Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
41,323,888 This action increases the Unrestricted Beginning Fund Balance from $17,978,793 to $59,302,681
as a result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Beginning Fund
Balance/Ending Fund Balance
Reconciliation - Budget
Stabilization Reserve
(205,540) (205,540) This action decreases the Budget Stabilization Reserve Balance Beginning and Ending Fund
Balances as a result of the FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
Beginning Fund
Balance/Ending Fund Balance
Reconciliation - Technology
Fee Reserve
541,204 541,204 This action increases the Technology Fee Reserve Beginning and Ending Fund Balances as
a result of the FY 2024/25 year-end actual
reconciliation (majority affirmative Council
votes required).
Beginning Fund
Balance/Ending Fund Balance
Reconciliation - Advanced
Planning Fee Reserve
1,399,728 1,399,728 This action increases the Advanced Planning Reserve Beginning and Ending Fund Balance to
account for planning revenues in excess of the
related expenditures in FY 2024/25 (majority
affirmative Council votes required).
Beginning Fund Balance
Reconciliation - Restricted for
Pre-Payments / Public Works
Department Budget
19,278 19,278 This action recognizes the Beginning Fund Balance - Restricted for Prepayments to
carryforward remaining developer deposit funds.
These funds are recommended to be allocated to
the Public Works Department to provide the
associated development-related services
(majority affirmative Council votes required).
Pension Trust Reserve -
Beginning Fund
Balance/Ending Fund Balance
Reconciliation
2,939,881 2,939,881 This action increases the Pension Trust Reserve Beginning and Ending Fund Balances as a result
of the FY 2024/25 year-end actuals reconciliation;
this action allocates the pension trust interest
earnings to the reserve (majority affirmative
Council votes required).
General Fund
FY 2025/26 Budget Amendments
General Fund (001)
1 Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
General Fund
FY 2025/26 Budget Amendments
General Fund (001)
Accrued Liability Reserve -
Beginning Fund
Balance/Ending Fund Balance
Reconciliation
1,920,000 1,920,000 This action increases the Accrued Liability Reserve Beginning and Ending Fund Balances as
a result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Land Sale Reserve -
Beginning Fund
Balance/Ending Fund Balance
Reconciliation
2,334,983 2,334,983 This action increases the Land Sale Reserve Beginning and Ending Fund Balances as a result
of the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
Transfer from the Fire
Department Capital
Fund/Capital Projects Reserve
18,764 18,764 This action establishes a transfer from the Fire Department Capital Fund in the amount of
$18,764 and an associated increase to the Capital
Projects Reserve to return capital project savings
from the Protective Equipment Replacement
($18,350), Fire Department Relief Radios ($353),
and Fire Department Accela Implementation ($61)
projects
(five affirmative Council votes required
to appropriate additional revenue).
Transfer from the Electric
Utility Fund
(205,262) This action eliminates the transfer from the
Electric Utility Fund that was included in the FY
2025/26 Adopted Budget to fund 75% of the cost
of the Deputy City Attorney added to support
Silicon Valley Power's system expansion as
approved by Council on August 20, 2024 (RTC 24-
742). This cost was already factored into the Cost
Allocation Plan for FY 2025/26 (majority
affirmative Council votes required).
Transfer from the Public
Works Capital Projects
Management Fund
201,743 This action establishes a transfer from the Public Works Capital Projects Management Fund to
reflect the return of FY 2024/25 savings in costs
that were originally funded by the General Fund
(five affirmative Council votes required to
appropriate additional revenue). 2
Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
General Fund
FY 2025/26 Budget Amendments
General Fund (001)
Transfer from the General
Government Capital
Fund/Capital Projects Reserve
444 444 This action establishes a transfer from the General Government Capital Fund in the amount of $444
and an associated increase to the Capital Projects
Reserve to return capital project savings from the
Replacement Network Equipment project (five
affirmative Council votes required to
appropriate additional revenue).
Transfer from the General
Government Capital
Fund/Land Sale Reserve
9,540 9,540 This action establishes a transfer from the General Government Capital Fund in the amount of $9,540
and an associated increase to the Land Sale
Reserve to return capital project savings from the
Downtown Master Plan Implementation project
(five affirmative Council votes required to
appropriate additional revenue).
City Manager's Office
Carryover
300,000 This action carries over unspent funds for the
Climate Action Plan dashboard ($50,000) and the
Organizational Review ($250,000) (five
affirmative Council votes required for the use
of unused balances).
Non-Departmental - Employee
Recognition Carryover
100,000 This action carries over unspent funds for
employee recognition (five affirmative Council
votes required for the use of unused
balances).
Non-Departmental -
Community Grants Carryover
8,729 On June 4, 2024, an initial grant funding
agreement with the Forty Niners SC Stadium
Company was approved (RTC 24-591) to provide
$200,000 annually in grant funding for an initial
three years to the Santa Clara community and
Santa Clara organizations. As part of the FY
2025/26 Budget adoption, $21,170 was carried
over from FY 2024/25 to FY 2025/26. This action
carries over the remaining portion of grant
commitment that has not yet been disbursed (five
affirmative Council votes required for the use
of unused balances).
3 Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
General Fund
FY 2025/26 Budget Amendments
General Fund (001)
Transfer to the Parks and
Recreation Capital Fund
(Youth Sports Park
Improvements Project)
33,820 This action transfers $33,820 to the Youth Sports Park Improvements project in the Parks &
Recreation Capital Fund to account for Youth
Sports Park facility rental revenue that was
recorded in the General Fund in FY 2024/25 from
the Confederation of North, Central America, and
Caribbean Association Football (Concacaf). This
is a true-up payment for FY 2024/25; a transfer
was also included in the April 2025 Monthly
Financial Report to transfer funding received from
Concacaf and Bay Football Club (five affirmative
Council votes required to appropriate
additional revenue).
Human Resources
Department
5,348 This action increases the Human Resources Materials, Services and Supplies budget to
allocate Flexible Spending Account forfeiture
funds received in FY 2024/25 in excess of related
administrative costs. These funds will be used to
support health and wellness activities for City
employees (five affirmative Council votes
required for the use of unused balances).
Rents / Transfer to the
Convention Center Enterprise
Fund
428,400 428,400 This action increases the Rents revenue estimate by $428,400 to account for the ballroom lease rent
from the Hyatt and establishes a transfer to the
Convention Center Enterprise Fund in the amount
of $428,400; this is a technical adjustment to
account for the lease revenue that was originally
budgeted directly in the Convention Center
Enterprise Fund (five affirmative Council votes
required to appropriate additional revenue).
Transfer from the Other City
Departments Operating Grant
Trust Fund (FEMA COVID
Reimbursements)/Budget
Stabilization Reserve
359,768 This action recognizes a transfer from the Other City Departments Operating Grant Trust Fund
used to record the FEMA reimbursements for
COVID-related expenditures in prior years. The
General Fund had previously transferred funding
to the Other City Departments Operating Grant
Trust Fund to offset those COVID-related
expenses (five affirmative Council votes
required to appropriate additional revenue).
4 Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
General Fund
FY 2025/26 Budget Amendments
General Fund (001)
Transfer to Streets and
Highways Capital Fund
(Tree Replacement Project)
12,407 This action transfers $12,407 to the Tree
Replacement Project in the Streets and Highways
Capital Fund to allocate Planning Zoning Fees
Revenue received in the General Fund for tree
removal to be used in the Tree Replacement
Project (five affirmative votes required for the
use of unused balances).
Transfer to the Police
Operating Grant Trust Fund
5,910 This action establishes a transfer to the Police
Operating Grant Trust Fund for unreimbursed
expenses related to the Alcoholic Beverage
Control 23 - 24 ($5,900) and Homeland Security
2022 grants ($10). These expenses were deemed
ineligible for grant reimbursement (five
affirmative Council votes required for the use
of unused balances).
