(a)(b) Memorandum — San Jose City Council, June 16, 2026

TO: HONORABLE MAYOR

AND CITY COUNCIL
FROM: Jim Shannon
SUBJECT: Adoption of the 2026-2027
Operating and Capital
Budgets
DATE: June 12, 2026
Approved Date:
6/12/26
RECOM

MENDATION
It i
s recommended that the City Council:
(a) Adop
t the Annual Appropriation Ordinance, including transfers and loans for Fiscal Year 2026-2027 and the Manager’s Final Budget Addendum; and (b) Adop
t the Annual Funding Sources Resolution for Fiscal Year 2026-2027 and the Manager’s Final Budget Addendum.

BACKGROUND
On June 1
6, 2026, the City Council is scheduled to adopt an Annual Appropriation Ordinance and Annual Funding Sources Resolution establishing the 2026-2027 Operating Budget and the 2026-2027 Mid-Biennial Capital Budget. The Ordinance and Resolution have been prepared based on the amounts included in the 2026-2027 Proposed Budget, except where amended by the City Council’s approval of the Mayor's June Budget Message for Fiscal Year 2026-2027 and the 2026-2027 Operating and 2026-2027 Mid-Biennial Capital Budgets and Schedule of Fees and Charges on June 9, 2026.

To document
changes to the Proposed Budget that have been incorporated in the Ordinance and Resolution, the attached set of revised Source and Use Statements has been prepared for all funds where revisions to the published 2026-2027 Proposed Operating and 2026-2027 Proposed Mid-Biennial Capital Budgets were approved by City Council actions on June 9, 2026.

JIM

SHANNON
Budget Director

ATTACHM
ENT: 2026-2027 Revised Source and Use of Funds Statement COUNCIL AGENDA: 6/16/26
FIL E NO: 26- 718
ITEM: 3.4(a)(b)
MANAGER’S BUDGET ADDENDUM: #29
2026-2027
Revised Source and Use of Funds Statements
(Alphabetical Listing)
Fund Fund Name Page
001 General Fund 1-16
520 Airport Capital Improvement Fund 51
527 Airport Renewal and Replacement Fund 52-53
526 Airport Revenue Bond Improvement Fund 54
521 Airport Revenue Fund 17
524 Airport Surplus Revenue Fund 18
160 Benefit Funds - Benefit Fund 19
472 Branch Libraries Bond Projects Fund 55
429 Building and Structure Construction Tax Fund 56-57
237 Building Development Fee Program Fund 20
351 Business Improvement Districts Fund 21
239 Citywide Planning Fee Program Fund 22
441 Community Development Block Grant Fund 23
373 Community Facilities District #8 (Communications Hill) Fund 24 465 Construction Excise Tax Fund 59-60
377 Construction Tax and Property Conveyance Tax Fund : Parks Purposes Council District #1 62
391 Construction Tax and Property Conveyance Tax Fund: City-wide Parks Purposes 84
397 Construction Tax and Property Conveyance Tax Fund: Communications Purposes 58
392 Construction Tax and Property Conveyance Tax Fund: Fire Protection Purposes 73
393 Construction Tax and Property Conveyance Tax Fund: Library Purpose 76 398 Construction Tax and Property Conveyance Tax Fund: Parks Maintenance Yards Purposes 85
390 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Central Fund 83
389 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #10 71
378 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #2 63
380 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #3 64
381 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #4 65
382 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #5 66
384 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #6 67
385 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #7 68
386 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #8 69
388 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #9 70
2026-2027
Revised Source and Use of Funds Statements
(Alphabetical Listing)
Fund Fund Name Page
395 Construction Tax and Property Conveyance Tax Fund: Service Yards Purpose 88
536 Convention and Cultural Affairs Fund 25
798 Convention Center Facility District Capital Fund 61 791 Convention Center Facility District Revenue Fund 26 474 Edward Byrne Memorial Justice Assistance Grant Trust Fund 27 479 Evergreen East Hills Traffic Impact Fee Fund 72
240 Fire Development Fee Program Fund 28
559 General Purpose Parking Capital Fund 74
533 General Purpose Parking Fund 29
454 Homeless Housing, Assistance, and Prevention Fund 30 440 Housing Trust Fund 31
423 Integrated Waste Management Fund 32
462 Lake Cunningham Fund 75
483 Library Parcel Tax Capital Fund 77
418 Library Parcel Tax Fund 33
346 Low and Moderate Income Housing Asset Fund 34
502 Major Facilities Fund 78
448 Multi-Source Housing Fund 35
349 North San Jose Traffic Impact Fee Fund 81
471 Parks and Recreation Bond Projects Fund 82
238 Planning Development Fee Program Fund 36
498 Public Safety and Infrastructure Bond Fund 79-80
241 Public Works Development Fee Program Fund 37
150 Public Works Program Support Fund 38
404 Real Property Transfer Tax Fund 39
501 San José Clean Energy Operating Fund 40
130 San Jose Opioid Response Fund 41
512 San Jose-Santa Clara Treatment Plant Capital Fund 86 513 San Jose-Santa Clara Treatment Plant Operating Fund 42 540 Sanitary Sewer Connection Fee Fund 87
545 Sewer Service and Use Charge Capital Improvement Fund 89 541 Sewer Service and Use Charge Fund 43
570 South Bay Water Recycling Operating Fund 44
469 Storm Sewer Capital Fund 90
446 Storm Sewer Operating Fund 45
375 Subdivision Park Trust Fund 91-92
414 Supplemental Law Enforcement Services (SLES) Fund 46 552 Vehicle Maintenance and Operations Fund 47
486 VTA Measure B Pavement Maintenance Fund 93
500 Water Utility Capital Fund 94
515 Water Utility Fund 48
343 Willow Glen Community Benefit Improvement District Fund 49 290 Workforce Development Fund 50
2026-2027
Revised Source and Use of Funds Statements
(Fund Listing)
Fund Fund Name Page
001 General Fund 1-16
130 San Jose Opioid Response Fund 41
150 Public Works Program Support Fund 38
160 Benefit Funds - Benefit Fund 19
237 Building Development Fee Program Fund 20
238 Planning Development Fee Program Fund 36
239 Citywide Planning Fee Program Fund 22
240 Fire Development Fee Program Fund 28
241 Public Works Development Fee Program Fund 37
290 Workforce Development Fund 50
343 Willow Glen Community Benefit Improvement District Fund 49 346 Low and Moderate Income Housing Asset Fund 34
349 North San Jose Traffic Impact Fee Fund 81
351 Business Improvement Districts Fund 21
373 Community Facilities District #8 (Communications Hill) Fund 24 375 Subdivision Park Trust Fund 91-92
377 Construction Tax and Property Conveyance Tax Fund : Parks Purposes Council District #1 62
378 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #2 63
380 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #3 64
381 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #4 65
382 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #5 66
384 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #6 67
385 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #7 68
386 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #8 69
388 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #9 70
389 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Council District #10 71
390 Construction Tax and Property Conveyance Tax Fund: Parks Purposes Central Fund 83
391 Construction Tax and Property Conveyance Tax Fund: City-wide Parks Purposes 84
392 Construction Tax and Property Conveyance Tax Fund: Fire Protection Purposes 73
393 Construction Tax and Property Conveyance Tax Fund: Library Purpose 76 395 Construction Tax and Property Conveyance Tax Fund: Service Yards Purpose 88
397 Construction Tax and Property Conveyance Tax Fund: Communications Purposes 58
2026-2027
Revised Source and Use of Funds Statements
(Fund Listing)
Fund Fund Name Page
398 Construction Tax and Property Conveyance Tax Fund: Parks Maintenance Yards Purposes 85
404 Real Property Transfer Tax Fund 39
414 Supplemental Law Enforcement Services (SLES) Fund 46 418 Library Parcel Tax Fund 33
423 Integrated Waste Management Fund 32
429 Building and Structure Construction Tax Fund 56-57
440 Housing Trust Fund 31
441 Community Development Block Grant Fund 23
446 Storm Sewer Operating Fund 45
448 Multi-Source Housing Fund 35
454 Homeless Housing, Assistance, and Prevention Fund 30 462 Lake Cunningham Fund 75
465 Construction Excise Tax Fund 59-60
469 Storm Sewer Capital Fund 90
471 Parks and Recreation Bond Projects Fund 82
472 Branch Libraries Bond Projects Fund 55
474 Edward Byrne Memorial Justice Assistance Grant Trust Fund 27 479 Evergreen East Hills Traffic Impact Fee Fund 72
483 Library Parcel Tax Capital Fund 77
486 VTA Measure B Pavement Maintenance Fund 93
498 Public Safety and Infrastructure Bond Fund 79-80
500 Water Utility Capital Fund 94
501 San José Clean Energy Operating Fund 40
502 Major Facilities Fund 78
512 San Jose-Santa Clara Treatment Plant Capital Fund 86 513 San Jose-Santa Clara Treatment Plant Operating Fund 42 515 Water Utility Fund 48
520 Airport Capital Improvement Fund 51
521 Airport Revenue Fund 17
524 Airport Surplus Revenue Fund 18
526 Airport Revenue Bond Improvement Fund 54
527 Airport Renewal and Replacement Fund 52-53
533 General Purpose Parking Fund 29
536 Convention and Cultural Affairs Fund 25
540 Sanitary Sewer Connection Fee Fund 87
541 Sewer Service and Use Charge Fund 43
545 Sewer Service and Use Charge Capital Improvement Fund 89 552 Vehicle Maintenance and Operations Fund 47
559 General Purpose Parking Capital Fund 74
570 South Bay Water Recycling Operating Fund 44
791 Convention Center Facility District Revenue Fund 26 798 Convention Center Facility District Capital Fund 61 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Authority
Position
Change
Budget
Change T
otal
T
otal Source of Funds Per Proposed Budget 1,715,206,318
Source of Funds Incremental Changes
Beginning Fund Balance
Beginning Fund Balance MBA 14 873,000
Beginning Fund Balance MBA 27 (9,000,000)
Beginning Fund Balance: Rebudgets (Mayor
and City Council)
Mayor's Msg. 4,107,000
Beginning Fund Balance (4th of July) Mayor's Msg. 100,000 Beginning Fund Balance Adjustment:

Rebudgets
MBA 26 182,388,590
Beginning Fund Balance SUBT
OTAL $178,468,590
Licenses and Permits
Licenses and Permits (Downtown Enhanced
V
acant Building Program)
MBA 15 180,000
Licenses and Permits SUBT
OTAL $180,000
Other Revenue
Personal Services/Other Revenue (GovAI
Coalition/Hopewell Grant)
MBA 26 100,000
Review and Inspection of Billboards and Other
Facilities/Other Revenue
MBA 26 188,000
SJPL Foundation Grants/Other Revenue MBA 26 29,852
Other Revenue SUBT
OTAL $317,852
Revenue from Federal Government
2024 National Sexual Assault Kit
Initiative/Revenue from Federal Government
MBA 26 962,795
Rebudget: 2024 National Sexual Assault Kit
Initiative/Revenue from Federal Government
MBA 26 600,220
Rebudget: Byrne Discretionary Community
Project Grant 2022-2023/Revenue from Federal
Government
MBA 26 166,186
Rebudget: Hazard Mitigation Grant
Program/Revenue from Federal Government
MBA 26 825,216
Rebudget: Internet Crimes Against Children
T
ask Force Invited Award - Police
2023/Revenue from Federal Government
MBA 26 590,696
1 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Authority
Position
Change
Budget
Change Total
Rebudget: National Sexual Assault Kit
Initiative/Revenue from Federal Government
MBA 26 375,776
Rebudget: Non-Personal/Equipment/Revenue
from Federal Government (Fire Prevention and
Safety Grant)
MBA 26 28,172
Rebudget: Selective Traffic Enforcement
Program 2025-2026/Revenue from Federal
Government
MBA 26 140,203
Rebudget: Urban Areas Security Initiative Grant
- Fire 2024/Revenue from Federal Government
MBA 26 144,000
Rebudget: Urban Areas Security Initiative Grant
- Police 2024/Revenue from Federal
Government
MBA 26 397,771
State Homeland Security Grant Program - Fire
2024/Revenue from Federal Government
MBA 26 278,991
State Homeland Security Grant Program –
Police 2024/Revenue from Federal
Government
MBA 26 22,500
Summer Youth Nutrition Program/Revenue from
Federal Government
MBA 26 96,597
Urban Areas Security Initiative Grant - Police
2024/Revenue from Federal Government
MBA 26 60,000
Revenue from Federal Government

SUBTOTAL
$4,689,123
Revenue from Local Agencies
ESUHSD Community WiFi - Network
Maintenance/Revenue from Local Agencies
MBA 26 725,463
Non-Personal/Equipment/Revenue from Local
Agencies (2026 Neighborhoods Conference)
MBA 26 5,000
Rebudget: Personal Services/Revenue from
Local Agencies (Stream Stewardship Law
Enforcement Program)
MBA 26 166,384
Rebudget: Santa Clara Valley Water District
Grant for Native Garden Installation/Revenue
from Local Agencies
MBA 26 36,829
Revenue from Local Agencies (Coyote and
Guadalupe River Trail Patrol)
MBA 26 (325,000)
Santa Clara County Homeless Encampment
Cleanup/Revenue from Local Agencies
MBA 26 1,160,600
Santa Clara Valley Water District Grant for
Native Garden Installation/Revenue from Local
Agencies
MBA 26 36,828
Senior Nutrition Program/Revenue from Local
Agencies
MBA 26 2,005,742
2 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Authority
Position
Change
Budget
Change Total
Revenue from Local Agencies SUBTOTAL $3,811,846
Revenue from State of California
Californians4All Phase 4 Admin -
Finance/Revenue from State of California
MBA 26 40,100
Californians4All Phase 4 Climate Change
Pathway - PRNS/Revenue from State of
California
MBA 26 259,166
Californians4All Phase 4 Learning Pathway -
Library/Revenue from State of California
MBA 26 72,978
Californians4All Phase 5 Learning Pathways -
Library/Revenue from State of California
MBA 26 1,278,676
Caltrans Lyndale Community Resiliency
Project/Revenue from State of California
MBA 26 381,395
Internet Crimes Against Children State Grant
2025-2026/Revenue from State of California
MBA 26 207,642
Library Grants/Revenue from State of California
(CLLS ALS/FLS)
MBA 26 152,136
Outdoor Equity Grant/Revenue from State of
California
MBA 26 350,900
Personal Services/Revenue from State of
California (Blight Eradication)
MBA 26 295,000
Rebudget: 2023-2024 Board of State and
Community Corrections Organized Retail Theft
Grant Program/Revenue from State of
California
MBA 26 1,871,299
Rebudget: Californians4All Phase 4 Admin -
Finance/Revenue from State of California
MBA 26 5,170
Rebudget: Department of Alcohol Beverage
Control (ABC) Grant 2026/Revenue from State
of California
MBA 26 17,856
Rebudget: Extreme Heat and Community
Resilience Program/Revenue from State of
California
MBA 26 235,000
Rebudget: Internet Crimes Against Children
State Grant 2025-2026/Revenue from State of
California
MBA 26 1,063,940
Rebudget: Outdoor Equity Grant/Revenue from
State of California
MBA 26 18,159
Rebudget: Revenue from State of California
(Californians4All Phase 4 Climate Change
Pathway - PRNS)
MBA 26 3,619,863
Rebudget: Revenue from State of California
(Californians4All Phase 4 Learning Pathway –
Library)
MBA 26 1,613,421
3 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Authority
Position
Change
Budget
Change Total
Rebudget: Revenue from State of California
(Californians4All Phase 4 Admin – Finance)
MBA 26 34,930
Revenue from State of California

SUBTOTAL
$11,517,631
Transfers and Reimbursements
Transfers and Reimbursements (Transfer from
the General Purpose Parking Fund)
Mayor's Msg. 150,000
Transfers and Reimbursements

SUBTOTAL
$150,000

Subtotal of Incremental Adjustments 199,135,042
Revised Total Source of Funds 1,914,341,360
4 Authority
Position
Change
Budget
Change Total
Total Use of Funds Per Proposed
Budget 1,715,206,318
Use of Funds Incremental Changes

City Manager - Office of Economic
Development and Cultural Affairs
OEDCA Non-Personal/Equipment (Chopsticks
Alley)
Mayor's Msg. 25,000
OEDCA Non-Personal/Equipment (Christmas in
the Park)
Mayor's Msg. 50,000
OEDCA Non-Personal/Equipment (Director’s
Alliance Small Business Support)
Mayor's Msg. 20,000
OEDCA Non-Personal/Equipment (Latino
Business Foundation Silicon Valley Business
Academy)
Mayor's Msg. 10,000
OEDCA Non-Personal/Equipment (San José
Day)
Mayor's Msg. 35,000
OEDCA Non-Personal/Equipment (San José
Jazz Programming in West San José)
Mayor's Msg. 25,000
OEDCA Non-Personal/Equipment (School of
Arts and Culture Cultural Initiatives)
Mayor's Msg. 10,000
OEDCA Non-Personal/Equipment (Shared Arts
Center of San José)
Mayor's Msg. 15,000
OEDCA Non-Personal/Equipment (Story Road
Business Association)
Mayor's Msg. 33,000
Rebudget: Non-Personal/Equipment
(Microbusiness Start-Up Grants)
MBA 26 150,000
Rebudget: Non-Personal/Equipment
(Neighborhood Economic Grants)
MBA 26 136,914
Rebudget: Non-Personal/Equipment (Urban
Vibrancy Institute)
MBA 26 35,000
Rebudget: Non-Personal/Equipment
(Winchester Row Business Association
Empowerment Grant)
MBA 26 25,000
City Manager - Office of Economic
Development and Cultural Affairs

