Attachment 3
Department/Item
Source of
Funds
Use of
Funds Explanation
Sales Tax 5,908,920 Increases the Sales Tax revenue estimate by $5.9 million from $62.9 million to $68.8 million based on
higher actual collections in FY 2024/25. Of this
amount, $3.9 million was factored into the FY
2025/26 Operating Budget and these funds are
recommended to be added to the Ending Fund
Balance below. Additional revenue of $2.0 million is
recommended to offset other budget actions below
(five affirmative Council votes required to
appropriate additional revenue).
Other Revenue (Stadium
Authority Excess Revenue)
6,165,000 Increases the Other Revenue estimate by
$6,165,000 to recognize excess revenue from the
Stadium Authority received in FY 2024/25. When
the FY 2025/26 and FY 2026/27 Adopted Operating
Budget was developed, the use of this excess
revenue projected at $5.9 million was assumed in
the budget, and these funds are recommended to
be added to the Ending Fund Balance below. Actual
receipts were $265,000 above the $5.9 million
estimate and these additional funds are
recommended to offset other budget actions below
(five affirmative Council votes required to
appropriate additional revenue).
Rents (Stadium Authority
Performance Rent)
4,200,000 Increases the Other Revenue estimate to recognize projected performance rent from the Stadium
Authority. These funds were factored into the
development of the FY 2025/26 Operating budget
and are recommended to be set aside in the Ending
Fund Balance below (five affirmative Council
votes required to appropriate additional
revenue).
Other Agency Revenue/Land
Sale Reserve
2,334,983 2,334,983 Increases the Other Agency revenue estimate by $2.3 million to recognize the property tax distribution to the City of Santa Clara from the Successor
Agency sale of the Hyatt property. These funds are
recommended to be set aside in the Land Sale
Reserve (five affirmative Council votes required
to appropriate additional revenue).
FY2024/25 Budget Amendments
General Fund (001)
1 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
City Clerk's Office (General
Election Costs)
29,000 Increases the budget for general elections by
$29,000 (from $502,000 to $531,000) based on the
actual cost for the November 2024 election (five
affirmative Council votes required to
appropriate additional revenue).
Non-Departmental Stadium
Charges for Services /
Operations
380,000 380,000 Increases the Non-Departmental Stadium Charges for Services revenue estimate and increases the
Stadium Operations appropriation to account for
costs, and corresponding reimbursements, for
planning and training related to the FIFA World Cup
and Super Bowl LX events for 2026 (five
affirmative Council votes required to
appropriate additional revenue).
Property Tax/Property Tax
Administration (Finance
Department)
120,000 120,000 Increases the budget for property tax administration by $120,000 based on the updated cost from the
County of Santa Clara. Additional property tax
revenue is available to offset this cost (five
affirmative Council votes required to
appropriate additional revenue).
Finance Department 550,000 Increases the Finance Department budget to provide funding for one-time licensing costs for
PeopleSoft. Payment is for support services based
on the size of the budget which can be assess
annually in accordance with the contract. These
costs were not assessed annually and this one-time
payment is for prior years' assessments. Ongoing
funding for this assessment is incorporated into the
FY 2025/26 Adopted Budget (five affirmative
Council votes required to appropriate additional
revenue).
Other Agencies Revenue
(Wildland Deployment
Reimbursements) / Fire
Department
592,928 592,928 Recognizes Cal OES reimbursements for wildland deployments in 2024 and 2025 incidents and
appropriates the funding to the Fire Department to
cover the associated costs, including the purchase
of wildland deployment radios in the amount of
$92,400. The current cache of radios require
replacement and are necessary for communication
during mutual aid incidents (five affirmative
Council votes required to appropriate additional
revenue).
General Fund (001) (Cont'd.)
