City Council and Authorities Concurrent
December 6, 2022

Attachment 4
Fund
No. Fund Reserve
FY 2021/22
Estimated
Ending Fund
Balance
FY 2021/22
Actual Ending
Fund Balance Variance
FY 2022/23
Current
Ending Fund
Balance
FY 2022/23
Amended
Ending Fund
Balance Variance
General Fund
1 General Fund Budget Stabilization Reserv e 53,615,880 52,878,278 (737, 602) 40,439,000 40,843,152 404,152 1 General Fund Capital Projects Rese rve 6,719,000 6,719,508 508 0 6,728,000 6,728,000 1 General Fund Reserve for Programmed
Capital Projects
3,151,081 3,151,081 0 5,364,314 5,364,314 0
1 General Fund Advanced Planning Fee
Reserve
1,395,605 2,939,765 1,544,160 1,395,605 2,939,765 1,544,160 1 General Fund Technology Fee Reserve 1 ,426,173 2,353,804 927,631 1,426,173 1,948,401 522,228 1 General Fund Land Sale Reserve 22,438, 333 23,892,284 1,453,951 7, 254,072 12,907,822 5,653,750 1 General Fund Pension Stabilization
Reserve
23,978,108 21,367,474 (2,610,634) 23,978,108 21,367,474 (2,610,634) 1 General Fund Historical Preservation
Reserve
91,402 92,754 1,352 91,402 92,754 1,352
1 General Fund Development Fee Reserve 0 0 0 0 2,000,000 2,000,000 1 General Fund FY 2023/24 Budget
Balancing Reserve
0 0 0 0 2,000,000 2,000,000
1 General Fund Unrestricted Fund Ba lance 1,696,559 21,453,736 19,757,177 0 0 0 Summary of Fund Balance Adjustments
Attachment 4
Fund
No. Fund Reserve
FY 2021/22
Estimated
Ending Fund
Balance
FY 2021/22
Actual Ending
Fund Balance Variance
FY 2022/23
Current
Ending Fund
Balance
FY 2022/23
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
Special Revenue Funds
463 Bridge Maintenance
District #2 Fund
Unrestricted Fund Balance 132,965 148,017 15,052 132,965 148,017 15,052 155 Building Development
Services Fund
Unrestricted Fund Balance 21,548,425 27,357,189 5,808,764 21,895, 813 25,857,035 3,961,222 220 Building Special
Programs and Training
Fund
CASp Reserve 35,585 56,842 21,257 20,580 41,837 21,257
220 Building Special
Programs and Training
Fund
Seismic Admin Reserve -
Restricted
66,036 109,581 43,545 78,271 121,816 43,545
220 Building Special
Programs and Training
Fund
Building Standard Reserve -
Restricted
95,071 53,751 (41,320) 99,471 58,151 (41,320)
165 City Affordable Housing
Fund
Unrestricted Fund Balance 4,306,791 7,716,440 3,409,649 3,303,060 13,488,577 10,185,517 27 Community Facilities
District No. 2019-1 Fund
Capital Reserve 128,862 65,651 (63,211) 215,748 65,651 (150,097) 27 Community Facilities
District No. 2019-1 Fund
Unrestricted Fund Balance 159,966 369,887 209,921 110,190 370,233 260,043 26 Convention Center
Maintenance District
Fund
Unrestricted Fund Balance 0 399,028 399,028 0 0 0
124 Developer Traffic
Payments Fund (formerly
Traffic Fair Share Fund)
Restricted Fund Balance 10,023,190 8, 677,690 (1,345,500) 8,914,690 8,677,690 (237,000) 25 Downtown Parking
Maintenance District
Fund
Reserve for Maintenance 158,524 156,961 (1,563) 172,724 171,161 (1,563) Attachment 4
Fund
No. Fund Reserve
FY 2021/22
Estimated
Ending Fund
Balance
FY 2021/22
Actual Ending
Fund Balance Variance
FY 2022/23
Current
Ending Fund
Balance
FY 2022/23
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
25 Downtown Parking
Maintenance District
Fund
Unrestricted Fund Balance 443,532 463,668 20,136 306,011 326,147 20,136 77 Endowment Care Fund Unrestricted Fund Ba lance 2,069,640 2,149,392 79, 752 2,159,640 2,239,392 79,752 144 Engineering Operating
Grant Trust Fund
Unrestricted Fund Balance 0 (375,969) (375,969) 0 0 0
79 Expendable Trust Fund Unrestricted Fund Balance 0 994,646 994,646 0 0 0 178 Fire Operating Grant
Trust Fund
Unrestricted Fund Balance 3,274 (64,583) (67,857) 0 0 0 121 Gas Tax Fund Unrestricted Fund Balance 1 ,756,925 1,197,202 (559,723) 2,271,925 2,239,767 (32,158) 562 Housing and Urban