SUBTOTAL
$569,914
Office of the City Manager
City Manager Non-Personal/Equipment (Office
of Administration, Policy, and
Intergovernmental Relations – Ballot Measure
Polling)
Mayor's Msg. (100,000)
City Manager Non-Personal/Equipment (Office
of Emergency Management - Community
Emergency Response Team Support for District
8)
Mayor's Msg. 10,000
City Manager Non-Personal/Equipment (Office
of Racial and Social Equity – Immigrant
Community Support Services)
Mayor's Msg. 500,000
Rebudget: Non-Personal/Equipment (Office of
Administration, Policy, and Intergovernmental
Relations)
MBA 26 16,000
2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
5 Authority
Position
Change
Budget
Change Total
2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Rebudget: Non-Personal/Equipment (Office of
Communications)
MBA 26 30,000
Rebudget: Non-Personal/Equipment (Office of
Racial and Social Equity)
MBA 26 52,000
Rebudget: Personal Services (Office of
Administration, Policy, and Intergovernmental
Relations)
MBA 26 16,000
Rebudget: Personal Services (Office of City
Manager - Road to 2026 Executive Leadership)
MBA 26 70,000
Office of the City Manager SUBTOTAL $594,000
Environmental Services Department
Rebudget: Non-Personal/Equipment (Adopt-A-
Storm-Drain)
MBA 26 6,350
Tech Adjust: Non-Personal/Equipment (Water
Resources Staffing Funding Shift)
MBA 26 (32,378)
Tech Adjust: Personal Services (Water
Resources Staffing Funding Shift)
MBA 26 0.11 32,378
Environmental Services Department

SUBTOTAL
$6,350
Finance Department
Rebudget: Non-Personal/Equipment (Business
Tax Amnesty)
MBA 26 82,000
Rebudget: Non-Personal/Equipment (Debt
Management Software Replacement)
MBA 26 225,000
Finance Department SUBTOTAL $307,000
Fire Department
Rebudget: Non-Personal/Equipment/Revenue
from Federal Government (Fire Prevention and
Safety Grant)
MBA 26 28,172
Rebudget: Non-Personal/Equipment (Bureau of
Support Services Vehicles - 2 Utility Vehicles)
MBA 26 100,000
Rebudget: Non-Personal/Equipment (Fire
Station Network Switches)
MBA 26 150,000
Tech Adjust: Non-Personal/Equipment
(Reallocation to Information Technology
Department for IT Equipment Refresh)
MBA 26 (150,000)
Fire Department SUBTOTAL $128,172
Housing Department
Housing Non-Personal/Equipment (West Valley
Community Services)
Mayor's Msg. 75,000
Rebudget: Non-Personal/Equipment (Homeless
Management Information System &
Compliance Monitoring)
MBA 26 1,200,000
Housing Department SUBTOTAL $1,275,000
6 Authority
Position
Change
Budget
Change Total
2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Human Resources Department
Rebudget: Non-Personal/Equipment (Digital
Recruitment Infrastructure and Campaign)
MBA 26 73,200
Human Resources Department SUBTOTAL $73,200
Information Technology Department
Personal Services/Other Revenue (GovAI
Coalition/Hopewell Grant)
MBA 26 100,000
Rebudget: Development Fee Program - Shared
Resources Non-Personal/Equipment
(Hyperconverged Infrastructure Refresh)
MBA 26 2,100
Rebudget: Non-Personal/Equipment
(Government AI Coalition)
MBA 26 18,000
Rebudget: Non-Personal/Equipment
(Hyperconverged Infrastructure Refresh)
MBA 26 177,700
Rebudget: Non-Personal/Equipment (IT Project
Management)
MBA 26 250,000
Rebudget: Personal Services (Packard
Foundation Grant)
MBA 26 95,000
Tech Adjust: Non-Personal/Equipment
(Reallocation from Fire Department for IT
Equipment Refresh)
MBA 26 150,000
Information Technology Department

