City Council and Authorities Concurrent
December 3, 2024

Attachment 4
Fund
No. Fund Reserve
FY 2023/24
Estimated
Ending Fund
Balance
FY 2023/24
Actual Ending
Fund Balance Variance
FY 2024/25
Current
Ending Fund
Balance
FY 2024/25
Amended
Ending Fund
Balance Variance
General Fund
1 General Fund Budget Stabilization Reserve 54,299,297 54,299,297 0 53,817,980 70,024,278 16,206,298 1 General Fund Capital Projects Reserve 23,860,843 23,860,843 0 7,769,117 7,867,572 98,455 1 General Fund Reserve for Programmed
Capital Projects
986,657 986,657 0 6,107,871 6,107,871 0
1 General Fund Advanced Planning Fee
Reserve
4,212,848 5,422,634 1,209,786 3,964,532 5,174,318 1,209,786 1 General Fund Technology Fee Reserve 2, 581,145 2,564,774 (16,371) 2,581,145 2,564,774 (16,371) 1 General Fund Land Sale Reserve 18,481,036 18,481,036 0 18,481,036 18,481,036 0 1 General Fund Pension Stabilization
Reserve
27,477,426 29,226,847 1,749,421 27,477,426 34,606,759 7,129,333 1 General Fund Property Tax ERAF Reserve 4,823,000 4,823,000 0 6,744,337 6,744,337 0 1 General Fund Historical Preservation
Reserve
94,212 96,105 1,893 94,212 96,105 1,893
1 General Fund Development Fee Reserve 1,500,000 1,500,000 0 1,500,000 1,500,000 0 1 General Fund Budget Balancing Reserve 431,789 431,789 0 0 0 0 1 General Fund Restricted for Prepayment 0 93,892 93,892 0 0 0 1 General Fund Accrued Liability Reserve 0 1,882,000 1,882,000 0 1,882,000 1,882,000 1 General Fund Unrestricted Fund Balance 2,916,599 20,518,815 17,602,216 0 2,400,000 2,400,000 Summary of Fund Balance Adjustments
1 Attachment 4
Fund
No. Fund Reserve
FY 2023/24
Estimated
Ending Fund
Balance
FY 2023/24
Actual Ending
Fund Balance Variance
FY 2024/25
Current
Ending Fund
Balance
FY 2024/25
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
Special Revenue Funds
463 Bridge Maintenance
District #2 Fund
Unrestricted Fund Balance 177,133 213,375 36,242 267,133 303,375 36,242 155 Building Development
Services Fund
Unrestricted Fund Balance 32,170,843 34,607,574 2,436,731 33,049,657 34,036,388 986,731 220 Building Special
Programs and Training
Fund
CASp Reserve 48,662 59,201 10,539 48,662 59,201 10,539
220 Building Special
Programs and Training
Fund
Seismic Admin Reserve -
Restricted
127,011 139,014 12,003 127,011 139,014 12,003
220 Building Special
Programs and Training
Fund
Building Standard Reserve -
Restricted
63,380 63,049 (331) 63,380 63,049 (331)
165 City Affordable Housing
Fund
Unrestricted Fund Balance 4,215,984 16,126,088 11,910,104 3,790,514 5,631,765 1,841,251 27 Community Facilities
District No. 2019-1 Fund
Capital Reserve 275,672 275,035 (637) 353,983 353,473 (510) 27 Community Facilities
District No. 2019-1 Fund
Unrestricted Fund Balance 739,349 861,274 121,925 666,453 788,887 122,434 26 Convention Center
Maintenance District
Fund
Unrestricted Fund Balance 116,459 471,393 354,934 116,459 130,393 13,934 124 Developer Traffic
Payments Fund (formerly
Traffic Fair Share Fund)
Restricted Fund Balance 5,376,644 5,637,054 260,410 5,376,644 5,637,054 260,410 25 Downtown Parking
Maintenance District
Fund
Reserve for Maintenance 185,830 187,056 1,226 171,860 173,086 1,226 2 Attachment 4
Fund
No. Fund Reserve
FY 2023/24
Estimated
Ending Fund
Balance
FY 2023/24
Actual Ending
Fund Balance Variance
FY 2024/25
Current
Ending Fund
Balance
FY 2024/25
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
25 Downtown Parking
Maintenance District
Fund
Unrestricted Fund Balance 412,696 475,500 62,804 413,070 475,874 62,804 77 Endowment Care Fund Unrestricted Fund Ba lance 2,498,032 2,550,047 52, 015 2,648,032 2,700,047 52,015 144 Engineering Operating
Grant Trust Fund
Unrestricted Fund Balance 0 91,789 91,789 0 0 0