2 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Fire Department / Salaries and
Benefits
1,700,000 Increases the Fire Department budget for salaries and benefits by $1,700,000 to cover projected
overages, including approximately $1.0 million due
to Field Operations overtime and compensatory
time payout costs as well as $0.7 million from
separation payouts. Fire Department absences and
compensatory time payouts remain significantly
above historical levels resulting in higher than
budgeted overtime costs. The separation payouts
are not budgeted as these costs are typically
absorbed within departmental budgets (five
affirmative Council votes required to
appropriate additional revenue).
Fire Department - Other Fees
for Services (Ambulance
Transport Revenue) /
Overtime/Materials/ Services/
Supplies
952,034 952,034 Recognizes revenue for ambulance transport payments received from public healthcare providers
and patients for Fire Department ambulance
transports to hospitals. Ambulance transports
began in March 2023 under the current Santa Clara
County dispatch orders, allowing agencies with
ambulances to transport patients to hospitals in
conjunction with County contracted ambulance
services.
These funds will be used to help offset $936,455 in
increased overtime expenditures in the Field
Operations Division due to increased absence
rates. Additionally, these funds cost of merchant
fees that incurred from ambulance billing invoices,
where credit cards were used for payment, and
duplicate payments. Also, these fees will cover the
cost of ambulance maintenance fees (five
affirmative Council votes required to
appropriate additional revenue).
Rents/Transfer to the Parks
and Recreation Capital Fund
92,570 92,570 This action recognizes Youth Sports Park facility rental revenue received from Bay Football Club
(Bay FC) and Concacaf, and transfers those funds
to the Parks and Recreation Capital Fund. A new
Youth Sports Park Improvements capital project will
be established with these funds (five affirmative
Council votes required to appropriate additional
revenue).
General Fund (001) (Cont'd.)
3 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Non-Departmental (1,920,000) Reduces the Non-Departmental budget by $1.9 million that had been set aside for separation
payouts that occur during the year that cannot be
absorbed by departments and reallocates those
funds to the Accrued Liability Reserve to account
for liabilities earned against the City but not yet paid (majority affirmative Council votes required).
Accrued Liability Reserve 1,920,000 Increases the Accrued Liability Reserve by $1.9 million to account for liabilities against the City
earned but not yet paid. These are future costs that
are expected to be paid by the City for items such
as separation payouts. This addition is offset by a
reduction to the Non-Departmental budget of $1.9
million that had been set aside for separation
payouts (majority affirmative Council votes
required).
Ending Fund Balance 13,994,920 This action increases the Ending Fund Balance to align with the assumption used in the development
of the FY 2025/26 Adopted Operating Budget. This
additional fund balance from Sales Tax ($3.9
million), Stadium Authority excess revenue ($5.9
million), and Stadium Authority performance rent
($4.2 million) was assumed in the development of
the budget and used to bring the Budget
Stabilization Reserve to the budget policy level of
25% of expenditures (five affirmative Council
votes required to appropriate additional
revenue).
20,746,435 20,746,435
Department/Item
Source of
Funds
Use of
Funds Explanation
License/Permit / Salaries and
Benefits
7,000 7,000 Increases the License/Permit revenue estimate and salaries and benefits appropriation to account for
higher than anticipated licensing revenue and
higher than budgeted costs for accessibility training
and certifications of staff (five affirmative Council
votes required to appropriate additional
revenue).
7,000 7,000
Building Special Programs and Training Fund (220)
General Fund (001) (Cont'd.)
4 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer from the Perpetual
Care Fund
1,500 This action increases the transfer from the
Perpetual Care Fund to the Cemetery Fund based
on the higher estimated interest earnings in the
Perpetual Care Fund that are transferred to the
Cemetery Fund (five affirmative Council votes
required to appropriate additional revenue).
Transfer from the Endowment
Care Fund
80,000 This action increases the transfer from the
Endowment Care Fund to the Cemetery Fund
based on the higher estimated interest earnings in
the Endowment Care Fund that are transferred to
the Cemetery Fund (five affirmative Council
votes required to appropriate additional
revenue).
