City Council and Authorities Concurrent
December 12, 2023

Attachment 4
Fund
No. Fund Reserve
FY 2022/23
Estimated
Ending Fund
Balance
FY 2022/23
Actual Ending
Fund Balance Variance
FY 2023/24
Current
Ending Fund
Balance
FY 2023/24
Amended
Ending Fund
Balance Variance
General Fund
1 General Fund Budget Stabilization Reserve 45,847,152 48,038,974 2,191,822 45,847,152 54,315,297 8,468,145 1 General Fund Capital Projects Reserve 6,526,137 6,526,135 (2) 6,132,292 24,101,843 17,969,551 1 General Fund Reserve for Programmed
Capital Projects
5,284,314 5,284,314 0 986,657 986,657 0
1 General Fund Advanced Planning Fee
Reserve
2,879,765 4,443,248 1,563,483 2,649,365 4,212,848 1,563,483 1 General Fund Technology Fee Reserve 1,925,791 2,581,145 655,354 1,925,791 2,581,145 655,354 1 General Fund Land Sale Reserve 18,481,037 18,481,036 (1) 18,481,037 18,481,036 (1) 1 General Fund Pension Stabilization Reserve 21,367,474 22,309,426 941,952 21,367,474 27,477,426 6,109,952 1 General Fund Property Tax ERAF Reserve 0 3,342,000 3,342,000 0 4,823,000 4,823,000 1 General Fund Historical Preservation
Reserve
92,754 94,212 1,458 92,754 94,212 1,458
1 General Fund Development Fee Reserve 2,000,000 2,000,000 0 1,500,000 1,500,000 0 1 General Fund FY 2023/24 Budget Balancing
Reserve
2,000,000 2,000,000 0 911,944 911,944 0
1 General Fund Restricted for Prepayment 0 91,560 91,560 0 0 0 1 General Fund Unrestricted Fund Balance 1,022,000 39,314,885 38,292,885 0 0 0 Summary of Fund Balance Adjustments
Attachment 4
Fund
No. Fund Reserve
FY 2022/23
Estimated
Ending Fund
Balance
FY 2022/23
Actual Ending
Fund Balance Variance
FY 2023/24
Current
Ending Fund
Balance
FY 2023/24
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
Special Revenue Funds
463 Bridge Maintenance
District #2 Fund
Unrestricted Fund Balance 148,017 177,133 29,116 148,017 177,133 29,116 155 Building Development
Services Fund
Unrestricted Fund Balance 25,207,035 33,143,770 7,936,735 26,943,981 34,880,716 7,936,735 220 Building Special
Programs and Training
Fund
CASp Reserve 56,842 48,662 (8,180) 56,842 48,662 (8,180) 220 Building Special
Programs and Training
Fund
Seismic Admin Reserve -
Restricted
109,581 127,011 17,430 109,581 127,011 17,430
220 Building Special
Programs and Training
Fund
Building Standard Reserve -
Restricted
55,381 59,374 3,993 55,381 59,374 3,993
165 City Affordable Housing
Fund
Unrestricted Fund Balance 10,488,576 8,143,079 (2,345,497) 10,095,739 4,750,242 (5,345,497) 27 Community Facilities
District No. 2019-1 Fund
Capital Reserve 200,767 200,081 (686) 277,382 275,672 (1,710) 27 Community Facilities
District No. 2019-1 Fund
Unrestricted Fund Balance 235,118 557,637 322,519 168,307 486,728 318,421 26 Convention Center
Maintenance District
Fund
Unrestricted Fund Balance 145,000 (131,545) (276,545) 0 116,459 116,459 124 Developer Traffic
Payments Fund (formerly
Traffic Fair Share Fund)
Restricted Fund Balance 8,677,690 8,677,690 0 8,677,690 8,677,690 0 25 Downtown Parking
Maintenance District
Fund
Reserve for Maintenance 171,161 171,630 469 185,361 185,830 469 Attachment 4
Fund
No. Fund Reserve
FY 2022/23
Estimated
Ending Fund
Balance
FY 2022/23
Actual Ending
Fund Balance Variance
FY 2023/24
Current
Ending Fund
Balance
FY 2023/24
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
25 Downtown Parking
Maintenance District
Fund
Unrestricted Fund Balance 326,147 412,656 86,509 326,187 412,696 86,509 77 Endowment Care Fund Unrestricted Fund Balance 2,281,392 2,359,200 77,808 2,381,392 2,459,201 77,809 144 Engineering Operating
Grant Trust Fund
Unrestricted Fund Balance 0 (455,609) (455,609) 0 0 0