Transfer to the Fire
Department Grant Trust Fund
(SAFER grant)
193,388 This action increases the transfer to the Fire
Operating Grant Trust Fund as a reconciling
adjustment for the Staffing for Adequate Fire and
Emergency Response (SAFER) grant. The FY
2024/25 SAFER costs were higher than
anticipated due, in part, to the true up of prior year
expenses and reimbursements for one firefighter
position. With the faster spend down of the grant
revenue through FY 2024/25, there will be
additional General Fund support needed in FY
2025/26 (five affirmative votes required for the
use of unused balances).
5 Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
General Fund
FY 2025/26 Budget Amendments
General Fund (001)
Transfer to the Vehicle
Replacement Fund (Fire
Department Vehicles)
274,000 This action transfers $274,000 of prior mutual aid reimbursements received in FY 2024/25 to the
Vehicle Replacement Fund to cover Fire
Department vehicle costs. The funding will support
the purchase of an additional Ford Interceptor
vehicle for the Special Operations Battalion Chief
($75,000), increase the allocation for the
replacement of an upgraded utility vehicle from
$80,000 to $129,000 ($49,000), and purchase a
used tiller truck ($150,000) to be utilized for
training purposes in preparation for the arrival of
the new tiller. The used tiller will allow Fire
Department personnel to gain hands-on
experience in tiller operations while minimizing
wear and tear on front-line apparatus (five
affirmative Council votes required for the use
of unused balances).
Transfer to the Public
Buildings Capital Fund /
Commerce/Peddlers Plaza
Maintenance Project
350,000 This action transfers $350,000 to the Public
Buildings Capital Fund for the maintenance of the
Commerce/Peddlers Plaza City-owned property
($300,000) and one-time repairs ($50,000) (five
affirmative Council votes required for the use
of unused balances).
Transfer to Public Buildings
Capital Fund / Civic Center
Campus Future
Needs/Relocation Project
20,350,000 This action transfers $20.35 million to the Public Buildings Capital Fund to establish a new Civic
Center Campus Future Needs/Relocation project;
a portion of this funding ($0.35 million) will be used
to conduct a feasibility study and cover costs
associated with real estate services (five
affirmative votes required for the use of
unused balances).
Capital Projects Reserve 13,000,000 This action increases the Capital Projects Reserve by $13.0 million to support capital projects to be
programmed in the FY 2026/27 and FY 2027/28
Capital Budget (five affirmative votes required
for the use of unused balances).
6 Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
General Fund
FY 2025/26 Budget Amendments
General Fund (001)
Pension Trust Reserve 4,599,593 This action increases the Pension Trust Reserve by $4.6 million (from $37.5 million to $42.1
million). Per the City's Budget Policies, the goal is
to increase the Pension Trust Reserve by 1% of
the unfunded liability annually. This action would
bring the reserve in the General Fund to 8% of the
unfunded liability of $526.8 million, up from the
funding level of 6.4% at the end of FY 2023/24
(five affirmative Council votes required for the
use of unused balances).
Transfer to the General
Government Capital Fund /
Measure I Bond Projects
Furniture, Fixtures and
Equipment (FF&E)
1,000,000 This action transfers $1.0 million to the General Government Capital Fund to establish a Measure I
Projects Furniture, Fixtures and Equipment
(FF&E) project for bond project-related costs that
are not eligible for bond funding (five affirmative
votes required for the use of unused
balances).
Budget Stabilization Reserve 1,305,540 This action increases the Budget Stabilization Reserve (BSR) to bring the reserve to the 25%
level of expenditures after the FY 2024/25 year-
end budget reconciliation (five affirmative
Council votes required for the use of unused
balances).
Ending Fund Balance -
Unrestricted
141,402 Increase the Unrestricted Ending Fund Balance to offset the actions above (majority affirmative
Council votes required).
51,086,819 51,086,819
7 Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
534,777 534,777 This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
534,777 534,777
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
3,470,806 This action increases the Unrestricted Beginning Fund Balance from $7,945 to $3,478,751 as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Restricted
Levy Funds
182,283 182,283 This action changes the Restricted Levy Funds - Beginning Fund Balance and Ending Fund
Balance as a result of the FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
Rents (428,400) This action eliminates the Rents estimate for ballroom lease revenue as this revenue will be
received in the General Fund and transferred to
the Convention Center Enterprise Fund (majority
affirmative votes required).
Transfer from the General
Fund
428,400 This action establishes a transfer from the General Fund to reflect the ballroom lease revenue from
the Hyatt (majority affirmative votes required).
Ending Fund Balance -
Operations and Maintenance
Reserve
2,500,000 This action increases the Operations and
Maintenance Reserve from $2,000,000 to
$4,500,000. This brings the reserve level to 90
days of operations, which meets the reserve target
(five affirmative Council votes required for the
use of unused balances).
FY 2025/26 Budget Amendments
Convention Center Enterprise Fund (860)
Enterprise Funds
Cemetery Fund (093)
8 Attachment 2
FY 2025/26 Budget Amendments
Enterprise Funds
Item
Source of
Funds
Use of
Funds Explanation
Unrestricted Ending Fund
Balance
970,806 This action increases the Unrestricted Ending
Fund Balance (from $1,792,694 to $2,763,500) to
offset the actions above (majority affirmative
Council votes required).
3,653,089 3,653,089
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Public Benefits
Program
3,783,351 3,783,351 This action changes the Public Benefits Program - Beginning Fund Balance and Ending Fund
Balance as a result of FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Low Carbon
Fuel Program
(933,773) (933,773) This action changes the Low Carbon Fuel Program - Beginning Fund Balance and Ending
Fund Balance as a result of FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Greenhouse
Gas Program
(567,303) (567,303) This action changes the Greenhouse Gas Program - Beginning Fund Balance and Ending
Fund Balance as a result of FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
Transfer from Electric Utility
Capital Fund / Ending Fund
Balance - Public Benefits
Program
1,000,000 1,000,000 This action recognizes a transfer from the Electric Utility Capital Fund to return anticipated project
savings for the Battery Energy Storage System
project. The Public Benefits Program - Ending
Fund Balance is increased since it was the funding
source of the project (five affirmative Council
votes required to appropriate additional
revenue).
3,282,275 3,282,275
Electric Operating Grant Trust Fund (191)
Convention Center Enterprise Fund (860) (Cont'd.)
9 Attachment 2
FY 2025/26 Budget Amendments
Enterprise Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
24,233,488 This action increases the Unrestricted Beginning Fund Balance by $24,233,488 (from $125,900,883
to $150,134,371) as a result of FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
Beginning Fund Balance
Reconciliation - Operations
and Maintenance Reserve
21,000,000 This action increases the Operations and
Maintenance Reserve Beginning Fund Balance by
$21,000,000 (from $257,000,000 to $278,000,000)
as a result of FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Beginning Fund Balance
Reconciliation - Rate
Stabilization Reserve
4,000,000 This action increases the Rate Stabilization
Reserve Beginning Fund Balance by $4,000,000
(from $70,000,000 to $74,000,000) as a result of
FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
Beginning / Ending Fund
Balance Reconciliation -
Trading Restricted Reserve
(1,828,057) (1,120,215) This action decreases the Trading Restricted Reserve - Beginning Fund Balance (from
$9,449,807 to $7,621,750) and the Trading
Restricted Reserve - Ending Fund Balance (from
$8,741,965 to $7,621,750) as a result of FY
2024/25 year-end actuals reconciliation. The
reserve reflects cash set aside for trading activity
(majority affirmative Council votes required).
Beginning / Ending Fund
Balance Reconciliation -
Pension Trust Reserve
965,365 965,365 This action increases the Pension Trust Reserve - Beginning and Ending Fund Balance (from
$10,826,979 to $11,792,344) as a result of FY
2024/25 year-end actuals reconciliation (majority
affirmative Council votes required).