SUBTOTAL
$792,800
Library Department
Library Non-Personal/Equipment (District 8
Youth & Older Adult Programming)
Mayor's Msg. 21,000
Library Non-Personal/Equipment (High Dosage
Tutoring)
Mayor's Msg. 50,000
Library Non-Personal/Equipment (Silicon Valley
Education Foundation)
Mayor's Msg. 15,000
Library Non-Personal/Equipment (Youth
Empowerment Summit)
Mayor's Msg. 26,350
Rebudget: Non-Personal/Equipment
(Integrated Library System Migration,
Optimization, and Staffing)
MBA 26 300,000
Rebudget: Non-Personal/Equipment (Tully
Library Branch Safety Improvements)
MBA 26 10,000
Library Department SUBTOTAL $422,350
Mayor & City Council
Council District #02 (Great Oaks Neighborhood
Activation and Engagement)
Mayor's Msg. (13,000)
Council District #02 (Great Oaks Park Mural) Mayor's Msg. 13,000 Council District #02 (Hispanic Foundation of
Silicon Valley Parent Education Academy)
Mayor's Msg. 5,000
Council District #05 (City Peace Project) Mayor's Msg. 10,000 Council District #05 (Clyde L. Fischer Field
Repairs and Improvements)
Mayor's Msg. 40,000
Council District #05 (FIFA 2026 East Side Small
Business Activation Program)
Mayor's Msg. 10,000
Council District #05 (With Purpose) Mayor's Msg. 2,000
7 Authority
Position
Change
Budget
Change Total
2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Council District #07 (Cultural Events) Mayor's Msg. 30,000 Council District #07 (Vietnamese American
Cultural Center's Mid-Autumn and Tet Festivals)
Mayor's Msg. (5,000)
Council District #08 (Beautify District 8 Pilot
Program)
Mayor's Msg. 75,000
Council District #08 (City Peace Project) Mayor's Msg. 10,000 Council District #09 (Bay Area Women's Sports
Initiative (BAWSI) Rollers Program)
Mayor's Msg. 10,000
Council District #09 (Boys and Girls Club of
Silicon Valley International Day of the Girl)
Mayor's Msg. 5,000
Council District #09 (Catholic Charities Junior
Giants)
Mayor's Msg. 6,000
Council District #09 (Silicon Valley Monterey
Bay Council)
Mayor's Msg. 10,000
Rebudget: Council District #01 Mayor's Msg. 890,000
Rebudget: Council District #02 Mayor's Msg. 260,000
Rebudget: Council District #03 Mayor's Msg. 300,000
Rebudget: Council District #04 Mayor's Msg. 260,000
Rebudget: Council District #05 Mayor's Msg. 103,000
Rebudget: Council District #05 (January - June) Mayor's Msg. 103,000 Rebudget: Council District #06 Mayor's Msg. 342,000
Rebudget: Council District #07 Mayor's Msg. 235,000
Rebudget: Council District #07 (January - June) Mayor's Msg. 235,000 Rebudget: Council District #08 Mayor's Msg. 380,000
Rebudget: Council District #09 Mayor's Msg. 80,000
Rebudget: Council District #09 (January - June) Mayor's Msg. 80,000 Rebudget: Council District #10 Mayor's Msg. 739,000
Rebudget: Office of the Mayor Mayor's Msg. 100,000
Mayor & City Council SUBTOTAL $4,315,000
Parks, Recreation and Neighborhood
Services Department
Children and Youth Services Master Plan
Implementation (Adds 1.0 Program Manager
through June 30, 2028)
MBA 14 1.00 0
Non-Personal/Equipment/Revenue from Local
Agencies (2026 Neighborhoods Conference)
MBA 26 5,000
Non-Personal/Equipment (Lake Cunningham
Regional Park Service Delivery Update)
MBA 26 150,000
Personal Services/Revenue from State of
California (Blight Eradication)
MBA 26 295,000
PRNS Non-Personal/Equipment (Camden
Community Pool Equipment)
Mayor's Msg. 10,000
PRNS Non-Personal/Equipment (Cataldi Park
2nd Parking Lot Gate)
Mayor's Msg. 25,000
PRNS Non-Personal/Equipment (Catholic
Charities Promotora Initiative)
Mayor's Msg. 40,000
PRNS Non-Personal/Equipment (Council
District #02 - Viva Parks and Community
Activation)
Mayor's Msg. 9,200
PRNS Non-Personal/Equipment (District 8
Overgrown Brush and Weed Abatement Pilot
Program)
Mayor's Msg. 21,000
8 Authority
Position
Change
Budget
Change Total
2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Mayor's Msg. 100,000
Mayor's Msg. 6,185
Mayor's Msg. 300,000
Mayor's Msg. 24,000
Mayor's Msg. 5,000
Mayor's Msg. 5,000
Mayor's Msg. 60,000
Mayor's Msg. 70,000
Mayor's Msg. 1,200
Mayor's Msg. 11,000
Mayor's Msg. 81,200
Mayor's Msg. 15,000
MBA 26 127,737
MBA 26 2,000,000
MBA 26 63,000
MBA 26 30,000
MBA 26 200,000
MBA 26 90,000
PRNS Non-Personal/Equipment (Hoffman Via
Monte Youth Summer and Fall Enrichment
Program)
PRNS Non-Personal/Equipment (Municipal
Rose Garden & Willow Street Bramhall Park
Pilot Expansion)
PRNS Non-Personal/Equipment (Older Adult
Health & Wellness Grant Program)
PRNS Non-Personal/Equipment (Private
Property Graffiti Eradication)
PRNS Non-Personal/Equipment (Starbird Park
Camera Signage)
PRNS Non-Personal/Equipment (Trash Punx)
PRNS Non-Personal/Equipment (Viva Callecita)
PRNS Personal Services (BeautifySJ Illegal
Dumping Hotspot Team Pilot)
PRNS Personal Services (Council District #02 -
Viva Parks and Community Activation)
PRNS Personal Services (Expanded BSJ Hours
for West San Carlos Corridor)
PRNS Personal Services (Municipal Rose
Garden & Willow Street Bramhall Park Pilot
Expansion)
PRNS Personal Services (Private Property
Graffiti Eradication)
Rebudget: Non-Personal/Equipment (Alum
Rock Park Vegetation Management Plan)
Rebudget: Non-Personal/Equipment
(BeautifySJ Vehicle Replacements - 6 Leaf
Body Dump Trucks, 1 Sedan, and 1 Cargo Van)
Rebudget: Non-Personal/Equipment
(Community Forestry Vehicle Purchase - 1
Light-Duty Pickup Truck)
Rebudget: Non-Personal/Equipment (Council
District #8 Late Night Open Gym)
Rebudget: Non-Personal/Equipment (Park
Wildland Fire Engine Replacement - 1 Type 7
Fire Engine)
Rebudget: Non-Personal/Equipment (Youth
Intervention Services/Project Hope Vehicles - 2
Seven Passenger Vans)
San José BEST and Safe Summer Initiative
Programs (Adds 1.0 Senior Analyst)
MBA 11 1.00 0
Parks, Recreation and Neighborhood
Services Department SUBTOTAL
$3,744,522
Planning, Building and Code Enforcement
Department
PBCE Non-Personal/Equipment (Microfiche to
Digital Imaging Conversion)
Mayor's Msg. 50,000
PBCE Personal Services (Downtown Enhanced
Vacant Building Program - Adds 1.0 Code
Enforcement Inspector II)
MBA 15 1.00 180,000
Rebudget: Non-Personal/Equipment (CEQA
Process Improvements)
MBA 26 190,000
9 Authority
Position
Change
Budget
Change Total
2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Rebudget: Non-Personal/Equipment (Policy
and Ordinance Update)
MBA 26 40,000
Planning, Building and Code Enforcement
Department SUBTOTAL
$460,000
Police Department
Personal Services (Child Forensic Interviewer) MBA 26 261,000 Police Department Non-Personal/Equipment
(San José Police Foundation)
Item 3.3 50,000
Rebudget: Non-Personal/Equipment - Police
Vehicle Replacements and Operations &
Maintenance
MBA 26 7,650,000
Rebudget: Non-Personal/Equipment (Person
Level Tracking Interface)
MBA 26 75,231
Rebudget: Non-Personal/Equipment
(Redistricting)
MBA 26 36,000
Rebudget: Non-Personal/Equipment (Sexual
Assault Workplan)
MBA 26 126,328
Rebudget: Personal Services/Revenue from
Local Agencies (Stream Stewardship Law
Enforcement Program)
MBA 26 166,384
Rebudget: Personal Services (Police Officer
Lateral Incentive Program)
MBA 26 52,000
Rebudget: Personal Services (Red Light
Running Camera Program)
MBA 26 100,399
Rebudget: Personal Services (Redistricting) MBA 26 49,000 Police Department SUBTOTAL $8,566,342
Public Works Department
Public Works Non-Personal/Equipment (Little
Saigon Gateway Sign)
Mayor's Msg. 50,000
Public Works Department SUBTOTAL $50,000
Transportation Department
Personal Services (Automated Speed
Enforcement Cost Correction)
MBA 26 (477,000)
Rebudget: Non-Personal/Equipment (Oversized
Vehicle Regulation Pilot Program)
MBA 26 760,000
Rebudget: Non-Personal/Equipment (Tree
Planting in Luna Park Business District)
MBA 26 12,850
Rebudget: Personal Services (Red Light
Running)
MBA 26 115,000
Transportation Non-Personal/Equipment (North
San José Welcome Signs)
Mayor's Msg. 35,000
Transportation Non-Personal/Equipment
(Orchard School Walkway)
Mayor's Msg. 71,425
Transportation Non-Personal/Equipment (Our
City Forest)
Mayor's Msg. 145,000
Transportation Department SUBTOTAL $662,275
10 Authority
Position
Change
Budget
Change Total
2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
City-Wide Expenses
2024 National Sexual Assault Kit
Initiative/Revenue from Federal Government
MBA 26 962,795
4th of July Celebration - Lake Cunningham Park Mayor's Msg. 100,000 Californians4All Phase 4 Admin -
Finance/Revenue from State of California
MBA 26 40,100
Californians4All Phase 4 Climate Change
Pathway - PRNS/Revenue from State of
California
MBA 26 259,166
Californians4All Phase 4 Learning Pathway -
Library/Revenue from State of California
MBA 26 72,978
Californians4All Phase 5 Learning Pathways -
Library/Revenue from State of California
MBA 26 1,278,676
Caltrans Lyndale Community Resiliency
Project/Revenue from State of California
MBA 26 381,395
Children and Youth Services Master Plan
Implementation (Adds 1.0 Program Manager
through June 30, 2028)
MBA 14 720,000
Coyote Creek Project Reaches 5-7 (Valley
Water)
MBA 26 (325,000)
CreaTV Hybrid Event Space Mayor's Msg. 25,000
Donor Wall Item 3.3 (50,000)
ESUHSD Community WiFi - Network
Maintenance/Revenue from Local Agencies
MBA 26 725,463
Interim Housing Construction and Operations MBA 27 (9,000,000) Internet Crimes Against Children State Grant
2025-2026/Revenue from State of California
MBA 26 207,642
Library Grants/Revenue from State of California
(CLLS ALS/FLS)
MBA 26 152,136
Outdoor Equity Grant/Revenue from State of
California
MBA 26 350,900
Parent Project - Santa Clara County MBA 26 66,000
Rebudget: 2023-2024 Board of State and
Community Corrections Organized Retail Theft
Grant Program/Revenue from State of
California
MBA 26 1,792,330
Rebudget: 2024 National Sexual Assault Kit
Initiative/Revenue from Federal Government
MBA 26 563,472
Rebudget: 2026 Sporting Events Preparation MBA 26 70,000 Rebudget: 4th of July Celebration - Council
District #10
MBA 26 100,000
Rebudget: Alum Rock Village Placemaking MBA 26 53,000
Rebudget: Berryessa Flea Market Vendor
Business Transition Fund
MBA 26 6,722
Rebudget: Blight Busters MBA 26 90,000
Rebudget: Burrowing Owl Habitat Management MBA 26 128,811 Rebudget: Business Tax System Replacement MBA 26 115,000 Rebudget: Byrne Discretionary Community
Project Grant 2022-2023/Revenue from Federal
Government
MBA 26 166,186
Rebudget: Californians4All Phase 4 Admin -
Finance/Revenue from State of California
MBA 26 5,170
Rebudget: Camera Pilot Program MBA 26 11,919