Development Fund
Restricted - Program Income 0 519,419 519,419 0 0 0
562 Housing and Urban
Development Fund
Unrestricted Fund Balance 578, 699 (119,447) (698,146) 3,884 608,448 604,564 164 Housing Authority Fund Unrestricted Fund Ba lance 2,185,528 4,150,197 1,964, 669 2,085,165 3,941,152 1,855,987 169 Housing Successor
Agency Fund
Unrestricted Fund Balance 3,749,677 8,197,182 4,447,505 2,857,078 3,585,939 728,861 72 Library Donations Trust
Fund
Unrestricted Fund Balance 0 179,756 179,756 0 0 0
112 Library Operating Grant
Trust Fund
Unrestricted Fund Balance 0 39,276 39,276 0 0 0
101 Other City Departments
Operating Grant Trust
Fund
Unrestricted Fund Balance 0 128,920 128,920 0 0 0
Attachment 4
Fund
No. Fund Reserve
FY 2021/22
Estimated
Ending Fund
Balance
FY 2021/22
Actual Ending
Fund Balance Variance
FY 2022/23
Current
Ending Fund
Balance
FY 2022/23
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
111 Parks and Recreation
Operating Grant Trust
Fund
Unrestricted Fund Balance 97,998 123,091 25,093 121,998 123,091 1,093 76 Perpetual Care Fund Unrestricted Fund Balance 38,244 38,244 0 38,244 38,244 0 177 Police Operating Grant
Trust Fund
Unrestricted Fund Balance 0 1,598,008 1,598,008 0 0 0
157 Prefunded Plan Review
Fund
Unrestricted Fund Balance 310,630 437,474 126,844 0 0 0 67 Public Donations Fund Unrestricted Fund Balance 0 610,912 610,912 0 0 0 221 Public, Educational and
Governmental (PEG)
Fee Fund
Unrestricted Fund Balance 2,011, 173 2,530,675 519,502 1,723,569 1,756,435 32,866 122 Road Maintenance and
Rehabilitation (SB1)
Fund
Unrestricted Fund Balance 756,270 921,779 165,509 756,270 921,779 165,509 123 Traffic Mitigation Fund Unrestricted Fund Balance 3,036,504 3,349,091 312,587 3,115,004 3,427,591 312,587 Enterprise Funds
93 Cemetery Fund Unrestricted Fund Balance 194,226 398,384 204,158 145,960 350,118 204,158 860 Convention Center
Enterprise Fund
Unrestricted Fund Balance 1,154,350 2,581,215 1,426,865 381,313 1,808,176 1,426,863 860 Convention Center
Enterprise Fund
Restricted Levy Funds 0 192,952 192,952 0 192,952 192,952 191 Electric Operating Grant
Trust Fund
Public Benefits Program
Fund Balance
44,337,039 50,327,692 5,990,653 44,309,567 44,528,439 218,872 Attachment 4
Fund
No. Fund Reserve
FY 2021/22
Estimated
Ending Fund
Balance
FY 2021/22
Actual Ending
Fund Balance Variance
FY 2022/23
Current
Ending Fund
Balance
FY 2022/23
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
191 Electric Operating Grant
Trust Fund
Low Carbon Fuel Program
Fund Balance
5,591,086 3,660,449 (1,930,637) 5,587,818 3,657,181 (1,930,637) 191 Electric Operating Grant
Trust Fund
Greenhouse Gas Program
Fund Balance
5,031,510 16,309,517 11,278,007 4,923,302 6,001,160 1,077,858 91 Electric Utility Fund Infr astructure Reserve 57,007, 467 0 (57,007,467) 57,007,467 0 (57,007,467) 91 Electric Utility Fund Donald Von Raesfeld Power
Plant Reserve
00 0 0 0 0
91 Electric Utility Fund Operations and Maintenance
Reserve
117,699,589 118,765,556 1,065, 967 138,891,417 138,891,417 0 91 Electric Utility Fund Pension Stabilization
Reserve
6,887,747 6,146,358 (741,389) 7,807,818 7,066,429 (741,389) 91 Electric Utility Fund Rate Stabilizati on Reserve 48,776,613 48,776, 613 0 53,705,758 53,705,758 0 91 Electric Utility Fund Trading Restrict ed Reserve 0 19,518,954 19, 518,954 0 19,518,954 19,518,954 91 Electric Utility Fund Unrestricted Fund Bal ance 112,797,688 127,141,220 14,343, 532 30,638,804 75,889,420 45,250,616 94 Sewer Utility Fund Pension Stabilization
Reserve
656,585 595,654 (60,931) 744,292 683,361 (60,931)
94 Sewer Utility Fund Replacement and
Improvement Reserve
1,507,553 1,507,553 0 1,507,553 1,507,553 0