Electric Utility Fund (091)
10 Attachment 2
FY 2025/26 Budget Amendments
Enterprise Funds
Item
Source of
Funds
Use of
Funds Explanation
Ending Fund Balance -
Infrastructure Reserve
31,000,000 This action increases the Infrastructure Reserve Ending Fund Balance by $31,000,000 (from
$30,000,000 to $61,000,000) to replenish the use
of the reserve. This brings the reserve level to the
minimum reserve target, 20% of the average
annual CIP budget amount (five affirmative
Council votes required for the use of unused
balances).
Transfer to the General Fund (205,262) Eliminates the transfer to the General Fund included in the FY 2025/26 Adopted Operating
Budget to cover 75% of the cost of a Deputy City
Attorney added in FY 2024/25. In FY 2025/26, this
reimbursement was incorporated into the cost
allocation plan (majority affirmative Council
votes required).
Transfer to the Vehicle
Replacement Fund
68,000 This action establishes a transfer to the Vehicle Replacement Fund to purchase a truck for SVP's
Nuttman warehouse, which is operated by Finance
Purchasing staff. The truck will be used to
transport materials (five affirmative Council
votes required for the use of unused
balances).
Ending Fund Balance - Grizzly
Project and Tie Line Reserve
9,584,897 This action increases the Grizzly Project and Tie Line Reserve by $9,584,897 (from $30,000,000 to
$39,584,897) to set aside funds received from a
one-time settlement (five affirmative Council
votes required to appropriate additional
revenue).
Unrestricted Ending Fund
Balance
8,078,011 This action increases the Unrestricted Ending Fund Balance (from $95,522,554 to $103,600,565)
to offset the actions above (five affirmative
Council votes required for the use of unused
balances).
48,370,796 48,370,796
Electric Utility Fund (091) (Cont'd.)
11 Attachment 2
FY 2025/26 Budget Amendments
Enterprise Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
2,846,215 This action increases the Unrestricted Beginning Fund Balance from $7,754,780 to $10,600,995 as
a result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Beginning / Ending Fund
Balance Reconciliation -
Pension Trust Reserve
91,986 91,986 This action increases the Pension Trust Reserve Beginning and Ending Fund Balance (from
$1,032,098 to $1,124,084) as a result of the FY
2024/25 year-end actuals reconciliation (majority
affirmative Council votes required).
Beginning Balance
Reconciliation - Reserve for
Settlements
(877,287) (877,287) This action decreases the Reserve for Settlements Beginning and Ending Fund Balance (from
$2,135,000 to $1,257,713) as a result of the FY
2024/25 year-end actuals reconciliation (majority
affirmative Council votes required).
Transfer to the Special Liability
Insurance Fund
3,138,725 This action establishes a transfer to the Special Liability Insurance Fund to reimburse a settlement
agreement related to the utility. This represents
the third and final installment of the
reimbursement to the Special Liability Insurance
Fund (five affirmative Council votes required
for the use of unused balances).
Ending Fund Balance -
Reserve for Settlements
(1,257,713) This action decreases the Reserve for Settlements (from $1,257,713 to $0) to offset the transfer to the
Special Liability Insurance Fund for the final
reimbursement for a settlement agreement (five
affirmative Council votes required for the use
of unused balances).
Sewer Utility Fund (094)
12 Attachment 2
FY 2025/26 Budget Amendments
Enterprise Funds
Item
Source of
Funds
Use of
Funds Explanation
Ending Fund Balance - Rate
Stabilization Reserve
300,000 This action increases the Rate Stabilization
Reserve Ending Fund Balance (from $5,117,550
to $5,417,550) to contribute funds to the reserve.
This brings the reserve level to approximately 11%
of anticipated rate payer revenue which meets the
target of 10% (five affirmative Council votes
required for the use of unused balances).
Ending Fund Balance -
Operations & Maintenance
Reserve
300,000 This action increases the Operations and
Maintenance Reserve Ending Fund Balance (from
$9,902,225 to $10,202,225) to contribute funds to
the reserve. This brings the reserve level to
approximately 92 days of operations, which meets
the target of 90 days of operations (five
affirmative Council votes required for the use
of unused balances).
Ending Fund Balance -
Infrastructure Reserve
300,000 This action increases the Infrastructure Reserve Ending Fund Balance (from $11,995,541 to
$12,295,541) to contribute funds to the reserve.
This brings the reserve level above the target level
of 20% of the 48-month average annual CIP
budget (five affirmative Council votes required
for the use of unused balances).
Ending Fund Balance -
Unrestricted
65,203 This change to the Ending Fund Balance offsets
the recommended actions in this fund (majority
affirmative Council votes required).
2,060,914 2,060,914
Sewer Utility Fund (094) (Cont'd.)
13 Attachment 2
FY 2025/26 Budget Amendments
Enterprise Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
(620,687) This action changes the Unrestricted Beginning Fund Balance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
Beginning / Ending Fund
Balance Reconciliation -
Pension Trust Reserve
45,092 45,092 This action increases the Pension Trust Reserve Beginning and Ending Fund Balance (from
$505,996 to $551,088) as a result of the FY
2024/25 year-end actuals reconciliation (majority
affirmative Council votes required).
Ending Fund Balance - Rate
Stabilization Reserve
651,257 This action increases the Rate Stabilization
Reserve (from $3,521,899 to $4,173,156) to bring
the reserve to the target level of 10% of revenues
(five affirmative Council votes required for the
use of unused balances).
Ending Fund Balance -
Operations and Maintenance
Reserve
(1,271,944) This action decreases the Operations and
Maintenance Reserve Ending Fund Balance (from
$8,439,165 to $7,167,221) to offset the negative
Unrestricted Ending Fund Balance as a result of
the FY 2024/25 year-end actuals reconciliation
and the increase to the Rate Stabilization Reserve.
This reserve is equal to 17% of the budgeted
expenditures, which is below the target level of
25%
(five affirmative Council votes required for
the use of unused balances).
(575,595) (575,595)
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
3,338,087 This action increases the Unrestricted Beginning Fund Balance from $952,278 to $4,290,365 as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Solid Waste Fund (096)
Water Recycling Fund (097)
14 Attachment 2
FY 2025/26 Budget Amendments
Enterprise Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning / Ending Fund
Balance Reconciliation -
Pension Trust Reserve
16,129 16,129 This action increases the Pension Trust Reserve Beginning Fund Balance and the Ending Fund
Balance (from $180,952 to $197,081) as a result
of the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
Resource/Production -
Carryover
1,909,045 This action carries over funding in the Resource/ Production appropriation to account for the
recycled water costs from April through June
2025. The invoice for the last quarter was received
after the close of FY 2024/25 and was recorded in
the current fiscal year (five affirmative Council
votes required for the use of unused
balances).
Ending Fund Balance - Rate
Stabilization Reserve
131,000 This action increases the Rate Stabilization
Reserve Ending Fund Balance (from $803,880 to
$934,880) to contribute funds to the reserve. This
brings the reserve level to meet the target of 10%
of rate payer revenue (five affirmative Council
votes required for the use of unused
balances).
Ending Fund Balance -
Unrestricted
1,298,042 This change to the Ending Fund Balance offsets the recommended actions in this fund (majority
affirmative Council votes required).
3,354,216 3,354,216
Water Recycling Fund (097) (Cont'd.)
15 Attachment 2
FY 2025/26 Budget Amendments
Enterprise Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
(2,637,355) (2,637,355) This action decreases the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Pension Trust
Reserve
184,762 184,762 This action increases the Pension Trust Reserve Beginning and Ending Fund Balance (from
$2,070,898 to $2,255,660) as a result of the FY
2024/25 year-end actuals reconciliation (majority
affirmative Council votes required).
Ending Fund Balance -
Infrastructure Reserve
(2,787,500) This action reallocates funding from the
Infrastructure Reserve - Ending Fund Balance to
the Operations and Maintenance Reserve -
Ending Fund Balance. The reserve level in the
Infrastructure Reserve meets the target level and
this reallocation brings the Operations and
Maintenance Reserve closer to the target of 90
days of operations (majority affirmative Council
votes required).