Rebudget: Cannabis Equity Program MBA 26 10,000
Rebudget: Car Break-in Prevention Program MBA 26 101,656 11 Authority
Position
Change
Budget
Change Total
2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Rebudget: CHIPS Act Facilitation MBA 26 95,000
Rebudget: City Council Participatory
Budgeting - Council District #01
MBA 26 39,041
Rebudget: City Council Participatory
Budgeting - Council District #03
MBA 26 197,203
Rebudget: City Council Participatory
Budgeting - Council District #05
MBA 26 47,333
Rebudget: City Manager Special Projects MBA 26 275,000 Rebudget: Community Facilities District No. 18
Feasibility Project
MBA 26 75,000
Rebudget: Contractual Street Tree Planting MBA 26 149,377 Rebudget: Coyote Creek Project Reaches 5-7
(Valley Water)
MBA 26 1,175,000
Rebudget: CreaTV Hybrid Event Space MBA 26 65,054
Rebudget: CrimeStoppers MBA 26 27,047
Rebudget: Department of Alcohol Beverage
Control (ABC) Grant 2026/Revenue from State
of California
MBA 26 17,856
Rebudget: Digital Equity - Digital Equity
Communications, Outreach, + Education
MBA 26 175,000
Rebudget: Diridon Station Area Development
Planning
MBA 26 687,366
Rebudget: Diridon Station Area Development
Planning - Electric Microgrid
MBA 26 594,207
Rebudget: Donor Wall MBA 26 88,910
Rebudget: Elections and Ballot Measures MBA 26 3,200,000 Rebudget: Electric Vehicle Charging Stations
(LCFS Credits)
MBA 26 41,399
Rebudget: Emmanuel House Shelter MBA 26 1,000,000
Rebudget: Employee Resource Group MBA 26 16,700
Rebudget: Extreme Heat and Community
Resilience Program/Revenue from State of
California
MBA 26 235,000
Rebudget: Fire Station 26 MBA 26 10,000
Rebudget: Gateway Maintenance MBA 26 250,000
Rebudget: General Liability Claims MBA 26 5,100,000
Rebudget: Google Community Benefits MBA 26 749,187
Rebudget: Google Community Benefits -
Economic Development
MBA 26 50,000
Rebudget: Google Community Benefits –
Stabilization and Opportunity Pathways
MBA 26 116,000
Rebudget: Green Stormwater Fee Analysis MBA 26 172,000 Rebudget: Gun Safety with the California
Department of Justice
MBA 26 142,763
Rebudget: Hazard Mitigation Grant
Program/Revenue from Federal Government
MBA 26 342,351
Rebudget: Hazardous Materials Consent
Judgement
MBA 26 111,552
Rebudget: Historic Preservation MBA 26 104,400
Rebudget: Housing Stabilization - Hotel
Sheltering Operations + Services
MBA 26 155,452
Rebudget: Internet Crimes Against Children
State Grant 2025-2026/Revenue from State of
California
MBA 26 908,786
12 Authority
Position
Change
Budget
Change Total
2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Rebudget: Internet Crimes Against Children
Task Force Invited Award - Police
2023/Revenue from Federal Government
MBA 26 584,683
Rebudget: Japantown Creative Center for the
Arts Transportation Improvements
MBA 26 150,000
Rebudget: Mobile Data Computer
Replacements
MBA 26 1,900,000
Rebudget: National Sexual Assault Kit
Initiative/Revenue from Federal Government
MBA 26 314,163
Rebudget: Neighborhood Business Districts MBA 26 115,000 Rebudget: Outdoor Equity Grant/Revenue from
State of California
MBA 26 70,167
Rebudget: Police Garage Key Storage MBA 26 250,000
Rebudget: Purified Water Program MBA 26 150,000
Rebudget: Santa Clara County Public Art
Services
MBA 26 48,749
Rebudget: Santa Clara Valley Water District
Grant for Native Garden Installation/Revenue
from Local Agencies
MBA 26 36,829
Rebudget: Seeds of Peace Monument Project MBA 26 100,000 Rebudget: Selective Traffic Enforcement
Program 2025-2026/Revenue from Federal
Government
MBA 26 140,203
Rebudget: Sharks Community Fund MBA 26 75,000
Rebudget: Small Business ADA Legal Support MBA 26 120,000 Rebudget: Small Business Recovery - Small
Business Technical Assistance Revamp
MBA 26 85,000
Rebudget: Storefront Activation Grant Program MBA 26 150,000 Rebudget: Storefront Activation Program -
Alum Rock
MBA 26 75,000
Rebudget: Stormwater Fee Study MBA 26 30,000
Rebudget: Testing, Tracing, and Isolation MBA 26 10,000,000 Rebudget: Toyota Mobility Foundation Grant MBA 26 80,000 Rebudget: Tree Mitigation MBA 26 748,000
Rebudget: Urban Areas Security Initiative Grant MBA 26 144,000 MBA 26 1,607
MBA 26 31,216
MBA 26 188,000
MBA 11 0
Mayor's Msg. 57,300
Mayor's Msg. 150,000
Mayor's Msg. 25,000
Mayor's Msg. 40,000
Item 3.3 54,531
- Fire 2024/Revenue from Federal Government
Rebudget: Urban Areas Security Initiative Grant
- Police 2024/Revenue from Federal Government
Rebudget: VTA Eastridge to BART Regional
Connector Public Art
Review and Inspection of Billboards and Other
Facilities/Other Revenue
San José BEST and Safe Summer Initiative
Programs (Adds 1.0 Senior Analyst)
San José Downtown Association (Downtown
Bike Lane Beautification)
San José Downtown Association (Downtown Ice)
San José Downtown Association (Downtown
Patronscan Pilot)
San José Downtown Association (SJDA
Enhancement Grant)
San José Works - Youth Jobs Initiative
Santa Clara County Homeless Encampment
Cleanup/Revenue from Local Agencies
MBA 26 1,160,600
13 Authority
Position
Change
Budget
Change Total
2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Santa Clara Valley Water District Grant for
Native Garden Installation/Revenue from Local
Agencies
MBA 26 36,828
Senior Nutrition Program/Revenue from Local
Agencies
MBA 26 2,005,742
SJPL Foundation Grants/Other Revenue MBA 26 29,852
State Homeland Security Grant Program - Fire
2024/Revenue from Federal Government
MBA 26 278,991
State Homeland Security Grant Program –
Police 2024/Revenue from Federal
Government
MBA 26 22,500
Summer Youth Nutrition Program/Revenue from
Federal Government
MBA 26 96,597
Urban Areas Security Initiative Grant - Police
2024/Revenue from Federal Government
MBA 26 60,000
West Santa Clara Underpass Beautification &
Connectivity Initiative
Mayor's Msg. 50,000
City-Wide Expenses SUBTOTAL $35,251,059
Capital Projects
Arena Green Restrooms Mayor's Msg. 103,000
Bryan Avenue Speed Humps Mayor's Msg. 34,000
Rebudget: 911 Call Center Upgrades FF&E
(PD)
MBA 26 1,721,000
Rebudget: 9-1-1 Dispatch Backup Generator
Replacements
MBA 26 4,835,000
Rebudget: Berryessa Supportive Parking MBA 26 2,000,000 Rebudget: Center for Performing Arts Chiller,
Cooling Tower, and Boilers Replacement
MBA 26 1,346,000
Rebudget: City Facilities Security
Enhancements
MBA 26 200,000
Rebudget: City Hall Maintenance and Repairs MBA 26 98,000 Rebudget: City Hall Security Upgrades MBA 26 1,531,000 Rebudget: Coyote Valley Monterey Road
Design and Safety Study
MBA 26 100,000
Rebudget: Downtown Permanent Stage MBA 26 100,000
Rebudget: Emergency Power Generation for
City Facilities
MBA 26 600,000
Rebudget: Enhanced Crosswalk at Leigh Ave
and Anne Way
MBA 26 47,000
Rebudget: Evergreen Village Square Vibrancy
Improvements
MBA 26 9,000
Rebudget: Fire Apparatus Replacement MBA 26 4,500,000
Rebudget: Fire Station 32 Furniture, Fixtures,
and Equipment
MBA 26 2,153,000
Rebudget: Fire Station Alerting System Network MBA 26 270,000 Rebudget: Fire Training Center Relocation MBA 26 38,000 Rebudget: Interim Housing - Rue Ferrari
Expansion
MBA 26 1,000,000
Rebudget: Interim Housing - Via Del Oro MBA 26 150,000 Rebudget: Kooser Road Crosswalk MBA 26 29,000
Rebudget: Paso Los Cerritos Speed Mitigation MBA 26 48,000 Rebudget: Police Athletic League Stadium
Turf Replacement
MBA 26 2,866,000
Rebudget: Police Training Facility FF&E MBA 26 40,000
14 Authority
Position
Change
Budget
Change Total
2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Rebudget: Radar Display Signs on Payne Ave MBA 26 36,000 Rebudget: Rose Garden Streetlight
Installations
MBA 26 44,000
Rebudget: Safety Improvements at Kooser
Road and Darthmouth Drive
MBA 26 7,000
Rebudget: Safety Improvements at Leigh
Avenue and Laurinda Drive
MBA 26 16,000
Rebudget: San José Museum of Art Cooling
Tower Replacement
MBA 26 282,000
Rebudget: Saratoga Urban Village -
Interjurisdictional Transportation Impact Fee
Study
MBA 26 40,000
Rebudget: Schiele Subdivision Historic District
Signage
MBA 26 40,000
Rebudget: Southside Transit Access Study MBA 26 200,000 Rebudget: The Tech Interactive Corroded
HVAC Pipes Remediation
MBA 26 550,000
Ross Avenue Speed Humps Mayor's Msg. 85,000
Safety Improvements at Foxworthy Avenue and
Arroba Way
Mayor's Msg. 5,000
Safety Improvements at Samaritan Drive and
Cooper Avenue
Mayor's Msg. 5,000
Sakauye Farmhouse Rebuilding at History Park Mayor's Msg. 47,140 Schiele Subdivision Historic District Signage Mayor's Msg. (40,000) Tech Adjust: Downtown Permanent Stage
(Retitle from Plaza de Cesar Chavez Permanent
Stage)
MBA 26 0
Capital Projects SUBTOTAL $25,135,140
Transfers
Transfer to the Vehicle Maintenance and
Operations Fund
Mayor's Msg. (300,000)
Transfers SUBTOTAL (300,000)
Earmarked Reserves
Animal Care and Services Foundation Reserve Item 3.3 (54,531) Children and Youth Services Master Plan 2027-
2028 Implementation Reserve
MBA 14 653,000
Children and Youth Services Master Plan
Implementation Reserve
MBA 14 (500,000)
Essential Services Reserve Mayor's Msg. (2,000,000)
Information Technology Sinking Fund Reserve Mayor's Msg. (300,000) Rebudget: Animal Care and Services
Foundation Reserve
MBA 26 100,000
Rebudget: Artificial Turf Capital Replacement
Reserve
MBA 26 3,262,449
Rebudget: Berryessa Flea Market Vendor
Business Transition Fund Reserve
MBA 26 1,875,000
Rebudget: Budget Stabilization Reserve MBA 26 25,000,000 Rebudget: City Attorney's Office Outside
Litigation Reserve
MBA 26 1,000,000
Rebudget: Code Enforcement Permit System
Reserve
MBA 26 2,256,000
Rebudget: Creative Center for the Arts Parking
Reserve
MBA 26 750,000
15 Authority
Position
Change
Budget
Change Total
2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Fund (001)
Rebudget: Customer Experience
Transformation Reserve
MBA 26 2,964,000
Rebudget: Development Fee Program
Technology Reserve
MBA 26 570,000
Rebudget: Google Community Benefits
Reserve
MBA 26 4,800,000
Rebudget: Google Parking Lots Option
Payment Reserve
MBA 26 3,800,000
Rebudget: Information Technology Sinking
Fund Reserve
MBA 26 1,891,000
Rebudget: Police Equipment Replacement
Sinking Fund Reserve
MBA 26 15,000
Rebudget: Revenue Loss Reserve MBA 26 51,000,000
Rebudget: Salaries and Benefits Reserve MBA 26 5,000,000 Rebudget: Workers Compensation / General
Liability Catastrophic Reserve
MBA 26 15,000,000
Tech Adjust: Customer Experience
Transformation Reserve (Retitle from Customer
Service Vision and Standards Staffing Reserve)
MBA 26 0
Earmarked Reserves SUBTOTAL $117,081,918

