projected needs.
Transportation
Department
($150,000)
Required Technical-Rebalancing Actions ($4,705,000) ($4,705,000) - 14 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Grants-Reimbursements-Fees
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 State of California by
$166,553 to recognize reimbursements received in
accordance with the California Governor’s Office of
Emergency Services Fire Assistance Agreement.
These reimbursements are for the Strike Team
overhead costs associated with the deployments of
Fire Department personnel and resources to assist with
wildland fire response in 2024-2025.
Fire Department $166,553 $166,553
Personal Services/Revenue from Federal Government
(FEMA Deployments)
This action increases the Fire Department’s Personal
Services appropriation and corresponding estimate for
Revenue from Federal Government by $116,091 to
recognize reimbursements received under the Federal
Emergency Management Agency (FEMA) Disaster
Assistance Agreement. These funds reimburse the Fire
Department for overhead costs associated with
deploying personnel and resources in response to the
Tropical Disturbance in Puerto Rico and Tropical
Cyclone Milton in 2024-2025.
Fire Department $116,091 $116,091
Personal Services/Revenue from Federal Government
(Task Force 3 Reimbursement)
This action increases the Fire Department’s Personal
Services appropriation and the corresponding
estimate for Revenue from Federal Government by
$27,316 to recognize reimbursements from the
Federal Emergency Management Agency for costs
incurred by the Fire Department’s Task Force 3 for
Urban Search and Rescue Program trainings.
Fire Department $27,316 $27,316
- 15 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
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 State of California by $2,151,116 to
recognize reimbursements received in accordance
with the California Governor’s Office of Emergency
Services Fire Assistance Agreement. These
reimbursements are for the Strike Team overhead
costs associated with the deployments of Fire
Department personnel and resources to assist with
wildland fire response in 2024-2025.
Fire Department $2,151,116 $2,151,116
Library Grants/Revenue from State of California
(Lunch at the Library)
This action increases the Library Grants City-Wide
Expenses appropriation and the corresponding
estimate for Revenue from State of California by
$38,780 to recognize and allocate grant funding from
the California State Library to support programming
for the Lunch at the Library program, including
training, resources, and technical assistance to help
libraries establish successful summer meal sites.
Library Department $38,780 $38,780
SJPL Foundation Grants/Other Revenue (FIRST 5
Santa Clara County)
This action increases the SPJL Foundation Grants
City-Wide Expenses appropriation and the
corresponding estimate for Other Revenue by $56,100
to recognize and allocate grant funding from FIRST 5
Santa Clara County to support Family, Friend, and
Neighbor (FFN) Caregivers Support Network Program
in the region. The Library Department assists FFN
providers with the development of quality
improvement plans that outline their needs and
identify their abilities to serve children and families.
Plans include health and safety improvements,
professional development, books, and educational
materials.
Library Department $56,100 $56,100
Council District #01/Other Revenue (Sponsorship)
This action increases the Council District #01
appropriation and the corresponding estimate for
Other Revenue by $6,500 to allocate revenue
received from sponsorship to support Disability
Awareness Day and Black History Month events.
Mayor & City
Council
$6,500 $6,500
- 16 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Council District #03/Other Revenue (Sponsorship)
This action increases the Council District #03
appropriation and the corresponding estimate for
Other Revenue by $8,500 to allocate revenue
received from sponsorship to support the Christmas
Tree Giveaway event.
Mayor & City
Council
$8,500 $8,500
Council District #05/Other Revenue (Sponsorship)
This action increases the Council District #05
appropriation and the corresponding estimate for
Other Revenue by $101,825 to allocate revenue
received from sponsorship to support the Cinco de
Mayo Festival.
Mayor & City
Council
$101,825 $101,825
Council District #08/Other Revenue (Sponsorship)
This action increases the Council District #08
appropriation and the corresponding estimate for
Other Revenue by $24,500 to allocate revenue
received from sponsorship to support the 4th of July
Fireworks and Community Swearing In events.
Mayor & City
Council
$24,500 $24,500
Council District #09/Other Revenue (Sponsorship)
This action increases the Council District #09
appropriation and the corresponding estimate for
Other Revenue by $24,500 to allocate revenue
received from sponsorship to support the Music in the
Valley event.
Mayor & City
Council
$24,500 $24,500
Connecting Neighbors to Neighbors/Revenue from
State of California
This action decreases the Connecting Neighbors to
Neighbors City-Wide Expenses appropriation and the
corresponding estimate for Revenue from State of
California by $260,000 to reflect the expired portion
of the grant award. The grant expands beautification
efforts by inspiring residents, local businesses, and
community organizations to play a more active role in
their community to find solutions for neighborhood
beautification, blight reduction, climate resilience,
and disaster preparedness. The grant expired in
September 2024, and of the grant award of $1.0
million, $740,000 was expended and collected. This
action decreases the portion of the grant that was
unspent and uncollected.
Office of the City
Clerk
($260,000) ($260,000)
- 17 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Together San Jose Phase Two/Revenue from State of
California
This action increases the Together San Jose Phase
Two City-Wide Expenses appropriation by $50,000,
from $400,000 to $450,000, and the corresponding
estimate for the Revenue from the State of California
to recognize and appropriate the Together San Jose
Phase Two Grant. On April 9, 2024, City Council
approved the grant agreement for a total award of
$1.0 million, which is implemented by the Mayor's
Office. The grant focuses on building neighbor-to-
neighbor engagement through emergency
preparedness trainings, beautification initiatives,
neighborhood association activities, and other
volunteer programming - with the goal of increasing
social capital and civic pride. Phase Two of the
grant funding will expand the total number of
neighborhoods and will expire on January 31, 2026.
This action will bring the total grant award
recognized and appropriated to $450,000, with the
remaining grant award of $550,000 being recognized
and appropriated in 2025-2026 as part of Manager's
Budget Addendum #32, Recommended Adjustments
to the 2025-2026 Proposed Operating Budget and
2025-2027 Proposed Biennial Capital Budget.
Office of the City
Clerk
$50,000 $50,000
Danny the Dragon Renovation Project/Other Revenue
This action establishes a Danny the Dragon
Renovation Project City-Wide Expenses allocation
and increases the corresponding estimate for Other
Revenue in the amount of $200,000. The area
surrounding the Danny the Dragon ride at Happy
Hollow Park & Zoo is undergoing renovations,
including enhancements to the scenery and
landscape areas and constructing a shade structure
over the ride line to improve visitors’ waiting
experience. Funding for this project is provided by the Happy Hollow Foundation on a reimbursement basis
for up to $400,000. The work began in July 2024 and
is estimated to be completed in September 2025. A
separate budget action that allocates $200,000 in
2025-2026 is also recommended as part of the
Manager’s Budget Addendum #32 Recommended
Amendments to the 2025-2026 Proposed Operating
Budget and 2025-2027 Proposed Biennial Capital
Budget.
Parks, Recreation
and Neighborhood
Services
Department
$200,000 $200,000
- 18 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Inflation Reduction Act - Urban Forestry Grant
(PRNS)/Revenue from Federal Government
This action increases the Inflation Reduction Act –
Urban Forestry Grant (PRNS) appropriation by
$57,910, from $442,090 to $500,000, and
corresponding estimate for Revenue from Federal
Government. In 2024-2025, the Parks, Recreation and
Neighborhood Services Department (PRNS) was
awarded a $1.0 million grant from the U.S.
Department of Agriculture (USDA) authorized through
the Inflation Reduction Act for the Alum Rock and
Overfelt Gardens Urban Forest Management Plan; the
first grant installment of $500,000 has been received.
To-date, PRNS has booked expenditures totaling
$219,755, which leaves a balance remaining in the
appropriation of $222,335. The City received
notification from USDA in April 2025 that the grant
funding was terminated. When the Inflation Reduction
Act – Urban Forestry Grant appropriation was first
established, the budgeted allocation was set at
$442,090. The appropriation needs to be adjusted to
make up the difference between the grant installment
amount of $500,000 and the initial budget allocation
of $442,090. This action increases the appropriation
by $57,910 so that, when combined with the balance
remaining of $222,335, there is enough funding
available should the total amount remaining of
$280,245 need to be returned to USDA. Information
about the federal funding risks for this federal grant
and others can be found in Manager’s Budget
Addendum #33 Federal Funding Risks.
Parks, Recreation
and Neighborhood
Services
Department
$57,910 $57,910
Senior Nutrition Program/Revenue from Local
Agencies
This action increases the Senior Nutrition Program
City-Wide Expenses appropriation by $74,116, from
$3.40 million to $3.47 million and the corresponding
estimate for Revenue from Local Agencies by
$74,116 to allocate funding for increased meal
service needs at the City’s Senior Nutrition sites. This funding increase will pay for 16,754 additional meals
served this year. Negotiations recently concluded and
the County of Santa Clara agreed to fully fund the
cost of the additional meals.
Parks, Recreation
and Neighborhood
Services
Department
$74,116 $74,116
- 19 -
2024-2025 General Fund Recommended Budget Adjustments Summary Year End Adjustments
Action Department Expenditure Change Revenue Change
Review and Inspection of Billboards and Other
Facilities/Other Revenue
This action establishes the Review and Inspection of
Billboards and Other Facilities City-Wide Expenses
appropriation in the amount of $587,317, and
increases the corresponding estimate for Other
Revenue to recognize revenues from private partners,
to support staff oversight and management of
permitting and inspection work for multiple projects,
including: Excite Ballpark, SAP Center, and for the
installation of electronic billboards throughout the
City. Staff services will include, but not be limited to, project coordination, electrical/structural/civil design and permit reviews, permitting, construction supports,
RFIs, inspections, third-party special inspections, and project close-out.
Public Works
Department
$587,317 $587,317
Tree Mitigation/Other Revenue
This action increases the Transportation Department’s
Tree Mitigation City-Wide Expenses appropriation by
$1.3 million, from $1.9 million to $3.2 million, and
increases the estimate for Other Revenue in the same
amount. The City receives revenue for the removal of
certain types of trees as part of a Tree Mitigation fee, and uses those funds to plant new trees to offset the
loss of the existing ones. Due to the unpredictability of these payments, historically the City has not budgeted
base revenues for the Tree Mitigation program.
However, through April 2025, the City has received
approximately $1.3 million in revenues from the Tree
Mitigation fee. These funds are restricted for tree
planting efforts, and this action sets aside the revenue for that purpose.
Transportation
Department
$1,300,000 $1,300,000
Grants-Reimbursements-Fees $4,731,124 $4,731,124
TOTAL $26,124 $26,124
- 20 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Affordable Housing Impact Fee Fund (452)
Action Department Use Source
Transfer to the Low and Moderate Income Housing Asset Fund This action establishes a Transfer to the Low and Moderate Income Housing Asset Fund in the amount of $3.1 million. In 2021-2022, the City acquired the Kelsey Ayer Station site located at 447 North First Street for the purpose of building affordable housing. The acquisition was initially funded by the Low and Moderate Income Housing Asset Fund, however, the appropriate funding source should have been the Affordable Housing Impact Fee Fund. This action corrects the use of the funding source by transferring $3.1 million from the Affordable Housing Impact Fee Fund to reimburse the Low and Moderate Income Housing Asset Fund. This action is offset by
decreases to the Housing Loans and Grants appropriation and Housing Project Reserve recommended in this memorandum.
Housing Department
_
$3,100,000
Housing Project Reserve
This action decreases the Housing Project Reserve by
$142,000, from $5.0 million to $4.86 million, to offset the transfer to the Low and Moderate Income Housing Asset Fund recommended in this memorandum.
Housing Department
_
($142,000)
Housing Loans and Grants
This action eliminates the Housing Loans and Grants
appropriation of $2,958,000, to offset the transfer to the Low and Moderate Income Housing Asset Fund recommended in
this memorandum. The remaining budget was not reserved for a housing project development and can be reallocated for another purpose.
Housing Department
_
($2,958,000)
Affordable Housing Impact Fee Fund (452) $0 $0
ATTACHMENT B
- 1 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Airport Fiscal Agent Fund (525)
Action Department Use Source
Transfer to Airport Revenue Fund
This action increases the Transfer to Airport Revenue Fund by $3.5 million, from $1.2 million to $4.7 million, to account for additional interest revenue earned and the impact on the Airport funds. The Airport's Bond Trustee makes debt service payments twice per year. The additional interest revenue was applied directly to this fiscal year's bond debt service payment. The series of actions related to the bond debt service payment recommended in this memorandum ensures
the Transfer from the Airport Fiscal Agent Fund to the Airport Revenue Fund reflects the additional interest revenue earned and applied directly to the dept service payment, which results in an overall lower use of the funds for the debt service payment and replenishes the Airline Agreement
Reserve in the Airport Revenue Fund. Corresponding actions to reduce the Debt Service Reserve on the Use side in the Airport Fiscal Agent Fund, along with actions in the Airport Revenue Fund are recommended elsewhere in this
memorandum.
Airport Department
_
$3,502,798
Financing Proceeds
This action establishes a revenue estimate for Financing Proceeds in the amount of $76.4 million to recognize proceeds from the issuance of new bonds authorized by the City
Council in March 2024 designated as the City of San José Airport Revenue Refunding Bonds, Series 2024A (AMT)
(2024A Bonds). Corresponding increases to the Bond Issuance Costs and Principal and Interest Payments appropriations are recommended elsewhere in this memorandum.
Airport Department
_
$76,404,096
Bond Issuance Costs
This action establishes the Bond Issuance Cost appropriation in the amount of $463,865. This funding is allocated to cover the cost of issuance of new bonds authorized by the City Council in March 2024 designated as the City of San José Airport Revenue Refunding Bonds, Series 2024A (AMT)
(2024A Bonds). A corresponding increase to the estimate for Financing Proceeds in the amount of $76.4 million is
recommended elsewhere in this memorandum.
Airport Department
_
$463,865
- 2 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Airport Fiscal Agent Fund (525)
Action Department Use Source
Principal and Interest Payments
This action increases the Principal and Interest Payments appropriation by $75.7 million, from $73.7 million to $149.3 million. This is due to efforts to refund all or a portion of outstanding City of San José Airport Revenue Refunding
Bonds, Series 2014A (Series 2014A Bonds), 2014B (Series 2014B Bonds), and 2014C (2014C Bonds and, together with the Series 2014A Bonds and the Series 2014B Bonds,
Refunded Bonds) and issue new bonds authorized by the City Council in March 2024 designated as the City of San José Airport Revenue Refunding Bonds, Series 2024A (AMT)
(2024A Bonds). A corresponding increase to the estimate for Financing Proceeds in the amount of $76.4 million is
recommended elsewhere in this memorandum.
Airport Department
_
$75,650,704
Debt Service Reserve
This action decreases the Debt Service Reserve by $3.2
million, from $78.2 million to $75.0 million, to offset the actions recommended in this memorandum.
Airport Department
_
($3,213,271)
Airport Fiscal Agent Fund (525) $76,404,096 $76,404,096 - 3 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Airport Maintenance and Operation Fund (523)
Action Department Use Source
Airline Reserve Fund Distribution
This action re-establishes the Airline Reserve Funds
Distribution appropriation in the amount of $20.0 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 2024- 2025, Airport Department estimates the payment to be $20.0 million and distributed via this appropriation. Corresponding actions to increase the Transfer from the Airport Revenue Fund to the Airport Maintenance and Operation Fund and
decrease the Airline Agreement Reserve in the Airport
Revenue Fund are recommended elsewhere in this
memorandum.
Airport Department
_
$20,000,000
Transfer from Airport Revenue Fund
This action increases the Transfer from the Airport Revenue Fund by $20.0 million, from $142.6 million to $162.6 million, to re-establish the Airline Reserve Funds Distribution
appropriation, as discussed elsewhere in this memorandum.
This action recognizes the revenue transferred from the Airport Revenue Fund to the Airport Maintenance and
Operation Fund. Corresponding actions in the Airport Revenue Fund are recommended elsewhere in this memorandum.
Airport Department
_
$20,000,000
Airport Maintenance and Operation Fund (523) $20,000,000 $20,000,000 - 4 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Airport Revenue Fund (521)
Action Department Use Source
Transfer to the Airport Maintenance and Operations Fund This action increases the Transfer to the Airport Maintenance and Operation Fund by $20.0 million, from $142.6 million to $162.6 million, to re-establish the Airline Reserve Funds Distribution appropriation in the Airport Maintenance and Operation Fund. 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 2024-2025, Airport Department estimates the payment to be $20.0 million. Corresponding actions to
decrease the Airline Agreement Reserve in the Airport
Revenue Fund, along with actions in the Airport Maintenance and Operation Fund are recommended elsewhere in this
memorandum.
Airport Department
_
$20,000,000
Transfer from the Airport Fiscal Agent Fund
This action increases the Transfer from the Airport Fiscal Agent Fund by $3.5 million, from $1.2 to $4.7 million, to account for additional interest revenue that was applied to Airport's 2024-2025 bond debt service payment as discussed elsewhere in this memorandum. Corresponding actions to
increase the Airline Agreement Reserve in the Airport Revenue Fund, along with actions in the Airport Fiscal Agent Fund are recommended elsewhere in this memorandum.
Airport Department
_
$3,502,798
Transfer to Airport Surplus Revenue Fund (Commercial Paper Principal and Interest Payment)
This action increases the Transfer to the Airport Surplus Revenue Fund by $2.1 million, from $8.0 million to $10.1 million. With Airport Department's increased usage of
commercial paper as a funding source for some key capital projects, this action enables Airport Department 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 the Airport Revenue Fund, along with actions in the Airport Surplus Revenue Fund are recommended elsewhere in this memorandum.
Airport Department
_
$2,100,000
Airline Agreement Reserve
This action decreases the Airline Agreement Reserve by $18.6 million, from $129.8 million to $111.2 million, to offset the actions recommended in this memorandum.
Airport Department
_
($18,597,202)
Airport Revenue Fund (521) $3,502,798 $3,502,798
- 5 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Airport Surplus Revenue Fund (524)
Action Department Use Source
Transfer from Airport Revenue Fund
This action increases the transfer from the Airport Revenue Fund by $2.1 million, from $8.0 million to $10.1 million.
Corresponding actions to increase the Commercial Paper
Principal and Interest Payment appropriation in the Airport Surplus Revenue Fund, along with actions in the Airport Revenue Fund are recommended elsewhere in this
memorandum.
Airport Department
_
$2,100,000
Commercial Paper Principal and Interest Payment
This action increases the Commercial Paper Principal and Interest appropriation by $2.1 million, from $8.0 million to $10.1 million. The Airport Department has increased the usage of commercial paper for key capital projects. This action enables the Airport Department to pay down current debt and create additional capacity to use commercial paper to fund future capital projects. Corresponding actions to increase the estimate for Transfers in the Airport Surplus Revenue Fund, along with actions in the Airport Revenue Fund are
recommended elsewhere in this memorandum.