Ending Fund Balance 81,500 Increases the ending fund balance to offset the actions recommended above (five affirmative
Council votes required to appropriate additional
revenue).
81,500 81,500
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer to the Vehicle
Replacement Fund
120,232 Increases the transfer to the Vehicle Replacement Fund based on increased reimbursement costs for
purchases of electric vehicles. This is the final set of planned purchases for the electric vehicle
replacement program as initially established in the
FY 2021/22 Adopted Operating Budget. The City
will continue to work towards the Zero-Emissions
Vehicle Fleet targets and purchase electric vehicles
where appropriate and available. Future funding
provided from the Electric Utility will be determined
on a case-by-case basis (five affirmative Council
votes required for the use of unused balances).
Ending Fund Balance -
Greenhouse Gas Program
(120,232) Decreases the Ending Fund Balance - Greenhouse Gas Program to offset the action above (five
affirmative Council votes required for the use of
unused balances).
- -
Cemetery Fund (093)
Electric Operating Grant Trust Fund (191)
5 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Replace Balance of Plant
Control System (DCS)
500,000 Increases the Replace Balance of Plant Control
System (DCS) project by $500,000, from $570,307
to $1,070,307, to modify the Gianera control system
to ensure compliance with North American Electric
Reliability Corporation (NERC) standards and
Department of Transportation (DOT) regulations for
the gas pipeline. Funding is required to configure,
validate, and test the three control workstations at
Gianera to restrict access permission that only
allows visibility of the Donald Von Raesfeld Power
(DVR) Plant’s system and disable edits or
comments on DVR’s system. Funding is provided
by a reallocation from the Grizzly Tap Line Repair
Project. A portion of the additional funding
requested was factored into the Carryforward of
Capital Funds approved by Council on June 10,
2025 to ensure funding is available at the start of
the fiscal year in case close-out of projects and
contingency are pushed out to FY 2025/26 due to
timing of the project (majority affirmative Council
votes required).
Grizzly Tap Line Repairs (2,500,000) Decreases the Grizzly Tap Line Repairs project by $2.5 million, from $16.9 million to $14.4 million, due
to expected savings after planned work is
completed for FY 2024/25. Of this amount,
$500,000 of funding is recommended to be
reallocated to the Replace Balance of Plant Control
System project. The remaining $2.0 million would
be released to the unrestricted fund balance; it was
assumed these funds would be reallocated to the
Agnew Rebuild and Expansion project in FY
2025/26 as outlined in the Changes from Proposed
budget approved by Council on June 10, 2025 as
part of the FY 2025/26 Budget Adoption (majority
affirmative Council votes required).
Electric Utility Capital Fund (591)
6 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Northwest Loop Capacity
Upgrade
(9,000,000) Decreases the Northwest Loop Capacity Upgrade project by $9 million, from $18.6 million to $9.6
million to align with anticipated expenditures and to
reallocate funds to other projects. In FY 2023/24,
the project's scope was expanded to include the
replacement of an underground transmission line,
and additional funds were appropriated accordingly.
That component required additional work that
needed separate design and construction. A new
project, Northwest Loop Capacity Upgrade Phase II,
was recommended to be created in the amount of
$4.0 million in FY 2025/26 as outlined in the
Changes from Proposed budget approved by
Council on June 10, 2025. The Council action on
June 10, 2025 also allocated $4.0 million for the
Central Rebuild and Expansion project and $1.0
million for the Agnew Rebuild and Expansion in FY
2025/26 as part of the FY 2025/26 Adopted Budget.
This action reduces the Northwest Loop Capacity
Upgrade by $9.0 million to release funds to the
unrestricted fund balance to provide funding for
those projects in FY 2025/26 (majority affirmative
Council votes required).
Unrestricted Ending Fund
Balance
11,000,000 Increases the Unrestricted Ending Fund Balance to offset the actions above. This unrestricted balance
was factored into the FY 2025/26 Adopted Budget
as part of the Changes to the Proposed Budget
approved by Council on June 10, 2025 (majority
affirmative Council votes required).