79 Expendable Trust Fund Unrestricted Fund Balance 0 1,595,821 1,595,821 0 0 0 158 Fire Development
Services Fund
Unrestricted Fund Balance 1,673, 505 2,492,813 819,308 1,554,602 2,373,910 819,308 178 Fire Operating Grant
Trust Fund
Unrestricted Fund Balance 0 (1,615,230) (1,615,230) 0 560,384 560,384 121 Gas Tax Fund Unrestricted Fund Balance 1,080,331 2,312,653 1,232, 322 60,331 1,292,653 1,232,322 562 Housing and Urban
Development Fund
Restricted - Program Income 0 590,766 590,766 0 0 0
562 Housing and Urban
Development Fund
Unrestricted Fund Balance 0 (341,756) (341,756) 0 0 0
164 Housing Authority Fund Unrestricted F und Balance 824,958 1,175,535 350,577 608,523 959,100 350,577 169 Housing Successor
Agency Fund
Unrestricted Fund Balance 3,359, 194 4,165,294 806,100 3,762,941 4,569,041 806,100 72 Library Donations Trust
Fund
Unrestricted Fund Balance 0 179,761 179,761 0 0 0
112 Library Operating Grant
Trust Fund
Unrestricted Fund Balance 0 77,843 77,843 0 0 0
101 Other City Departments
Operating Grant Trust
Fund
Unrestricted Fund Balance 0 1,808,135 1,808,135 0 0 0
3 Attachment 4
Fund
No. Fund Reserve
FY 2023/24
Estimated
Ending Fund
Balance
FY 2023/24
Actual Ending
Fund Balance Variance
FY 2024/25
Current
Ending Fund
Balance
FY 2024/25
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
111 Parks and Recreation
Operating Grant Trust
Fund
Unrestricted Fund Balance 135,086 109,175 (25,911) 135,086 115,904 (19,182) 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 2,122,002 2,122,002 0 0 0
157 Prefunded Plan Review
Fund
Unrestricted Fund Balance 0 402,169 402,169 0 0 0
67 Public Donations Fund Unrestricted Fund Balance 0 741,426 741,426 0 0 0 221 Public, Educational and
Governmental (PEG)
Fee Fund
Unrestricted Fund Balance 1,772, 160 2,595,016 822,856 1,772,160 2,595,016 822,856 122 Road Maintenance and
Rehabilitation (SB1)
Fund
Unrestricted Fund Balance 1,651, 201 2,576,575 925,374 259,286 1,184,660 925,374 123 Traffic Mitigation Fund Unrestricted F und Balance 2,200,871 1,192,634 (1,008,237) 1,919,871 911,634 (1,008,237) Enterprise Funds
93 Cemetery Fund Unrestricted Fund Balance 500,254 897,672 397,418 472,317 869,735 397,418 860 Convention Center
Enterprise Fund
Unrestricted Fund Balance 4,572,909 7,089,656 2,516,747 2,435,993 352,740 (2,083,253) 860 Convention Center
Enterprise Fund
Operations and Maintenance
Reserve
0 0 0 0 4,600,000 4,600,000
860 Convention Center
Enterprise Fund
Restricted Levy Funds 468,422 784,990 316,568 468,422 784,990 316,568 4 Attachment 4
Fund
No. Fund Reserve
FY 2023/24
Estimated
Ending Fund
Balance
FY 2023/24
Actual Ending
Fund Balance Variance
FY 2024/25
Current
Ending Fund
Balance
FY 2024/25
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
191 Electric Operating Grant
Trust Fund
Public Benefits Program
Fund Balance
57,429,799 57,839,500 409,701 38,456,131 38,865,832 409,701 191 Electric Operating Grant
Trust Fund
Low Carbon Fuel Program
Fund Balance
1,205,386 719,553 (485,833) 419,143 433,310 14,167
191 Electric Operating Grant
Trust Fund
Greenhouse Gas Program
Fund Balance
27,613,467 31,702,320 4,088,853 27,352,964 31,441,817 4,088,853 91 Electric Utility Fund Infrastructure Rese rve 20,000,000 50,000,000 30,000,000 40,000,000 50,000,000 10,000,000 91 Electric Utility Fund Operations and Maintenance
Reserve
166,250,000 195,000,000 28,750,000 192,360,000 257,000,000 64,640,000 91 Electric Utility Fund Pension Stabilization
Reserve
9,524,096 10,065,874 541,778 9,524,096 10,826,979 1,302,883 91 Electric Utility Fund Rate Stabilization Re serve 64,000,000 66,000,000 2,000, 000 68,000,000 70,000,000 2,000,000 91 Electric Utility Fund Trading Restricted Reserv e 11,127,179 9,449,807 (1,677,372) 11,127,179 9,449,807 (1,677,372) 91 Electric Utility Fund Unrestricted Fund Balanc e 95,313,916 90,938,838 (4,375,078) 108,095,323 87,069,140 (21,026,183) 94 Sewer Utility Fund Pension Stabilization