Airport Department
_
$2,100,000
Airport Surplus Revenue Fund (524) $2,100,000 $2,100,000 - 6 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Benefits Funds - Benefit Fund (160)
Action Department Use Source
Wellness Program/Other Revenue
This action increases the Wellness Program appropriation by $228,107, from $522,000 to $750,107, and the corresponding estimate for Other Revenue to recognize additional revenues received from Anthem to support health and wellness fairs, fitness challenges, wellness webinars, and rewards for
behavioral changes, such as increased engagement with
primary care physicians (PCPs).
Human Resources
Department
_
$228,107 $228,107
Healthcare Incentive Program/Other Revenue
This action increases the Healthcare Incentive Program
appropriation by $125,430, from $564,000 to $689,430, and the corresponding estimate for Other Revenue to recognize additional revenues received from performance guarantee failures and flexible spending account forfeitures to advance efforts to diversify the City's healthcare provider network and promote enrollment balance between providers. Since 2018, the program has contributed to incremental enrollment
increases among alternate plan providers.
Human Resources
Department
_
$125,430 $125,430
Benefits Funds - Benefit Fund (160) $353,537 $353,537
- 7 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Benefits Funds - Life Insurance Fund (156)
Action Department Use Source
Life Insurance Premiums/Fees, Rates, and Charges
(Employee Contributions)
This action increases the Life Insurance Premiums
appropriation by $10,000, from $1.99 million to $2.0 million, and the corresponding revenue estimate for Fees, Rates, and Charges from employee contributions to align funding levels with higher than anticipated enrollment and life insurance plan activity for 2024-2025. This adjustment is intended to provide sufficient funding capacity for projected activity through the end of the fiscal year.
Human Resources
Department
_
$10,000 $10,000
Benefits Funds - Life Insurance Fund (156) $10,000 $10,000 - 8 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Building Development Fee Program Fund (237)
Action Department Use Source
Development Fee Program - Shared Resources Personal
Services (ITD) (Overage)
This action increases the Information Technology
Department's Development Fee Program - Shared Resources Personal Services (ITD) appropriation by $120,000 to account for increased costs associated with a lower vacancy savings as well as hiring positions at a higher salary than budgeted.
This action is offset by a decrease to the Ending Fund
Balance as recommended in this memorandum.
Information
Technology
Department _
$120,000
Building Development Fee Program - Shared Resources
Personal Services (PBCE) (Overage)
This action increases the Building Development Fee Program - Shared Resources Personal Services appropriation by
$50,000 to support higher than anticipated personal services costs. The projected overage is primarily due to higher than budgeted costs for salary, retirement, and other benefits. A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Planning, Building
and Code
Enforcement
Department
_
$50,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Planning, Building
and Code
Enforcement
Department
_
($170,000)
Building Development Fee Program Fund (237) $0 $0
- 9 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Business Improvement District Fund (351)
Action Department Use Source
Administration Services
This action increases the Administration Services appropriation by $5,000, from $10,000 to $15,000, for support of the Willow Glen Community Benefit Improvement District (Willow Glen CBID). The Willow Glen CBID was expanded and renewed for an additional 15-year term on June 4, 2024, and as part of the new agreement, the Public Works administration fee increased from $10,000 to $15,000 annually. Additionally, the renewed district has new provisions that require more staff time to work with the Willow Glen CBID and review their annual and financial reports. A corresponding action to decrease the Willow Glen CBID Reserve is recommended to offset this
action.
City Manager -
Office of Economic
Development and
Cultural Affairs
_
$5,000
Willow Glen CBID Reserve
This action decreases the Willow Glen CBID Reserve by
$5,000, from $8,082 to $3,082, to offset the corresponding increase to the Administration Services appropriation as recommended in this memorandum.
City Manager -
Office of Economic
Development and
Cultural Affairs
_
($5,000)
Business Improvement District Fund (351) $0 $0
- 10 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Citywide Planning Fee Program Fund (239)
Action Department Use Source
Citywide Planning Fee - Shared Resources Personal Services This action increases the Citywide Planning Fee - Shared Resources Personal Services appropriation by $50,000 to support higher than anticipated personal services costs. The projected overage is primarily due to higher than budgeted costs for salary, retirement, and other benefits. A
corresponding decrease to the Ending Fund Balance in the Citywide Planning Fee Program Fund is recommended to
offset this action.
Planning, Building
and Code
Enforcement
Department
_
$50,000
General Plan Update – Environmental Justice Reserve
This action establishes the General Plan Update -
Environmental Justice Reserve in the amount of $375,000.
This reserve sets aside funding to continue the General Plan Update - Environmental Justice initiative directed by City Council at a later date, as General Plan/Analytics team resources have been strategically redirected toward
preparation for the General Plan Four Year Review. Setting aside this funding from other immediate priorities will ensure that funding remains available when conditions allow for work to resume on this initiative. A corresponding action to decrease the Citywide Planning Fee - Non-Personal/Equipment appropriation is recommended to offset this action.
Planning, Building
and Code
Enforcement
Department
_
$375,000
Citywide Planning Fee - Non-Personal/Equipment
This action decreases the Citywide Planning Fee - Non-
Personal/Equipment appropriation by $375,000 to recognize savings from the General Plan Update - Environmental
Justice project. This savings is recommended to be
reallocated to establish the General Plan Update -
Environmental Justice Reserve to set aside funding to
resume this work when staff has capacity. Staffing resources have been redirected to focus on the preparation of the General Plan Four-Year Review.
Planning, Building
and Code
Enforcement
Department
_
($375,000)
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Planning, Building
and Code
Enforcement
Department
_
($50,000)
Citywide Planning Fee Program Fund (239) $0 $0
- 11 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Community Development Block Grant Fund (441)
Action Department Use Source
CDBG Compliance Reserve/Transfer and Reimbursements
(Transfer from the General Fund)
This action establishes the CDBG Compliance Reserve and recognizes the corresponding Transfer from the General Fund in the amount of $2.5 million. Between 2020-2021 and 2021- 2022, the City spent approximately $4.7 million to establish wireless (Wi-Fi) infrastructure in low- and moderate-income communities within the attendance areas of Independence High School and Oak Grove High School. The City executed two contracts to complete the work prior to completing the required federal environmental review process. As a result, U.S. Department of Housing and Urban Development (HUD)
issued a finding requiring remediation and that the City repay the CDBG Fund from non-federal funds. This action complies with the direction to repay the CDBG Fund with a transfer from the General Fund, which is offset by recognizing project savings from the ESUHSD Community WiFi – Mt Pleasant
and ESUHSD Community WiFi – Silver Creek City-Wide
Expenses appropriations as recommended elsewhere in this memorandum. The remaining $2.2 million required to fully repay the CDBG Fund is in the process of being identified.
Housing Department
_
$2,515,000 $2,515,000
Community Development Block Grant Fund (441) $2,515,000 $2,515,000 - 12 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Comm Fac Dist No. 2 (Aborn-Murillo) and No. 3 (Silverland-Capriana) Fund (369) Action Department Use Source
Non-Personal/Equipment (Contractual Tree Services and
Water Costs)
This action increases the Transportation Department’s Non- Personal/Equipment appropriation by $95,300, from $1.7
million to $1.8 million, to fund contractual services for critical tree work ($22,300) and increased water costs ($73,000) for Community Facilities Districts No. 2 (Aborn- Murillo) and No. 3 (Silverland-Capriana). Throughout the year, the Department’s Arborist team identifies high priority tree work, which includes identifying conditions that pose a danger or other potential emergencies. In that review, the team identified critical tree work that was needed; however, this work was not included in the original budget. Furthermore, water costs and usage are higher than anticipated due to leaks and damaged irrigation equipment. The Department has addressed this by replacing most of the damaged irrigation equipment that has been
identified; however, the Department will continue to monitor and address other damages that may result in leaks across the district. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation
Department
_
$95,300
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation
Department
_
($95,300)
Comm Fac Dist No. 2 (Aborn-Murillo) and No. 3
(Silverland-Capriana) Fund (369) $0 $0
- 13 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Community Facilities District No. 14 (Raleigh-Charlotte) Fund (379) Action Department Use Source
Non-Personal/Equipment (Water Costs)
This action increases the Transportation Department’s Non- Personal/Equipment appropriation by $23,400, from $115,000 to $138,400, to fund increased water costs for Community Facilities District No. 14 (Raleigh-Charlotte). Water costs and usage are higher than anticipated due to leaks and damaged irrigation equipment. The Department has addressed this by replacing most of the damaged irrigation equipment that has been identified; however, the Department will continue to monitor and address other damages that may result in leaks across the district. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation
Department
_
$23,400
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation
Department
_
($23,400)
Community Facilities District No. 14 (Raleigh-Charlotte) Fund (379) $0 $0
- 14 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Community Facilities District No. 16 (Raleigh-Coronado) Fund (344) Action Department Use Source
Non-Personal/Equipment (Contractual Tree Services)
This action increases the Transportation Department’s Non- Personal/Equipment appropriation by $5,300, from $165,000 to $170,300, to fund contractual services for critical tree work needed for the district. Throughout the year, the Department’s Arborist team identifies high priority tree work, which includes identifying conditions that pose a danger or other potential emergencies. In that review, the team identified critical tree work that was needed; however, this work was not included in the original budget. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation
Department
_
$5,300
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation
Department
_
($5,300)
Community Facilities District No. 16 (Raleigh-Coronado) Fund (344) $0 $0
- 15 -
2024-2025 Special Funds Recommended Budget Adjustments Summary 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 to recognize a transfer from the Transient Occupancy Tax Fund by $750,000, from $11.7 million to $12.4 million, as part of a series of adjustments to allocate higher than anticipated Transient Occupancy Tax revenue in 2024- 2025. The Transient Occupancy Tax, along with the
Convention Center Facilities District Special Tax, has
outperformed initial forecasts for the duration of 2024-2025, 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
_
$750,000
Ending Fund Balance Adjustment
This action increases the Ending Fund Balance to offset the action recommended in this memorandum.
City Manager -
Office of Economic
Development and
Cultural Affairs
_
$750,000
Convention and Cultural Affairs Fund (536) $750,000 $750,000 - 16 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Downtown Property and Business Improvement District Fund (302) Action Department Use Source
Downtown Property and Business Improvement District
This action increases the Downtown Property and Business Improvement District appropriation by $19,190, from $4.89 million to $4.91 million, to fully fund the San José Downtown Association (SJDA) payment. Although this appropriation is increased annually to support a forecasted adjustment in the Consumer Price Index (CPI), the CPI included in the 2024- 2025 Adopted Budget did not fully fund the payment owed to SJDA in March 2025. This increase will allow the Transportation Department to pay the remaining amount owed to SJDA for 2024-2025. A corresponding decrease to the Ending Fund
Balance is recommended to offset this action.
Transportation
Department
_
$19,190
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation
Department
_
($19,190)
Downtown Property and Business Improvement District
Fund (302) $0 $0
- 17 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Fire Development Fee Program Fund (240)
Action Department Use Source
Development Fee Program - Shared Resources Personal
Services (ITD) (Overage)
This action increases the Information Technology
Department's Development Fee Program - Shared Resources Personal Services (ITD) appropriation by $16,000 to account for increased costs associated with a lower vacancy savings as well as hiring positions at a higher salary than budgeted.
This action is offset by a decrease to the Ending Fund
Balance as recommended in this memorandum.
Information
Technology
Department _
$16,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Fire Department
_
($16,000)
Fire Development Fee Program Fund (240) $0 $0
- 18 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Gas Tax Maintenance and Construction Fund - 1943 (409)
Action Department Use Source
Transfer to the General Fund (Street Maintenance)/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 $300,000 (from $8.4 million to $8.7 million) to more accurately align revenues 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
_
$300,000 $300,000
Gas Tax Maintenance and Construction Fund - 1943 (409) $300,000 $300,000 - 19 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Gas Tax Maintenance and Construction Fund - 1964 (410)
Action Department Use Source
Transfer to the General Fund (Street Maintenance)/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 $300,000 (from $3.7 million to $4.0 million) to more accurately align revenues 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
_
$300,000 $300,000
Gas Tax Maintenance and Construction Fund - 1964 (410) $300,000 $300,000 - 20 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Gas Tax Maintenance and Construction Fund - 1990 (411)
Action Department Use Source
Transfer to the General Fund (Street Maintenance)/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 $300,000 (from $6.3 million to $6.6 million) to more accurately align revenues 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
_
$300,000 $300,000
Gas Tax Maintenance and Construction Fund - 1990 (411) $300,000 $300,000 - 21 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
General Purpose Parking Fund (533)
Action Department Use Source
Non-Personal/Equipment (Parking Facilities Maintenance) This action increases the Transportation Department’s Non- Personal/Equipment appropriation by $100,000. The
Department leverages contractual services for facility
maintenance of the San José Convention Center’s parking garage; however, maintenance costs have continued to
increase year over year. Although the Department
encumbered $300,000 to support these costs, maintenance costs for the parking garage are estimated to be a total of $400,000. Should this trend continue, the ongoing cost
increases will be incorporated into the development of the Base Budget. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation
Department
_
$100,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation
Department
_
($100,000)
General Purpose Parking Fund (533) $0 $0
- 22 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Home Investment Partnership Program Trust Fund (445)
Action Department Use Source
Revenue from Federal Government (HOME Investment
Partnerships Program Grant)
This action decreases the estimate for Revenue from Federal Government by $4.6 million, from $20.3 million to $15.8 million, to correct a budget adjustment from the 2023-2024 Annual Report for prior year Home Investment Partnerships Program (HOME) award funding. Originally, staff anticipated receiving $6.0 million in prior year award funding for Tenant Based Rental Assistance vouchers and supportive services for low-income households. However, this amount was already recognized and included in the 2024-2025 Adopted Operating Budget. This action corrects the revenue estimate with a decrease of $6.0 million, offset by an increase of $1.5 million to reflect a drawdown of prior year award funding for
expenses incurred associated with the 1860 Alum Rock
Apartments, a 60-unit affordable housing development. This project, located at 1860 Alum Rock Avenue, was last
approved by City Council for a City loan on May 2, 2023. The net result is a decrease of $4.6 million which is offset with a decrease to the Housing Shelter appropriation and Housing Project Reserve recommended in this memorandum.
Housing Department
_
($4,564,462)
Housing Project Reserve
This action decreases the Housing Project Reserve by $3.0 million, from $3.2 million to $259,000, to align the budget in the Housing Project Reserve to available prior year HOME Program award funding. This action is offset by a decrease to the estimate for Revenue from Federal Government as
recommended in this memorandum.
Housing Department
_
($2,989,259)
Housing Shelter
This action decreases the Housing Shelter appropriation by $1.6 million, from $3.9 million to $2.3 million, to align the budget in the Housing Shelter with available prior year HOME Program award funding. This action is offset by a decrease to the estimate for Revenue from Federal Government as
recommended in this memorandum.
Housing Department
_
($1,575,203)
Home Investment Partnership Program Trust Fund (445) ($4,564,462) ($4,564,462) - 23 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Integrated Waste Management Fund (423)
Action Department Use Source
Non-Personal/Equipment (Household Hazardous Waste
Program)
This action increases the Environmental Services
Department's Non-Personal/Equipment appropriation by
$300,000 due to higher than expected costs associated with the delivery of Household Hazardous Waste (HHW) collection and disposal activities performed in San José. These
activities are performed by Santa Clara County and invoiced to the City of San José for reimbursement. Because the
receipt of invoices from activities performed in 2023-2024 were delayed, $300,000 in additional HHW expenses were
charged in 2024-2025, leading to an overage in the
appropriation. A corresponding action to decrease the Ending Fund Balance is recommended to offset this action.
Environmental
Services Department
_
$300,000
CalRecycle CRV Grant/Revenue from State of California
This action establishes the CalRecycle CRV Grant allocation in the amount of $174,740 and increases the estimate for Revenue from State of California by the same amount. The multi-year CalRecycle Beverage Container Recycling grant provides a total of $275,000 over two years to support public education efforts to reduce recycling contamination
associated with beverage containers from multi-family
dwellings throughout the City. The implementation of the grant- related activities will be supported by this funding and $100,260 in 2025-2026.
Environmental
Services Department
_
$174,740 $174,740
Personal Services (Overage)
This action increases the Information Technology
Department's Personal Services appropriation by $25,000 to account for increased costs associated with a lower vacancy savings as well as hiring positions at a higher salary than budgeted. This action is offset by a decrease to the Ending Fund Balance as recommended in this memorandum.
Information
Technology
Department
_
$25,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Environmental
Services Department
_
($325,000)
Integrated Waste Management Fund (423) $174,740 $174,740 - 24 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Low and Moderate Income Housing Asset Fund (346)
Action Department Use Source
Personal Services (Overage)
This action increases the Information Technology
Department's Personal Services appropriation by $20,000 to account for increased costs associated with a lower vacancy savings as well as hiring positions at a higher salary than budgeted. This action is offset by a decrease to the Ending Fund Balance as recommended in this memorandum.
Information
Technology
Department
_
$20,000
Personal Services (Overage)
This action increases Public Works Department's Personal Services appropriation by $75,000 to fund higher than
anticipated staff costs for contract/labor compliance duties for Housing projects. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Public Works
Department
_
$75,000
Transfers and Reimbursements (Transfer from Affordable
Housing Impact Fee Fund)
This action establishes a revenue estimate for Transfers and Reimbursements in the amount of $3.1 million to recognize a transfer from the Affordable Housing Impact Fee Fund. In 2021-2022, the City acquired the Kelsey Ayer Station site located at 447 North First Street for the purpose of building affordable housing. The acquisition was initially funded by the Low and Moderate Income Housing Asset Fund, however, the appropriate funding source should have been the Affordable Housing Impact Fee Fund. This action corrects the use of the funding source by transferring $3.1 million from the Affordable Housing Impact Fee Fund to reimburse the Low and Moderate Income Housing Asset Fund. A corresponding increase to
Ending Fund Balance is recommended in this memorandum to offset this action.
Housing Department
_
$3,100,000
Ending Fund Balance Adjustment
This action increases the Ending Fund Balance to offset the actions recommended in this memorandum.
Housing Department
_
$3,005,000
Low and Moderate Income Housing Asset Fund (346) $3,100,000 $3,100,000 - 25 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Maintenance District No. 2 (Trade Zone Blvd.-Lundy Ave.) Fund (354) Action Department Use Source
Non-Personal/Equipment (Contractual Tree Services and
Water Costs)
This action increases the Transportation Department’s Non- Personal/Equipment appropriation by $44,400, from $84,500 to $128,900, to fund contractual services for critical tree work ($23,400) and increased water costs for the district ($21,000).
Throughout the year, the Department’s Arborist team identifies high priority tree work, which includes identifying conditions that pose a danger or other potential emergencies. In that review, the team identified critical tree work that was needed; however, this work was not included in the original budget.