- -
Department/Item
Source of
Funds
Use of
Funds Explanation
Bond Proceeds /
Administrative Costs
585,113 585,113 Increases the Bond Proceeds estimate and the Administrative Costs to reflect the cost of issuance,
which was incorporated into the bond issuance
amount (five affirmative Council votes required
to appropriate additional revenue).
585,113 585,113
Electric Utility Debt Service Fund (491)
Electric Utility Capital Fund (591) (Cont'd.)
7 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Charges for Services 25,000,000 Increases the Charges for Services revenue estimate to recognize additional revenue due to
higher than anticipated energy sales revenue (five
affirmative Council votes required to
appropriate additional revenue).
Ending Fund Balance -
Operations and Maintenance
Reserve
21,000,000 Increases the Operations and Maintenance
Reserve by $21.0 million, from $257.0 million to
$278.0 million. At $278.0 million, the reserve covers
approximately 170 days of operations. Due to large
fluctuations and variability in the energy market, the
Electric Utility Operations and Maintenance Reserve
has a target ranging from 90 to 180 days of
operations (five affirmative Council votes
required to appropriate additional revenue).
Ending Fund Balance - Rate
Stabilization Reserve
4,000,000 Increases the Rate Stabilization Reserve by $4.0 million, from $70.0 million to $74.0 million. The
minimum reserve target is a balance equal to 10%
of current year rate payer revenue. At $74.0 million,
this accounts for ~10% of rate payer revenue (five
affirmative Council votes required to
appropriate additional revenue).
25,000,000 25,000,000
Department/Item
Source of
Funds
Use of
Funds Explanation
Interest Earnings / Transfer to
Cemetery Fund
80,000 80,000 This action increases the interest earnings revenue estimate in the Endowment Care Fund and
increases the transfer of these funds to the
Cemetery Fund based on estimated earnings
through the end of the fiscal year (five affirmative
Council votes required to appropriate additional
revenue).
80,000 80,000
Endowment Care Fund (077)
Electric Utility Fund (091)
8 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Other Fees for Services / Fire
Department
250,000 250,000 This action recognizes higher development services fees and allocates those funds to the Fire
Department to address higher overtime and as-
needed staffing costs to support the current level of
development activity (five affirmative Council
votes required to appropriate additional
revenue).
250,000 250,000
Department/Item
Source of
Funds
Use of
Funds Explanation
Other Agencies Revenue / Bay
Area Urban Areas Security
Initiative
60,000 60,000 Recognizes Bay Area Urban Areas Security Initiative (BAUSI) Hazmat training reimbursement
and appropriates the funding to the Fire Department
to cover the estimated costs. This training is a
Preventative Radiological/Nuclear Detection
(PRND) program that provides equipment, training,
and technical support to effectively detect and
respond to radiological/nuclear threats (five
affirmative Council votes required to
appropriate additional revenue).
Other Agencies Revenue /
USAR Training
Reimbursement
25,000 25,000 Recognizes Urban Search and Rescue training reimbursement from the Menlo Park Fire Protection
District for the Water Rescue in Flood
Environments, Swift Water Rescue, and Medical
Specialist Training activities (five affirmative
Council votes required to appropriate additional
revenue).
Other Agencies Revenue /
USAR Deployment
205,955 205,955 Recognizes Urban Search and Rescue deployment reimbursement for Tropical Storm Milton and
appropriates the funding to the Fire Department to
cover the associated costs (five affirmative
Council votes required to appropriate additional
revenue).
Staffing for Adequate Fire and
Emergency Response
(SAFER)
147,223 147,223 Increases the Staffing for Adequate Fire and Emergency Response (SAFER) grant revenue
estimate and appropriation by $147,223 to reflect
retroactive reimbursements from the prior FY
2023/24 (five affirmative Council votes required
to appropriate additional revenue).