94 Sewer Utility Fund Rate Stabilization Reserve 2,395,030 2,395,030 0 2,395,030 2,395,030 0 94 Sewer Utility Fund Infrastructure Re serve 1,596,928 1,596,928 0 1,596,928 1,596,928 0 94 Sewer Utility Fund Operations and Maintenance
Reserve
1,835,079 1,835,079 0 1,000,000 1,835,079 835,079
Attachment 4
Fund
No. Fund Reserve
FY 2021/22
Estimated
Ending Fund
Balance
FY 2021/22
Actual Ending
Fund Balance Variance
FY 2022/23
Current
Ending Fund
Balance
FY 2022/23
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
94 Sewer Utility Fund Unrestricted Fund Balanc e 24,611,596 39,725,080 15,113,484 31,644,099 13,474,089 (18,170,010) 96 Solid Waste Fund Operations and Maintenance
Reserve
2,675,520 2,675,520 0 2,675,520 2,675,520 0
96 Solid Waste Fund Pension Stabilization
Reserve
321,897 288,662 (33,235) 321,897 288,662 (33,235)
96 Solid Waste Fund Rate Stabilization Reserve 1,597,768 1,597,768 0 1,765,150 1,765,150 0 96 Solid Waste Fund Unrestricted Fund Bal ance 186,165 2,485,895 2,299, 730 164,692 1,754,842 1,590,150 97 Water Recycling Fund Pension Stabilization
Reserve
115,116 108,715 (6,401) 130,493 124,092 (6,401)
97 Water Recycling Fund Rate Stabilizati on Reserve 1,037,596 1,037, 596 0 2,327,420 2,327,420 0 97 Water Recycling Fund Operations and Maintenance
Reserve
2,062,738 2,062,738 0 2,262,095 2,262,095 0
97 Water Recycling Fund Infrastructure Reserve 50,000 50,000 0 51,500 51,500 0 97 Water Recycling Fund Unrestricted Fund Ba lance 2,267,904 2,204,308 ( 63,596) 731,157 1,667,561 936,404 92 Water Utility Fund Pension Stabilization
Reserve
1,422,251 1,267,460 (154,791) 1,557,604 1,402,813 (154,791) 92 Water Utility Fund Replacement and
Improvement Reserve
303,090 303,090 0 303,090 303,090 0
92 Water Utility Fund Water Conservation Reserve 33,125 33,125 0 33,125 33,125 0 92 Water Utility Fund Rate Stabilizati on Reserve 1,099,800 1,099,800 0 750,000 750,000 0 Attachment 4
Fund
No. Fund Reserve
FY 2021/22
Estimated
Ending Fund
Balance
FY 2021/22
Actual Ending
Fund Balance Variance
FY 2022/23
Current
Ending Fund
Balance
FY 2022/23
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
92 Water Utility Fund Operations and Maintenance
Reserve
3,135,580 3,135,580 0 2,435,580 3,135,580 700,000
92 Water Utility Fund Infrastructure Re serve 2,144,317 2,144,317 0 1,144,317 1,144,317 0 92 Water Utility Fund Unrestricted Fund Bal ance 904,467 2,964,744 2,060,277 4,075,316 6,135,593 2,060,277 Internal Service Funds
48 Communication
Acquisitions Fund
Equipment Replacement
Reserve
802,205 904,117 101,912 802,205 904,117 101,912
48 Communication
Acquisitions Fund
Unrestricted Fund Balance 766,231 874,656 108,425 766,231 874,656 108,425 53 Fleet Operations Fund Unrestricted Fund Balance 856,363 956,561 100,198 667,736 767,934 100,198 45 Information Technology
Services Fund
Unrestricted Fund Balance 2,257,571 958,443 (1,299,128) 1,752,690 453,562 (1,299,128) 44 Public Works Capital
Projects Management
Fund
Unrestricted Fund Balance 1 83,232 83,231 1 0 (1)
82 Special Liability
Insurance Fund
Reserve for Future Claims 6,488, 135 6,488,135 0 6,488,135 8,622,192 2,134,057 82 Special Liability
Insurance Fund
Unrestricted Fund Balance 347, 804 2,481,861 2,134,057 347,804 347,804 0 87 Unemployment
Insurance Fund
Unrestricted Fund Balance 357,791 414,972 57,181 207,791 264,972 57,181 50 Vehicle Replacement
Fund
Equipment Replacement
Reserve
3,358,032 3,611,023 252,991 3,358,032 3,611,023 252,991 50 Vehicle Replacement
Fund
Unrestricted Fund Balance 3,794,598 3,352,337 (442,261) 4,502,222 5,237,323 735,101 81 Workers' Compensation
Fund
Reserve for Future Claims 2,591, 044 2,591,044 0 2,591,044 3,816,791 1,225,747 Attachment 4
Fund
No. Fund Reserve
FY 2021/22
Estimated
Ending Fund
Balance