Furthermore, water costs are higher than anticipated due to increased usage resulting from leaks and damaged irrigation equipment. The Department has addressed this by replacing most of the damaged irrigation equipment that has been
identified; however, the Department will continue to monitor and address other damages that may result in leaks across the district. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation
Department
_
$44,400
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation
Department
_
($44,400)
Maintenance District No. 2 (Trade Zone Blvd.-Lundy Ave.) Fund (354) $0 $0
- 26 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Maintenance District No. 5 (Orchard Parkway-Plumeria Drive) Fund (357) Action Department Use Source
Non-Personal/Equipment (Water Costs)
This action increases the Transportation Department’s Non- Personal/Equipment appropriation by $10,200, from $56,100 to $66,300, to fund increased water costs for Maintenance
District No. 5 (Orchard Parkway-Plumeria Drive). Water costs are higher than anticipated due to increased usage resulting from leaks and damaged irrigation equipment. The Department has addressed this by replacing most of the damaged
irrigation equipment that has been identified; however, the Department will continue to monitor and address other
damages that may result in leaks across the district. A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Transportation
Department
_
$10,200
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation
Department
_
($10,200)
Maintenance District No. 5 (Orchard Parkway-Plumeria
Drive) Fund (357) $0 $0
- 27 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Maintenance District No. 9 (Santa Teresa-Great Oaks) Fund (362) Action Department Use Source
Non-Personal/Equipment (Contractual Tree Services)
This action increases the Transportation Department’s Non- Personal/Equipment appropriation by $27,800, from $138,800 to $166,600, to fund contractual services for critical tree work needed for Maintenance District No. 9 (Santa Teresa- Great Oaks). Throughout the year, the Department’s Arborist team identifies high priority tree work, which includes identifying conditions that pose a danger or other potential emergencies.
In that review, the team identified critical tree work that was needed; however, this work was not included in the original budget. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation
Department
_
$27,800
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation
Department
_
($27,800)
Maintenance District No. 9 (Santa Teresa-Great Oaks)
Fund (362) $0 $0
- 28 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Maintenance District No. 13 (Karina-O'Nel) Fund (366)
Action Department Use Source
Non-Personal/Equipment (Landscape Maintenance)
This action increases the Transportation Department’s Non- Personal appropriation by $2,600, from $32,250 to $34,850, to fund contractual services for landscape maintenance for Maintenance District No. 13 (Karina-O’Nel). The overall cost of landscape maintenance services has increased annually, and the current budgeted amount is insufficient to cover the costs. The ongoing cost increases will be incorporated into the development of the 2026-2027 Base Budget. A corresponding decrease to the Ending Fund Balance is recommended to
offset this action.
Transportation
Department
_
$2,600
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation
Department
_
($2,600)
Maintenance District No. 13 (Karina-O'Nel) Fund (366) $0 $0 - 29 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Maintenance District No. 19 (River Oaks Area Landscaping) Fund (359) Action Department Use Source
Non-Personal/Equipment (Contractual Tree Services)
This action increases the Transportation Department’s Non- Personal/Equipment appropriation by $10,600, from $133,050 to $143,650, to fund contractual services for critical tree work needed for Maintenance District No. 19 (River Oaks Area).
Throughout the year, the Department’s Arborist team identifies high priority tree work, which includes identifying conditions that pose a danger or other potential emergencies. In that review, the team identified the critical tree work that was needed; however, this work was not included in the original budget. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation
Department
_
$10,600
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation
Department
_
($10,600)
Maintenance District No. 19 (River Oaks Area
Landscaping) Fund (359) $0 $0
- 30 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Maintenance District No. 21 (Gateway Place-Airport Parkway) Fund (356) Action Department Use Source
Non-Personal/Equipment (Contractual Tree Services)
This action increases the Transportation Department’s Non- Personal/Equipment appropriation by $10,600, from $58,900 to $69,500, to fund contractual services for critical tree work needed for Maintenance District No. 21 (Gateway Place-
Airport Parkway). Throughout the year, the Department’s Arborist team identifies high priority tree work, which includes identifying conditions that pose a danger or other potential emergencies. In that review, the team identified critical tree work that was needed; however, this work was not included in the original budget. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation
Department
_
$10,600
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation
Department
_
($10,600)
Maintenance District No. 21 (Gateway Place-Airport
Parkway) Fund (356) $0 $0
- 31 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Maintenance District No. 22 (Hellyer Ave.-Silver Creek Valley Rd.) Fund (367) Action Department Use Source
Non-Personal/Equipment (Contractual Tree Services)
This action increases the Transportation Department’s Non- Personal/Equipment appropriation by $10,600, from $106,400 to $117,000, to fund contractual services for critical tree work needed for Maintenance District No. 22 (Hellyer Ave-Silver Creek Valley Road). Throughout the year, the Department’s Arborist team identifies high priority tree work, which includes identifying conditions that pose a danger or other potential emergencies. In that review, the team identified critical tree work that was needed; however, this work was not included in the original budget. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation
Department
_
$10,600
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Transportation
Department
_
($10,600)
Maintenance District No. 22 (Hellyer Ave.-Silver Creek
Valley Rd.) Fund (367) $0 $0
- 32 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Planning Development Fee Program Fund (238)
Action Department Use Source
Personal Services (Overage)
This action increases the Office of the City Attorney's Personal Services appropriation by $40,000 to align funding levels with projected personal services costs. The projected overage is primarily due to vacation sellback costs and higher than budgeted benefit costs. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Office of the City
Attorney
_
$40,000
Development Fee Program - Shared Resources Personal
Services (PBCE) (Overage)
This action increases the Development Fee Program - Shared Resources Personal Services (PBCE) appropriation by
$70,000 to support higher than anticipated personal services costs. The projected overage is primarily due to higher than budgeted costs for salary, retirement, and other benefits. A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Planning, Building
and Code
Enforcement
Department
_
$70,000
Development Fee Program - Shared Resources Personal
Services (ITD) (Overage)
This action increases the Information Technology
Department's Development Fee Program - Shared Resources Personal Services (ITD) appropriation by $34,000 to account for increased costs associated with a lower vacancy savings as well as hiring positions at a higher salary than budgeted.
This action is offset by a decrease to the Ending Fund
Balance as recommended in this memorandum.
Information
Technology
Department _
$34,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Planning, Building
and Code
Enforcement
Department
_
($144,000)
Planning Development Fee Program Fund (238) $0 $0
- 33 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Public Works Development Fee Program Fund (241)
Action Department Use Source
Public Works Development Fee Program - Personal
Services/Fees, Rates, and Charges
This action increases the Public Works Development Fee
Program - Personal Services appropriation and the
corresponding revenue estimate for Fees, Rates, and
Charges by $1.0 million to recognize and allocate revenues from higher than anticipated utility permitting activity associated with PG&E, Comcast, and other
telecommunications-related projects. This additional revenue offsets the projected overage in the Public Works
Development Fee Program – Personal Services appropriation due to higher compensated absence costs incurred in 2024- 2025 for paid employee time off, including sick, holiday, vacation, and jury duty leave.
Public Works
Department
_
$1,000,000 $1,000,000
Development Fee Program - Shared Resources Personal
Services (ITD) (Overage)
This action increases the Information Technology
Department's Development Fee Program - Shared Resources Personal Services (ITD) appropriation by $30,000 to account for increased costs associated with a lower vacancy savings as well as hiring positions at a higher salary than budgeted.
This action is offset by a decrease to the Ending Fund
Balance as recommended in this memorandum.
Information
Technology
Department _
$30,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Public Works
Department
_
($30,000)
Public Works Development Fee Program Fund (241) $1,000,000 $1,000,000 - 34 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Public Works Program Support Fund (150)
Action Department Use Source
Personal Services (Overage)
This action increases the Public Works Department's Personal Services appropriation by $750,000 to address a projected overage due to higher than anticipated compensated absence costs incurred in 2024-2025 for paid employee time off, including sick, holiday, vacation, and jury duty leave for Public Works Department positions that are otherwise
supported by various Capital Funds. Public Works
Department positions directly charge to capital project budgets for active time in support of project delivery; whereas, undesignated time off is charged to the Public Works Program Support Fund in accordance with an internal cost allocation methodology. A separate action to recognize additional
transfers from various supporting Capital Funds is
recommended in this memorandum and will offset this action.
Public Works
Department
_
$750,000
Non-Personal/Equipment (Overage)
This action increases the Public Works Department's Non- Personal/Equipment appropriation by $350,000 to support higher than anticipated costs incurred in 2024-2025 for cell phones, ergonomic assessments, laptops/computer
equipment, software user licenses and other costs. A separate action to recognize additional transfers from various
supporting Capital Funds is recommended in this
memorandum and will offset this action.
Public Works
Department
_
$350,000
Transfers and Reimbursements
This action increases the revenue estimate for Transfers and Reimbursements by $2,037,000, from $26.4 million to $28.4 million, to recognize additional Public Works Capital Program Support Charge transfers from various Capital Funds. The Public Works Program Support Fund is an internal service fund which manages and organizes the staff costs and non- personal/equipment expenses related to the Public Works Department assisting many of the active capital projects. This action will enable Public Works to pursue collecting
reimbursable expenses from various Capital Funds for current and previous year expenses. Corresponding actions to
increase the Capital Program and Public Works Department Support Service Costs appropriations in various Capital Funds and the General Fund are recommended elsewhere in this
memorandum.
Public Works
Department
_
$2,037,000
Ending Fund Balance Adjustment
This action increases the Ending Fund Balance to offset the actions recommended in this memorandum.
Public Works
Department
_
$937,000
Public Works Program Support Fund (150) $2,037,000 $2,037,000 - 35 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Real Property Transfer Tax Fund (404)
Action Department Use Source
Measure E - Interim Housing Maintenance (15% HSP)
This action increases the Measure E - Interim Housing
Maintenance (15% HSP) appropriation by $250,000, from $1.8 million to $2.05 million, to fund higher than anticipated costs for overtime and facility repairs at interim housing sites. At the Santa Teresa Safe Parking Site, a temporary generator has been installed to power the operator's office space pending connection to the electrical grid. Staff is responsible for maintaining this generator, including coverage on
weekends, resulting in additional overtime costs. In addition, the Evans Lane interim housing site has experienced
significant damage due to occupant activity and water
intrusion that has required extensive remediation. A
corresponding decrease to the Measure E - Interim Housing Maintenance Reserve (15% HSP) to offset this action is
recommended in this memorandum.
Public Works
Department
_
$250,000
Measure E - Interim Housing Maintenance Reserve (15% HSP) This action decreases the Measure E - Interim Housing
Maintenance Reserve (15% HSP) by $250,000, from $2.5
million to $2.25 million, to fund higher than anticipated costs for overtime and facility repairs at interim housing sites. A corresponding increase to the Measure E - Interim Housing Maintenance (15% HSP) appropriation to offset this action is recommended in this memorandum.
Public Works
Department
_
($250,000)
Real Property Transfer Tax Fund (404) $0 $0
- 36 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
San José Clean Energy Operating Fund (501)
Action Department Use Source
Energy Efficiency and Conservation Block Grant/Revenue
from Federal Government
This action establishes the Energy Efficiency and
Conservation Block Grant allocation and corresponding
estimate for Revenue from the Federal Government in the amount of $400,063. This grant supports states, tribes, and local governments’ efforts to reduce energy use, lower fossil fuel emissions, and improve energy efficiency through
building, transportation, and industrial electrification projects.
The projects funded by this grant are in alignment with the community programs identified in Energy Department’s 2025 Programs Roadmap Update approved by City Council on April 22, 2025. The total grant award was for $834,110; $297,000 is budgeted in 2025-2026, $137,047 was initially allocated to the Environmental Services Department's Non-
Personal/Equipment appropriation in 2023-2024, and this action budgets the balance of $400,063. The term of the grant is February 1, 2024 thru January 21, 2026.
Energy Department
_
$400,063 $400,063
Debt Service - Interest - CP
This action increases the Debt Service - Interest - Commercial Paper allocation in the San José Clean Energy Fund by
$182,000, from $347,000 to $529,000, due to higher letter of credit fees related to the City of San José's Commercial Paper program. In May 2025, the City Council approved the execution and delivery of a Line of Credit and Reimbursement Agreement, a Fee Agreement, and amendments to financing documents to provide for the issuance of a letter of credit by TD Bank to support the City of San José's Financing
Authority's Lease Revenue Commercial Paper Notes
Program. The fees associated with the new agreement are funded by all programs that are part of the Commercial Paper program, including the General Fund, Parks Capital, San José Clean Energy, and Water Utility System Capital. The Parks Capital, San José Clean Energy, and Water Utility System Capital programs do not have capacity in their existing appropriations for the fees; therefore, adjustments are included in this memorandum to increase the appropriate debt service allocation, accordingly. In the San José Clean Energy Fund, this action is recommended to be offset by a
corresponding reduction to the Ending Fund Balance.
Energy Department
_
$182,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Energy Department
_
($182,000)
San José Clean Energy Operating Fund (501) $400,063 $400,063 - 37 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
San José Opioid Response Fund (130)
Action Department Use Source
Opioid Prevention Grant Program
This action increases the Opioid Prevention Grant Program appropriation by $30,000, from $51,955 to $81,955, to ensure there is sufficient funding for staff capacity to continue to support the grant program, such as managing the application process, overseeing contracts, and planning and coordinating capacity-building trainings and workshops.
Parks, Recreation
and Neighborhood
Services Department
_
$30,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Parks, Recreation
and Neighborhood
Services Department
_
($35,000)
Community Awareness and Education on Opioid Addiction
Prevention - Fire Department
This action increases the Community Awareness and
Education on Opioid Addiction Prevention - Fire Department appropriation by $5,000 from $26,607 to $31,607, to align the funding level with higher than anticipated personal services costs for a graduate intern whose duties are associated with the creation and dissemination of public education materials related to the mitigation of opioid misuse, drug disposal, Good Samaritan laws, and treatment services, in addition to creating an education outreach plan to work with schools and youth- based organizations.
Fire Department
_
$5,000
San José Opioid Response Fund (130) $0 $0
- 38 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
San José-Santa Clara Treatment Plant Operating Fund (513) Action Department Use Source
Inventory (Overage)
This action increases the Inventory appropriation by $300,000, from $600,000 to $900,000, to support increased costs
associated with parts and equipment used for critical repair and refurbishment operations throughout the San José-Santa Clara Regional Wastewater Facility. Over the past three fiscal years, inventory-related costs have increased approximately 45% due primarily to supply chain disruptions and inflation.
This action is offset by a corresponding decrease to the Environmental Services Department's Personal Services
appropriation recommended in this memorandum.
Environmental
Services Department
_
$300,000
Personal Services (Overage)
This action increases Public Works Department's Personal Services appropriation by $75,000 to fund higher than
anticipated staff costs for labor compliance work at the San José-Santa Clara Regional Wastewater Facility. The additional costs are primarily due to extensive efforts to ensure
compliance with labor laws on active projects. These efforts included developing and conducting training for inspectors, construction managers, and project managers; responding to Public Records Act requests; and managing complex wage
theft investigations involving over 60 contractors, certified payroll reviews, and coordination with multiple City
departments and consultants. A corresponding action to
decrease the Environmental Services Department's Personal Services appropriation is recommended to offset this action.
Public Works
Department
_
$75,000
Personal Services (Savings)
This action decreases the Environmental Services
Department's Personal Services appropriation by $385,000 and reallocates the funds to other appropriations in the San José-Santa Clara Treatment Plant Operating Fund. Given the number of vacancies throughout the year at the San José- Santa Clara Regional Wastewater Facility, the Environmental Services Department is projected to end the year with
personal services savings. Corresponding increases to the Environmental Services Department's Inventory appropriation and the Public Works Department's Non-Personal/Equipment and Personal Services appropriations are recommended to address higher than anticipated costs.
Environmental
Services Department
_
($385,000)
- 39 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
San José-Santa Clara Treatment Plant Operating Fund (513) Action Department Use Source
Revenue from Local Agencies (Contributions - Santa Clara) This action decreases the estimate for Revenue from Local Agencies by $4.8 million, from $24.9 million to $20.1 million, to recognize lower than budgeted contributions from the City of Santa Clara that takes into account the estimated third- quarter credit to the City of Santa Clara. This credit
effectively reduces the payment obligation of the City of Santa Clara commensurate with the reconciliation of previous- year contributions and operating costs for the San José-Santa Clara Regional Wastewater Facility and was anticipated in the development of the 2025-2026 Proposed Operating Budget.
This action, along with a similar action to reduce the estimate for Revenue from Local Agencies for contributions from Other Agencies and the estimate for revenue from Transfers and Reimbursements from the Sewer Service and Use Charge
Fund are offset by a corresponding decrease to the Ending Fund Balance recommended in this memorandum.
Environmental
Services Department
_
($4,805,000)
Revenue from Local Agencies (Contributions - Other
Agencies)
This action decreases the estimate for Revenue from Local Agencies by $6.3 million, from $33.4 million to $27.1 million, to recognize lower than budgeted contributions from Other Agencies that takes into account the estimated third-quarter credit to the tributary agencies. This credit effectively reduces the payment obligation of the tributary agencies commensurate with the reconciliation of previous-year
contributions and operating costs for the San José-Santa Clara Regional Wastewater Facility and was anticipated in the development of the 2025-2026 Proposed Operating Budget.
This action, along with a similar action to reduce the estimate for Revenue from Local Agencies for contributions from the City of Santa Clara and the estimate for revenue from
Transfers and Reimbursements from the Sewer Service and Use Charge Fund are offset by a corresponding decrease to the Ending Fund Balance recommended in this memorandum.
Environmental
Services Department
_
($6,272,000)
- 40 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
San José-Santa Clara Treatment Plant Operating Fund (513) Action Department Use Source
Transfers and Reimbursements (Sewer Service and Use
Charge Fund)
This action decreases the estimate for revenue from
Transfers and Reimbursements by $18.8 million, from $99.9 million to $81.0 million, to recognize a lower than budgeted transfer from the Sewer Service and Use Charge Fund that takes into account the estimated third-quarter credit to the City of San José through the Sewer Service and Use Charge Fund. This credit effectively reduces the payment obligation of the City of San José commensurate with the reconciliation of previous-year contributions and operating costs for the San José-Santa Clara Regional Wastewater Facility and was
anticipated in the development of the 2025-2026 Proposed Operating Budget. This action, along with similar actions to reduce the estimate for Revenue from Local Agencies for contributions from the City of Santa Clara and Other Agencies are offset by a corresponding decrease to the Ending Fund Balance recommended in this memorandum.
Environmental
Services Department
_
($18,843,000)
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Environmental
Services Department
_
($29,920,000)
Non-Personal/Equipment (Overage)
This action increases Public Work's Non-Personal/Equipment appropriation by $10,000 to fund the Public Works Cost
Allocation Plan costs related to the personal services
increase. The Public Works Cost Allocation Plan funds
administrative support services like HR, accounting, and IT. A corresponding action to decrease the Environmental Services Department's Personal Services appropriation is
recommended to offset this action.