Fire Operating Grant Trust Fund (178)
Fire Development Services Fund (158)
9 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Staffing for Adequate Fire and
Emergency Response
(SAFER)
300,000 Increases the Staffing for Adequate Fire and
Emergency Response (SAFER) appropriation by
$300,000 to account for higher projected salary and
benefits expenditures. It is anticipated that these
costs will be reimbursed in FY 2025/26 (five
affirmative Council votes required for the use of
unused balances).
Unrestricted Fund Balance (300,000) This change to the Unrestricted Ending Fund Balance offsets the recommended action above
(five affirmative Council votes required for the
use of unused balances).
438,178 438,178
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer from the General
Fund/Youth Sports Park
Improvements
92,570 92,570 This action recognizes a transfer from the General Fund and establishes a new Youth Sports Park
Improvements project. The funding in the General
Fund was generated from Youth Sports Park facility
rental revenue received from Bay Football Club
(Bay FC) and Concacaf. These funds will be used
to establish a new Youth Sports Park Improvements
capital project that will support future capital
infrastructure improvements to this facility (five
affirmative Council votes required to
appropriate additional revenue).
Mitigation Fee Act Revenue 1,508,002 Increases the Mitigation Fee Act revenue estimate by $1,508,002 based on revenue received year-to-
date (five affirmative Council votes required to
appropriate additional revenue).
Quimby Act Revenue 2,856,072 Increases the Quimby Act revenue estimate by $2,856,072 based on revenue received year-to-date
(five affirmative Council votes required to
appropriate additional revenue).
Fire Operating Grant Trust Fund (178) (Cont'd.)
Parks and Recreation Capital Fund (532)
10 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Park Impact Fees Monitoring
Project
87,281 Increases the Park Impact Fees Monitoring Project appropriation based on Mitigation Fee Act (MFA)
and Quimby Act revenue received year-to-date. The
appropriation is based on a calculation of two
percent (2%) of actual Quimby and MFA fees
received which 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 (five affirmative Council votes required
to appropriate additional revenue).
Parkland Acquisition Project 1,069,199 Increases the Parkland Acquisition Project appropriation by $1,069,199 (from $10,541,549 to
$11,610,748) based on Mitigation Fee Act and
Quimby Act revenue received year-to-date. The
appropriation is based on 25% of total Park In-Lieu
Fees received, after two percent (2%) is allocated to
the Park Impact Fees Monitoring Project (five
affirmative Council votes required to
appropriate additional revenue).
Ending Fund Balance -
Quimby Act Fees
2,099,213 Increases the Quimby Act Fees ending fund
balance to offset the actions above (five
affirmative Council votes required to
appropriate additional revenue).
Ending Fund Balance -
Mitigation Fee Act Fees
1,108,381 Increases the Mitigation Fee Act Fees ending fund balance to offset the actions above (five
affirmative Council votes required to
appropriate additional revenue).
4,456,644 4,456,644
Department/Item
Source of
Funds
Use of
Funds Explanation
Santa Clara County Fireworks
Grant FY 2024/25
5,000 5,000 Recognizes and appropriates a grant from the County of Santa Clara to partially fund the City’s
July 4, 2025, fireworks display in partnership with
Great America, which includes a community picnic
at Mission College and a public and fire safety
education component (five affirmative Council
votes required to appropriate additional
revenue).
5,000 5,000
Parks and Recreation Capital Fund (532) (Cont'd.)
Parks & Recreation Operating Grant Trust Fund (111)
11 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Interest Earnings / Transfer to
Cemetery Fund
1,500 1,500 This action increases the interest earnings revenue estimate in the Perpetual Care Fund and increases
the transfer of these funds to the Cemetery Fund
based on estimated earnings through the end of the
fiscal year (five affirmative Council votes
required to appropriate additional revenue).
