Attachment 5
Department/Item
Source of
Funds
Use of
Funds Explanation
Property Tax 8,864,000 Increases the FY 2022/23 Property Tax revenue estimate by $8,864,000 (from $75,261,000 to
$84,125,000) based on the latest estimates from
the County of Santa Clara. Of this amount,
$1,650,000 is recommended to be set aside in a
Property Tax Excess Education Revenue
Augmentation Fund (ERAF) Reserve. This amount
accounts for 30% of the projected excess ERAF
revenue the City will receive in FY 2022/23 that is at
risk. The California School Boards Association has
filed a lawsuit against the Controller of the State of
California regarding the disbursement of the ERAF
funds. Given this lawsuit, the County of Santa Clara
has estimated that approximately 30% of the
excess ERAF distribution is at risk (five affirmative
Council votes required to appropriate additional
revenue).
Non-Departmental - Education
Revenue Augmentation Fund
Property Tax Contingency
(1,692,000) As approved by the City Council as part of the FY 2021/22 Budget Year-End Report at the December
6, 2022 meeting, $1,692,000 of the Education
Revenue Augmentation Fund (ERAF) Property Tax
revenue received in FY 2021/22 was set aside due
to a legal challenge from the California School
Boards Association regarding the distribution of
these funds. This action reallocates this funding
from the General Fund Non-Departmental budget to
a new Property Tax Excess ERAF Reserve
(majority affirmative Council votes required).
Property Tax Excess ERAF
Reserve
3,342,000 Establishes a Property Tax Excess ERAF Reserve in the amount of $3,342,000 to set aside the funds
that are potentially at risk due to the legal challenge from the California School Boards Association on
the distribution of these funds as discussed above.
This includes $1,692,000 from FY 2021/22 and
$1,650,000 from FY 2022/23 (five affirmative
Council votes required to appropriate additional
revenue).
Fire Department - Other
Agencies Revenue (Wildland
Deployment Reimbursements)
282,352 282,352 Recognizes Cal OES reimbursements for wildland deployments in 2022 for Mosquito fires and
appropriates the funding to the Fire Department to
cover the associated costs (five affirmative
Council votes required to appropriate additional
revenue).
FY 2022/23 Budget Amendments
General Fund (001)
1 Attachment 5
FY 2022/23 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Fire Department - Other
Revenue /
Materials/Services/Supplies
26,150 26,150 Recognizes donations from Intel for 650 COVID-19 home tests and Buckingham Strategic Partners for
Community Emergency Response Team (CERT)
community education class supplies (five
affirmative Council votes required to
appropriate additional revenue).
Fire Department - Other Fees
for Services / Salaries
46,393 46,393 Recognizes $46,393 in reimbursements from Intel to cover up to 25% of a Deputy Fire Marshal
position costs in the Fire Department's Community
Risk Reduction Division. The reimbursement covers
costs for plan review and fire permit inspection
services for Intel development and non-
development projects (five affirmative Council
votes required to appropriate additional
revenue).
Transfer to the Patrick Henry
Drive Infrastructure
Improvement Fund
69,205 Establishes a Transfer to the Patrick Henry Drive Infrastructure Improvement Fund. As impact fees
are not anticipated to be collected in FY 2022/23,
this transfer will cover the budgeted costs for
administration. These funds are expected to be
repaid once impact fees are received and have
been factored into the FY 2023/24 and FY 2024/25
Proposed Operating Budget (five affirmative
Council votes required for the use of unused
balances).
Capital Project Reserve (69,205) Decreases the Capital Project Reserve to transfer funds to the Patrick Henry Drive Infrastructure
Improvement Fund for administrative costs. These
funds are expected to be repaid once impact fees
are received and have been factored into the FY
2023/24 and FY 2024/25 Proposed Operating
Budget (five affirmative Council votes required
for the use of unused balances).
Charges for Services / Non-
Departmental Stadium
1,400,000 1,400,000 Increases the estimate for Charges for Services and the Non-Departmental Stadium budget as a
result of higher than anticipated expenses for
events at Levi's Stadium including additional NFL
games. These costs are reimbursable by the Forty
Niners Stadium Management Company (five
affirmative Council votes required to
appropriate additional revenue).
General Fund (001) (Cont'd.)
2 Attachment 5
FY 2022/23 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer to the Fire Operating
Grant Trust Fund
26,124 Establishes a transfer to the Fire Operating Grant Trust Fund for the 2021 Assistance to Firefighters
Grant. This covers the required 10% City match of
the total $261,239 grant award. The grant covers
costs for automated chest compression devices
and firefighter annual physical exams (five
affirmative Council votes required for the use of
unused balances).
Budget Stabilization Reserve 7,187,876 This action sets aside the additional net funding of $7.2 million from the actions above into the Budget
Stabilization Reserve. This additional funding is
generated from higher property tax revenues
projected for FY 2022/23. Of this amount, the FY
2023/24 and FY 2024/25 Proposed Biennial
Operating Budget assumes that additional funding
of $5.0 million would be set aside in the BSR in FY
2022/23 to be carried over to FY 2023/24 to meet
the BSR reserve target of 15% of expenditures in
FY 2023/24 and FY 2024/25 (five affirmative
Council votes required to appropriate additional
revenue).