Ending Fund Balance -
Operations and Maintenance
Reserve
2,787,500 This action reallocates funding to the Operations and Maintenance Reserve - Ending Fund Balance
from the Infrastructure Reserve - Ending Fund
Balance. This reallocation brings the Operations
and Maintenance Reserve closer to the target of
90 days of operations (from approximately 44 days
to 59 days) (majority affirmative Council votes
required).
(2,452,593) (2,452,593)
Water Utility Fund (092)
16 Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
37,293 37,293 This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
37,293 37,293
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
1,063,868 This action changes the Unrestricted Beginning Fund Balance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
Reserve - Civic Center
Campus Future
Needs/Relocation
5,000,000 This action establishes the Reserve - Civic Center Campus Future Needs/Relocation to set aside
funding to support development services at the
City Hall campus (five affirmative Council votes
required for the use of unused balances).
Unrestricted Ending Fund
Balance
(3,936,132) This change to the Ending Fund Balance offsets the recommended actions above (majority
affirmative Council votes required).
1,063,868 1,063,868
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - CASp Reserve
- Restricted
(8,385) (8,385) This action changes the Restricted CASp Reserve - Beginning Fund Balance and Ending Fund
B
alance as a result of the FY 2024/25 year-end
ac
tuals reconciliation (majority affirmative
Council votes required).
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Seismic Admin
Reserve - Restricted
14,044 14,044 This action changes the Restricted Seismic Admin Reserve - Beginning Fund Balance and Ending
Fund Balance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Bridge Maintenance District #2 Fund (463)
Building Development Services Fund (155)
Building Special Programs and Training Fund (220)
17 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Building
Standard - Restricted
522 522 This action changes the Restricted Building Standard Beginning Fund Balance and Ending
Fund Balance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
6,181 6,181
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
(289,442) This action decreases the Unrestricted Beginning Fund Balance from $11,569,876 to $11,280,434
as a result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Interest 200,000 This action increases the interest earnings revenue estimate to align to prior year actuals
(majority affirmative Council votes required).
Other Revenue (470,000) This action decreases the other revenue estimate to align with anticipated activity for FY 2025/26, as
there are no Below-Market Purchase loans
maturing in the current fiscal year (majority
affirmative Council votes required).
Unrestricted Ending Fund
Balance
(559,442) This change to the Ending Fund Balance offsets the recommended actions above (majority
affirmative Council votes required).
(559,442) (559,442)
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
59,227 59,227 This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Building Special Programs and Training Fund (220) (Cont'd.) City Affordable Housing Fund (165)
Community Facilities District 2019-1 Lawrence Station (027) 18 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning / Ending Fund
Balance Reconciliation -
Capital Reserve
(745) (745) This action changes the Capital Reserve - Beginning Fund Balance and Ending Fund
Balance as a result of the FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
58,482 58,482
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
189,492 This action changes the Unrestricted Beginning
Fund Balance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
Capital Outlay - Expenditure
Carryover Adjustment
189,492 This action carries over Capital Outlay funding for various projects, such as updating the Convention
Center parking garage (five affirmative Council
votes required for the use of unused
balances).
189,492 189,492
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Restricted
(5,637,054) (5,637,054) This action reduces the Beginning Restricted Fund Balance and Ending Restricted Fund Balance to
differentiate between Restricted Regional Traffic
Mitigation Fees Fund Balance and Traffic Fair
Share Fees Fund Balance as a result of the FY
2024/25 year-end actuals reconciliation (majority
affirmative Council votes required).
Community Facilities District 2019-1 Lawrence Station (027) (Cont'd.) Convention Center Maintenance District Fund (026)
Developer Traffic Payments Fund (124)
19 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Restricted Regional
Traffic Mitigation Fees Fund
Balance / Ending Restricted
Regional Traffic Mitigation
Fees Fund Balance
Reconciliation
764,530 764,530 This action reallocates $456,982 of Beginning Restricted Fund Balance and Ending Restricted
Fund Balance to Beginning Restricted Regional
Traffic Mitigation Fees Fund Balance and Ending
Restricted Regional Traffic Mitigation Fees Fund
Balance. In addition, this action increases the
Beginning Restricted Regional Traffic Mitigation
Fees Fund Balance and Ending Restricted
Regional Traffic Mitigation Fees Fund Balance by
$307,548 as a result of the FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
Beginning Restricted Traffic
Fair Share Fees Fund Balance
/ Ending Restricted Traffic Fair
Share Fees Fund Balance
Reconciliation
5,180,072 5,180,072 This action reallocates $5,180,072 of Beginning Restricted Fund Balance and Ending Restricted
Fund Balance to Beginning Restricted Traffic Fair
Share Fund Balance and Ending Restricted Traffic
Fair Share Fees Fund Balance as a result of the
FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
307,548 307,548
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
15,603 15,603 This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Reserve for
Maintenance
3,925 3,925 This action changes the Beginning Fund Balance and Ending Fund Balance Reserve for
Maintenance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
19,528 19,528
Downtown Parking Maintenance District Fund (025)
Developer Traffic Payments Fund (124) (Cont'd.)
20 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
136,094 136,094 This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
136,094 136,094
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
237,986 This action increases the Unrestricted Beginning Fund Balance from $0 to $237,986 as a result of
the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
Local Early Action Planning
Program
185,302 This action carries over unspent funds for the
Local Early Action Planning grant program. This is
a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Regional Early Action Planning 52,684 This action carries over unspent funds for the Regional Early Action Planning grant program.
This is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
237,986 237,986
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation
1,053,995 This action increases the Unrestricted Beginning Fund Balance from $0 to $1,053,995 as a result of
the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
Engineering Operating Grant Trust Fund (144)
Expendable Trust Fund (079)
Endowment Care Fund (077)
21 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
City Attorney's Office 32,189 This action carries over funding from unspent funds designated to the City Attorney's Office for
Environmental Enforcement Fines ($32,189). This
is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
City Manager's Office 12,974 This action carries over unspent funds designated to the City Manager's Office for the Caltrain
Station ($12,974). This is a result of the FY
2024/25 year-end actuals reconciliation (five
affirmative Council votes required for the use
of unused balances).
Developer Contributions /
Community Development
Department
49,500 140,518 This action carries over revenue not yet received ($49,500) and unspent funds for the Tasman East
Contributions ($42,630). This action also carries
over unspent funds designated to the Community
Development Department for Historical
Preservation ($97,888). This is a result of the FY
2024/25 year-end actuals reconciliation (five
affirmative Council votes required to
appropriate additional revenue and for the use
of unused balances).
Fire Department 67,117 This action carries over funding from unspent funds designated to the Fire Department for the
following: Fire Prevention ($1,708), Fire - Haz Mat
($1,598), Fire - Certification Grant ($5,223), Fire
EMS Grant ($2,681), OES Emergency Preparation
($50,500), Training Emergency Preparation
($4,133), and Training Classes ($1,274). This is a
result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Expendable Trust Fund (079) (Cont'd.)
22 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Information Technology
Department
7,651 7,651 This action carries over the revenue and budget for reimbursements from the Silicon Valley Animal
Control Authority for support provided by the
Information Technology Department. This is a
result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required to appropriate additional revenue).
Library Department 19,488 This action carries over funding from unspent donations designated to the Library Department
for CLSA Transaction Based Reimbursement
($1,770) and the Public Library Foundation
($17,718). This is a result of the FY 2024/25 year-
end actuals reconciliation (five affirmative
Council votes required for the use of unused
balances).
Parks and Recreation
Department
2,937 This action carries over funding from unspent donations designated to the Parks and Recreation
Department for Parks events ($2,937). This is a
result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Police Department 819,685 This action carries over funding from unspent funds designated to the Police Department for the
following: Bingo Enforcement Fees ($354,410),
Opioid Settlement ($176,649), Seized Asset
Funds for local ($41) and for State ($286,265),
and Shooting Range Recycled Casings ($2,320).