Subtotal of Incremental Adjustments 199,135,042
Revised Total Use of Funds 1,914,341,360
16 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Airport Revenue Fund (521)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $392,564,564

REVISED TOTAL SOURCE OF FUNDS $392,564,564

Total Use of Funds Per Proposed Budget $392,564,564
Use of Funds Incremental Change

Transfer to the Airport Surplus Revenue Fund MBA 26 (13,212,000) Airline Agreement Reserve MBA 26 13,212,000

Subtotal of Incremental Adjustments $0
REVISED TOTAL USE OF FUNDS $392,564,564
17 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Airport Surplus Revenue Fund (524)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $31,677,321 Source of Funds Incremental Change

Transfer to Airport Renewal and Replacement
Fund/Transfers and Reimbursements (Transfer
from Airport Revenue Fund)
MBA 26 (13,212,000)

Subtotal of Incremental Adjustments (13,212,000)
REVISED TOTAL SOURCE OF FUNDS $18,465,321

Total Use of Funds Per Proposed Budget $31,677,321
Use of Funds Incremental Change

Transfer to Airport Renewal and Replacement
Fund/Transfers and Reimbursements (Transfer
from Airport Revenue Fund)
MBA 26 (13,212,000)

Subtotal of Incremental Adjustments (13,212,000)
REVISED TOTAL USE OF FUNDS $18,465,321
18 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Benefits Funds - Benefit Fund (160)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $123,002,469 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 727,000

Subtotal of Incremental Adjustments $727,000
REVISED TOTAL SOURCE OF FUNDS $123,729,469

Total Use of Funds Per Proposed Budget $123,002,469
Use of Funds Incremental Change

Rebudget: Wellness Program MBA 26 400,000
Rebudget: Healthcare Incentive Program MBA 26 327,000

Subtotal of Incremental Adjustments $727,000
REVISED TOTAL USE OF FUNDS $123,729,469
19 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Building Development Fee Program Fund (237)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $74,878,656 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 6,000

Subtotal of Incremental Adjustments $6,000
REVISED TOTAL SOURCE OF FUNDS $74,884,656

Total Use of Funds Per Proposed Budget $74,878,656
Use of Funds Incremental Change

Rebudget: Development Fee Program -
Shared Resources Non-Personal/Equipment
(Hyperconverged Infrastructure Refresh)
MBA 26 6,000

Subtotal of Incremental Adjustments $6,000
REVISED TOTAL USE OF FUNDS $74,884,656
20 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Business Improvement District Fund (351)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $5,424,902 Source of Funds Incremental Change

The Alameda Business Improvement
District/Special Assessments MBA 26 3,658
Downtown Business Improvement
District/Special Assessments MBA 26 (84,516)
Administration Services/Special Assessments MBA 26 2,885 Alum Rock Santa Clara Business Improvement
District/Special Assessments MBA 26 188,150
East Village Business Improvement
District/Special Assessments MBA 26 50,503
Story Road Business Improvement
District/Special Assessments MBA 26 127,893

Subtotal of Incremental Adjustments $288,573
REVISED TOTAL SOURCE OF FUNDS $5,713,475

Total Use of Funds Per Proposed Budget $5,424,902
Use of Funds Incremental Change

The Alameda Business Improvement
District/Special Assessments MBA 26 3,658
Downtown Business Improvement
District/Special Assessments MBA 26 (84,516)
Japantown Business Improvement District MBA 26 (286)
Administration Services/Special Assessments MBA 26 2,885 Alum Rock Santa Clara Business Improvement
District/Special Assessments MBA 26 188,150
East Village Business Improvement
District/Special Assessments MBA 26 50,503
Story Road Business Improvement
District/Special Assessments MBA 26 127,893
Downtown Business Improvement District MBA 26 (6,250)
Administration Services MBA 26 6,536

Subtotal of Incremental Adjustments $288,573
REVISED TOTAL USE OF FUNDS $5,713,475
21 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Citywide Planning Fee Program Fund (239)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $8,504,758 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 650,000
Fees, Rates, and Charges MBA 24 375,000

Subtotal of Incremental Adjustments $1,025,000
REVISED TOTAL SOURCE OF FUNDS $9,529,758

Total Use of Funds Per Proposed Budget $8,504,758
Use of Funds Incremental Change

Rebudget: Citywide Planning Fee - Non-
Personal/Equipment (PBCE) (General Plan
Four Year Review)
MBA 26 650,000
Citywide Planning Fee - Personal Services
(Adds 1.0 Planner I/II/III) MBA 24 1.00 200,000
Ending Fund Balance Adjustment MBA 24 175,000

Subtotal of Incremental Adjustments $1,025,000
REVISED TOTAL USE OF FUNDS $9,529,758
22 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Community Development Block Grant Fund (441)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $16,328,109 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 110,000

Subtotal of Incremental Adjustments $110,000
REVISED TOTAL SOURCE OF FUNDS $16,438,109

Total Use of Funds Per Proposed Budget $16,328,109
Use of Funds Incremental Change

Rebudget: Transportation Neighborhood
Infrastructure Improvements MBA 26 110,000

Subtotal of Incremental Adjustments $110,000
REVISED TOTAL USE OF FUNDS $16,438,109
23 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Community Facilities District No. 8 (Communications Hill) Fund (373)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $2,750,495 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudget MBA 26 41,457

Subtotal of Incremental Adjustments $41,457
REVISED TOTAL SOURCE OF FUNDS $2,791,952

Total Use of Funds Per Proposed Budget $2,750,495
Use of Funds Incremental Change

Rebudget: Community Facilities District No. 8
Annexation Feasibility Project MBA 26 41,457

Subtotal of Incremental Adjustments $41,457
REVISED TOTAL USE OF FUNDS $2,791,952
24 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Convention and Cultural Affairs Fund (536)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $21,134,461

REVISED TOTAL SOURCE OF FUNDS $21,134,461

Total Use of Funds Per Proposed Budget $21,134,461
Use of Funds Incremental Change

Convention Facilities Operations MBA 26 71,000
Ending Fund Balance Adjustment MBA 26 (71,000)

Subtotal of Incremental Adjustments $0
REVISED TOTAL USE OF FUNDS $21,134,461
25 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Convention Center Facilities District Revenue Fund (791)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $46,262,433

REVISED TOTAL SOURCE OF FUNDS $46,262,433

Total Use of Funds Per Proposed Budget $46,262,433
Use of Funds Incremental Change

Transfer to the Convention Center Facilities
District Capital Fund (Inadvertently Omitted in
MBA 26)
MBA 26 1,200,000
Ending Fund Balance Adjustment
(Inadvertently Omitted in MBA 26) MBA 26 (1,200,000)

Subtotal of Incremental Adjustments $0
REVISED TOTAL USE OF FUNDS $46,262,433
26 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Edward Byrne Memorial Justice Assistance Grant Trust Fund (474)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $196,453
Source of Funds Incremental Change

Rebudget: 2022 Justice Assistance
Grant/Revenue from Federal Government MBA 26 142,408
Rebudget: 2023 Justice Assistance
Grant/Revenue from Federal Government MBA 26 124,320
Rebudget: 2024 Justice Assistance
Grant/Revenue from Federal Government MBA 26 320,395
Beginning Fund Balance Adjustment:

Rebudgets MBA 26 (119,440)

Subtotal of Incremental Adjustments $467,683
REVISED TOTAL SOURCE OF FUNDS $664,136

Total Use of Funds Per Proposed Budget $196,453
Use of Funds Incremental Change

Rebudget: 2022 Justice Assistance
Grant/Revenue from Federal Government MBA 26 124,839
Rebudget: 2023 Justice Assistance
Grant/Revenue from Federal Government MBA 26 22,449
Rebudget: 2024 Justice Assistance
Grant/Revenue from Federal Government MBA 26 320,395

Subtotal of Incremental Adjustments $467,683
REVISED TOTAL USE OF FUNDS $664,136
27 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Fire Development Fee Program Fund (240)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $13,218,759 Source of Funds Incremental Change

Beginning Fund Balance
Adjustment: Rebudgets MBA 26 85,300

Subtotal of Incremental Adjustments $85,300
REVISED TOTAL SOURCE OF FUNDS $13,304,059

Total Use of Funds Per Proposed Budget $13,218,759
Use of Funds Incremental Change

Rebudget: Fire Development Fee Program -
Non-Personal/Equipment (Fire) (Development
Fee Program Vehicles - 1.0 Sedan)
MBA 26 65,000
Rebudget: Fire Development Fee Program -
Non-Personal/Equipment (Computer
Replacement)
MBA 26 20,000
Rebudget: Development Fee Program -
Shared Resources Non-Personal/Equipment
(Hyperconverged Infrastructure Refresh)
MBA 26 300