FY 2021/22
Actual Ending
Fund Balance Variance
FY 2022/23
Current
Ending Fund
Balance
FY 2022/23
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
81 Workers' Compensation
Fund
Unrestricted Fund Balance 4,639, 382 5,865,129 1,225,747 4,385,382 4,385,382 0 Debt Service Funds
491 Electric Utility Debt
Service Fund
Bond Reserve 3,632,533 3, 632,533 0 3,632,533 3,632,533 0 491 Electric Utility Debt
Service Fund
Reserve for Debt Service 9,817, 239 10,158,819 341,580 9,817,239 10,158,819 341,580 431 Public Facilities
Financing Corporation
Fund
Debt Reserve 707,202 707,202 0 707,202 707,202 0
431 Public Facilities
Financing Corporation
Fund
Unrestricted Fund Balance 13,931 15,339 1,408 13,931 15,339 1,408 494 Sewer Utility Debt
Service Fund
Debt Reserve 4,916,274 5,664, 361 748,087 4,916,274 5,664,361 748,087 Other Agency Funds
801 Sports and Open Space
Authority Fund
Unrestricted Fund Balance 6,061 4,662 (1,399) 891 1,392 501 Attachment 4
Fund
No. Fund Reserve
FY 2021/22
Estimated
Ending Fund
Balance
FY 2021/22
Actual Ending
Fund Balance Variance
FY 2022/23
Current
Ending Fund
Balance
FY 2022/23
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
Capital Improvement Program Funds
593 Cemetery Capital Fund Unrestricted Fund Balance 233,980 233,980 0 0 0 0 565 City Affordable Housing
Capital Fund
Unrestricted Fund Balance 0 7, 360,576 7,360,576 0 5,760,576 5,760,576 865 Convention Center
Capital Fund
Unrestricted Fund Balance 2, 696,313 2,691,883 (4,430) 69,029 0 (69,029) 591 Electric Utility Capital
Fund
Unrestricted Fund Balance 81,313,160 91,179,321 9,866,161 5,992, 948 25,415,040 19,422,092 536 Fire Department Capital
Fund
Unrestricted Fund Balance 850,352 456,131 (394,221) 0 0 0 539 General Government
Capital Fund
Unrestricted Fund Balance 6,193,807 6,165,376 (28,431) 0 0 0 537 Library Department
Capital Fund
Unrestricted Fund Balance 166,311 35,747 (130,564) 0 0 0 532 Parks and Recreation
Capital Fund
Unrestricted Fund Balance 21,580,669 32,201,161 10,620,492 377,494 10,420,819 10,043,325 538 Public Buildings Capital
Fund
Unrestricted Fund Balance 2,290,916 2,339,492 48,576 0 0 0 597 Recycled Water Utility
Capital Fund
Unrestricted Fund Balance 1,926, 414 1,972,874 46,460 1,876,414 1,922,874 46,460 540 Related Santa Clara
Developer Fund
Unrestricted Fund Balance 3,000 (1,118,024) (1,121,024) 3,000 0 (3,000) 594 Sewer Utility Capital
Fund
Restricted - Sewer
Conveyance Fee
0 44,777,734 44,777,734 0 21,790,524 21,790,524
594 Sewer Utility Capital
Fund
Unrestricted Fund Balance (12,286,105) ( 15,143,125) (2,857,020) 8,898,796 74,094 (8,824,702) Attachment 4
Fund
No. Fund Reserve
FY 2021/22
Estimated
Ending Fund
Balance
FY 2021/22
Actual Ending
Fund Balance Variance
FY 2022/23
Current
Ending Fund
Balance
FY 2022/23
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
596 Solid Waste Capital Fund Landfill Post Closure Reserve 600,000 600,000 0 600,000 600,000 0 596 Solid Waste Capital Fund Landfill Corrective Action Costs
201,099 209,344 8,245 201,099 209,344 8,245
596 Solid Waste Capital Fund Unrestricted F und Balance 364,052 58,060 (305,992) 364,052 118,572 (245,480) 535 Storm Drain Capital Fund Unrestricted F und Balance 2,545,286 2,920,446 375,160 104,397 144,641 40,244 534 Street Lighting Capital
Fund
Unrestricted Fund Balance 4,905, 352 5,938,904 1,033,552 252,963 301,592 48,629 533 Streets and Highways
Capital Fund
Unrestricted Fund Balance 37,440,094 40,121,826 2,681,732 3,315,447 3,539,396 223,949 541 Tasman East
Infrastructure
Improvement Fund
Unrestricted Fund Balance 3,740, 056 3,254,107 (485,949) 863,838 389,721 (474,117) 592 Water Utility Capital
Fund
Unrestricted Fund Balance 15,334,563 21,833,620 6,499,057 8,669,563 15,168,620 6,499,057