Reserve
907,899 958,752 50,853 907,899 1,032,098 124,199
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 4,248,070 4,248,070 0 4,593,020 4,593,020 0 94 Sewer Utility Fund Reserve for Settl ements 3,000,000 3,000,000 0 3,000,000 3,000,000 0 94 Sewer Utility Fund Infrastructure Re serve 4,793,175 4,793,175 0 5,288,968 5,288,968 0 5 Attachment 4
Fund
No. Fund Reserve
FY 2023/24
Estimated
Ending Fund
Balance
FY 2023/24
Actual Ending
Fund Balance Variance
FY 2024/25
Current
Ending Fund
Balance
FY 2024/25
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
94 Sewer Utility Fund Operations and Maintenance
Reserve
8,348,279 8,348,279 0 14,348,279 16,348,279 2,000,000
94 Sewer Utility Fund Unrestricted Fund Balance 9,319,159 11,946,860 2,627, 701 1,412,022 1,966,376 554,354 96 Solid Waste Fund Operations and Maintenance
Reserve
2,675,520 2,675,520 0 2,675,520 10,354,799 7,679,279
96 Solid Waste Fund Pension Stabilization
Reserve
445,107 469,938 24,831 445,107 505,996 60,889
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 Bal ance 4,182,225 7,943,799 3, 761,574 4,453,763 0 (4,453,763) 97 Water Recycling Fund Pension Stabilization
Reserve
159,177 168,123 8,946 159,177 180,952 21,775
97 Water Recycling Fund Rate Stabilizat ion Reserve 2,327,420 2,327,420 0 803,880 803,880 0 97 Water Recycling Fund Operations and Maintenance
Reserve
2,262,095 2,262,095 0 2,800,000 2,800,000 0
97 Water Recycling Fund Infrastructure Reserve 51,500 51,500 0 24,000 51,500 27,500 97 Water Recycling Fund Unrestricted Fund Balance 651,822 2,395,985 1,744,163 864,755 918,589 53,834 92 Water Utility Fund Pension Stabilization
Reserve
1,821,694 1,927,637 105,943 1,821,694 2,070,898 249,204 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 6 Attachment 4
Fund
No. Fund Reserve
FY 2023/24
Estimated
Ending Fund
Balance
FY 2023/24
Actual Ending
Fund Balance Variance
FY 2024/25
Current
Ending Fund
Balance
FY 2024/25
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
92 Water Utility Fund Rate Stabilization Reserve 3,823,460 3,823,460 0 5 ,823,460 6,823,460 1,000,000 92 Water Utility Fund Operations and Maintenance
Reserve
5,435,580 5,435,580 0 5,435,580 7,435,580 2,000,000
92 Water Utility Fund Infrastructure Re serve 1,028,800 1,028,800 0 1,028,800 1,028,800 0 92 Water Utility Fund Unrestricted Fund Balance 1,627,218 5,006,123 3,378, 905 1,769,020 2,004,664 235,644 Internal Service Funds
48 Communication
Acquisitions Fund
Equipment Replacement
Reserve
1,030,886 1,220,603 189,717 1,030,886 1,220,603 189,717 48 Communication
Acquisitions Fund
Unrestricted Fund Balance 494,348 941,312 446,964 494,348 1,904,312 1,409,964 53 Fleet Operations Fund Unrestricted Fund Balance 1,106,781 1,170,116 63,335 1,120,669 1,184,004 63,335 45 Information Technology
Services Fund
Unrestricted Fund Balance 697,695 1,672,310 974,615 497,695 1,472,310 974,615 44 Public Works Capital
Projects Management
Fund
Unrestricted Fund Balance 0 198,329 198,329 0 0 0
82 Special Liability
Insurance Fund
Reserve for Future Claims 9, 000,000 9,000,000 0 9,000,000 9,000,000 0 82 Special Liability
Insurance Fund
Unrestricted Fund Balance 2,127,938 3,711,625 1,583,687 2,127,938 3,711,625 1,583,687 87 Unemployment
Insurance Fund
Unrestricted Fund Balance 251,103 279,047 27,944 141,103 144,047 2,944 50 Vehicle Replacement
Fund
Equipment Replacement
Reserve
5,078,464 6,130,757 1,052,293 5,078,464 6,130,757 1,052,293 50 Vehicle Replacement
Fund
Unrestricted Fund Balance 6,568,424 5, 896,763 (671,661) 6,010,531 4,665,756 (1,344,775) 7 Attachment 4
Fund
No. Fund Reserve
FY 2023/24