10,618,895 10,618,895
Department/Item
Source of
Funds
Use of
Funds Explanation
Material/Services/Supplies (145,000) Decreases the Material/Services/Supplies budget to account for the timing of asphalt construction work
that is now expected to occur in FY 2023/24. The
FY 2023/24 and FY 2024/25 Proposed Biennial
Operating Budget assumes the carryover of these
funds to FY 2023/24 for this work. This action is
also assumed in the FY 2023/24 Director's Report
brought forward to Council in RTC 23-196 on April
18, 2023 (majority affirmative Council votes
required).
Unrestricted Ending Fund
Balance
145,000 Increases the Unrestricted Ending Fund balance to recognize unspent funds for the asphalt work. The
additional fund balance will be carried over to FY
2023/24 to fund this work next fiscal year (majority
affirmative Council votes required).
- -
Convention Center Maintenance District (026)
General Fund (001) (Cont'd.)
3 Attachment 5
FY 2022/23 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Debt Service 20,579 Increases the Debt Service budget to align with the interest for the 2020-2 Loan and Bonds on the debt
service schedule (five affirmative Council votes
required for the use of unused balances).
Reserve for Debt Service (20,579) Decreases the Unrestricted Ending Fund balance to offset the action above (five affirmative Council
votes required for the use of unused balances).
- -
Department/Item
Source of
Funds
Use of
Funds Explanation
Other Agencies Revenue /
USAR Training
Reimbursements
554 554 Recognizes Urban Search and Rescue training exercise reimbursements from the Menlo Park Fire
Protection District. Reimbursements were received
for the FY 2022/23 the Medical Mobilization drill
(five affirmative Council votes required to
appropriate additional revenue).
Other Agencies Revenue /
2021 Emergency Management
Preparedness Grant
2,800 2,800 Recognizes and appropriates $2,800 in additional grant funding for the Santa Clara County
Emergency Management Performance Grant (from
$33,000 to $35,800). The additional funding will
cover costs for the International Association of
Emergency Managers training (five affirmative
Council votes required to appropriate additional
revenue).
Other Agencies Revenue /
USAR Deployment
Reimbursement
9,273 9,273 Recognizes an Urban Search and Rescue deployment reimbursement from the Menlo Park
Fire Protection District for the 2019 Tropical
Cyclone Dorian deployment. The City received 75%
of the reimbursement ($25,629) after FEMA's initial
review in FY 2019/20, and received the remaining
25% reimbursement ($9,273) this FY 2022/23 after
FEMA's final review (five affirmative Council
votes required to appropriate additional
revenue).
Fire Operating Grant Trust Fund (178)
Electric Utility Debt Service Fund (491)
4 Attachment 5
FY 2022/23 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Other Agencies Revenue /
2021 Assistance to Firefighters
Grant
261,239 261,239 Establishes a grant appropriation for the 2021 Assistance to Firefighters Grant in the amount of
$261,239. The grant will reimburse costs for the
purchase of 10 automatic chest compression (CPR)
devices and 116 firefighter annual physical exams
to support the Fire Department's Emergency
Medical Services Division. The grant requires an
additional ten percent city match of $26,124 for a
total of $287,363; a separate action below adds the
matching funds (five affirmative Council votes
required to appropriate additional revenue).
Transfers from the General
Fund / 2021 Assistance to
Firefighters Grant Award - City
Match
26,124 26,124 Establishes a transfer of $26,124 from the General Fund to the Fire Operating Grant Trust Fund for the
2021 Assistance to Firefighters Grant to cover the
required 10% city match funding associated with the
grant (five affirmative Council votes required to
appropriate additional revenue).
299,990 299,990
Department/Item
Source of
Funds
Use of
Funds Explanation
CDBG Administration 45,000 Increases the CDBG Administration project appropriation to reflect higher than anticipated staff
costs associated with the CDBG grant
administration (five affirmative votes required for
the use of unused balances).
COVID Emergency Rental
Assistance Project
200 Establishes an appropriation for the COVID
Emergency Rental Assistance project to reflect
unanticipated staff time spent on related items (five
affirmative votes required for the use of unused
balances).
HOME Administration 55,000 Increases the HOME Administration project appropriation to reflect higher than anticipated staff
costs associated with the HOME grant
administration (five affirmative votes required for
the use of unused balances).
Ending Fund Balance (100,200) Decreases the ending fund balance to offset the actions recommended above (five affirmative
votes required for the use of unused balances).
- -
Housing and Urban Development Fund (562)
Fire Operating Grant Trust Fund (178) (Cont'd.)
5 Attachment 5
FY 2022/23 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Mitigation Fee Act Revenue (1,978,618) Decreases the Mitigation Fee Act (MFA) revenue estimate by $1,978,618 (from $25,216,358 to
$23,237,740) based on a correction to MFA
revenues recorded this FY 2022/23, year-to-date
(majority affirmative Council votes required).
Park Impact Fees Monitoring
Project
(39,572) Decreases the Park Impact Fees Project
appropriation by $39,752, based on the Mitigation
Fee Act revenue correction above in FY 2022/23.