1,500 1,500
Department/Item
Source of
Funds
Use of
Funds Explanation
Other Revenue / Senior
Center’s Health & Wellness
Case Management Program
6,100 6,100 Recognizes and appropriates donations to support the following Senior Programs: Senior Center
activities ($3,600 from Velda Lovato) and Senior
Health & Wellness program ($1,500 from Kaiser
Permanente, and $1,000 from the Santa Clara
Historic Home Tour) (five affirmative Council
votes required to appropriate additional
revenue).
6,100 6,100
Department/Item
Source of
Funds
Use of
Funds Explanation
Interest Earnings / Interest
Expense
1,500 1,500 Increases the revenue estimate for interest earnings and increases the interest expense budget
for higher than anticipated interest paid on the 2013
Certificates of Participation payments (five
affirmative Council votes required to
appropriate additional revenue).
1,500 1,500
Perpetual Care Fund (076)
Public Donations Fund (067)
Public Facilities Financing Corporation Fund (431)
12 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Interest Earnings / Right of
Way Expense
100,000 100,000 This action increases the interest earnings revenue estimate and right of way expense appropriation.
The right of way expense budget is a percentage of
estimated revenue collections and interest earnings
have exceeded the budgeted estimate, resulting in
higher right of way expenses (five affirmative
Council votes required to appropriate additional
revenue).
100,000 100,000
Department/Item
Source of
Funds
Use of
Funds Explanation
Revenue from Agency -
Miscellaneous / Bridge
Maintenance Program
262,360 262,360 This action increases the Revenue from Agency- Miscellaneous to recognize funding from Caltrans
Bridge Preventive Maintenance Program for the
City’s Bridge Maintenance Program. Funding is for
the design of preventative maintenance for various
bridges in the City (five affirmative Council votes
required to appropriate additional revenue).
262,360 262,360
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer from the Electric
Operating Grant Trust Fund /
Capital Outlay
120,232 120,232 Increases the transfer from the Electric Operating Grant Trust Fund and the Capital Outlay
appropriation based on increased reimbursement
costs for purchases of electric vehicles. This is the
final set of planned purchases for the electric
vehicle replacement program as initially established
in the FY 2021/22 Adopted Operating Budget. The
City will continue to work towards the Zero-
Emissions Vehicle Fleet targets and purchase
electric vehicles where appropriate and available.
Future funding provided from the Electric Utility will
be determined on a case-by-case basis (five
affirmative Council votes required to
appropriate additional revenue).
120,232 120,232
Streets and Highways Capital Fund (533)
Vehicle Replacement Fund (050)
Sewer Utility Fund (094)
13 Attachment 3
FY2024/25 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Charges for Services 360,000 Increases the Charges for Services revenue estimate to reflect higher collections for recycled
water usage (five affirmative Council votes
required to appropriate additional revenue).
Resource/Production 1,000,000 Increases the Resource/Production appropriation to account for higher than anticipated recycled water
usage (five affirmative Council votes required
for the use of unused balances and to
appropriate additional revenue).
Ending Fund Balance -
Operations and Maintenance
Reserve
(640,000) Decreases the Operations and Maintenance Reserve to partially offset the higher
resource/production costs (five affirmative
Council votes required for the use of unused
balances).
360,000 360,000
Department/Item
Source of
Funds
Use of
Funds Explanation
Asset Management Program 30,000 Increases the Asset Management Program project to account for higher than anticipated costs (five
affirmative Council votes required for the use of
unused balances).
SCADA Improvements 350,000 Increases the SCADA Improvements project appropriation to account for upgrades done in FY
2023/24. Due to the timing of the invoices, the
expenses were incurred in the current fiscal year for
work done last fiscal year (five affirmative Council
votes required for the use of unused balances).
Tank Rehabilitation 6,000 Increases the Tank Rehabilitation project appropriation to account for higher costs associated
with a water main replacement (five affirmative
Council votes required for the use of unused
balances).
Unrestricted Ending Fund
Balance
(386,000) Decreases the unrestricted ending fund balance to offset the actions recommended above (five
affirmative Council votes required for the use of
unused balances).
- -
Water Utility Capital Fund (592)
Water Recycling Fund (097)
14