This is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Public Works 5,905 14,492 This action increases the reimbursements for SVACA Billing not yet received. This action also
carries over funding from unspent funds
designated to the Public Works Department for
Environment Enforcement Fees ($12,875) and
Seized Asset Funds for local ($1,617). This is a
result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required to appropriate additional revenue and
for the use of unused balances).
1,117,051 1,117,051
Expendable Trust Fund (079) (Cont'd.)
23 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
589,227 589,227 This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
589,227 589,227
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
806,120 This action changes the Unrestricted Beginning
Fund Balance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
Reserve - Civic Center
Campus Future
Needs/Relocation
1,000,000 This action establishes the Reserve - Civic Center Campus Future Needs/Relocation to set aside
funding to support development services at the
City Hall campus (five affirmative Council votes
required for the use of unused balances).
Unrestricted Ending Fund
Balance
(193,880) This change to the Ending Fund Balance offsets the recommended actions above (majority
affirmative Council votes required).
806,120 806,120
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation
(671,879) This action decreases the Unrestricted Beginning Fund Balance by $671,879 (from $560,384 to -
$111,495) as a result of the FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
Fire CUPA Fund (159)
Fire Development Services Fund (158)
Fire Operating Grant Trust Fund (178)
24 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Transfer from the General
Fund / Staffing for Adequate
Fire and Emergency Response
(SAFER)
193,388 This action increases the transfer from the
General Fund as a reconciling adjustment for the
Staffing for Adequate Fire and Emergency
Response (SAFER) grant. The FY 2024/25
SAFER costs were higher than anticipated due, in
part, to the true up of prior year expenses and
reimbursements for one firefighter position. With
the faster spend down of the grant revenue
through FY 2024/25, there will be additional
General Fund support needed in FY 2025/26 (five
affirmative Council votes required to
appropriate additional revenue).
Bay Area Urban Areas
Security Initiative
28,043 28,500 This action carries over grant revenue not yet received and unspent funds for the Bay Area
Urban Areas Security Initiative grant. This is a
result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required to appropriate additional revenue and
for the use of unused balances).
California Environmental
Protection Agency
Environmental Enforcement
Training
26,096 This action carries over unspent funds for the
California Environmental Protection Agency
Environmental Enforcement Training. This is a
result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Emergency Management
Preparedness Grant 2023
4,155 4,155 This action carries over grant revenue not yet received and unspent funds for the Emergency
Management Preparedness Grant 2023. This is a
result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required to appropriate additional revenue and
for the use of unused balances).
International Association of
Fire Chiefs Grant 2023
347 346 This action carries over grant revenue not yet received and unspent funds for the International
Association of Fire Chiefs Grant 2023. This is a
result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required to appropriate additional revenue and
for the use of unused balances).
Fire Operating Grant Trust Fund (178) (Cont'd.)
25 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Staffing for Adequate Fire and
Emergency Response
(SAFER)
330,201 This action carries over grant revenue not yet
received for the Staffing for Adequate Fire and
Emergency Response (SAFER) grant. This is a
result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required to appropriate additional revenue).
State Homeland Security
Grant Program FY 21/22
48,312 50,073 This action carries over grant revenue not yet received and unspent funds for the State
Homeland Security Grant Program FY21/22. This
is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required to appropriate additional revenue and
for the use of unused balances).
Unrestricted Fund Balance (176,603) This change to the Unrestricted Ending Fund Balance offsets the recommended actions above
(majority affirmative Council votes required).
(67,433) (67,433)
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
149,882 149,882 This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
149,882 149,882
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
(1,080,039) This action decreases the Unrestricted Beginning Fund Balance from $0 to ($1,080,039) as a result
of the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
Fire Operating Grant Trust Fund (178) (Cont'd.)
Housing and Urban Development Fund (562)
Gas Tax Fund (121)
26 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Restricted
Program Income
310,446 This action increases the Beginning Fund Balance - Restricted Program Income from $0 to $310,446
as a result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Other Agencies Revenue 67,003 This action carries over grant revenue from HUD that was unspent in FY 2024/25 and recognizes
that revenue in FY 2025/26 in the net amount of
$67,003. This net amount reflects decreases in
the revenue estimates for CDBG ($683,190) and
HOME-ARP ($29,174) and an increase in HOME
funding of $779,367 (five affirmative Council
votes required to appropriate additional
revenue).
NCIP - CDBG 390,525 This action carries over unspent appropriations of $389,573 in the NCIP - CDBG project from FY
2024/25 and reallocates $952 of unspent funds
from the Rebuilding Together Silicon Valley project
to the NCIP - CDBG project. The revised FY
2025/26 budget is $906,525 (majority Council
votes required).
Rehab - Affordable Rental
Housing
(1,324,116) This action decreases the carryover for the Rehab - Affordable Rental Housing project by $1,324,116
(from $1,640,510 to $316,394). The revised FY
2025/26 budget is $316,394 (majority Council
votes required).
Rehab - Public Facilities (34,716) This action decreases the Rehab - Public Facilities project by a net amount of $34,716. This amount
reflects a decrease in the carryover of $99,725
(from $409,163 to $309,438) and a reallocation of
$65,009 of unspent funds in the Curb Cuts project
to the Rehab - Public Facilities project. The
revised FY 2025/26 budget is $374,447 (majority
Council votes required).
CHDO Project 53,290 This action carries over unspent funds in the CHDO project from FY 2024/25 and increases the
FY 2025/26 project budget from $53,401 to
$106,691 (five affirmative Council votes
required for the use of unused balances).
Housing and Urban Development Fund (562) (Cont'd.)
27 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Homeless Tenant Based
Rental Assistance
241,584 This action carries over unspent funds in the
Homeless Tenant Based Rental Assistance
project from FY 2024/25 and increases the FY
2025/26 budget from $642,000 to $883,584 (five
affirmative Council votes required for the use
of unused balances).
HOME American Rescue Plan
Program
(29,157) This action decreases the carryover for the HOME American Rescue Plan Program project by
$29,157 (from $1,517,119 to $1,487,962). The
revised FY 2025/26 budget is $1,487,962
(majority Council votes required).
(702,590) (702,590)
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance/
Ending Fund Balance
Reconciliation - Unrestricted
(56,488) (56,488) This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
(56,488) (56,488)
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance/
Ending Fund Balance
Reconciliation - Unrestricted
294,165 294,165 This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
294,165 294,165
Housing and Urban Development Fund (562) (Cont'd.)
Housing Authority Fund (164)
Housing Successor Agency Fund (169)
28 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation
179,761 This action increases the Unrestricted Beginning Fund Balance from $0 to $179,761 as a result of
the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
City Library Foundation Trust 139,444 This action carries over unspent funds associated with the City Library Foundation Trust. This is a
result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
In Memory J. Jaffer 1,440 This action carries over unspent funds from the In Memory J. Jaffer donation. This is a result of the
FY 2024/25 year-end actuals reconciliation (five
affirmative Council votes required for the use
of unused balances).
In Memory Of M. Dry 4,000 This action carries over unspent funds from the In Memory Of M. Dry donation. This is a result of the
FY 2024/25 year-end actuals reconciliation (five
affirmative Council votes required for the use
of unused balances).
Library Books 1,300 This action carries over unspent funds for Library Books. This is a result of the FY 2024/25 year-end
actuals reconciliation (five affirmative Council
votes required for the use of unused
balances).
Library Tote Bags 1,023 This action carries over unspent funds for Library Tote Bags. This is a result of the FY 2024/25 year-
end actuals reconciliation (five affirmative
Council votes required for the use of unused
balances).