79 Expendable Trust Fund Unrestricted Fund Balance 0 1,454,825 1,454,825 0 0 0 158 Fire Development
Services Fund
Unrestricted Fund Balance 0 0 0 325,927 1,673,505 1,347,578 178 Fire Operating Grant
Trust Fund
Unrestricted Fund Balance 0 (407,339) (407,339) 0 0 0
121 Gas Tax Fund Unrestricted Fund Balance 2,339,767 2,230,331 (109,436) 1,189,767 1,080,331 (109,436) 562 Housing and Urban
Development Fund
Restricted - Program Income 0 353,444 353,444 0 0 0
562 Housing and Urban
Development Fund
Unrestricted Fund Balance 1,833,894 (152,630) (1,986,524) 946,212 0 (946,212) 164 Housing Authority Fund Unrestricted Fund Balance 3,941,152 4,386,519 445,367 212,085 657,452 445,367 169 Housing Successor
Agency Fund
Unrestricted Fund Balance 3,585,939 3,605,650 19,711 4,019,038 4,038,749 19,711 72 Library Donations Trust
Fund
Unrestricted Fund Balance 0 179,758 179,758 0 0 0
112 Library Operating Grant
Trust Fund
Unrestricted Fund Balance 0 83,320 83,320 0 0 0
Attachment 4
Fund
No. Fund Reserve
FY 2022/23
Estimated
Ending Fund
Balance
FY 2022/23
Actual Ending
Fund Balance Variance
FY 2023/24
Current
Ending Fund
Balance
FY 2023/24
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
101 Other City Departments
Operating Grant Trust
Fund
Unrestricted Fund Balance 0 28,781 28,781 0 0 0
111 Parks and Recreation
Operating Grant Trust
Fund
Unrestricted Fund Balance 123,091 101,400 (21,691) 123,091 135,086 11,995 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 1,844,350 1,844,350 0 0 0
157 Prefunded Plan Review
Fund
Unrestricted Fund Balance 0 448,141 448,141 0 0 0
67 Public Donations Fund Unrestricted Fund Balance 0 575,492 575,492 0 0 0 221 Public, Educational and
Governmental (PEG) Fee
Fund
Unrestricted Fund Balance 2,680,675 2,409,773 (270,902) 2,680,675 1,999,114 (681,561) 122 Road Maintenance and
Rehabilitation (SB1)
Fund
Unrestricted Fund Balance 971,779 1,601,201 629,422 1,021,779 1,651,201 629,422 123 Traffic Mitigation Fund Unrestricted Fund Balance 2,512,561 2,934,781 422,220 2,962,561 3,384,781 422,220 Enterprise Funds
93 Cemetery Fund Unrestricted Fund Balance 350,118 458,925 108,807 391,447 500,254 108,807 860 Convention Center
Enterprise Fund
Unrestricted Fund Balance 1,808,176 2,034,405 226,229 1,264,195 1,490,424 226,229 860 Convention Center
Enterprise Fund
Operating Surplus 0 3,106,024 3,106,024 104,169 3,210,193 3,106,024 Attachment 4
Fund
No. Fund Reserve
FY 2022/23
Estimated
Ending Fund
Balance
FY 2022/23
Actual Ending
Fund Balance Variance
FY 2023/24
Current
Ending Fund
Balance
FY 2023/24
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
860 Convention Center
Enterprise Fund
Restricted Levy Funds 192,952 468,422 275,470 192,952 468,422 275,470 191 Electric Operating Grant
Trust Fund
Public Benefits Program
Fund Balance
50,108,343 50,915,670 807,327 50,009,732 50,817,059 807,327 191 Electric Operating Grant
Trust Fund
Low Carbon Fuel Program
Fund Balance
2,807,181 1,325,953 (1,481,228) 2,830,795 1,349,567 (1,481,228) 191 Electric Operating Grant
Trust Fund
Greenhouse Gas Program
Fund Balance
19,837,005 19,294,713 (542,292) 14,837,005 14,294,713 (542,292) 91 Electric Utility Fund Infrastructure Reserve 0 0 0 0 10,000,000 10,000,000 91 Electric Utility Fund Donald Von Raesfeld Power
Plant Reserve
0 0 0 0 0 0
91 Electric Utility Fund Operations and Maintenance
Reserve
138,891,417 150,765,556 11,874,139 141,135,713 141,135,713 0 91 Electric Utility Fund Pension Stabilization Reserve 7,066,429 6,324,045 (742,384) 7,066,429 9,524,096 2,457,667 91 Electric Utility Fund Rate Stabilization Reserve 53,705,758 56,776,613 3,070,855 63,877,292 63,877,292 0 91 Electric Utility Fund Trading Restricted Reserve 9,518,954 11,127,179 1,608,225 9,518,954 11,127,179 1,608,225 91 Electric Utility Fund Unrestricted Fund Balance 76,261,646 98,345,685 22,084,039 72,526,687 96,355,669 23,828,982 94 Sewer Utility Fund Pension Stabilization Reserve 683,361 585,544 (97,817) 683,361 907,899 224,538 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 4,248,070 4,248,070 0 Attachment 4