Public Works
Department
_
$10,000
San José-Santa Clara Treatment Plant Operating Fund
(513) ($29,920,000) ($29,920,000)
- 41 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Sewer Service and Use Charge Fund (541)
Action Department Use Source
Transfer to the San Jose-Santa Clara Treatment Plant
Operating Fund
This action decreases the Transfer to the San José-Santa Clara Treatment Plant Operating Fund by $18.8 million, from $99.9 million to $81.0 million, to recognize the reduced transfer amount due to the credit of contribution funding
commensurate with the reconciliation of previous-year
contributions and operating costs for the San José-Santa Clara Regional Wastewater Facility and was anticipated in the development of the 2025-2026 Proposed Operating Budget.
This action is offset by increases to the Rate Stabilization Reserve ($18.8 million) and the Ending Fund Balance
($43,000) recommended in this memorandum.
Environmental
Services Department
_
($18,843,000)
Rate Stabilization Reserve
This action increases the Rate Stabilization Reserve by $18.8 million, from $2.0 million to $20.8 million, to support future year costs and ensure stability in the trajectory of rate increases necessary to ensure the operation of critical sanitary sewer infrastructure. This action offsets other actions recommended in this memorandum.
Environmental
Services Department
_
$18,800,000
Ending Fund Balance Adjustment
This action increases the Ending Fund Balance to offset the actions recommended in this memorandum.
Environmental
Services Department
_
$43,000
Sewer Service and Use Charge Fund (541) $0 $0
- 42 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
South Bay Water Recycling Operating Fund (570)
Action Department Use Source
SVCWD - Advanced Water Treatment
This action increases the SCVWD - Advanced Water
Treatment appropriation by $500,000, from $5.0 million to $5.5 million. The annual payment to Valley Water (formerly the Santa Clara Valley Water District) is based on water sales for the year and the operational costs supporting South Bay Water Recycling. After reconciling revenues and expenditures, the year-end estimate for the payment obligation is higher than originally projected and was anticipated in the
development of the 2025-2026 Proposed Operating Budget. A corresponding decrease to the Environmental Services
Department's Personal Services appropriation by $500,000 is recommended in this memorandum.
Environmental
Services Department
_
$500,000
Personal Services (Vacancy Savings)
This action decreases the Environmental Services
Department's Personal Services appropriation by $500,000 to recognize savings due to position vacancies in the South Bay Water Recycling program. This savings is recommended to be reallocated to offset the higher costs for the SCVWD -
Advanced Water Treatment Payment appropriation.
Environmental
Services Department
_
($500,000)
South Bay Water Recycling Operating Fund (570) $0 $0
- 43 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Storm Sewer Operating Fund (446)
Action Department Use Source
Yard Trimming Collection/Processing (Overage)
This action increases the Environmental Services
Department's Yard Trimming Collection/Processing
appropriation by $250,000, from $3.1 million to $3.3 million, for higher than expected contractual service costs for street sweeping and clearing debris from public right-of-way. These services, which clear and prevent debris from entering storm drains, required selected additional service at various locations throughout the City. A corresponding action to decrease the Ending Fund Balance is recommended to offset this action.
Environmental
Services Department
_
$250,000
Non-Personal/Equipment (Vehicle Rentals)
This action increases the Transportation Department’s Non- Personal/Equipment appropriation by $352,000, from $4.7 million to $5.1 million, to fund rental costs for vehicles needed to support the Department’s storm sewer maintenance fleet.
Several of the Department's street sweepers and combination sewer trucks need repairs and are out of service. The
vehicles are scheduled for replacement, however, due to supply chain constraints, there is a resulting backlog in procurement of replacement vehicles. While the repairs and replacement parts remain pending, the department has relied on rented vehicles to continue meeting ongoing service levels.
A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Transportation
Department
_
$352,000
Personal Services (Overage)
This action increases the Office of the City Attorney's Personal Services appropriation by $52,000, from $142,360 to $194,360, to align funding levels with projected personal services costs. This action is part of a series of adjustments to realign funding levels for the Office of City Attorney's personal services costs across multiple funding sources, as recommended elsewhere in this memorandum.
Office of the City
Attorney
_
$52,000
Non-Personal/Equipment (Overage)
This action increases Public Works Department's Non-
Personal/Equipment appropriation by $23,0000 to fund
contract services for an unanticipated storm pump repair. A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Public Works
Department
_
$23,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Environmental
Services Department
_
($677,000)
Storm Sewer Operating Fund (446) $0 $0
- 44 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Supplemental Law Enforcement Services Fund (414)
Action Department Use Source
SLES Grant 2018-2020
This action increases the Supplemental Law Enforcement
Services (SLES) Grant 2018-2020 appropriation to the Police Department by $250 to appropriate funds from a liquidation of a prior year encumbrance. These funds were part of a grant award and needs to be appropriated to allow for the full use of the grant award before the end of the grant term. These funds are used to provide additional resources for frontline law enforcement activities such as department hardware,
software, officer safety equipment and enhancements in
investigations and crime prevention, during the term of the grant from October 1, 2018 through June 30, 2025.
Police Department
_
$250
SLES Grant 2020-2022
This action increases the Supplemental Law Enforcement
Services (SLES) Grant 2020-2022 appropriation to the Police Department by $687 to appropriate funds from a liquidation of a prior year encumbrance. These funds were part of a grant award and needs to be appropriated to allow for the full use of the grant award before the end of the grant term. These funds are used to provide additional resources for frontline law enforcement activities such as department hardware,
software, officer safety equipment and enhancements in
investigations and crime prevention, during the term of the grant from October 1, 2020 through June 30, 2025.
Police Department
_
$687
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Police Department
_
($937)
Supplemental Law Enforcement Services Fund (414) $0 $0
- 45 -
2024-2025 Special Funds Recommended Budget Adjustments Summary 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 $1.5 million, from $24.0 million to $25.5 million, to reflect higher than anticipated collections during 2024-2025. The Transient Occupancy Tax, along with the
Convention Center Facilities District Special Tax, has
outperformed initial forecasts for the duration of 2024-2025, 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 and Programs Reserve ($375,000), San José
Convention and Visitors Bureau ($375,000), and transfer to the Convention and Cultural Affairs Fund ($750,000) 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 Convention and Cultural Affairs Fund
This action increases the Transfer to the Convention and Cultural Affairs Fund by $750,000, from $11.7 million to $12.4 million, as part of a series of adjustments to allocate higher than anticipated Transient Occupancy Tax revenue in 2024- 2025. The Transient Occupancy Tax, along with the
Convention Center Facilities District Special Tax, has
outperformed initial forecasts for the duration of 2024-2025, led by higher demand for short-term lodging and higher
revenue per available room (RevPar). The additional estimated revenue ($1.5 million) is recommended to be proportionately allocated to the Cultural Grants and Programs Reserve
($375,000), San José Convention and Visitors Bureau
($375,000), and transfer to the Convention and Cultural Affairs Fund ($750,000) in accordance with the Municipal Code as described elsewhere in this memorandum.
City Manager -
Office of Economic
Development and
Cultural Affairs
_
$750,000
Cultural Grants and Programs Reserve
This action increases the Cultural Grants and Programs
Reserve appropriation by $375,000, from $2.5 million to $2.9 million as part of a series of adjustments to allocate higher than anticipated Transient Occupancy Tax revenue in 2024- 2025. The Transient Occupancy Tax, along with the
Convention Center Facilities District Special Tax, has
outperformed initial forecasts for the duration of 2024-2025, led by higher demand for short-term lodging and higher
revenue per available room (RevPar). The additional estimated revenue ($1.5 million) is recommended to be proportionately allocated to the Cultural Grants and Programs Reserve
($375,000), San José Convention and Visitors Bureau
($375,000), and transfer to the Convention and Cultural Affairs Fund ($750,000) in accordance with the Municipal Code as described elsewhere in this memorandum.
City Manager -
Office of Economic
Development and
Cultural Affairs
_
$375,000
- 46 -
2024-2025 Special Funds Recommended Budget Adjustments Summary 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 $375,000, from $6.0 million to $6.4 million, as part of a series of adjustments to allocate higher than anticipated Transient Occupancy Tax revenue in 2024- 2025. The Transient Occupancy Tax, along with the
Convention Center Facilities District Special Tax, has
outperformed initial forecasts for the duration of 2024-2025, led by higher demand for short-term lodging and higher
revenue per available room (RevPar). The additional estimated revenue ($1.5 million) is recommended to be proportionately allocated to the Cultural Grants and Programs Reserve
($375,000), San José Convention and Visitors Bureau
($375,000), and transfer to the Convention and Cultural Affairs Fund ($750,000) in accordance with the Municipal Code as described elsewhere in this memorandum.
City Manager -
Office of Economic
Development and
Cultural Affairs
_
$375,000
Transient Occupancy Tax Fund (461) $1,500,000 $1,500,000 - 47 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Vehicle Maintenance and Operations Fund (552)
Action Department Use Source
Non-Personal/Equipment (Overage)
This action increases the Public Works Department's Non- Personal/Equipment appropriation by $880,000 to support higher than anticipated costs incurred for vehicle repairs. The projected overage is primarily due to contractual mechanic and body shop services needed to supplement staff capacity for labor-intensive repairs and for unforeseen emergency repairs due to accidents and vandalism of Police and other City vehicles. Corresponding actions to decrease the
Inventory Purchases appropriation and Fuel Usage Reserve are recommended to offset this action.
Public Works
Department
_
$880,000
Inventory Purchases (Fuel Savings)
This action decreases the Inventory Purchases appropriation by $450,000, from $10.7 million to $10.3 million, to recognize anticipated savings from fuel usage and pricing relative to original projections for 2024-2025. This action is part of a series of recommended adjustments to reallocate funds to the Public Works Department’s Personal Services and Non-
Personal/Equipment appropriations to offset projected
overages for overtime usage and for contractual mechanic and body shop services for labor-intensive and unforeseen emergency vehicle repairs.
Public Works
Department
_
($450,000)
Personal Services (Overage)
This action increases the Public Works Department's Personal Services appropriation by $70,000 to support higher than anticipated personal services costs due to the use of
overtime to address backlogs and provide mandatory standby and callback hours for essential City operations, including Airport EV buses, Fire Department vehicles, and Happy
Hollow Park & Zoo rides. Corresponding actions to decrease the Inventory Purchases appropriation and Fuel Usage
Reserve are recommended to offset this action.
Public Works
Department
_
$70,000
Fuel Usage Reserve
This action eliminates the Fuel Usage Reserve in the amount of $500,000 to partially offset projected overages in the Public Works Department's Non-Personal/Equipment and
Personal Services appropriations, as described elsewhere in this memorandum. The Fuel Usage Reserve is established
annually, supported by inter-departmental charges, to buffer the Vehicle Maintenance and Operations Fund against
significant fluctuations in fuel prices and usage.
Public Works
Department
_
($500,000)
- 48 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Vehicle Maintenance and Operations Fund (552)
Action Department Use Source
Police Vehicle Replacements/Transfers and Reimbursements This action decreases the Police Vehicle Replacements
appropriation by $5.0 million, from $17.2 million to $12.2 million, and decreases the corresponding revenue estimate for Transfers and Reimbursements by $5.0 million. After
analyzing vehicle purchase orders and anticipated delivery, one-time savings can be realized without any near-term
impacts to the Police Department’s vehicle replacement
schedule. The Public Works' Fleet Division will continue to fulfill purchase order requests for eligible vehicle
replacements in 2025-2026 from ongoing ($7.0 million) and rebudgeted funds ($5.5 million). The replacement schedule will be evaluated annually and funding adjustments will be made accordingly as part of the annual development of the budget.
Public Works
Department
_
($5,000,000) ($5,000,000)
Vehicle Maintenance and Operations Fund (552) ($5,000,000) ($5,000,000) - 49 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Water Utility Fund (515)
Action Department Use Source
Water Quality Testing Reserve/Other Revenue
This action establishes the Water Quality Testing Reserve in the amount of $105,466 and increases the estimate for Other Revenue by the same amount to recognize revenue
associated with the settlement of a lawsuit regarding the contamination of potable water sources with polyfluoroalkyl substances (PFAS). The establishment of the Water Quality Testing Reserve will support future efforts to test groundwater for PFAS contamination as needed.
Environmental
Services Department
_
$105,466 $105,466
Non-Personal/Equipment/Fees, Rates, and Charges
(Wholesale Water Purchases and Retail Water Sales)
This action increases the Environmental Services
Department's Non-Personal/Equipment appropriation and the revenue estimate for Fees, Rates, and Charges by $1.0
million. This action recognizes additional retail water sales revenues and allocates funding to support additional wholesale water purchases due to higher than expected potable water flows to Municipal Water System customers, based on
updated groundwater volume flow data thru May 2025.
Environmental
Services Department
_
$1,000,000 $1,000,000
Personal Services (Overage)
This action increases the Information Technology
Department's Personal Services appropriation by $36,000 to account for increased costs associated with a lower vacancy savings as well as hiring positions at a higher salary than budgeted. This action is offset by a decrease to the Ending Fund Balance as recommended in this memorandum.
Information
Technology
Department
_
$36,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Environmental
Services Department
_
($36,000)
Water Utility Fund (515) $1,105,466 $1,105,466
- 50 -
2024-2025 Special Funds Recommended Budget Adjustments Summary Year End Adjustments
Workforce Development Fund (290)
Action Department Use Source
Dislocated Workers
This action decreases the Dislocated Workers appropriation by $600,000, from $2.4 million to $1.8 million, to recognize savings and reallocate funding to the Adult Workers
appropriation. The reallocation is needed due to more
enrollments than anticipated in the Adult Worker program. The Dislocated Worker program provides services to assist
individuals in re-entering the workforce after a job loss, mass layoffs, global trade dynamics, or transitions in economic sectors. Savings in the Dislocated Workers appropriation is anticipated due to fewer enrollments in the Dislocated Workers program, and there is flexibility to transfer funds between the Dislocated Worker and Adult Worker programs based on the needs of each program. A corresponding increase to the Adult Workers appropriation is recommended to offset this action.
City Manager -
Office of Economic
Development and
Cultural Affairs
_
($600,000)
Adult Workers
This action increases the Adult Workers appropriation by $600,000, from $2.3 million to $2.9 million to fund higher than anticipated enrollments in the Adult Workers program. The Adult Workers program enables workers to obtain good jobs by providing them with job search assistance and training
opportunities. There is flexibility to transfer funds between the Adult Workers and Dislocated Workers program depending on the need. A corresponding decrease to the Dislocated Workers appropriation is recommended to offset this action.
City Manager -
Office of Economic
Development and
Cultural Affairs
_
$600,000
Workforce Development Fund (290) $0 $0
- 51 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Airport Capital Improvement Fund (520)
Action Department Use Source
Airfield Configuration Updates
This action increases the Airfield Configuration Updates appropriation by $1.9 million, from $25.2 million to $27.1 million, to provide funding for stormwater expenses associated with the Taxiway V reconstruction project. The Airport Department applied and received approval from the federal government that the stormwater expenses are eligible to be reimbursed for the project. A corresponding increase to the estimate for Revenue from Federal Government is recommended in the
memorandum.
Airport $1,940,000
Revenue from the Federal Government (Airfield Configuration Updates)
This action increases the estimate for Revenue from Federal Government by $1.9 million, from $51.3 million to $53.2 million, to recognize the Airport Improvement Program grant reimbursement from the Federal Aviation Administration for stormwater expenses associated with the Taxiway V reconstruction project. A corresponding action to increase the Airfield Configuration Updates appropriation is recommended in the memorandum.
$1,940,000
Airport Capital Improvement Fund (520) TOTAL $1,940,000 $1,940,000 Airport
ATTACHMENT C
- 1 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Construction Excise Tax Fund (465)
Action Department Use Source
Better Bikeways (OBAG)
This action eliminates the Better Bikeways (OBAG) appropriation by $688,000 as the project was completed under budget. This project was partially funded by a grant via reimbursements, with corresponding actions to decrease the estimate for Revenue from the Federal Government by $510,000 and to increase the Ending Fund Balance by $178,000 due to savings in the City’s match of the grant.
Transportation $(688,000)
Canoas Garden Avenue Crosswalk
This action establishes the Canoas Garden Avenue Crosswalk appropriation in the amount of $121,000. This project initially provided for funding in the General Fund to install an enhanced crosswalk on Canoas Garden Avenue to provide safety for pedestrians who walk to and from the Santa Clara Valley Transportation Authority Curtner Light Rail Station and University Preparatory Academy. The project location was subsequently changed to Forrest Avenue and Bellarose Drive, which resulted in higher costs for the project. This action allocates funding for the additional costs in the Construction Excise Tax Fund. A corresponding action to decrease the Ending Fund Balance in the same amount is recommended to offset this action.
Transportation $121,000
Capital Program and Public Works Department Support Service Costs (Pavement Maintenance - VTA Measure B 2016 Fund)
This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $265,000, from $763,000 to $1.0 million, in the Pavement Maintenance - VTA Measure B 2016 Fund for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Pavement Maintenance program. A corresponding decrease to the Pavement Maintenance - VTA Measure B 2016 appropriation is recommended to offset this action.
Public Works $265,000
Developer Contributions (Fiber Optic Permit Engineering - Fees) This action increases the revenue estimate for Developer Contributions for Utility Company Fiber Optic Permit Fees by $140,000 as revenue is anticipated to be higher than expected due to increased activity. The revenues received fund the issuance of new permits for fiber optics to utility companies. A corresponding action to increase the Fiber Optics Permit Engineering appropriation is recommended to offset this action. $140,000
Ending Fund Balance Adjustment
This action increases the Ending Fund Balance to offset the actions recommended in this memorandum.
Finance $7,000
Fiber Optic Permit Engineering
This action increases the Fiber Optic Permit Engineering appropriation by $140,000, from $432,000 to $572,000, due to higher than anticipated activity for fiber optic utility permits. Permits are issued to work or place facilities in the public right-of-way. A corresponding action to increase the revenue estimate for Developer Contributions in the same amount is recommended in this memorandum.
Public Works $140,000
Transportation
- 2 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Construction Excise Tax Fund (465)
Action Department Use Source
Pavement Maintenance - State Gas Tax
This action decreases the Pavement Maintenance - State Gas Tax appropriation by $256,000, from $10.6 million to $10.3 million, and reallocates the funding to the Streetlight Wire Replacement appropriation for repairs to City streetlights resulting from thefts of the copper wire. A corresponding action to increase the Streetlight Wire Replacement appropriation in the same amount is recommended to offset this action.
Transportation $(256,000)
Pavement Maintenance - VTA 2016 Measure B
This action decreases the Pavement Maintenance - VTA Measure B 2016 appropriation by $265,000, from $36.1 million to $35.8 million, and reallocates the funding due to higher than anticipated costs incurred by the Public Works Department while providing support to the pavement maintenance program. A corresponding increase to the Capital Program and Public Works Department Support Service Costs appropriation is recommended to offset this action.