Literacy Program 9,050 This action carries over unspent funds for the Literacy Program. This is a result of the FY
2024/25 year-end actuals reconciliation (five
affirmative Council votes required for the use
of unused balances).
Library Donations Trust Fund (072)
29 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
SCSQ Irvine Contribution 22,755 This action carries over unspent funds from the SCSQ Irvine Contribution. This is a result of the
FY 2024/25 year-end actuals reconciliation (five
affirmative Council votes required for the use
of unused balances).
Summer Reading 749 This action carries over unspent funds from the Summer Reading donation. This is a result of the
FY 2024/25 year-end actuals reconciliation (five
affirmative Council votes required for the use
of unused balances).
179,761 179,761
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation
38,696 This action increases the Unrestricted Beginning Fund Balance from $102,124 to $140,820 as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Other Agencies Revenue (64,709) This action reduces the carryover of the ELS Tutoring Services 25-26 grant revenue from
$64,709 to $0 to account for revenue received in
FY 2024/25 (majority affirmative Council votes
required).
Adult Literacy Program 24-25 (17,309) Based on actual FY 2024/25 expenditures, this action decreases the Adult Literacy Program 24-
25 grant carryover by $17,309 (from $72,951 to
$55,642) (majority affirmative Council votes
required).
ESL Tutoring Services 24-25 (8,704) Based on actual FY 2024/25 expenditures, this action decreases the ESL Tutoring Services 24-25
grant carryover by $8,704 (from $29,173 to
$20,469) (majority affirmative Council votes
required).
(26,013) (26,013)
Library Donations Trust Fund (072) (Cont'd.)
Library Operating Grant Trust Fund (112)
30 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation
2,159,768 This action increases the Unrestricted Beginning Fund Balance from $0 to $2,159,768 as a result of
the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
City Manager's Office - Santa
Clara Overnight Care
Locations Program
1,800,000 This action carries over unspent funds related to the Santa Clara Overnight Care Locations
Program. This is a result of the FY 2024/25 year-
end actuals reconciliation (five affirmative
Council votes required for the use of unused
balances).
Transfer to the General Fund 359,768 This action establishes a transfer to the General Fund to return FEMA reimbursements received for
COVID related expenditures in prior years. The
General Fund had previously transferred funding
to the Other City Departments Operating Grant
Trust Fund to offset those COVID-related
expenses (five affirmative Council votes
required for the use of unused balances).
2,159,768 2,159,768
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation
(20,354) This action decreases the Unrestricted Beginning Fund Balance from $115,904 to $95,550 as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Santa Clara County Fireworks
Grant FY 2025
5,000 This action carries over unspent funds for the
Santa Clara County Fireworks Grant FY 2025.
This is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Other City Departments Operating Grant Trust Fund (101) Parks and Recreation Operating Grant Trust Fund (111)
31 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Other Agencies Revenue
(Santa Clara Valley Open
Space Authority)
21,076 7,458 This action carries over revenue not yet received and unspent funds for the Santa Clara Valley
Open Space Authority grant. This is a result of the
FY 2024/25 year-end actuals reconciliation (five
affirmative Council votes required to
appropriate additional revenue and for the use
of unused balances).
Ending Fund Balance (11,736) This change to the Ending Fund Balance offsets the recommended actions above (majority
affirmative Council votes required).
722 722
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation
1,352,286 This action increases the Unrestricted Beginning Fund Balance from $0 to $1,352,286 as a result of
the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
Transfer from the General
Fund
5,910 This action recognizes a transfer from the General Fund to cover unreimbursed costs associated with
the Alcoholic Beverage Control 23 - 24 ($5,900)
and Homeland Security 2022 ($10) grants. These
expenses were determined to be ineligible for
grant reimbursement (five affirmative Council
votes required to appropriate additional
revenue).
Transfer from the Vehicle
Replacement Fund
10,258 Establishes a transfer from the Vehicle Replacement Fund to reflect vehicle sale
proceeds from FY 2024/25. The vehicle was
partially funded by seized asset funding and this
transfer amount reflects the seized asset portion
of proceeds (five affirmative Council votes
required to appropriate additional revenue).
Abandoned Vehicle Abatement 584,338 This action carries over unspent funds for the Abandoned Vehicle Abatement program. This is a
result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Parks and Recreation Operating Grant Trust Fund (111) (Cont'd.) Police Operating Grant Trust Fund (177)
32 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Alcoholic Beverage Control 24 -
25 45,116 21,358 This action carries over revenue not yet received and unspent funds for the Alcoholic Beverage
Control 24 - 25 grant. This is a result of the FY
2024/25 year-end actuals reconciliation (five
affirmative Council votes required to
appropriate additional revenue and for the use
of unused balances).
Alcoholic Beverage Control 25 -
26 (638) This action decreases the Alcoholic Beverage
Control 25 - 26 grant program allocation. This is a
result of the FY 2024/25 year-end actuals
reconciliation (majority Council votes required).
Board of State and Community
Correction 2017
34,385 This action carries over unspent funds for the
Board of State and Community Correction 2017
grant. This is a result of the FY 2024/25 year-end
actuals reconciliation (five affirmative Council
votes required for the use of unused
balances).
Board of State and Community
Correction 2020
85,925 This action carries over unspent funds for the
Board of Sate and Community Correction 2020
grant. This is a result of the FY 2024/25 year-end
actuals reconciliation (five affirmative Council
votes required for the use of unused
balances).
Board of State and Community
Correction 2023
50,512 This action carries over unspent funds for the
Board of Sate and Community Correction 2023
grant. This is a result of the FY 2024/25 year-end
actuals reconciliation (five affirmative Council
votes required for the use of unused
balances).
Citizens' Option for Public
Safety 2019/20
33,685 This action carries over unspent funds for the
Citizens' Option for Public Safety 2019/20 grant.
This is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Police Operating Grant Trust Fund (177) (Cont'd.)
33 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Citizens' Option for Public
Safety 2020/21
49,193 This action carries over unspent funds for the
Citizens' Option for Public Safety 2020/21 grant.
This is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Citizens' Option for Public
Safety 2021/22
40,000 This action carries over unspent funds for the
Citizens' Option for Public Safety 2021/22 grant.
This is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Citizens' Option for Public
Safety 2022/23
150,687 This action carries over unspent funds for the
Citizens' Option for Public Safety 2022/23 grant.
This is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Citizens' Option for Public
Safety 2023/24
34,597 This action carries over unspent funds for the
Citizens' Option for Public Safety 2023/24 grant.
This is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Citizens' Option for Public
Safety 2024/25
37,652 This action carries over unspent funds for the
Citizens' Option for Public Safety 2024/25 grant.
This is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Department of Justice
Tobacco 2024
16,885 18,731 This action carries over revenue not yet received and unspent funds for the Department of Justice
Tobacco 2024 grant. This is a result of the FY
2024/25 year-end actuals reconciliation (five
affirmative Council votes required to
appropriate additional revenue and for the use
of unused balances).
Police Operating Grant Trust Fund (177) (Cont'd.)
34 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Office of Traffic Safety 24 44,134 39,605 This action carries over revenue not yet received and unspent funds from the Office of Traffic Safety
24 allocation. This is a result of the FY 2024/25
year-end actuals reconciliation (five affirmative
Council votes required to appropriate
additional revenue and for the use of unused
balances).
Seized Asset Funds 179,693 This action appropriates a transfer from the Vehicle Replacement Fund in the amount of
$10,258 to reflect sales proceeds of a vehicle
partially funded by seized asset funding. This
action also carries over unspent funds ($169,435)
from the Seized Asset Funds allocation. This is a
result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
State Homeland Security
Training 23
50,000 This action carries over revenue not yet received for the State Homeland Security Training 23 grant.
This is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required to appropriate additional revenue).
West Valley College Training
Program
164,866 This action carries over unspent funds for the
West Valley College Training grant. This is a result
of the FY 2024/25 year-end actuals reconciliation
(five affirmative Council votes required for the
use of unused balances).