Fund
No. Fund Reserve
FY 2022/23
Estimated
Ending Fund
Balance
FY 2022/23
Actual Ending
Fund Balance Variance
FY 2023/24
Current
Ending Fund
Balance
FY 2023/24
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
94 Sewer Utility Fund Reserve for Settlements 3,000,000 3,000,000 0 3,000,000 3,000,000 94 Sewer Utility Fund Infrastructure Reserve 1,596,928 1,596,928 0 4,793,175 4,793,175 0 94 Sewer Utility Fund Operations and Maintenance
Reserve
1,835,079 1,835,079 0 8,348,279 8,348,279 0
94 Sewer Utility Fund Unrestricted Fund Balance 8,313,100 8,659,428 346,328 6,394,530 6,218,503 (176,027) 96 Solid Waste Fund Operations and Maintenance
Reserve
2,675,520 2,675,520 0 1,832,037 1,832,037 0
96 Solid Waste Fund Pension Stabilization Reserve 288,662 284,887 (3,775) 309,291 445,107 135,816 96 Solid Waste Fund Rate Stabilization Reserve 1,765,150 1,765,150 0 1,765,150 1,765,150 0 96 Solid Waste Fund Unrestricted Fund Balance 2,464,422 4,889,115 2,424,693 3,276,354 5,070,708 1,794,354 97 Water Recycling Fund Pension Stabilization Reserve 124,092 103,323 (20,769) 124,092 159,177 35,085 97 Water Recycling Fund Rate Stabilization Reserve 2,327,420 2,327,420 0 2,327,420 2,327,420 0 97 Water Recycling Fund Operations and Maintenance
Reserve
2,262,095 2,262,095 0 2,262,095 2,262,095 0
97 Water Recycling Fund Infrastructure Reserve 51,500 51,500 0 51,500 51,500 0 97 Water Recycling Fund Unrestricted Fund Balance 1,867,561 1,579,431 (288,130) 1,301,845 957,861 (343,984) 92 Water Utility Fund Pension Stabilization Reserve 1,402,813 1,260,117 (142,696) 1,402,813 1,821,694 418,881 Attachment 4
Fund
No. Fund Reserve
FY 2022/23
Estimated
Ending Fund
Balance
FY 2022/23
Actual Ending
Fund Balance Variance
FY 2023/24
Current
Ending Fund
Balance
FY 2023/24
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
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 Stabilization Reserve 750,000 750,000 0 5,823,460 5,823,460 0 92 Water Utility Fund Operations and Maintenance
Reserve
2,435,580 2,435,580 0 7,435,580 7,435,580 0
92 Water Utility Fund Infrastructure Reserve 1,144,317 1,144,317 0 1,144,317 1,144,317 0 92 Water Utility Fund Unrestricted Fund Balance 5,845,632 6,663,044 817,412 2,204,595 2,170,470 (34,125) Internal Service Funds
48 Communication
Acquisitions Fund
Equipment Replacement
Reserve
904,117 1,030,886 126,769 904,117 1,030,886 126,769
48 Communication
Acquisitions Fund
Unrestricted Fund Balance 874,656 1,256,348 381,692 874,656 494,348 (380,308) 53 Fleet Operations Fund Unrestricted Fund Balance 767,934 1,108,621 340,687 766,094 1,106,781 340,687 45 Information Technology
Services Fund
Unrestricted Fund Balance 929,115 973,248 44,133 453,562 497,695 44,133 44 Public Works Capital
Projects Management
Fund
Unrestricted Fund Balance 0 406,304 406,304 0 0 0
82 Special Liability
Insurance Fund
Reserve for Future Claims 8,622,192 8,622,192 0 9,000,000 9,000,000 0 82 Special Liability
Insurance Fund
Unrestricted Fund Balance 1,004,929 3,176,146 2,171,217 627,121 2,798,338 2,171,217 87 Unemployment
Insurance Fund
Unrestricted Fund Balance 315,585 333,103 17,518 210,585 228,103 17,518 Attachment 4
Fund
No. Fund Reserve
FY 2022/23
Estimated
Ending Fund
Balance
FY 2022/23
Actual Ending
Fund Balance Variance
FY 2023/24
Current
Ending Fund
Balance
FY 2023/24