Transportation $(265,000)
Revenue from Local Agencies (Walk n' Roll - VTA Measure B 2016) This action increases the estimate for Revenue from Local Agencies by $216,000 for the Walk n' Roll - VTA Measure B 2016 funds. The additional revenue aligns the budget with the 2024-2025 estimate from the Valley Transportation Authority ($131,000) and actual reimbursable expenditures ($85,000) for the project. A corresponding action to increase the VTA: Measure B 2016 - Walk n' Roll appropriation is also recommended to offset this action.
$216,000
Revenue from the Federal Government (OBAG - Bikeways Program) This action decreases the estimate for Revenue from the Federal Government for OBAG Bikeways Program grant funds that are not needed because the project was completed with budget savings. A decrease to the Better Bikeways (OBAG) appropriation in the amount of $688,000, which includes City match funding, and an increase to the Ending Fund Balance by $178,000 are recommended to offset this action.
$(510,000)
Streetlight Wire Replacement (Construction Excise Tax Fund) This action reestablishes the Streetlight Wire Replacement appropriation by $50,000 in the Construction Excise Tax Fund. Thefts of the copper wire from streetlights are on the rise, which has left City streetlights inoperable. This funding enables the Department to begin the repairs on the streetlights. Actions totaling $456,000 are included in this memorandum to allocate funding for this purpose in the Pavement Maintenance - State Gas Tax Fund ($256,000); General Fund ($100,000); and Construction Excise Tax Fund ($50,000). Funding of $1.0 million was also recommended in the 2026-2030 Proposed Capital Improvement Program to address this issue. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Transportation $50,000
Transportation
Transportation
- 3 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Construction Excise Tax Fund (465)
Action Department Use Source
Streetlight Wire Replacement (Pavement Maintenance - State Gas Tax Fund)
This action establishes the Streetlight Wire Replacement appropriation by $256,000 in the Pavement Maintenance - State Gas Tax Fund.
Thefts of the copper wire from streetlights are on the rise, which has left City streetlights inoperable. This funding enables the Department to begin the repairs on the streetlights. Actions totaling $456,000 are included in this memorandum to allocate funding for this purpose in the Pavement Maintenance - State Gas Tax Fund ($256,000); General Fund ($100,000); and Construction Excise Tax Fund ($50,000). Funding of $1.0 million was also recommended in the 2026-2030 Proposed Capital Improvement Program to address this issue. A corresponding action to decrease the Pavement Maintenance - State Gas Tax appropriation by $256,000 is recommended to offset the action in the Pavement Maintenance - State Gas Tax Fund.
Transportation $256,000
Walk n' Roll - VTA Measure B 2016
This action increases the Walk n' Roll - VTA Measure B 2016 appropriation by $216,000, from $419,000 to $635,000, in the Construction Excise Tax Fund. The additional funding will align the budget with the 2024-2025 estimate from the Valley Transportation Authority ($131,000) and actual reimbursable expenditures ($85,000) for the project. A corresponding increase to the estimate for Revenue from Local Agencies is recommended to offset this action.
Transportation $216,000
Construction Excise Tax Fund (465) TOTAL $(154,000) $(154,000) - 4 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Council District 5 Construction and Conveyance Tax Fund (382) Action Department Use Source
All Inclusive Playground - Emma Prusch
This action establishes the All Inclusive Playground - Emma Prusch project in the amount of $80,000. This project is currently budgeted in the Parks City-Wide Construction and Conveyance Tax Fund ($128,800) and Emma Prusch Fund ($150,000); however, additional funding is needed for higher costs associated with the playground equipment replacement. Therefore, this memorandum includes actions to allocate funding to ensure sufficient funding is available to complete the project, with the total project funding increasing from $278,800 to $358,800. A corresponding decrease to the Ending Fund Balance is included in this memorandum to offset this action.
Parks, Recreation
and Neighborhood
Services
$80,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(80,000)
Council District 5 Construction and Conveyance Tax Fund (382) TOTAL
- 5 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Emma Prusch Fund (131)
Action Department Use Source
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Services Costs appropriation by $5,000, from $1,000 to $6,000, for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Parks and Community Facilities Development Program.
A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Public Works $5,000
Emma Prusch Park Capital Repairs
This action increases the Emma Prusch Park Capital Repairs appropriation by $50,000, from $100,000 to $150,000. Additional funding is needed to support unanticipated safety costs at Emma Prusch Park to replace the heating, ventilation and air conditioning (HVAC) and to install an emergency vehicle gate in the overflow parking lot to comply with fire safety regulations. A corresponding recommendation to decrease the Ending Fund Balance is included in this memorandum to offset this action.
Parks, Recreation
and Neighborhood
Services
$50,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Finance $(55,000)
Emma Prusch Fund (131) TOTAL
- 6 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Fire Construction and Conveyance Tax Fund (392)
Action Department Use Source
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $5,000, from $20,000 to $25,000, for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Public Safety Capital Program. A corresponding decrease to the Ending Fund Balance is recommended in this memorandum to offset this action.
Public Works $5,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(5,000)
Fire Construction and Conveyance Tax Fund (392) TOTAL
- 7 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
General Purpose Parking Capital Fund (559)
Action Department Use Source
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $131,000, from $305,000 to $436,000, for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Parking Capital Program. A corresponding decrease to the Ending Fund Balance is recommended to offset this action.
Public Works $131,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(131,000)
General Purpose Parking Capital Fund (559) TOTAL
- 8 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Measure T: Public Safety and Infrastructure Bond Fund (498) Action Department Use Source
Measure T - Police Air Support Hangar
This action increases the Measure T - Police Air Support Hangar appropriation by $495,000, from $2.2 million to $2.7 million, as additional funding is needed to add a fire foam suppression system.
The hangar was originally designed with a high-hazard wet fire sprinkler system, as no on-site aircraft maintenance was planned. When maintenance tasks were added during the construction, the Fire Department required a fire foam suppression system to meet updated safety codes. A corresponding decrease to the Program Reserve (Public Safety) is recommended to offset this action.
Public Works $495,000
Program Reserve (Public Safety)
This action decreases the Program Reserve (Public Safety) to offset the action recommended in this memorandum.
Public Works $(495,000)
Measure T: Public Safety and Infrastructure Bond Fund (498) TOTAL
- 9 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Park Yards Construction and Conveyance Tax Fund (398)
Action Department Use Source
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Services Costs appropriation by $2,000, from $1,000 to $3,000, for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Parks and Community Facilities Development Program.
A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Public Works $2,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(2,000)
Park Yards Construction and Conveyance Tax Fund (398) TOTAL - 10 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Parks Central Construction and Conveyance Tax Fund (390) Action Department Use Source
2017 Flood - Commercial Paper Debt Service and Letter of Credit Fees (Commercial Paper Program)
This action increases the debt service allocation in the 2017 Flood - Commercial Paper Debt Service and Letter of Credit Fees appropriation by $5,000, from $80,000 to $85,000, due to higher letter of credit fees related to the City of San José's Commercial Paper program. In May 2025, the City Council approved the execution and delivery of a Line of Credit and Reimbursement Agreement, a Fee Agreement, and amendments to financing documents to provide for the issuance of a letter of credit by TD Bank to support the City of San José's Financing Authority's Lease Revenue Commercial Paper Notes Program. The fees associated with the new agreement are funded by all programs that are part of the Commercial Paper program, including the General Fund, Parks Central Construction and Conveyance Tax Fund, San José Clean Energy Fund, and Water Utility Capital Fund. The Parks Capital, San José Clean Energy, and Water Utility Capital programs do not have capacity in their existing appropriations for the fees; therefore, adjustments are included in this memorandum to increase the appropriate debt service allocation, accordingly. In the Parks Central Construction and Conveyance Tax Fund, this action is recommended to be offset by a corresponding reduction to the Ending Fund Balance.
Parks, Recreation
and Neighborhood
Services
$5,000
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Services Costs appropriation by $40,000, from $949,000 to $989,000, for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Parks and Community Facilities Development Program.
A corresponding decrease to the Ending Fund Balance is
recommended to offset this action.
Public Works $40,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the actions recommended in this memorandum.
Finance $(65,000)
Pools and Fountains
This action increases the Pools and Fountains appropriation by $20,000, from $165,000 to $185,000. A recent inspection by the Santa Clara County Department of Environmental Health found City pools are not meeting the standard health safety requirements set by the County. Therefore, this action allocates additional funding to support work related to cleaning, maintaining, and sanitizing City pools before the start of the 2025 summer swim season. A corresponding decrease to the Ending Fund Balance is included in this memorandum to offset this action.
Parks, Recreation
and Neighborhood
Services
$20,000
Parks Central Construction and Conveyance Tax Fund (390) TOTAL
- 11 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
San José-Santa Clara Treatment Plant Capital Fund (512) Action Department Use Source
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $196,000, from $828,000 to $1.0 million, for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Water Pollution Capital Program. A corresponding decrease to the Ending Fund Balance is recommended in this memorandum to offset this action.
Public Works $196,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(196,000)
San José-Santa Clara Treatment Plant Capital Fund (512) TOTAL - 12 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Service Yards Construction and Conveyance Tax Fund (395) Action Department Use Source
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $30,000, from $260,000 to $290,000, for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Service Yards Capital Program. A corresponding decrease to the Ending Fund Balance is recommended in this memorandum to offset this action.
Public Works $30,000
Central Service Yard - Water Main Replacement
This action increases the Central Service Yard - Water Main Replacement appropriation by $140,000, from $1.68 million to $1.82 million, to fund additional project oversight. The project, initially approved for a three-month construction duration, began in July 2024 with an expected completion date in October 2024. However, due to unforeseen construction difficulties, the project has extended beyond the approved timeline and, as of May 2025, remains under construction. The additional funding will cover Public Works staff time required to monitor construction activities, attend meetings, manage project documentation, and perform inspections and testing. This action will also fund construction change orders for additional work needed to complete the project. A corresponding action to decrease Mabury Yard - Elevator Modernization is recommended in this memorandum to offset this action.
Public Works $140,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset actions recommended in this memorandum.
Finance $(30,000)
Mabury Yard - Elevator Modernization
This action decreases the Mabury Yard - Elevator Modernization appropriation by $140,000, from $150,000 to $10,000, to reallocate funding to Central Service Yard - Water Main Replacement project to provide for additional project oversight due to prolonged construction timeline. A corresponding action to increase the Central Service Yard - Water Main Replacement appropriation is recommended in this memorandum to offset this action.
Public Works $(140,000)
Service Yards Construction and Conveyance Tax Fund (395) TOTAL - 13 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Sewer Service and Use Charge Capital Improvement Fund (545) Action Department Use Source
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $829,000, from $1.9 million to $2.7 million, for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Sanitary Sewer Capital Program. A corresponding decrease to the Ending Fund Balance is recommended in this memorandum to offset this action.
Public Works $829,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(829,000)
Sewer Service and Use Charge Capital Improvement Fund (545) TOTAL
- 14 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Storm Drainage Fee Fund (413)
Action Department Use Source
Capital Program and Public Works Department Support Service Costs This action establishes the Capital Program and Public Works Department Support Service Costs appropriation in the amount of $10,000 for labor and professional services costs incurred by the Public Works Department while supporting the Storm Sewer Capital Program. A corresponding decrease to the Ending Fund Balance is recommended in this memorandum to offset this action.
Public Works $10,000
Ending Fund Balance Adjustment
This action decreases Ending Fund Balance to offset an action recommended in this memorandum.
Finance $(10,000)
Storm Drainage Fee Fund (413) TOTAL
- 15 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Storm Sewer Capital Fund (469)
Action Department Use Source
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $208,000, from $568,000 to $776,000, for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Storm Sewer Capital Program. A corresponding decrease to the Ending Fund Balance is recommended in this memorandum to offset this action.
Public Works $208,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(208,000)
Storm Sewer Capital Fund (469) TOTAL
- 16 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Subdivision Park Trust Fund (375)
Action Department Use Source
Bascom Community Center Safety Improvements
This action establishes the Bascom Community Center Safety Improvements project in the amount of $60,000. This project provides funding for fire alarm system improvements that are needed to ensure compliance with fire safety regulations and to upgrade the heating, ventilation and air conditioning (HVAC) system to allow the community a place to go during excessively hot summer days. A corresponding recommendation to decrease the Future PIO/PDO Project Reserve is included in this memorandum to offset this action.
Parks, Recreation
and Neighborhood
Services
$60,000
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Services Costs appropriation by $120,000, from $769,000 to $889,000, for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Parks and Community Facilities Development Program.
A corresponding decrease to the Future PDO/PIO Project Reserve is recommended to offset this action.
Public Works $120,000
De Anza Park Playground Renovation
This action establishes the De Anza Park Playground Renovation appropriation in the amount of $100,000. The 2025-2027 Proposed Biennial Capital Budget allocated this funding in 2025-2026; however, since this project is now occurring in 2024-2025, it is necessary to advance these funds from 2025-2026 to 2024-2025. The
Recommended Amendments to the 2025-2026 Proposed Operating and 2025-2027 Proposed Biennial Capital Budget Manager’s Budget Addendum includes a recommendation to reduce the De Anza Park Playground Renovation project in 2025-2026. A corresponding recommendation to decrease the Future PDO/PIO Project Reserve is included in this memorandum.
Parks, Recreation
and Neighborhood
Services
$100,000
Developer Contributions (Eiichi Edward Sakauye Park In Lieu Fees) This action establishes the estimate for Developer Contributions in the amount of $1.6 million to recognize in lieu fees paid for the Eiichi Edward Sakauye Park. On April 29,2025, the City Council approved the Park Master Plan, the turnkey parkland agreement, and the official park name for the residential developer to construct the future park. As part of this agreement, the developer provided funding for the City’s design review and inspection costs ($1.4 million) related to the development of a future 2.5-acre public park and administrative costs ($240,000) that will be placed in the reserve until the funding is allocated in the next budget process. Corresponding recommendations to establish the Eiichi Edward Sakauye Park Design Review and Inspection and to increase the Future PDO/PIO Projects Reserve are included in this memorandum to offset this action.
$1,599,000Parks, Recreation
and Neighborhood
Services
- 17 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Subdivision Park Trust Fund (375)
Action Department Use Source
Eiichi Edward Sakauye Park Design Review and Inspection This action establishes the Eiichi Edward Sakauye Park Design Review and Inspection project in the amount of $1.4 million. On April 29, 2025, the City Council approved the Park Master Plan, the turnkey parkland agreement, and the official park name for a residential developer to construct a future 2.5-acre public park near Seely Avenue and Montague Expressway. This funding will support the City's costs for design development, review of construction documents, project management and coordination, permitting, and inspection of contractor's work for the future park. A corresponding recommendation to establish the revenue estimate for Developer Contributions is included in this memorandum.
Parks, Recreation
and Neighborhood
Services
$1,359,000
Future PDO / PIO Projects Reserve
This action decreases the Future PIO/PDO Projects Reserve to offset the actions recommended in this memorandum.
Parks, Recreation
and Neighborhood
Services
$(229,000)
Guadalupe River Park Ranger Station Rehabilitation
This action increases the Guadalupe River Park Ranger Station Rehabilitation appropriation by $138,000, from $453,000 to $591,000.
This funding will support higher costs and additional unanticipated work such as additional soft costs, improving the concrete areas at the plaza and main deck, installing utility pedestals, and other minor repairs and upgrades at the plaza. A corresponding action to decrease the Future PDO/PIO Projects Reserve is included in this memorandum to offset this action.
Parks, Recreation
and Neighborhood
Services
$138,000
Ramac Park Turf Improvement
This action establishes the Ramac Park Turf Improvement project in the amount of $51,000. The 2025-2027 Proposed Biennial Capital Budget allocated this funding in 2025-2026; however, since this project is now occurring in 2024-2025, it is necessary to advance these funds from 2025-2026 to 2024-2025. The Recommended Amendments to the 2025-2026 Proposed Operating and 2025-2027 Proposed Biennial Capital Budget Manager’s Budget Addendum includes a
recommendation to reduce the Ramac Park Turf Improvement project in 2025-2026. A corresponding recommendation to decrease the Future PDO/PIO Project Reserve is included in this memorandum.
Parks, Recreation
and Neighborhood
Services
$51,000
Subdivision Park Trust Fund (375) TOTAL $1,599,000 $1,599,000 - 18 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Underground Utility Fund (416)
Action Department Use Source
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $21,000, from $73,000 to $94,000, for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Developer Assisted Projects Capital Program. A corresponding decrease to the Ending Fund Balance is recommended in this report to offset this action.
Public Works $21,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(21,000)
Underground Utility Fund (416) TOTAL
- 19 -
Capital Funds Recommended Budget Adjustments Summary
2024-2025 Year-End Budget Review
Water Utility Capital Fund (500)
Action Department Use Source
Capital Program and Public Works Department Support Service Costs This action increases the Capital Program and Public Works Department Support Service Costs appropriation by $150,000, from $287,000 to $437,000, for higher than anticipated labor and professional services costs incurred by the Public Works Department while supporting the Water Utility Capital Program. A corresponding decrease to the Ending Fund Balance is recommended in this memorandum to offset this action.
Public Works $150,000
Debt Service
This action increases the Debt Service appropriation by $69,000, from $303,000 to $372,000, due to higher letter of credit fees related to the City of San José's Commercial Paper program. On May 6, 2025, City Council approved the execution and delivery of a Line of Credit and Reimbursement Agreement, a Fee Agreement, and amendments to financing documents to provide for the issuance of a letter of credit by TD Bank to support the City of San José's Financing Authority's Lease Revenue Commercial Paper Notes Program. The fees associated with the new agreement are funded by all programs that are part of the Commercial Paper program, including the General Fund, Parks Capital, Clean Energy, and Water Utility Capital. The Parks Capital, San José Clean Energy, and Water Utility Capital programs do not have capacity in their existing appropriations for the fees; therefore, adjustments are included in this memorandum to increase the appropriate debt service allocation, accordingly. A corresponding action to decrease the Ending Fund Balance is included in this memorandum to offset this action.
Environmental
Services
$69,000
Ending Fund Balance Adjustment
This action decreases the Ending Fund Balance to offset the action recommended in this memorandum.