Subtotal of Incremental Adjustments $85,300
REVISED TOTAL USE OF FUNDS $13,304,059
28 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
General Purpose Parking Fund (533)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $27,135,431 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudget MBA 26 450
Fees, Rates, and Charges (Convention Center
90-Minute Free Parking) Mayor's Msg. (350,000)

Subtotal of Incremental Adjustments (349,550)
REVISED TOTAL SOURCE OF FUNDS $26,785,881

Total Use of Funds Per Proposed Budget $27,135,431
Use of Funds Incremental Change

Rebudget: Non-Personal/Equipment
(Hyperconverged Infrastructure Refresh) MBA 26 450
Transfer to the General Fund (San José
Downtown Association - Downtown Ice) Mayor's Msg. 150,000 Ending Fund Balance Adjustment Mayor's Msg. (500,000)

Subtotal of Incremental Adjustments (349,550)
REVISED TOTAL USE OF FUNDS $26,785,881
29 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Homeless Housing, Assistance, and Prevention Fund (454)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $33,123,863 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 450,000

Subtotal of Incremental Adjustments $450,000
REVISED TOTAL SOURCE OF FUNDS $33,573,863

Total Use of Funds Per Proposed Budget $33,123,863
Use of Funds Incremental Change

Rebudget: Street Outreach and Support
Services MBA 26 450,000

Subtotal of Incremental Adjustments $450,000
REVISED TOTAL USE OF FUNDS $33,573,863
30 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Housing Trust Fund (440)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $3,727,373 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 441,000

Subtotal of Incremental Adjustments $441,000
REVISED TOTAL SOURCE OF FUNDS $4,168,373

Total Use of Funds Per Proposed Budget $3,727,373
Use of Funds Incremental Change

Rebudget: Disaster Assistance MBA 26 311,000
Rebudget: Emergency Assistance MBA 26 130,000

Subtotal of Incremental Adjustments $441,000
REVISED TOTAL USE OF FUNDS $4,168,373
31 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Integrated Waste Management Fund (423)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $279,313,245 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 323,861

Subtotal of Incremental Adjustments $323,861
REVISED TOTAL SOURCE OF FUNDS $279,637,106

Total Use of Funds Per Proposed Budget $279,313,245
Use of Funds Incremental Change

Rebudget: Non-Personal/Equipment
(Recycling and Garbage Services 1 SUV) MBA 26 50,000
Rebudget: CalRecycle SB1383 2024 Grant MBA 26 235,200
Rebudget: Non-Personal/Equipment
(Environmental Enforcement Data
Management System Replacement)
MBA 26 38,661

Subtotal of Incremental Adjustments $323,861
REVISED TOTAL USE OF FUNDS $279,637,106
32 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Library Parcel Tax Fund (418)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $14,957,075

REVISED TOTAL SOURCE OF FUNDS $14,957,075

Total Use of Funds Per Proposed Budget $14,957,075
Use of Funds Incremental Change

Library Department Personal Services
(California Room Public Access) Item 3.3 245,000
Library Department Non-Personal/Equipment
(California Room Public Access) Item 3.3 (245,000)

Subtotal of Incremental Adjustments $0
REVISED TOTAL USE OF FUNDS $14,957,075
33 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Low and Moderate Income Housing Asset Fund (346)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $119,445,154 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 38,600,000

Subtotal of Incremental Adjustments $38,600,000
REVISED TOTAL SOURCE OF FUNDS $158,045,154

Total Use of Funds Per Proposed Budget $119,445,154
Use of Funds Incremental Change

Rebudget: Housing Loans and Grants MBA 26 34,600,000
Rebudget: Housing Predevelopment Activity MBA 26 4,000,000 Housing Executive Leadership Staffing (Add

1.0 Assistant Director and Delete 1.0 Deputy
Director)
MBA 26 0

Subtotal of Incremental Adjustments $38,600,000
REVISED TOTAL USE OF FUNDS $158,045,154
34 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Multi-Source Housing Fund (448)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $46,783,045 Source of Funds Incremental Change

Revenue from State Government (PATH
CITED Grant) MBA 26 350,289
Beginning Fund Balance Adjustment:

Rebudgets MBA 26 12,967,289

Subtotal of Incremental Adjustments $13,317,578
REVISED TOTAL SOURCE OF FUNDS $60,100,623

Total Use of Funds Per Proposed Budget $46,783,045
Use of Funds Incremental Change

Rebudget: 2017 Coyote Creek Flood Recovery
Efforts MBA 26 308,220
Rebudget: CalHome (Rehabilitation) Program MBA 26 3,279,490 Rebudget: CalHome (BEGIN) Program MBA 26 9,239,579
PATH CITED Grant MBA 26 1,073,326
Ending Fund Balance Adjustment MBA 26 (723,037)
Rebudget: Capitol Park Neighborhood Center
Improvements MBA 26 140,000
Community Development Investment - Children
and Youth Facilities MBA 14 1,776,877
Ending Fund Balance Adjustment MBA 14 (1,776,877)

Subtotal of Incremental Adjustments $13,317,578
REVISED TOTAL USE OF FUNDS $60,100,623
35 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Planning Development Fee Program Fund (238)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $13,740,654 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 400

Subtotal of Incremental Adjustments $400
REVISED TOTAL SOURCE OF FUNDS $13,741,054

Total Use of Funds Per Proposed Budget $13,740,654
Use of Funds Incremental Change

Rebudget: Development Fee Program -
Shared Resources Non-Personal/Equipment
(Hyperconverged Infrastructure Refresh)
MBA 26 400

Subtotal of Incremental Adjustments $400
REVISED TOTAL USE OF FUNDS $13,741,054
36 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Public Works Development Fee Program Fund (241)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $31,393,889 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudget MBA 26 1,700

Subtotal of Incremental Adjustments $1,700
REVISED TOTAL SOURCE OF FUNDS $31,395,589

Total Use of Funds Per Proposed Budget $31,393,889
Use of Funds Incremental Change

Rebudget: Development Fee Program -
Shared Resources Non-Personal/Equipment
(Hyperconverged Infrastructure Refresh)
MBA 26 1,700

Subtotal of Incremental Adjustments $1,700
REVISED TOTAL USE OF FUNDS $31,395,589
37 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Public Works Program Support Fund (150)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $36,089,117 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudget MBA 26 1,300

Subtotal of Incremental Adjustments $1,300
REVISED TOTAL SOURCE OF FUNDS $36,090,417

Total Use of Funds Per Proposed Budget $36,089,117
Use of Funds Incremental Change

Rebudget: Non-Personal/Equipment
(Hyperconverged Infrastructure Refresh) MBA 26 1,300

Subtotal of Incremental Adjustments $1,300
REVISED TOTAL USE OF FUNDS $36,090,417
38 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Real Property Transfer Tax Fund (404)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $127,184,161 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 42,076,000
Beginning Fund Balance (Interim Housing) MBA 27 10,000,000

Subtotal of Incremental Adjustments $52,076,000
REVISED TOTAL SOURCE OF FUNDS $179,260,161

Total Use of Funds Per Proposed Budget $127,184,161
Use of Funds Incremental Change

Rebudget: Measure E - 40% Extremely Low-
Income Households MBA 26 13,925,000
Rebudget: Measure E - 30% Low-Income
Households MBA 26 9,152,000
Rebudget: Measure E - Project HomeKey 2.0
(40% ELI) MBA 26 2,445,000
Rebudget: Measure E - 5% Moderate-Income
Households MBA 26 3,399,000
Rebudget: Outreach Sanitation and Other
Support Services (15% HSP) MBA 26 1,000,000
Rebudget: Lower Income Voucher and Equity
Program (Moderate-Income) MBA 26 890,000
Rebudget: Lower Income Voucher and Equity
Program (Lower-Income) MBA 26 10,320,000
Interim Housing Construction and Operations
(HSP) MBA 27 9,000,000
Homeless Prevention and Rental Assistance
(HPRA) MBA 27 1,000,000
Rebudget: Measure E - Interim Shelter Site
Identification and Development MBA 26 525,000
Rebudget: Interim Housing - Cherry MBA 26 300,000
Rebudget: Non-Personal/Equipment (Facilities
Interim Housing Maintenance Vehicle) MBA 26 120,000

Subtotal of Incremental Adjustments $52,076,000
REVISED TOTAL USE OF FUNDS $179,260,161
39 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
San José Clean Energy Operating Fund (501)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $632,886,667 Source of Funds Incremental Change

Rebudget: Disadvantaged Communities -
Green Tariff/Revenue from State of California MBA 26 320,045 Beginning Fund Balance Adjustment:

Rebudgets MBA 26 1,395,864

Subtotal of Incremental Adjustments $1,715,909
REVISED TOTAL SOURCE OF FUNDS $634,602,576

Total Use of Funds Per Proposed Budget $632,886,667
Use of Funds Incremental Change

Rebudget: Disadvantaged Communities -
Green Tariff/Revenue from State of California MBA 26 320,045 Rebudget: Non-Personal/Equipment (2025
Programs Roadmap) MBA 26 1,395,864
Non-Personal/Equipment (2026 Programs
Roadmap) MBA 26 7,659,136
Ending Fund Balance Adjustment MBA 26 (7,659,136)