1,524,589 1,524,589
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation
292,299 This action increases the Unrestricted Beginning Fund Balance from $0 to $292,299 as a result of
the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
Prefunded Plan Review Fund (157)
Police Operating Grant Trust Fund (177) (Cont'd.)
35 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Other Revenue/Contractual
Services for Development
Review
160,513 452,812 This action carries over developer contributions not yet received and carries over contractual
services funding for Environment Impact Reviews
and other pre-development studies that are
required for development and paid by developers
(five affirmative Council votes required to
appropriate additional revenue and for the use
of unused balances).
452,812 452,812
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation
679,312 This action increases the Unrestricted Beginning Fund Balance from $0 to $679,312 as a result of
the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
City Manager's Office 50,431 This action carries over unspent donations designated to the City Manager's Office for the
following: Bank of Santa Clara Car Seat Program
($500), Art in Public Places ($226), Championship
Teams ($1,344), Help Your Neighbor ($10,299),
Mission City Community ($67), Santa Clara Art in
Public Spaces ($37,720), and Undesignated
Donations ($275). This is a result of the FY
2024/25 year-end actuals reconciliation (five
affirmative Council votes required for the use
of unused balances).
Community Development
Department
5,766 This action carries over unspent donations designated to the Community Development
Department including the Berryessa Adobe
Donations ($1,150) and Historical Preservation
($4,616). This is a result of the FY 2024/25 year-
end actuals reconciliation (five affirmative
Council votes required for the use of unused
balances).
Electric Utility Department 25 This action carries over unspent donations designated to the Electric Utility Department for
neighborhood solar ($25). This is a result of the
FY 2024/25 year-end actuals reconciliation (five
affirmative Council votes required for the use
of unused balances).
Public Donations Fund (067)
Prefunded Plan Review Fund (157) (Cont'd.)
36 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Fire Department 3,345 This action carries over unspent donations designated to the Fire Department including Fire
Safety ($1,961) and Public Education ($1,384).
This is a result of the FY 2024/25 year-end actuals
reconciliation (five affirmative Council votes
required for the use of unused balances).
Parks and Recreation
Department
310,005 This action carries over unspent donations designated to the Parks and Recreation
Department for the following: Arts, Crafts and
Wine Festival ($162,782), Case Management
Grant ($85,357), Community Garden ($70), Reed
& Grant Equipment ($1,264), Robert Jones Jr.
Theatre ($14,561), Youth Commission ($3,819),
and the Wade Brummal Scholarship Fund
($42,152). This is a result of the FY 2024/25 year-
end actuals reconciliation (five affirmative
Council votes required for the use of unused
balances).
Police Department 309,740 This action carries over unspent donations designated to the Police Department for the
following: Bicycle Safety Program ($1,377),
COVID Donations ($4,544), Team 200 ($297,779),
Training Simunition Program ($2,500), and the
Police Voucher Program ($3,540). This is a result
of the FY 2024/25 year-end actuals reconciliation
(five affirmative Council votes required for the
use of unused balances).
679,312 679,312
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
918,029 This action changes the Unrestricted Beginning
Fund Balance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
Public Donations Fund (067) (Cont'd.)
Public, Educational and Governmental Fee Fund (221)
37 Attachment 2
FY 2025/26 Budget Amendments
Special Revenue Funds and Other Funds
Item
Source of
Funds
Use of
Funds Explanation
Capital Outlay - Expenditure
Carryover Adjustment
100,000 This action carries over Capital Outlay funding for various IT infrastructure projects, increasing the
FY 2025/26 Capital Outlay budget from $200,000
to $300,000 (five affirmative Council votes
required for the use of unused balances).
Ending Fund Balance -
Unrestricted
818,029 This action changes the Unrestricted Ending Fund Balance to offset the action above and to reflect
the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
918,029 918,029
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
533,507 533,507 This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
533,507 533,507
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
(242,199) This action changes the Unrestricted Beginning Fund Balance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
Transfer from the Streets and
Highways Capital Fund
1,633,793 This action establishes a transfer from the Streets and Highways Capital Fund to reflect the return of
FY 2024/25 project savings that were originally
funded through the Traffic Mitigation Fund (five
affirmative Council votes required to
appropriate additional revenue).
Ending Fund Balance
Reconciliation - Unrestricted
1,391,594 This action changes the Unrestricted Ending Fund Balance as a result of the FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
1,391,594 1,391,594
Traffic Mitigation Fund (123)
Road Maintenance and Rehabilitation (SB1) Fund (122)
Public, Educational and Governmental Fee Fund (221) (Cont'd.) 38 Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
535,283 535,283 This action increases the Unrestricted Beginning Fund Balance from $1,904,312 to $2,439,595 as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Equipment
Reserve
82,266 82,266 This action increases the Beginning Fund Balance - Equipment Reserve and Ending Fund Balance -
E
quipment Reserve from $1,220,603 to
$1,302,869 as a result of the FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
617,549 617,549
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
150,626 This action changes the Unrestricted Beginning
Fund Balance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
Materials/Services/Supplies 150,626 This action carries forward $150,626 of unspent Materials/Services/Supplies funds to be used for
Contractual Services due to automotive technician
vacancies (five affirmative Council votes
required for the use of unused balances).
150,626 150,626
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
1,471,984 This action changes the Unrestricted Beginning Fund Balance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
FY 2025/26 Budget Amendments
Internal Service Funds
Information Technology Services Fund (045)
Communication Acquisitions Fund (048)
Fleet Operations Fund (053)
39 Attachment 2
FY 2025/26 Budget Amendments
Internal Service Funds
Item
Source of
Funds
Use of
Funds Explanation
Materials/Services/Supplies 1,195,990 Based on actual FY 2024/25 expenditures, this action increases the Materials/Services/Supplies
carryover by $1,195,990 (from $139,000 to
$1,334,990) for the replacement of Network
Equipment ($909K), GIS contractual services
($93K), web design services/ADA compliance
($131K), and other minor adjustments ($63K). The
revised FY 2025/26 Materials/Services/ Supplies
budget is $16,082,711 (five affirmative Council
votes required for the use of unused
balances).
Capital Outlay (1,148) Based on actual FY 2024/25 expenditures, this action decreases the Capital Outlay carryover by
$1,148 (from $416,996 to $415,848). The revised
FY 2025/26 Capital Outlay budget is $884,028
(majority affirmative Council votes required).
Ending Fund Balance
Reconciliation - Unrestricted
277,142 This action changes the Unrestricted Ending Fund Balance as a result of the FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
1,471,984 1,471,984
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
324,103 This action increases the Unrestricted Beginning Fund Balance from $0 to $324,103 as a result of
the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
Transfer to the General Fund 201,743 This action establishes a transfer to the General Fund to return FY 2024/25 savings in the PW
Capital Projects Management Fund that were
originally funded by the General Fund (five
affirmative Council votes required for the use
of unused balances).
Public Works Capital Projects Management Fund (044)
Information Technology Services Fund (045) (Cont'd.)
40 Attachment 2
FY 2025/26 Budget Amendments
Internal Service Funds
Item
Source of
Funds
Use of
Funds Explanation
Transfer to the Parks and
Recreation Capital Fund -
Planning and Construction of
Temporary and/or Permanent
ISC Replacement Facility
Project
37,934 This action establishes a transfer to the Planning and Construction of Temporary and/or Permanent
ISC Replacement Facility Project in the Parks and
Recreation Capital Fund to return Public Works
staffing charges that were directly assessed to this
project in FY 2024/25; there was sufficient funding
budgeted within Fund 044 for these parks and
recreation expenses in FY 2024/25 (five
affirmative Council votes required for the use
of unused balances).