Finance $(219,000)
Water Utility Capital Fund (500) TOTAL
- 20 -
General Fund
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
USE SOURCE NET COST
Department/Proposal
Personal
Services
Non-
Personal/
Equipment
T
otal Use
Revenue
Beg Fund
Balance
DEP
ARTMENTAL EXPENSES
Finance Department
Required T
echnical-Rebalancing Actions Non-Personal/Equipment (Savings) - ($150,000) ($150,000) - - ($150,000) Personal Services (Overage) $150,000 - $150,000 - - $150,000 Fire Department
Grants-Reimbursements-Fees
Non-Personal/Equipment/Revenue
from State of California (Strike
Team Reimbursement)
- $166,553 $166,553 $166,553 - -
Personal Services/Revenue from
Federal Government (FEMA
Deployments)
$1
16,091 - $116,091 $116,091 - -
Personal Services/Revenue from
Federal Government (T
ask Force 3
Reimbursement) $27,316 - $27,316 $27,316 - -
Personal Services/Revenue from
State of California (Strike Team
Reimbursement)
$2,151,1
16 - $2,151,1
16 $2,151,1
16 - -
Fire Department
Required T
echnical-Rebalancing Actions Personal Services (Overage) $6,200,000 - $6,200,000 - - $6,200,000 Human Resources Department
Clean-Up Actions
T
ech Adjust: Non-
Personal/Equipment (Reallocation
from Personal Services for
Temporary Staffing)
- $122,000 $122,000 - - $122,000
T
ech Adjust: Personal Services
(Reallocation to Non-
Personal/Equipment for Temporary
Staffing)
($122,000) - ($122,000) - - ($122,000)
Information T
echnology Department
Required Technical-Rebalancing Actions
Development Fee Program -
Shared Resources Personal
Services (ITD) (Overage)
$31,000 - $31,000 - - $31,000
Non-Personal/Equipment (Savings) - ($170,500) ($170,500) - - ($170,500)
ATTACHMENT D
- 1 -
General Fund
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
USE SOURCE NET COST
Department/Proposal
Personal
Services
Non-
Personal/
Equipment
Total Use
Revenue
Beg Fund
Balance
DEPARTMENTAL EXPENSES
Personal Services (Overage) $139,500 - $139,500 - - $139,500 Library Department
Required Technical-Rebalancing Actions
Non-Personal/Equipment (Artificial
Intelligence, Workforce, and
Technology)
- $100,000 $100,000 - - $100,000
Mayor & City Council
Grants-Reimbursements-Fees
Council District #01/Other Revenue
(Sponsorship) $6,500 - $6,500 $6,500 - -
Council District #03/Other Revenue
(Sponsorship) $8,500 - $8,500 $8,500 - -
Council District #05/Other Revenue
(Sponsorship) $101,825 - $101,825 $101,825 - -
Council District #08/Other Revenue
(Sponsorship) $24,500 - $24,500 $24,500 - -
Council District #09/Other Revenue
(Sponsorship) $24,500 - $24,500 $24,500 - -
Office of the City Clerk
Required Technical-Rebalancing Actions Non-Personal/Equipment (Savings) - ($30,000) ($30,000) - - ($30,000) Personal Services (Overage) $30,000 - $30,000 - - $30,000 Office of the City Manager
Clean-Up Actions
Tech Adjust: Non-
Personal/Equipment (Reallocation
from City Outreach and Education
Efforts)
- $65,000 $65,000 - - $65,000
Parks, Recreation and Neighborhood
Services Department
Required Technical-Rebalancing Actions Non-Personal/Equipment (Water) - $400,000 $400,000 - - $400,000 Personal Services (Savings) ($502,599) - ($502,599) - - ($502,599) Planning, Building and Code Enforcement
Department
Required Technical-Rebalancing Actions
Development Fee Program -
Shared Resources Personal
Services (PBCE) (Overage)
$15,000 - $15,000 - - $15,000
- 2 -
General Fund
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
USE SOURCE NET COST
Department/Proposal
Personal
Services
Non-
Personal/
Equipment
Total Use
Revenue
Beg Fund
Balance
DEPARTMENTAL EXPENSES
Non-Personal/Equipment (Code
Enforcement Permit System) - $180,000 $180,000 - - $180,000 Non-Personal/Equipment (Overage) - $244,000 $244,000 - - $244,000 Personal Services (Savings) ($400,000) - ($400,000) - - ($400,000) Police Department
Required Technical-Rebalancing Actions
Non-Personal/Equipment - Police
Vehicle Replacements and
Operations & Maintenance
- ($5,000,000) ($5,000,000) - - ($5,000,000)
Non-Personal/Equipment (Overage) - $1,500,000 $1,500,000 - - $1,500,000 Personal Services (Overage) $17,000,000 - $17,000,000 - - $17,000,000 Transportation Department
Required Technical-Rebalancing Actions
Non-Personal/Equipment
(Streetlight Wire Replacement) - $100,000 $100,000 - - $100,000 Sum([1])
DEPARTMENTAL EXPENSES
TOTAL $25,001,249 ($2,472,947) $22,528,302 $2,626,901 - $19,901,401 - 3 -
General Fund
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
USE SOURCE NET COST
Department/Proposal
Personal
Services
Non-
Personal/
Equipment
Total Use
Revenue
Beg Fund
Balance
CITY-WIDE EXPENSES
Clean-Up Actions
Tech Adjust: City Outreach and
Education Efforts (Reallocation to
Office of City Manager's Non-
Personal/Equipment)
a - ($65,000) ($65,000) - - ($65,000)
Grants-Reimbursements-Fees
Connecting Neighbors to
Neighbors/Revenue from State of
California
a - ($260,000) ($260,000) ($260,000) - -
Danny the Dragon Renovation
Project/Other Revenue a - $200,000 $200,000 $200,000 - - Inflation Reduction Act - Urban
Forestry Grant (PRNS)/Revenue
from Federal Government
a - $57,910 $57,910 $57,910 - -
Library Grants/Revenue from State
of California (Lunch at the Library) a - $38,780 $38,780 $38,780 - - Review and Inspection of Billboards
and Other Facilities/Other Revenue a - $587,317 $587,317 $587,317 - - Senior Nutrition Program/Revenue
from Local Agencies a - $74,116 $74,116 $74,116 - -
SJPL Foundation Grants/Other
Revenue (FIRST 5 Santa Clara
County)
a - $56,100 $56,100 $56,100 - -
Together San Jose Phase
Two/Revenue from State of
California
a - $50,000 $50,000 $50,000 - -
Tree Mitigation/Other Revenue a - $1,300,000 $1,300,000 $1,300,000 - - Required Technical-Rebalancing Actions
2023-2024 Board of State and
Community Corrections Officer
Wellness and Mental Health
a - $9,963 $9,963 - - $9,963
Council Appointee Review Process a - $28,150 $28,150 - - $28,150 ESUHSD Community WiFi - Mt
Pleasant a - ($1,427,000) ($1,427,000) - - ($1,427,000) - 4 -
General Fund
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
USE SOURCE NET COST
Department/Proposal
Personal
Services
Non-
Personal/
Equipment
Total Use
Revenue
Beg Fund
Balance
CITY-WIDE EXPENSES
ESUHSD Community WiFi - Silver
Creek a - ($1,088,000) ($1,088,000) - - ($1,088,000)
Internet Crimes Against Children
(ICAC) Task Force Invited Awards -
Police 2020
a - $1,665 $1,665 - - $1,665
Internet Crimes Against Children
State Grant 2023-2024 a - $46 $46 - - $46
Law Enforcement Mental Health
and Wellness Act (LEMHWA)
Project – 2022
a - $8,775 $8,775 - - $8,775
Workers' Compensation Claims -
Fire a - $950,000 $950,000 - - $950,000
Workers' Compensation Claims –
Other Departments a - ($175,000) ($175,000) - - ($175,000) Workers' Compensation Claims -
Police a - $1,250,000 $1,250,000 - - $1,250,000
Workers' Compensation Claims -
PRNS a - ($225,000) ($225,000) - - ($225,000)
Workers' Compensation Claims -
Public Works a - $15,000 $15,000 - - $15,000
Workers' Compensation Claims -
Transportation a - ($150,000) ($150,000) - - ($150,000) Sum([1]) CITY-WIDE EXPENSES TOTAL - $1,237,822 $1,237,822 $2,104,223 - ($866,401) - 5 -
General Fund
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
USE SOURCE NET COST
Department/Proposal
Personal
Services
Non-
Personal/
Equipment
Total Use
Revenue
Beg Fund
Balance
CAPITAL PROJECT EXPENSES
Required Technical-Rebalancing Actions
Capital Program and Public Works
Department Support Service Costs a - $25,000 $25,000 - - $25,000 Sum([1])
CAPITAL PROJECTS EXPENSES
TOTAL - $25,000 $25,000 - - $25,000
- 6 -
General Fund
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
USE SOURCE NET COST
Department/Proposal Personal
Services
Non-
Personal/
Equipment
Total Use
Revenue Beg Fund
Balance
EARMARKED RESERVES
Required Technical-Rebalancing Actions
Artificial Intelligence, Workforce,
and Technology - SJSU Partnership
Reserve
a - ($100,000) ($100,000) - - ($100,000)
Budget Stabilization Reserve a - ($25,000,000) ($25,000,000) - - ($25,000,000) Code Enforcement Permit System
Reserve a - ($180,000) ($180,000) - - ($180,000)
Police Redistricting Implementation
Reserve a - ($1,000,000) ($1,000,000) - - ($1,000,000)
Sum([1]) EARMARKED RESERVES TOTAL - ($26,280,000) ($26,280,000) - - ($26,280,000) - 7 -
General Fund
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
USE SOURCE NET COST
Department/Proposal
Personal
Services
Non-
Personal/
Equipment
Total Use
Revenue
Beg Fund
Balance
TRANSFERS
Required Technical-Rebalancing Actions
Transfer to the Community
Development Block Grant Fund - $2,515,000 $2,515,000 - - $2,515,000 Sum([1]) TRANSFERS TOTAL - $2,515,000 $2,515,000 - - $2,515,000 - 8 -
General Fund
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
USE SOURCE NET COST
Department/Proposal
Personal
Services
Non-
Personal/
Equipment
Total Use
Revenue
Beg Fund
Balance
REVENUE ADJUSTMENTS
Required Technical-Rebalancing Actions Property Tax a - - - $3,000,000 - ($3,000,000) Franchise Fees a - - - $3,000,000 - ($3,000,000)
Utility Taxes a - - - $5,000,000 - ($5,000,000)
Business Taxes a - - - - - -
Revenue from the Use of
Money/Property a - - - $2,000,000 - ($2,000,000)
Transfers and Reimbursements a - - - $3,295,000 - ($3,295,000) Transient Occupancy Tax a - - - $1,000,000 - ($1,000,000) Sales Tax a - - - ($22,000,000) - $22,000,000
Sum([1]) REVENUE ADJUSTMENTS TOTAL - - - ($4,705,000) - $4,705,000 [1]-[2] GENERAL FUND TOTAL a $25,001,249 ($24,975,125) $26,124 $26,124 - - - 9 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Affordable Housing Impact Fee Fund (452)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Housing
Department Housing Loans and Grants - - ($2,958,000) - ($2,958,000) - - ($2,958,000) Housing Project Reserve - - - ($142,000) ($142,000) - - ($142,000) Transfer to the Low and Moderate
Income Housing Asset Fund - - $3,100,000 - $3,100,000 - - $3,100,000 Budget Adjustments Total $0 $0 $142,000 ($142,000) $0 $0 $0 $0 Affordable Housing Impact Fee
Fund (452) TOTAL $0 $0 $142,000 ($142,000) $0 $0 $0 $0
- 1 -
ATTACHMENT E
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Airport Fiscal Agent Fund (525)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Airport Department Bond Issuance Costs - - $463,865 - $463,865 - - $463,865 Debt Service Reserve - - - ($3,213,271) ($3,213,271) - - ($3,213,271) Financing Proceeds - - - - - $76,404,096 - ($76,404,096) Principal and Interest Payments - - $75,650,704 - $75,650,704 - - $75,650,704 Transfer to Airport Revenue Fund - - $3,502,798 - $3,502,798 - - $3,502,798 Budget Adjustments Total $0 $0 $79,617,367 ($3,213,271) $76,404,096 $76,404,096 $0 $0 Airport Fiscal Agent Fund (525)
TOTAL $0 $0 $79,617,367 ($3,213,271) $76,404,096 $76,404,096 $0 $0 - 2 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Airport Maintenance and Operation Fund (523)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Airport Department Tech Adjust: Operations
Contingency - - ($9,000) - ($9,000) - - ($9,000)
Information
Technology
Department
Tech Adjust: Personal Services
(Overage) $3,000 - - - $3,000 - - $3,000
Office of the City
Attorney $6,000 - - - $6,000 - - $6,000
Clean-Up and Rebudget Actions
TOTAL $9,000 $0 ($9,000) $0 $0 $0 $0 $0
Budget Adjustments
Airport Department Airline Reserve Fund Distribution - - $20,000,000 - $20,000,000 - - $20,000,000 Transfer from Airport Revenue
Fund - - - - - $20,000,000 - ($20,000,000)
Budget Adjustments Total $0 $0 $20,000,000 $0 $20,000,000 $20,000,000 $0 $0 Airport Maintenance and
Operation Fund (523) TOTAL $9,000 $0 $19,991,000 $0 $20,000,000 $20,000,000 $0 $0 - 3 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Airport Revenue Fund (521)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Airport Department Airline Agreement Reserve - - - ($18,597,202) ($18,597,202) - - ($18,597,202) Transfer from the Airport Fiscal
Agent Fund - - - - - $3,502,798 - ($3,502,798)
Transfer to Airport Surplus
Revenue Fund (Commercial Paper
Principal and Interest Payment)
- - $2,100,000 - $2,100,000 - - $2,100,000
Transfer to the Airport Maintenance
and Operations Fund - - $20,000,000 - $20,000,000 - - $20,000,000 Budget Adjustments Total $0 $0 $22,100,000 ($18,597,202) $3,502,798 $3,502,798 $0 $0 Airport Revenue Fund (521)
TOTAL $0 $0 $22,100,000 ($18,597,202) $3,502,798 $3,502,798 $0 $0 - 4 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Airport Surplus Revenue Fund (524)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Airport Department Commercial Paper Principal and
Interest Payment - - $2,100,000 - $2,100,000 - - $2,100,000 Transfer from Airport Revenue
Fund - - - - - $2,100,000 - ($2,100,000)
Budget Adjustments Total $0 $0 $2,100,000 $0 $2,100,000 $2,100,000 $0 $0 Airport Surplus Revenue Fund
(524) TOTAL $0 $0 $2,100,000 $0 $2,100,000 $2,100,000 $0 $0 - 5 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Benefits Funds - Benefit Fund (160)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Human Resources
Department
Healthcare Incentive
Program/Other Revenue - - $125,430 - $125,430 $125,430 - $0 Wellness Program/Other Revenue - - $228,107 - $228,107 $228,107 - $0 Budget Adjustments Total $0 $0 $353,537 $0 $353,537 $353,537 $0 $0 Benefits Funds - Benefit Fund
(160) TOTAL $0 $0 $353,537 $0 $353,537 $353,537 $0 $0
- 6 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Benefits Funds - Life Insurance Fund (156)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Human Resources
Department
Life Insurance Premiums/Fees,
Rates, and Charges (Employee
Contributions)
- - $10,000 - $10,000 $10,000 - $0
Budget Adjustments Total $0 $0 $10,000 $0 $10,000 $10,000 $0 $0 Benefits Funds - Life Insurance
Fund (156) TOTAL $0 $0 $10,000 $0 $10,000 $10,000 $0 $0 - 7 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Benefits Funds - Unemployment Insurance Fund (157)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Human Resources
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($7,500) ($7,500) - - ($7,500)
Tech Adjust: Personal Services
(Overage) $7,500 - - - $7,500 - - $7,500
Clean-Up and Rebudget Actions
TOTAL $7,500 $0 $0 ($7,500) $0 $0 $0 $0
Benefits Funds - Unemployment
Insurance Fund (157) TOTAL $7,500 $0 $0 ($7,500) $0 $0 $0 $0 - 8 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Building Development Fee Program Fund (237)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Finance
Department
Tech Adjust: Development Fee
Programs - Shared Resources
Personal Services (Overage)
$1,000 - - - $1,000 - - $1,000
Planning, Building
and Code
Enforcement
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($1,000) ($1,000) - - ($1,000)
Tech Adjust: Ending Fund Balance
Adjustment (Overhead) - - - ($300,000) ($300,000) - - ($300,000) Tech Adjust: Overhead - - $300,000 - $300,000 - - $300,000
Clean-Up and Rebudget Actions
TOTAL $1,000 $0 $300,000 ($301,000) $0 $0 $0 $0
Budget Adjustments
Information
Technology
Department
Development Fee Program -
Shared Resources Personal
Services (ITD) (Overage)
$120,000 - - - $120,000 - - $120,000
Planning, Building
and Code
Enforcement
Department
Building Development Fee Program
- Shared Resources Personal
Services (PBCE) (Overage)
$50,000 - - - $50,000 - - $50,000
Ending Fund Balance Adjustment - - - ($170,000) ($170,000) - - ($170,000) Budget Adjustments Total $170,000 $0 $0 ($170,000) $0 $0 $0 $0 Building Development Fee
Program Fund (237) TOTAL $171,000 $0 $300,000 ($471,000) $0 $0 $0 $0 - 9 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Business Improvement District Fund (351)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
City Manager -
Office of
Economic
Development and
Cultural Affairs
Administration Services
- - $5,000 - $5,000 - - $5,000
Willow Glen CBID Reserve - - - ($5,000) ($5,000) - - ($5,000) Budget Adjustments Total $0 $0 $5,000 ($5,000) $0 $0 $0 $0 Business Improvement District
Fund (351) TOTAL $0 $0 $5,000 ($5,000) $0 $0 $0 $0
- 10 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Citywide Planning Fee Program Fund (239)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Information
Technology
Department
Tech Adjust: Development Fee
Program - Shared Resources
Personal Services (ITD) (Overage)
$8,000 - - - $8,000 - - $8,000
Planning, Building
and Code
Enforcement
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($8,000) ($8,000) - - ($8,000)
Tech Adjust: Ending Fund Balance
Adjustment (Overhead) - - - ($40,000) ($40,000) - - ($40,000) Tech Adjust: Overhead - - $40,000 - $40,000 - - $40,000
Clean-Up and Rebudget Actions
TOTAL $8,000 $0 $40,000 ($48,000) $0 $0 $0 $0
Budget Adjustments
Planning, Building
and Code
Enforcement
Department
Citywide Planning Fee - Non-
Personal/Equipment - ($375,000) - - ($375,000) - - ($375,000) Citywide Planning Fee - Shared
Resources Personal Services $50,000 - - - $50,000 - - $50,000 Ending Fund Balance Adjustment - - - ($50,000) ($50,000) - - ($50,000) General Plan Update –
Environmental Justice Reserve - - - $375,000 $375,000 - - $375,000 Budget Adjustments Total $50,000 ($375,000) $0 $325,000 $0 $0 $0 $0 Citywide Planning Fee Program
Fund (239) TOTAL $58,000 ($375,000) $40,000 $277,000 $0 $0 $0 $0 - 11 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Community Development Block Grant Fund (441)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Housing
Department
CDBG Compliance
Reserve/Transfer and
Reimbursements (Transfer from
the General Fund)
- - - $2,515,000 $2,515,000 $2,515,000 - -
Budget Adjustments Total $0 $0 $0 $2,515,000 $2,515,000 $2,515,000 $0 $0 Community Development Block
Grant Fund (441) TOTAL $0 $0 $0 $2,515,000 $2,515,000 $2,515,000 $0 $0 - 12 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Comm Fac Dist No. 2 (Aborn-Murillo) and No. 3 (Silverland-Capriana) Fund (369) Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($95,300) ($95,300) - - ($95,300) Non-Personal/Equipment