Subtotal of Incremental Adjustments $1,715,909
REVISED TOTAL USE OF FUNDS $634,602,576
40 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
San José Opioid Response Fund (130)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $2,137,750 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 500,495

Subtotal of Incremental Adjustments $500,495
REVISED TOTAL SOURCE OF FUNDS $2,638,245

Total Use of Funds Per Proposed Budget $2,137,750
Use of Funds Incremental Change

Rebudget: Opioid Community Awareness and
Education on Opioid Addiction - PRNS MBA 26 5,495
Rebudget: Opioid Prevention Grant Program MBA 26 495,000

Subtotal of Incremental Adjustments $500,495
REVISED TOTAL USE OF FUNDS $2,638,245
41 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
San José-Santa Clara Treatment Plant Operating Fund (513)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $251,929,134 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 3,441,541

Subtotal of Incremental Adjustments $3,441,541
REVISED TOTAL SOURCE OF FUNDS $255,370,675

Total Use of Funds Per Proposed Budget $251,929,134
Use of Funds Incremental Change

Rebudget: Non-Personal/Equipment
(Environmental Enforcement Data
Management System Replacement)
MBA 26 368,241
Rebudget: Non-Personal/Equipment (2 Heavy-
Duty Off-Road Tractors) MBA 26 2,140,000
Rebudget: Non-Personal/Equipment
(Distributed Control System and Windows 11
Upgrades)
MBA 26 927,500
Rebudget: Non-Personal/Equipment
(Hyperconverged Infrastructure Refresh) MBA 26 5,800

Subtotal of Incremental Adjustments $3,441,541
REVISED TOTAL USE OF FUNDS $255,370,675
42 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Sewer Service and Use Charge Fund (541)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $271,188,611 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 4,972,941

Subtotal of Incremental Adjustments $4,972,941
REVISED TOTAL SOURCE OF FUNDS $276,161,552

Total Use of Funds Per Proposed Budget $271,188,611
Use of Funds Incremental Change

Rebudget: Non-Personal/Equipment
(Environmental Enforcement Data
Management System Replacement)
MBA 26 48,291
Rebudget: Non-Personal/Equipment
(Hyperconverged Infrastructure Refresh) MBA 26 1,650
Rebudget: Non-Personal/Equipment (Sanitary
Sewer Vehicle Replacements (2 Front Loader,
1 Sewer Video Van, 1 Backhoe Loader, and 1
Combo Vactor Sewer Truck, 1 Crane Truck, 1
Dump Truck, 3 First Responder Trucks, 1 Mini
Dump Truck, 2 Pickup Trucks, 2 Utility Trucks,
and 1 Vactor Truck))
MBA 26 4,923,000

Subtotal of Incremental Adjustments $4,972,941
REVISED TOTAL USE OF FUNDS $276,161,552
43 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
South Bay Water Recycling Operating Fund (570)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $39,953,727 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 2,400,000

Subtotal of Incremental Adjustments $2,400,000
REVISED TOTAL SOURCE OF FUNDS $42,353,727

Total Use of Funds Per Proposed Budget $39,953,727
Use of Funds Incremental Change

Rebudget: Non-Personal/Equipment (Facility
Security Improvements) MBA 26 1,800,000
Rebudget: Non-Personal/Equipment (Retail
Recycled Water Distribution Facilities) MBA 26 350,000
Rebudget: Non-Personal/Equipment (Pump
Station Site Improvement) MBA 26 250,000

Subtotal of Incremental Adjustments $2,400,000
REVISED TOTAL USE OF FUNDS $42,353,727
44 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Storm Sewer Operating Fund (446)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $51,899,959 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 2,391,562

Subtotal of Incremental Adjustments $2,391,562
REVISED TOTAL SOURCE OF FUNDS $54,291,521

Total Use of Funds Per Proposed Budget $51,899,959
Use of Funds Incremental Change

Rebudget: Non-Personal/Equipment (Storm
Sewer System Assessment) MBA 26 693,000
Rebudget: Non-Personal/Equipment
(Environmental Enforcement Data
Management System Replacement)
MBA 26 189,162
Rebudget: Non-Personal/Equipment
(Hyperconverged Infrastructure Refresh) MBA 26 4,400
Rebudget: Non-Personal/Equipment (Trash
Capture Devices Maintenance - Vehicles (1
Utility Truck, 1 Crane Truck, and 1 Combo
Sewer Truck))
MBA 26 1,230,000
Rebudget: Non-Personal/Equipment (Storm
Sewer Vehicle Replacements (1 Crane Truck, 1
SUV, 1 Dump Truck))
MBA 26 275,000

Subtotal of Incremental Adjustments $2,391,562
REVISED TOTAL USE OF FUNDS $54,291,521
45 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Supplemental Law Enforcement Services Fund (414)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $3,098,653 Source of Funds Incremental Change

Rebudget: SLES Grant 2023-2025/Revenue
from State of California MBA 26 1,628,963
Rebudget: SLES Grant 2024-2026/Revenue
from State of California MBA 26 1,084,745
Rebudget: SLES Grant 2025-2027/Revenue
from State of California MBA 26 1,201,750
Rebudget: SLES Grant 2022-2024/Revenue
from State of California MBA 26 462,626
Beginning Fund Balance Adjustment:

Rebudgets MBA 26 (1,196,799)

Subtotal of Incremental Adjustments $3,181,285
REVISED TOTAL SOURCE OF FUNDS $6,279,938

Total Use of Funds Per Proposed Budget $3,098,653
Use of Funds Incremental Change

Rebudget: SLES Grant 2023-2025/Revenue
from State of California MBA 26 1,292,024
Rebudget: SLES Grant 2024-2026/Revenue
from State of California MBA 26 517,198
Rebudget: SLES Grant 2025-2027/Revenue
from State of California MBA 26 1,201,750
Rebudget: SLES Grant 2022-2024/Revenue
from State of California MBA 26 170,313

Subtotal of Incremental Adjustments $3,181,285
REVISED TOTAL USE OF FUNDS $6,279,938
46 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Vehicle Maintenance and Operations Fund (552)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $39,743,838 Source of Funds Incremental Change

Beginning Fund Balance Adjustment:

Rebudgets MBA 26 10,350,500
Transfers and Reimbursements (Transfer from
the General Fund) Mayor's Msg. (300,000)

Subtotal of Incremental Adjustments $10,050,500
REVISED TOTAL SOURCE OF FUNDS $49,794,338

Total Use of Funds Per Proposed Budget $39,743,838
Use of Funds Incremental Change

Rebudget: Non-Personal/Equipment
(Hyperconverged Infrastructure Refresh) MBA 26 500
Rebudget: Vehicle Replacement &
Improvement MBA 26 3,530,000
Rebudget: Police Vehicle Replacements MBA 26 6,624,000 Rebudget: Unanticipated/Emergency Vehicle
Repairs (Fire Apparatus Repairs) MBA 26 196,000
Ending Fund Balance Adjustment Mayor's Msg. (300,000)

Subtotal of Incremental Adjustments $10,050,500
REVISED TOTAL USE OF FUNDS $49,794,338
47 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Water Utility Fund (515)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $107,597,666 Source of Funds Incremental Change

Fees, Rates, and Charges (Water Sales) MBA 26 (2,564,010)

Subtotal of Incremental Adjustments (2,564,010)
REVISED TOTAL SOURCE OF FUNDS $105,033,656

Total Use of Funds Per Proposed Budget $107,597,666
Use of Funds Incremental Change

Tech Adjust: Personal Services (Water
Resources Staffing Funding Shift) MBA 26 -0.11 (33,037) Tech Adjust: Ending Fund Balance Adjustment
(Water Resources Staffing Funding Shift) MBA 26 33,037
Non-Personal/Equipment MBA 26 (4,881,291)
Operations and Maintenance Reserve MBA 26 (750,968)
Ending Fund Balance Adjustment MBA 26 3,068,249

Subtotal of Incremental Adjustments (2,564,010)
REVISED TOTAL USE OF FUNDS $105,033,656
48 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Willow Glen Community Benefit Improvement District Fund (343)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $516,040
Source of Funds Incremental Change

Willow Glen Community Benefit Improvement
District/Special Assessments MBA 26 (5,319)

Subtotal of Incremental Adjustments (5,319)
REVISED TOTAL SOURCE OF FUNDS $510,721

Total Use of Funds Per Proposed Budget $516,040
Use of Funds Incremental Change

Willow Glen Community Benefit Improvement
District/Special Assessments MBA 26 (5,319)

Subtotal of Incremental Adjustments (5,319)
REVISED TOTAL USE OF FUNDS $510,721
49 2026-2027

REVISED SOURCE AND USE OF FUNDS STATEMENT
Workforce Development Fund (290)

Authority
Position
Change
Budget
Change TOTALS
Total Source of Funds Per Proposed Budget $10,214,612 Source of Funds Incremental Change

Community Economic Resilience
Fund/Revenue from State of California MBA 26 100,000

Subtotal of Incremental Adjustments $100,000
REVISED TOTAL SOURCE OF FUNDS $10,314,612

Total Use of Funds Per Proposed Budget $10,214,612
Use of Funds Incremental Change

Community Economic Resilience
Fund/Revenue from State of California MBA 26 100,000

Subtotal of Incremental Adjustments $100,000
REVISED TOTAL USE OF FUNDS $10,314,612
50 2026-2027