Estimated
Ending Fund
Balance
FY 2023/24
Actual Ending
Fund Balance Variance
FY 2024/25
Current
Ending Fund
Balance
FY 2024/25
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
81 Workers' Compensation
Fund
Reserve for Future Claims 8, 500,000 8,500,000 0 8,500,000 8,500,000 0 81 Workers' Compensation
Fund
Reserve for Prepayment 636, 930 715,126 78,196 636,930 715,126 78,196 81 Workers' Compensation
Fund
Unrestricted Fund Balance 696,599 967,373 270,774 586,599 857,373 270,774 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 10,407, 324 10,419,656 12,332 10,407,324 10,419,656 12,332 431 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 38,722 78,215 39,493 39,222 78,715 39,493 494 Sewer Utility Debt
Service Fund
Debt Reserve 7,684,543 7,693, 354 8,811 4,380,781 4,389,592 8,811 Other Agency Funds
801 Sports and Open Space
Authority Fund
Unrestricted Fund Balance 1,746 4,092 2,346 1,746 2,092 346 Capital Improvement Program Funds
593 Cemetery Capital Fund Unrestricted F und Balance 79,940 308,749 228,809 79,940 56,105 (23,835) 565 City Affordable Housing
Capital Fund
Unrestricted Fund Balance 1,543, 500 1,590,718 47,218 1,543,500 1,590,718 47,218 8 Attachment 4
Fund
No. Fund Reserve
FY 2023/24
Estimated
Ending Fund
Balance
FY 2023/24
Actual Ending
Fund Balance Variance
FY 2024/25
Current
Ending Fund
Balance
FY 2024/25
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
865 Convention Center
Capital Fund
Unrestricted Fund Balance 1,726,973 1,723,150 (3,823) 0 0 0 591 Electric Utility Capital
Fund
Unrestricted Fund Balance 136,036,903 170,753,882 34,716,979 4,994,081 15,666,704 10,672,623 536 Fire Department Capital
Fund
Unrestricted Fund Balance 394,436 550,295 155,859 0 0 0 539 General Government
Capital Fund
Unrestricted Fund Balance 7,525,112 8,674,269 1,149,157 0 0 0 537 Library Department
Capital Fund
Unrestricted Fund Balance 244,328 261,190 16,862 0 0 0
532 Parks and Recreation
Capital Fund
Unrestricted Fund Balance 41,957,350 44,456,419 2,499,069 19,119,385 20,185,488 1,066,103 542 Patrick Henry Drive
Infrastructure
Improvement Fund
Unrestricted Fund Balance 0 (4,266) (4,266) 0 0 0
538 Public Buildings Capital
Fund
Unrestricted Fund Balance 1,429,129 3,287,913 1,858,784 0 0 0 597 Recycled Water Utility
Capital Fund
Unrestricted Fund Balance 419,305 441,105 21,800 19,305 41,105 21,800 540 Related Santa Clara
Developer Fund
Unrestricted Fund Balance 0 19,828 19,828 0 0 0
594 Sewer Utility Capital
Fund
Restricted - Sewer
Conveyance Fee
54,978,049 55,815,618 837,569 26,525,589 26,330,931 (194,658) 594 Sewer Utility Capital
Fund
Unrestricted Fund Balance 8,363,487 8,051,778 (311,709) 4,887,548 5,603,962 716,414 596 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
232,062 537,133 305,071 239,024 553,247 314,223
9 Attachment 4
Fund
No. Fund Reserve
FY 2023/24
Estimated
Ending Fund
Balance
FY 2023/24
Actual Ending
Fund Balance Variance
FY 2024/25
Current
Ending Fund
Balance
FY 2024/25
Amended
Ending Fund
Balance Variance
Summary of Fund Balance Adjustments
596 Solid Waste Capital Fund Unrestricted Fund Balance 407,500 (119,537) (527,037) 400,538 339,780 (60,758) 535 Storm Drain Capital Fund Unrestrict ed Fund Balance 2,684,162 3,493,074 808,912 155,499 167,567 12,068 534 Street Lighting Capital
Fund
Unrestricted Fund Balance 3,739,342 3,868,592 129,250 343,834 343,834 0 533 Streets and Highways
Capital Fund
Unrestricted Fund Balance 29,382,535 29,046,089 (336,446) 1,977,048 2,052,527 75,479 541 Tasman East
Infrastructure
Improvement Fund
Unrestricted Fund Balance 5,944, 259 5,943,663 (596) 6,813,004 6,822,187 9,183 592 Water Utility Capital
Fund
Unrestricted Fund Balance 8,887,036 11,097,424 2,210,388 3,896,155 6,604,671 2,708,516 10