(Contractual Tree Services and
Water Costs)
- $95,300 - - $95,300 - - $95,300
Budget Adjustments Total $0 $95,300 $0 ($95,300) $0 $0 $0 $0 Comm Fac Dist No. 2 (Aborn-
Murillo) and No. 3 (Silverland-
Capriana) Fund (369) TOTAL $0 $95,300 $0 ($95,300) $0 $0 $0 $0 - 13 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Community Facilities District No. 14 (Raleigh-Charlotte) Fund (379) Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($23,400) ($23,400) - - ($23,400) Non-Personal/Equipment (Water
Costs) - $23,400 - - $23,400 - - $23,400
Budget Adjustments Total $0 $23,400 $0 ($23,400) $0 $0 $0 $0 Community Facilities District
No. 14 (Raleigh-Charlotte) Fund
(379) TOTAL $0 $23,400 $0 ($23,400) $0 $0 $0 $0
- 14 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Community Facilities District No. 16 (Raleigh-Coronado) Fund (344) Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($5,300) ($5,300) - - ($5,300) Non-Personal/Equipment
(Contractual Tree Services) - $5,300 - - $5,300 - - $5,300 Budget Adjustments Total $0 $5,300 $0 ($5,300) $0 $0 $0 $0 Community Facilities District
No. 16 (Raleigh-Coronado)
Fund (344) TOTAL $0 $5,300 $0 ($5,300) $0 $0 $0 $0
- 15 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Convention and Cultural Affairs Fund (536)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
City Manager -
Office of
Economic
Development and
Cultural Affairs
Ending Fund Balance Adjustment - - - $750,000 $750,000 - - $750,000 Transfers and Reimbursements
(Transfer from the Transient
Occupancy Tax Fund)
- - - - - $750,000 - ($750,000)
Budget Adjustments Total $0 $0 $0 $750,000 $750,000 $750,000 $0 $0 Convention and Cultural Affairs
Fund (536) TOTAL $0 $0 $0 $750,000 $750,000 $750,000 $0 $0 - 16 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Downtown Property and Business Improvement District Fund (302) Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Transportation
Department
Downtown Property and Business
Improvement District - - $19,190 - $19,190 - - $19,190
Ending Fund Balance Adjustment - - - ($19,190) ($19,190) - - ($19,190) Budget Adjustments Total $0 $0 $19,190 ($19,190) $0 $0 $0 $0 Downtown Property and
Business Improvement District
Fund (302) TOTAL $0 $0 $19,190 ($19,190) $0 $0 $0 $0
- 17 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Fire Development Fee Program Fund (240)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Finance
Department
Tech Adjust: Development Fee
Programs - Shared Resources
Personal Services (Overage)
$1,000 - - - $1,000 - - $1,000
Fire Department Tech Adjust: Ending Fund Balance
Adjustment - - - ($1,000) ($1,000) - - ($1,000)
Clean-Up and Rebudget Actions
TOTAL $1,000 $0 $0 ($1,000) $0 $0 $0 $0
Budget Adjustments
Fire Department Ending Fund Balance Adjustment - - - ($16,000) ($16,000) - - ($16,000) Information
Technology
Department
Development Fee Program -
Shared Resources Personal
Services (ITD) (Overage)
$16,000 - - - $16,000 - - $16,000
Budget Adjustments Total $16,000 $0 $0 ($16,000) $0 $0 $0 $0 Fire Development Fee Program
Fund (240) TOTAL $17,000 $0 $0 ($17,000) $0 $0 $0 $0
- 18 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Gas Tax Maintenance and Construction Fund - 1943 (409)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
General Fund
Revenue
Transfer to the General Fund
(Street Maintenance)/Gas
Tax Revenue
- - $300,000 - $300,000 $300,000 - -
Budget Adjustments Total $0 $0 $300,000 $0 $300,000 $300,000 $0 $0 Gas Tax Maintenance and
Construction Fund - 1943 (409)
TOTAL $0 $0 $300,000 $0 $300,000 $300,000 $0 $0
- 19 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Gas Tax Maintenance and Construction Fund - 1964 (410)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
General Fund
Revenue
Transfer to the General Fund
(Street Maintenance)/Gas
Tax Revenue
- - $300,000 - $300,000 $300,000 - -
Budget Adjustments Total $0 $0 $300,000 $0 $300,000 $300,000 $0 $0 Gas Tax Maintenance and
Construction Fund - 1964 (410)
TOTAL $0 $0 $300,000 $0 $300,000 $300,000 $0 $0
- 20 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Gas Tax Maintenance and Construction Fund - 1990 (411)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
General Fund
Revenue
Transfer to the General Fund
(Street Maintenance)/Gas
Tax Revenue
- - $300,000 - $300,000 $300,000 - -
Budget Adjustments Total $0 $0 $300,000 $0 $300,000 $300,000 $0 $0 Gas Tax Maintenance and
Construction Fund - 1990 (411)
TOTAL $0 $0 $300,000 $0 $300,000 $300,000 $0 $0
- 21 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ General Purpose Parking Fund (533)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($100,000) ($100,000) - - ($100,000) Non-Personal/Equipment (Parking
Facilities Maintenance) - $100,000 - - $100,000 - - $100,000 Budget Adjustments Total $0 $100,000 $0 ($100,000) $0 $0 $0 $0 General Purpose Parking Fund
(533) TOTAL $0 $100,000 $0 ($100,000) $0 $0 $0 $0
- 22 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Home Investment Partnership Program Trust Fund (445)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Housing
Department Housing Project Reserve - - - ($2,989,259) ($2,989,259) - - ($2,989,259) Housing Shelter - - ($1,575,203) - ($1,575,203) - - ($1,575,203) Revenue from Federal
Government (HOME Investment
Partnerships Program Grant)
- - - - - ($4,564,462) - $4,564,462
Budget Adjustments Total $0 $0 ($1,575,203) ($2,989,259) ($4,564,462) ($4,564,462) $0 $0 Home Investment Partnership
Program Trust Fund (445) TOTAL $0 $0 ($1,575,203) ($2,989,259) ($4,564,462) ($4,564,462) $0 $0 - 23 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Homeless Housing, Assistance, and Prevention Fund (454) Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Housing
Department
Tech Adjust: Emergency Shelters
(Reconciliation) - - $5,749,388 - $5,749,388 - - $5,749,388 Tech Adjust: Ending Fund Balance
Adjustment (Reconciliation) - - - $944,230 $944,230 - - $944,230 Tech Adjust: Grant Administration
(Reconciliation) - - ($792,015) - ($792,015) - - ($792,015) Tech Adjust: Homeless Youth
(Reconciliation) - - $1,460,679 - $1,460,679 - - $1,460,679 Tech Adjust: Homelessness
Prevention System (Reconciliation) - - $3,009,187 - $3,009,187 - - $3,009,187 Tech Adjust: Loan Administration
(Reconciliation) - - ($55,614) - ($55,614) - - ($55,614) Tech Adjust: Revenue from State
of California (Homeless Housing
Assistance and Prevention Grants)
(Reconciliation)
- - - - - $8,216,481 - ($8,216,481)
Tech Adjust: Street Outreach and
Support Services (Reconciliation) - - ($2,099,374) - ($2,099,374) - - ($2,099,374)
Clean-Up and Rebudget Actions
TOTAL $0 $0 $7,272,251 $944,230 $8,216,481 $8,216,481 $0 $0 Homeless Housing, Assistance,
and Prevention Fund (454)
TOTAL $0 $0 $7,272,251 $944,230 $8,216,481 $8,216,481 $0 $0 - 24 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Integrated Waste Management Fund (423)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Environmental
Services
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($9,000) ($9,000) - - ($9,000)
Office of the City
Attorney
Tech Adjust: Personal Services
(Overage) $9,000 - - - $9,000 - - $9,000
Clean-Up and Rebudget Actions
TOTAL $9,000 $0 $0 ($9,000) $0 $0 $0 $0
Budget Adjustments
Environmental
Services
Department
CalRecycle CRV Grant/Revenue
from State of California - - $174,740 - $174,740 $174,740 - - Ending Fund Balance Adjustment - - - ($325,000) ($325,000) - - ($325,000) Non-Personal/Equipment
(Household Hazardous Waste
Program)
- $300,000 - - $300,000 - - $300,000
Information
Technology
Department
Personal Services (Overage) $25,000 - - - $25,000 - - $25,000 Budget Adjustments Total $25,000 $300,000 $174,740 ($325,000) $174,740 $174,740 $0 $0 Integrated Waste Management
Fund (423) TOTAL $34,000 $300,000 $174,740 ($334,000) $174,740 $174,740 $0 $0 - 25 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Low and Moderate Income Housing Asset Fund (346)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Finance
Department
Tech Adjust: Personal Services
(Overage) $7,000 - - - $7,000 - - $7,000
Housing
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($7,000) ($7,000) - - ($7,000)
Clean-Up and Rebudget Actions
TOTAL $7,000 $0 $0 ($7,000) $0 $0 $0 $0
Budget Adjustments
Housing
Department Ending Fund Balance Adjustment - - - $3,005,000 $3,005,000 - - $3,005,000 Transfers and Reimbursements
(Transfer from Affordable Housing
Impact Fee Fund)
- - - - - $3,100,000 - ($3,100,000)
Information
Technology
Department
Personal Services (Overage) $20,000 - - - $20,000 - - $20,000 Public Works
Department $75,000 - - - $75,000 - - $75,000
Budget Adjustments Total $95,000 $0 $0 $3,005,000 $3,100,000 $3,100,000 $0 $0 Low and Moderate Income
Housing Asset Fund (346) TOTAL $102,000 $0 $0 $2,998,000 $3,100,000 $3,100,000 $0 $0 - 26 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Maintenance District No. 2 (Trade Zone Blvd.-Lundy Ave.) Fund (354) Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($44,400) ($44,400) - - ($44,400) Non-Personal/Equipment
(Contractual Tree Services and
Water Costs)
- $44,400 - - $44,400 - - $44,400
Budget Adjustments Total $0 $44,400 $0 ($44,400) $0 $0 $0 $0 Maintenance District No. 2
(Trade Zone Blvd.-Lundy Ave.)
Fund (354) TOTAL $0 $44,400 $0 ($44,400) $0 $0 $0 $0
- 27 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Maintenance District No. 5 (Orchard Parkway-Plumeria Drive) Fund (357) Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($10,200) ($10,200) - - ($10,200) Non-Personal/Equipment (Water
Costs) - $10,200 - - $10,200 - - $10,200
Budget Adjustments Total $0 $10,200 $0 ($10,200) $0 $0 $0 $0 Maintenance District No. 5
(Orchard Parkway-Plumeria
Drive) Fund (357) TOTAL $0 $10,200 $0 ($10,200) $0 $0 $0 $0 - 28 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Maintenance District No. 9 (Santa Teresa-Great Oaks) Fund (362) Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($27,800) ($27,800) - - ($27,800) Non-Personal/Equipment
(Contractual Tree Services) - $27,800 - - $27,800 - - $27,800 Budget Adjustments Total $0 $27,800 $0 ($27,800) $0 $0 $0 $0 Maintenance District No. 9
(Santa Teresa-Great Oaks) Fund
(362) TOTAL $0 $27,800 $0 ($27,800) $0 $0 $0 $0
- 29 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Maintenance District No. 13 (Karina-O'Nel) Fund (366)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($2,600) ($2,600) - - ($2,600) Non-Personal/Equipment
(Landscape Maintenance) - $2,600 - - $2,600 - - $2,600
Budget Adjustments Total $0 $2,600 $0 ($2,600) $0 $0 $0 $0 Maintenance District No. 13
(Karina-O'Nel) Fund (366) TOTAL $0 $2,600 $0 ($2,600) $0 $0 $0 $0 - 30 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Maintenance District No. 19 (River Oaks Area Landscaping) Fund (359) Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($10,600) ($10,600) - - ($10,600) Non-Personal/Equipment
(Contractual Tree Services) - $10,600 - - $10,600 - - $10,600 Budget Adjustments Total $0 $10,600 $0 ($10,600) $0 $0 $0 $0 Maintenance District No. 19
(River Oaks Area Landscaping)
Fund (359) TOTAL $0 $10,600 $0 ($10,600) $0 $0 $0 $0
- 31 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Maintenance District No. 21 (Gateway Place-Airport Parkway) Fund (356) Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($10,600) ($10,600) - - ($10,600) Non-Personal/Equipment
(Contractual Tree Services) - $10,600 - - $10,600 - - $10,600 Budget Adjustments Total $0 $10,600 $0 ($10,600) $0 $0 $0 $0 Maintenance District No. 21
(Gateway Place-Airport Parkway)
Fund (356) TOTAL $0 $10,600 $0 ($10,600) $0 $0 $0 $0
- 32 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Maintenance District No. 22 (Hellyer Ave.-Silver Creek Valley Rd.) Fund (367) Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Transportation
Department Ending Fund Balance Adjustment - - - ($10,600) ($10,600) - - ($10,600) Non-Personal/Equipment
(Contractual Tree Services) - $10,600 - - $10,600 - - $10,600 Budget Adjustments Total $0 $10,600 $0 ($10,600) $0 $0 $0 $0 Maintenance District No. 22
(Hellyer Ave.-Silver Creek Valley
Rd.) Fund (367) TOTAL $0 $10,600 $0 ($10,600) $0 $0 $0 $0 - 33 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Planning Development Fee Program Fund (238)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Finance
Department
Tech Adjust: Development Fee
Programs - Shared Resources
Personal Services (Overage)
$1,000 - - - $1,000 - - $1,000
Planning, Building
and Code
Enforcement
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($1,000) ($1,000) - - ($1,000)
Tech Adjust: Ending Fund Balance
Adjustment (Overhead) - - - ($3,000) ($3,000) - - ($3,000) Tech Adjust: Overhead - - $3,000 - $3,000 - - $3,000
Clean-Up and Rebudget Actions
TOTAL $1,000 $0 $3,000 ($4,000) $0 $0 $0 $0
Budget Adjustments
Information
Technology
Department
Development Fee Program -
Shared Resources Personal
Services (ITD) (Overage)
$34,000 - - - $34,000 - - $34,000
Office of the City
Attorney
Personal Services (Overage)
$40,000 - - - $40,000 - - $40,000
Planning, Building
and Code
Enforcement
Department
Development Fee Program -
Shared Resources Personal
Services (PBCE) (Overage)
$70,000 - - - $70,000 - - $70,000
Ending Fund Balance Adjustment - - - ($144,000) ($144,000) - - ($144,000) Budget Adjustments Total $144,000 $0 $0 ($144,000) $0 $0 $0 $0 Planning Development Fee
Program Fund (238) TOTAL $145,000 $0 $3,000 ($148,000) $0 $0 $0 $0 - 34 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Public Works Development Fee Program Fund (241)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Finance
Department
Tech Adjust: Development Fee
Programs - Shared Resources
Personal Services (Overage)
$1,000 - - - $1,000 - - $1,000
Public Works
Department
Tech Adjust: Ending Fund Balance
Adjustment - - - ($1,000) ($1,000) - - ($1,000)
Tech Adjust: Ending Fund Balance
Adjustment (Overhead) - - - ($500,000) ($500,000) - - ($500,000) Tech Adjust: Overhead - - $500,000 - $500,000 - - $500,000
Clean-Up and Rebudget Actions
TOTAL $1,000 $0 $500,000 ($501,000) $0 $0 $0 $0
Budget Adjustments
Information
Technology
Department
Development Fee Program -
Shared Resources Personal
Services (ITD) (Overage)
$30,000 - - - $30,000 - - $30,000
Public Works
Department Ending Fund Balance Adjustment - - - ($30,000) ($30,000) - - ($30,000) Public Works Development Fee
Program - Personal Services/Fees,
Rates, and Charges
$1,000,000 - - - $1,000,000 $1,000,000 - -
Budget Adjustments Total $1,030,000 $0 $0 ($30,000) $1,000,000 $1,000,000 $0 $0 Public Works Development Fee
Program Fund (241) TOTAL $1,031,000 $0 $500,000 ($531,000) $1,000,000 $1,000,000 $0 $0 - 35 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Public Works Program Support Fund (150)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Information
Technology
Department
Tech Adjust: Personal Services
(Overage) $4,000 - - - $4,000 - - $4,000
Public Works
Department Tech Adjust: Ending Fund Balance - - - ($4,000) ($4,000) - - ($4,000) Tech Adjust: Ending Fund Balance
Adjustment (Overhead) - - - ($100,000) ($100,000) - - ($100,000) Tech Adjust: Overhead - - $100,000 - $100,000 - - $100,000
Clean-Up and Rebudget Actions
TOTAL $4,000 $0 $100,000 ($104,000) $0 $0 $0 $0
Budget Adjustments
Public Works
Department Ending Fund Balance Adjustment - - - $937,000 $937,000 - - $937,000 Non-Personal/Equipment (Overage) - $350,000 - - $350,000 - - $350,000 Personal Services (Overage) $750,000 - - - $750,000 - - $750,000 Transfers and Reimbursements - - - - - $2,037,000 - ($2,037,000) Budget Adjustments Total $750,000 $350,000 $0 $937,000 $2,037,000 $2,037,000 $0 $0 Public Works Program Support
Fund (150) TOTAL $754,000 $350,000 $100,000 $833,000 $2,037,000 $2,037,000 $0 $0 - 36 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Real Property Transfer Tax Fund (404)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Housing
Department
Tech Adjust: Transfer to the
General Fund/Revenue from the
Use of Money/Property (Interest
Income)
- - $1,300,000 - $1,300,000 $1,300,000 - -
Clean-Up and Rebudget Actions
TOTAL $0 $0 $1,300,000 $0 $1,300,000 $1,300,000 $0 $0
Budget Adjustments
Public Works
Department
Measure E - Interim Housing
Maintenance (15% HSP) - - $250,000 - $250,000 - - $250,000 Measure E - Interim Housing
Maintenance Reserve (15% HSP) - - - ($250,000) ($250,000) - - ($250,000) Budget Adjustments Total $0 $0 $250,000 ($250,000) $0 $0 $0 $0 Real Property Transfer Tax Fund
(404) TOTAL $0 $0 $1,550,000 ($250,000) $1,300,000 $1,300,000 $0 $0 - 37 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ San José Clean Energy Operating Fund (501)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Energy Department Debt Service - Interest - CP - - $182,000 - $182,000 - - $182,000 Ending Fund Balance Adjustment - - - ($182,000) ($182,000) - - ($182,000) Energy Efficiency and
Conservation Block
Grant/Revenue from Federal
Government
- - $400,063 - $400,063 $400,063 - $0
Budget Adjustments Total $0 $0 $582,063 ($182,000) $400,063 $400,063 $0 $0 San José Clean Energy
Operating Fund (501) TOTAL $0 $0 $582,063 ($182,000) $400,063 $400,063 $0 $0 - 38 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ San José Opioid Response Fund (130)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Fire Department Community Awareness and
Education on Opioid Addiction
Prevention - Fire Department
- - $5,000 - $5,000 - - $5,000
Parks, Recreation
and Neighborhood
Services
Department