The appropriations are based on a calculation of
two percent (2%) of received Quimby and MFA fees
that are transferred to this project annually, (City
Chapter 17.35 of the City Code) to support staff and
studies related to the park in-lieu program (majority
affirmative Council votes required).
Ending Fund Balance (1,939,046) Decreases the ending fund balance to offset the recommended actions above (majority affirmative
Council votes required).
(1,978,618) (1,978,618)
Department/Item
Source of
Funds
Use of
Funds Explanation
Patrick Henry Drive
Infrastructure Impact Fee
Revenue
(69,205) Eliminates the estimated Patrick Henry Drive
Infrastructure Impact Fee revenue as impact fees
are not anticipated to be collected in FY 2022/23
(majority affirmative Council votes required).
Transfer From the General
Fund - Capital Project Reserve
69,205 Establishes a transfer from the General Fund
Capital Project Reserve. As impact fees are not
anticipated to be collected in FY 2022/23, this
transfer will cover costs for budgeted
administration. These funds are expected to be
repaid once impact fees are received to replenish
the Capital Projects Reserve and has been factored
into the FY 2023/24 and FY 2024/25 Proposed
Biennial Operating Budget (five affirmative
Council votes required to appropriate additional
revenue).
- -
Patrick Henry Drive Infrastructure Improvement Fund (542) Parks and Recreation Capital Fund (F532)
6 Attachment 5
FY 2022/23 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer to Water Recycling
Fund
1,300,000 Establishes a transfer to the Water Recycling Fund in the amount of $1.3 million to cover higher costs in
that operating fund. There is sufficient fund balance
in the Recycled Water Capital Fund to cover project
costs (five affirmative votes required for the use
of unused balances).
Unrestricted Ending Fund
Balance
(1,300,000) Decreases the ending fund balance to offset the action recommended above (five affirmative votes
for the use of unused balances).
- -
Department/Item
Source of
Funds
Use of
Funds Explanation
TDA 21 Bicycle Facilities
Upgrade
37,356 Increases the TDA 21 Bicycle Facilities Upgrade
project to align with the selected bid. This project
will upgrade existing striping and signage for bicycle
facilities at the following locations to improve bicycle safety: 1. Along San Tomas Aquino Creek Trail; 2.
Monroe Street (Homestead Road to Newhall
Street); 3. Los Padres Boulevard (Monroe Street to
Saratoga Avenue); and 4. Calabazas Boulevard at
Georgetown Place. Transportation Development
Act grant funding of $94,054 was initially
appropriated by Council and additional funding of
$37,356 is provided from the Pedestrian and
Bicycle Enhancement Facilities project (majority
affirmative Council votes required).
Pedestrian and Bicycle
Enhancement Facilities
(37,356) Decreases the Pedestrian and Bicycle
Enhancement Facilities project to provide funding
for the TDA 21 Bicycle Facilities Upgrade project
(majority affirmative Council votes required).
- -
Streets and Highways Capital Fund (533)
Recycled Water Capital Fund (597)
7 Attachment 5
FY 2022/23 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Capital Outlay 292,000 Increases the Capital Outlay budget for higher than anticipated costs for various city vehicles including a street sweeper, flatbed truck, aerial lift for the Public Works Department Streets Division and mowers, a
roller, and turf trucks for the Parks Department. The
costs for these budgeted replacements came in
higher than previously budgeted. Funding from the
unrestricted fund balance is available to cover the
increased cost due to previously collected funding
for streets vehicles no longer needed for
replacement (five affirmative Council votes
required for the use of unused balances).
Capital Outlay (Advancing
Funding for EV Vehicle)
45,000 Increases the Capital Outlay budget to fund an
electric vehicle replacement for the Electric Utility
Department. This vehicle was planned for
replacement in FY 2023/24, however, funding is
recommended to be advanced to FY 2022/23 to
replace in this fiscal year to make use of existing
contract pricing. Funding in FY 2023/24 will be
reduced to align with the advance replacement.
This action advances the City’s progress towards
fleet electrification and reduced GHG emissions
(five affirmative Council votes required for the
use of unused balances).
Unrestricted Ending Fund
Balance
(337,000) Decreases the unrestricted ending fund balance to offset the actions above (five affirmative Council
votes required for the use of unused balances).
- -
Vehicle Replacement Fund (050)
8 Attachment 5
FY 2022/23 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer From the Recycled
Water Capital Fund
1,300,000 Recognizes a transfer from the Recycled Water Capital Fund as there is sufficient fund balance in
the capital fund to cover capital project costs. This
funding is recommended to help offset the increase
in Resource/Production costs (five affirmative
votes required to appropriate additional
revenue).
Resource/Production 1,750,000 Increases the Resource/Production appropriation to cover higher than anticipated usage of recycled
water (five affirmative votes required to
appropriate additional revenue and for the use
of unused balances).
Unrestricted Ending Fund
Balance
(450,000) Decreases the unrestricted ending fund balance to offset the action above (five affirmative Council
votes required for the use of unused balances).
1,300,000 1,300,000
Water Recycling Fund (097)
9