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
50 Vehicle Replacement
Fund
Equipment Replacement
Reserve
3,611,023 5,078,464 1,467,441 3,611,023 5,078,464 1,467,441 50 Vehicle Replacement
Fund
Unrestricted Fund Balance 4,965,496 3,535,592 (1,429,904) 8,140,159 6,623,424 (1,516,735) 81 Workers' Compensation
Fund
Reserve for Future Claims 3,816,791 3,816,791 0 8,500,000 8,500,000 0 81 Workers' Compensation
Fund
Unrestricted Fund Balance 5,324,382 5,275,808 (48,574) 641,173 592,599 (48,574) 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 10,138,240 10,407,324 269,084 10,138,240 10,407,324 269,084 431 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 15,339 38,222 22,883 15,839 38,722 22,883 494 Sewer Utility Debt
Service Fund
Debt Reserve 6,005,257 5,969,961 (35,296) 1,963,704 1,178,408 (785,296) Other Agency Funds
801 Sports and Open Space
Authority Fund
1,392 (1,754) (3,146) 1,392 1,746 354
Attachment 4
Fund
No. Fund Reserve
FY 2022/23
Estimated
Ending Fund
Balance
FY 2022/23
Actual Ending
Fund Balance Variance
FY 2023/24
Current
Ending Fund
Balance
FY 2023/24
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
Capital Improvement Program Funds
593 Cemetery Capital Fund Unrestricted Fund Balance 221,500 308,749 87,249 0 79,940 79,940 565 City Affordable Housing
Capital Fund
Unrestricted Fund Balance 7,360,576 8,087,984 727,408 4,160,576 4,887,984 727,408 865 Convention Center
Capital Fund
Unrestricted Fund Balance 2,146,482 2,141,755 (4,727) 0 0 0 591 Electric Utility Capital
Fund
Unrestricted Fund Balance 112,463,958 136,977,572 24,513,614 23,377,876 18,662,252 (4,715,624) 536 Fire Department Capital
Fund
Unrestricted Fund Balance 479,843 482,868 3,025 0 0 0
539 General Government
Capital Fund
Unrestricted Fund Balance 6,821,717 6,651,782 (169,935) 0 0 0 537 Library Department
Capital Fund
Unrestricted Fund Balance 251,448 251,447 (1) 0 0 0
532 Parks and Recreation
Capital Fund
Unrestricted Fund Balance 37,773,479 44,823,065 7,049,586 15,910,113 24,345,571 8,435,458 542 Patrick Henry Drive
Infrastructure
Improvement Fund
Unrestricted Fund Balance 0 0 0 0 0 0
538 Public Buildings Capital
Fund
Unrestricted Fund Balance 4,648,343 1,660,158 (2,988,185) 0 0 0 597 Recycled Water Utility
Capital Fund
Unrestricted Fund Balance 622,874 637,423 14,549 572,874 587,423 14,549 540 Related Santa Clara
Developer Fund
Unrestricted Fund Balance 0 (1,707,737) (1,707,737) 0 0 0 594 Sewer Utility Capital
Fund
Restricted - Sewer
Conveyance Fee
44,675,636 54,098,272 9,422,636 21,913,644 31,417,035 9,503,391 Attachment 4
Fund
No. Fund Reserve
FY 2022/23
Estimated
Ending Fund
Balance
FY 2022/23
Actual Ending
Fund Balance Variance
FY 2023/24
Current
Ending Fund
Balance
FY 2023/24
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
594 Sewer Utility Capital
Fund
Unrestricted Fund Balance 2,561,404 14,276,882 11,715,478 420,301 10,856,431 10,436,130 596 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
223,998 223,998 0 230,718 230,718 0
596 Solid Waste Capital Fund Unrestricted Fund Balance 103,918 (314,351) (418,269) 97,198 408,844 311,646 535 Storm Drain Capital Fund Unrestricted Fund Balance 2,520,205 3,280,029 759,824 144,641 155,499 10,858 534 Street Lighting Capital
Fund
Unrestricted Fund Balance 3,740,092 3,871,364 131,272 301,592 343,834 42,242 533 Streets and Highways
Capital Fund
Unrestricted Fund Balance 32,486,716 30,121,526 (2,365,190) 3,685,519 3,827,048 141,529 541 Tasman East
Infrastructure
Improvement Fund
Unrestricted Fund Balance 5,879,547 5,960,740 81,193 4,429,072 4,510,265 81,193 592 Water Utility Capital Fund Unrestricted Fund Balance 16,775,326 15,959,550 (815,776) 8,740,570 8,505,893 (234,677)