Ending Fund Balance Adjustment - - - ($35,000) ($35,000) - - ($35,000) Opioid Prevention Grant Program - - $30,000 - $30,000 - - $30,000 Budget Adjustments Total $0 $0 $35,000 ($35,000) $0 $0 $0 $0 San José Opioid Response
Fund (130) TOTAL $0 $0 $35,000 ($35,000) $0 $0 $0 $0
- 39 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ San José-Santa Clara Treatment Plant Operating Fund (513) Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Environmental
Services
Department
Tech Adjust: Personal Services
(Vacancy Savings) ($6,000) - - - ($6,000) - - ($6,000)
Finance
Department
Tech Adjust: Personal Services
(Overage) $6,000 - - - $6,000 - - $6,000
Clean-Up and Rebudget Actions
TOTAL $0 $0 $0 $0 $0 $0 $0 $0
Budget Adjustments
Environmental
Services
Department
Ending Fund Balance Adjustment - - - ($29,920,000) ($29,920,000) - - ($29,920,000) Inventory (Overage) - - $300,000 - $300,000 - - $300,000 Personal Services (Savings) ($385,000) - - - ($385,000) - - ($385,000) Revenue from Local Agencies
(Contributions - Other Agencies) - - - - - ($6,272,000) - $6,272,000 Revenue from Local Agencies
(Contributions - Santa Clara) - - - - - ($4,805,000) - $4,805,000 Transfers and Reimbursements
(Sewer Service and Use Charge
Fund)
- - - - - ($18,843,000) - $18,843,000
Public Works
Department Non-Personal/Equipment (Overage) - $10,000 - - $10,000 - - $10,000 Personal Services (Overage) $75,000 - - - $75,000 - - $75,000 Budget Adjustments Total ($310,000) $10,000 $300,000 ($29,920,000) ($29,920,000) ($29,920,000) $0 $0 San José-Santa Clara Treatment
Plant Operating Fund (513)
TOTAL ($310,000) $10,000 $300,000 ($29,920,000) ($29,920,000) ($29,920,000) $0 $0 - 40 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Sewer Service and Use Charge Fund (541)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Public Works
Department
Tech Adjust: Non-
Personal/Equipment (Electrician
Contract Services Overage)
- $110,000 - - $110,000 - - $110,000
Tech Adjust: Personal Services
(Electrician Savings) ($110,000) - - - ($110,000) - - ($110,000)
Clean-Up and Rebudget Actions
TOTAL ($110,000) $110,000 $0 $0 $0 $0 $0 $0
Budget Adjustments
Environmental
Services
Department
Ending Fund Balance Adjustment - - - $43,000 $43,000 - - $43,000 Rate Stabilization Reserve - - - $18,800,000 $18,800,000 - - $18,800,000 Transfer to the San Jose-Santa
Clara Treatment Plant Operating
Fund
- - ($18,843,000) - ($18,843,000) - - ($18,843,000)
Budget Adjustments Total $0 $0 ($18,843,000) $18,843,000 $0 $0 $0 $0 Sewer Service and Use Charge
Fund (541) TOTAL ($110,000) $110,000 ($18,843,000) $18,843,000 $0 $0 $0 $0 - 41 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ South Bay Water Recycling Operating Fund (570)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Environmental
Services
Department
Personal Services (Vacancy
Savings) ($500,000) - - - ($500,000) - - ($500,000)
SVCWD - Advanced Water
Treatment - - $500,000 - $500,000 - - $500,000
Budget Adjustments Total ($500,000) $0 $500,000 $0 $0 $0 $0 $0 South Bay Water Recycling
Operating Fund (570) TOTAL ($500,000) $0 $500,000 $0 $0 $0 $0 $0 - 42 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Storm Sewer Operating Fund (446)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Environmental
Services
Department
Ending Fund Balance Adjustment - - - ($677,000) ($677,000) - - ($677,000) Yard Trimming
Collection/Processing (Overage) - $250,000 - - $250,000 - - $250,000 Office of the City
Attorney Personal Services (Overage) $52,000 - - - $52,000 - - $52,000 Public Works
Department Non-Personal/Equipment (Overage) - $23,000 - - $23,000 - - $23,000 Transportation
Department
Non-Personal/Equipment (Vehicle
Rentals) - $352,000 - - $352,000 - - $352,000
Budget Adjustments Total $52,000 $625,000 $0 ($677,000) $0 $0 $0 $0 Storm Sewer Operating Fund
(446) TOTAL $52,000 $625,000 $0 ($677,000) $0 $0 $0 $0
- 43 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Supplemental Law Enforcement Services Fund (414)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
Police Department Ending Fund Balance Adjustment - - - ($937) ($937) - - ($937) SLES Grant 2018-2020 - - $250 - $250 - - $250
SLES Grant 2020-2022 - - $687 - $687 - - $687
Budget Adjustments Total $0 $0 $937 ($937) $0 $0 $0 $0
Supplemental Law Enforcement
Services Fund (414) TOTAL $0 $0 $937 ($937) $0 $0 $0 $0 - 44 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Transient Occupancy Tax Fund (461)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
City Manager -
Office of
Economic
Development and
Cultural Affairs
Cultural Grants and Programs
Reserve - - - $375,000 $375,000 - - $375,000
San José Convention and Visitors
Bureau - - $375,000 - $375,000 - - $375,000
Transfer to Convention and
Cultural Affairs Fund - - $750,000 - $750,000 - - $750,000 Transient Occupancy Tax - - - - - $1,500,000 - ($1,500,000) Budget Adjustments Total $0 $0 $1,125,000 $375,000 $1,500,000 $1,500,000 $0 $0 Transient Occupancy Tax Fund
(461) TOTAL $0 $0 $1,125,000 $375,000 $1,500,000 $1,500,000 $0 $0 - 45 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Vehicle Maintenance and Operations Fund (552)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Public Works
Department
Tech Adjust: Transfer to the
General Fund/Revenue from the
Use of Money and Property
(Interest Income)
- - $26,000 - $26,000 $26,000 - -
Clean-Up and Rebudget Actions
TOTAL $0 $0 $26,000 $0 $26,000 $26,000 $0 $0
Budget Adjustments
Public Works
Department Fuel Usage Reserve - - - ($500,000) ($500,000) - - ($500,000) Inventory Purchases (Fuel
Savings) - ($450,000) - - ($450,000) - - ($450,000)
Non-Personal/Equipment (Overage) - $880,000 - - $880,000 - - $880,000 Personal Services (Overage) $70,000 - - - $70,000 - - $70,000 Police Vehicle
Replacements/Transfers and
Reimbursements
- - ($5,000,000) - ($5,000,000) ($5,000,000) - -
Budget Adjustments Total $70,000 $430,000 ($5,000,000) ($500,000) ($5,000,000) ($5,000,000) $0 $0 Vehicle Maintenance and
Operations Fund (552) TOTAL $70,000 $430,000 ($4,974,000) ($500,000) ($4,974,000) ($4,974,000) $0 $0 - 46 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Water Utility Fund (515)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Clean-Up and Rebudget Actions
Environmental
Services
Department
Fund Balance Reconciliation - - - ($22,263) ($22,263) - ($22,263) -
Clean-Up and Rebudget Actions
TOTAL $0 $0 $0 ($22,263) ($22,263) $0 ($22,263) $0
Budget Adjustments
Environmental
Services
Department
Ending Fund Balance Adjustment - - - ($36,000) ($36,000) - - ($36,000) Non-Personal/Equipment/Fees,
Rates, and Charges (Wholesale
Water Purchases and Retail Water
Sales)
- $1,000,000 - - $1,000,000 $1,000,000 - -
Water Quality Testing
Reserve/Other Revenue - - - $105,466 $105,466 $105,466 - - Information
Technology
Department
Personal Services (Overage) $36,000 - - - $36,000 - - $36,000 Budget Adjustments Total $36,000 $1,000,000 $0 $69,466 $1,105,466 $1,105,466 $0 $0 Water Utility Fund (515) TOTAL $36,000 $1,000,000 $0 $47,203 $1,083,203 $1,105,466 ($22,263) $0 - 47 -
Special Funds
2024-2025 Recommendations Budget Adjustments and Clean Up Actions Year End Adjustments
______________________________________________________ ________________________________________________________________ _______________ Workforce Development Fund (290)
Personal
Non-
Personal/ Use Ending Fund Total Source Beg Fund Net Cost Department/Proposal Services Equipment Other Balance Use Revenue Balance Budget Adjustments
City Manager -
Office of
Economic
Development and
Cultural Affairs
Adult Workers
- - $600,000 - $600,000 - - $600,000
Dislocated Workers
- - ($600,000) - ($600,000) - - ($600,000)
Budget Adjustments Total $0 $0 $0 $0 $0 $0 $0 $0
Workforce Development Fund
(290) TOTAL $0 $0 $0 $0 $0 $0 $0 $0
- 48 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Airport Capital Improvement Fund (520)
Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Airfield Configuration Updates a $1,940,000 - $1,940,000 - - $1,940,000 Revenue from the Federal Government (Airfield Configuration Updates) a - - $1,940,000 - $(1,940,000)
Budget Adjustments TOTALa $1,940,000 - $1,940,000 $1,940,000 - $0 Airport Capital Improvement Fund (520) TOTAL a $1,940,000 - $1,940,000 $1,940,000 - $0
ATTACHMENT F
- 1 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Construction Excise Tax Fund (465)
Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Better Bikeways (OBAG) a $(688,000) - $(688,000) - - $(688,000) Canoas Garden Avenue Crosswalk a $121,000 - $121,000 - - $121,000 Capital Program and Public Works Department Support Service Costs (Pavement Maintenance - VTA Measure B 2016 Fund) a $265,000 - $265,000 - - $265,000 Developer Contributions (Fiber Optic Permit Engineering - Fees) a - - $140,000 - $(140,000) Ending Fund Balance Adjustment a $0 $7,000 $7,000 - - $7,000 Fiber Optic Permit Engineering a $140,000 - $140,000 - - $140,000 Pavement Maintenance - State Gas Tax a $(256,000) - $(256,000) - - $(256,000) Pavement Maintenance - VTA 2016 Measure B a $(265,000) - $(265,000) - - $(265,000) Revenue from Local Agencies (Walk n' Roll - VTA Measure B 2016) a - - $216,000 - $(216,000) Revenue from the Federal Government (OBAG - Bikeways
Program) a - - $(510,000) - $510,000
Streetlight Wire Replacement (Construction Excise Tax Fund) a $50,000 - $50,000 - - $50,000 Streetlight Wire Replacement (Pavement Maintenance - State Gas Tax Fund) a $256,000 - $256,000 - - $256,000
Walk n' Roll - VTA Measure B 2016 a $216,000 - $216,000 - - $216,000 Budget Adjustments TOTALa $(161,000) $7,000 $(154,000) $(154,000) - $0 Construction Excise Tax Fund (465) TOTAL a $(161,000) $7,000 $(154,000) $(154,000) - $0 - 2 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Council District 5 Construction and Conveyance Tax Fund (382) Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
All Inclusive Playground - Emma Prusch a $80,000 - $80,000 - - $80,000 Ending Fund Balance Adjustment a $0 $(80,000) $(80,000) - - $(80,000) Budget Adjustments TOTALa $80,000 $(80,000) $0 - - $0
Council District 5 Construction and Conveyance Tax Fund (382) TOTAL a $80,000 $(80,000) $0 - - $0
- 3 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Emma Prusch Fund (131)
Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Capital Program and Public Works Department Support Service Costs a $5,000 - $5,000 - - $5,000
Emma Prusch Park Capital Repairs
a $50,000 - $50,000 - - $50,000
Ending Fund Balance Adjustment a $0 $(55,000) $(55,000) - - $(55,000) Budget Adjustments TOTALa $55,000 $(55,000) $0 - - $0
Emma Prusch Fund (131) TOTAL a $55,000 $(55,000) $0 - - $0 - 4 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Fire Construction and Conveyance Tax Fund (392)
Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Capital Program and Public Works Department Support Service Costs a $5,000 - $5,000 - - $5,000
Ending Fund Balance Adjustment a $0 $(5,000) $(5,000) - - $(5,000) Budget Adjustments TOTALa $5,000 $(5,000) $0 - - $0
Fire Construction and Conveyance Tax Fund (392) TOTAL a $5,000 $(5,000) $0 - - $0 - 5 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
General Purpose Parking Capital Fund (559)
Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Capital Program and Public Works Department Support Service Costs a $131,000 - $131,000 - - $131,000
Ending Fund Balance Adjustment a $0 $(131,000) $(131,000) - - $(131,000) Budget Adjustments TOTALa $131,000 $(131,000) $0 - - $0 General Purpose Parking Capital Fund (559) TOTAL a $131,000 $(131,000) $0 - - $0 - 6 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Park Yards Construction and Conveyance Tax Fund (398)
Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Capital Program and Public Works Department Support Service Costs a $2,000 - $2,000 - - $2,000
Ending Fund Balance Adjustment a $0 $(2,000) $(2,000) - - $(2,000) Budget Adjustments TOTALa $2,000 $(2,000) $0 - - $0
Park Yards Construction and Conveyance Tax Fund (398)
TOTAL a $2,000 $(2,000) $0 - - $0
- 7 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Parks Central Construction and Conveyance Tax Fund (390) Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
2017 Flood - Commercial Paper Debt Service and Letter of Credit Fees (Commercial Paper Program) a $5,000 - $5,000 - - $5,000 Capital Program and Public Works Department Support Service Costs a $40,000 - $40,000 - - $40,000
Ending Fund Balance Adjustment a $0 $(65,000) $(65,000) - - $(65,000) Pools and Fountains a $20,000 - $20,000 - - $20,000
Budget Adjustments TOTALa $65,000 $(65,000) $0 - - $0
Parks Central Construction and Conveyance Tax Fund (390) TOTAL a $65,000 $(65,000) $0 - - $0
- 8 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Public Safety and Infrastructure Bond Fund - Public Safety (498) Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Measure T - Police Air Support Hangar a $495,000 - $495,000 - - $495,000 Program Reserve (Public Safety) a $(495,000) - $(495,000) - - $(495,000) Budget Adjustments TOTALa $0 - $0 - - $0
- 9 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
San José-Santa Clara Treatment Plant Capital Fund (512) Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Capital Program and Public Works Department Support Service Costs a $196,000 - $196,000 - - $196,000
Ending Fund Balance Adjustment a $0 $(196,000) $(196,000) - - $(196,000) Budget Adjustments TOTALa $196,000 $(196,000) $0 - - $0 San José-Santa Clara Treatment Plant Capital Fund (512) TOTAL a $196,000 $(196,000) $0 - - $0
- 10 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Service Yards Construction and Conveyance Tax Fund (395) Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Capital Program and Public Works Department Support Service Costs a $30,000 - $30,000 - - $30,000
Central Service Yard - Water Main Replacement a $140,000 - $140,000 - - $140,000 Ending Fund Balance Adjustment a $0 $(30,000) $(30,000) - - $(30,000) Mabury Yard - Elevator Modernization a $(140,000) - $(140,000) - - $(140,000) Budget Adjustments TOTALa $30,000 $(30,000) $0 - - $0
Service Yards Construction and Conveyance Tax Fund (395) TOTAL a $30,000 $(30,000) $0 - - $0
- 11 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Sewer Service and Use Charge Capital Improvement Fund (545) Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Capital Program and Public Works Department Support Service Costs a $829,000 - $829,000 - - $829,000
Ending Fund Balance Adjustment a $0 $(829,000) $(829,000) - - $(829,000) Budget Adjustments TOTALa $829,000 $(829,000) $0 - - $0 Sewer Service and Use Charge Capital Improvement Fund
(545) TOTAL a $829,000 $(829,000) $0 - - $0
- 12 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Storm Drainage Fee Fund (413)
Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Tech Adjust: Revenue from the Use of Money and Property (Interest Income) a - - $11,000 - $(11,000)
Tech Adjust: Transfer to the General Fund (Interest Income) a $11,000 - $11,000 - - $11,000 Clean-Up and Rebudget Actions TOTALa $11,000 - $11,000 $11,000 - $0 Capital Program and Public Works Department Support Service Costs a $10,000 - $10,000 - - $10,000
Ending Fund Balance Adjustment a $0 $(10,000) $(10,000) - - $(10,000) Budget Adjustments TOTALa $10,000 $(10,000) $0 - - $0
Storm Drainage Fee Fund (413) TOTAL a $21,000 $(10,000) $11,000 $11,000 - $0 - 13 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Storm Sewer Capital Fund (469)
Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Capital Program and Public Works Department Support Service Costs a $208,000 - $208,000 - - $208,000
Ending Fund Balance Adjustment a $0 $(208,000) $(208,000) - - $(208,000) Budget Adjustments TOTALa $208,000 $(208,000) $0 - - $0 Storm Sewer Capital Fund (469) TOTAL a $208,000 $(208,000) $0 - - $0 - 14 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Subdivision Park Trust Fund (375)
Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Bascom Community Center Safety Improvements a $60,000 - $60,000 - - $60,000 Capital Program and Public Works Department Support Service Costs a $120,000 - $120,000 - - $120,000
De Anza Park Playground Renovation a $100,000 - $100,000 - - $100,000 Developer Contributions (Eiichi Edward Sakauye Park In Lieu Fees) a - - $1,599,000 - $(1,599,000)
Eiichi Edward Sakauye Park Design Review and Inspection a $1,359,000 - $1,359,000 - - $1,359,000 Future PDO / PIO Projects Reserve a $(229,000) - $(229,000) - - $(229,000) Guadalupe River Park Ranger Station Rehabilitation a $138,000 - $138,000 - - $138,000 Ramac Park Turf Improvement a $51,000 - $51,000 - - $51,000 Budget Adjustments TOTALa $1,599,000 - $1,599,000 $1,599,000 - $0 Subdivision Park Trust Fund (375) TOTAL a $1,599,000 - $1,599,000 $1,599,000 - $0 - 15 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Underground Utility Fund (416)
Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Capital Program and Public Works Department Support Service Costs a $21,000 - $21,000 - - $21,000
Ending Fund Balance Adjustment a $0 $(21,000) $(21,000) - - $(21,000) Budget Adjustments TOTALa $21,000 $(21,000) $0 - - $0
Underground Utility Fund (416) TOTAL a $21,000 $(21,000) $0 - - $0 - 16 -
Capital Funds Recommended Budget Adjustments and Clean-Up Actions 2024-2025 Year-End Budget Review
Water Utility Capital Fund (500)
Ending Fund SOURCE Beg Fund NET
Expense Balance Total Use Revenue Balance COST
Capital Program and Public Works Department Support Service Costs a $150,000 - $150,000 - - $150,000
Debt Service a $69,000 - $69,000 - - $69,000
Ending Fund Balance Adjustment a $0 $(219,000) $(219,000) - - $(219,000) Budget Adjustments TOTALa $219,000 $(219,000) $0 - - $0 Water Utility Capital Fund (500) TOTAL a $219,000 $(219,000) $0 - - $0 - 17 -