Transfer to the Parks and
Recreation Capital Fund -
Mitigation Act Fees
39,919 This action establishes a transfer to the Parks and Recreation Capital Fund to return FY 2024/25
savings in the PW Capital Projects Management
Fund that were originally funded by Mitigation Act
Fees in the Parks and Recreation Capital Fund
(five affirmative Council votes required for the
use of unused balances).
Transfer to the Parks and
Recreation Capital Fund -
Quimby Act Fees
5,941 This action establishes a transfer to the Parks and Recreation Capital Fund to return FY 2024/25
savings in the PW Capital Projects Management
Fund that were originally funded by Quimby Act
Fees in the Parks and Recreation Capital Fund
(five affirmative Council votes required for the
use of unused balances).
Transfer to the Sewer Utility
Capital Fund
38,566 This action establishes a transfer to the Sewer
Utility Capital Fund to return FY 2024/25 savings
in the PW Capital Projects Management Funds
that were originally funded by the Sewer Utility
Capital Fund (five affirmative Council votes
required for the use of unused balances).
324,103 324,103
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
5,207,595 This action changes the Unrestricted Beginning Fund Balance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
Special Liability Insurance Fund (082)
Public Works Capital Projects Management Fund (044) (Cont'd.) 41 Attachment 2
FY 2025/26 Budget Amendments
Internal Service Funds
Item
Source of
Funds
Use of
Funds Explanation
Transfer from the Sewer Utility
Fund
3,138,725 This action establishes a transfer from the Sewer Utility Fund to reimburse a settlement agreement
related to the utility; this funding will be used to
replenish the Reserve for Future Claims. This
represents the third and final installment of the
reimbursement to the Special Liability Insurance
Fund (five affirmative Council votes required to
appropriate additional revenue).
Ending Fund Balance
Reconciliation - Reserve for
Future Claims
7,300,000 This action increases the Reserve for Future
Claims by $7.3 million (from $4.7 million to $12.0
million). Of this amount, $3.1 million reflects the
final reimbursement from the Sewer Utility Fund
for a settlement agreement related to the utility.
The remaining $4.2 million is a result of the FY
2024/25 year-end actuals reconciliation (majority
affirmative Council votes required).
Ending Fund Balance
Reconciliation - Unrestricted
1,046,320 This change to the Ending Fund Balance offsets the recommended actions above (majority
affirmative Council votes required).
8,346,320 8,346,320
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
41,563 41,563 This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
41,563 41,563
Unemployment Insurance Fund (087)
Special Liability Insurance Fund (082) (Cont'd.)
42 Attachment 2
FY 2025/26 Budget Amendments
Internal Service Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
1,533,443 This action increases the Unrestricted Beginning Fund Balance as a result of FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
Beginning / Ending Fund
Balance - Equipment
Replacement Reserve
521,121 521,121 This action increases the Equipment Replacement Reserve Beginning and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Capital Outlay - Expenditure
Carryover
1,910,482 This action carries over Capital Outlay funding for future vehicle purchase expenses not incurred in
FY 2024/25 (five affirmative Council votes
required for the use of unused balances).
Transfer from the General
Fund / Capital Outlay
274,000 274,000 This action increases the transfer from the General Fund and increases the Capital Outlay
budget by $274,000 to cover Fire Department
vehicle costs. The funding will support the
purchase of an additional Ford Interceptor vehicle
for the Special Operations Battalion Chief
($75,000), increase the allocation for the
replacement of an upgraded utility vehicle from
$80,000 to $129,000 ($49,000), and purchase a
used tiller truck ($150,000) to be utilized for
training purposes in preparation for the arrival of
the new tiller. The used tiller will allow Fire
Department personnel to gain hands-on
experience in tiller operations while minimizing
wear and tear on front-line apparatus (five
affirmative Council votes required to
appropriate additional revenue).
Transfer from the Electric
Utility Fund / Capital Outlay
68,000 68,000 This action establishes a transfer from the Electric Utility Fund in the amount of $68,000 and an
associated increase to the Capital Outlay budget
to purchase a truck for Silicon Valley Power (five
affirmative Council votes required to
appropriate additional revenue).
Vehicle Replacement Fund (050)
43 Attachment 2
FY 2025/26 Budget Amendments
Internal Service Funds
Item
Source of
Funds
Use of
Funds Explanation
Transfer to the Police
Operating Grant Trust Fund
10,258 A vehicle, originally funded by the Vehicle
Replacement Fund and the Police Operating
Grant Trust Fund, was sold in FY 2024/25. This
action establishes a transfer to the Police
Operating Grant Trust Fund in the amount of
$10,258 to transfer the Police Department's
portion of the vehicle sale proceeds (five
affirmative Council votes required for the use
of unused balances).
Ending Fund Balance -
Unrestricted
(387,297) This change to the Ending Fund Balance offsets the recommended actions above (majority
affirmative Council votes required).
2,396,564 2,396,564
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Reserve for
Prepayment
357,592 357,592 This action changes the Reserve for Prepayment Beginning Fund Balance and Ending Fund
Balance as a result of the FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
Beginning Fund Balance
Reconciliation - Unrestricted
433,625 This action changes the Unrestricted Beginning
Fund Balance as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
Workers' Compensation Fund (081)
Vehicle Replacement Fund (050) (Cont'd.)
44 Attachment 2
FY 2025/26 Budget Amendments
Internal Service Funds
Item
Source of
Funds
Use of
Funds Explanation
Materials/Services/Supplies
(Claims Payments)
1,000,000 This action increases Materials, Services,
Supplies allocation by $1.0 million (from $5.0
million to $6.0 million) for claims payments, offset
by a reduction to the Ending Fund Balance. The
increase is in anticipation of increased claim
settlements, in particular, Compromise & Release
settlements wherein the City buys out future
medical exposure. These settlements include
permanent disability injuries that would otherwise
continue to develop over many years and be
subject to medical inflation. This focus on
settling/resolving claims and the future medical
exposure is intended to reduce claim inventory
and future costs (five affirmative Council votes
required for the use of unused balances).
Unrestricted Fund Balance (566,375) This action changes the Unrestricted Ending Fund Balance to offset the actions above (majority
affirmative Council votes required).
791,217 791,217
Workers' Compensation Fund (081) (Cont'd.)
45 Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Bond Reserve
(3,632,533) (3,632,533) This action changes the Bond Reserve - Beginning Fund Balance and Ending Fund
Balance as a result of the FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Reserve for
Debt Service
112,386,434 112,386,434 This action changes the Reserve for Debt Service - Beginning Fund Balance and Ending Fund
Balance as a result of the FY 2024/25 year-end
actuals reconciliation; this includes the breakout of
the fund balance between the restricted Debt
Reserve and Unrestricted (majority affirmative
Council votes required).
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
3,784,864 3,784,864 This action breaks out the Unrestricted Beginning Fund Balance and Ending Fund Balance from the
Debt Reserve, as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
Transfer to the Electric Utility
Capital Fund - Expenditure
Carryforward
108,490,177 This action increases the transfer to the Electric Utility Capital Fund by $108,490,177 based on
actual transfers and remaining bond proceeds for
debt financed projects, KRS Rebuild and
Replacement, NRS Upgrades and Expansion, and
SRS Rebuild and Replacement. The FY 2025/26
Adopted Operating Budget assumed the
carryforward in the Electric Utility Capital Fund, but
the transfer was inadvertently omitted from the
Electric Utility Debt Service Fund. This action
corrects the carryforward so both funds are
aligned (five affirmative Council votes required
for the use of unused balances).
Ending Fund Balance -
Reserve for Debt Service
(108,490,177) This action changes the Reserve for Debt Service Ending Fund Balance to offset the transfer to the
Electric Utility Capital Fund; combined with the
fund balance reconciliation above, the total
change in the reserve is $3,896,257 (from
$19,730,990 to $23,627,247) (five affirmative
Council votes required for the use of unused
balances).
112,538,766 112,538,766
FY 2025/26 Budget Amendments
Debt Service Funds
Electric Utility Debt Service Fund (491)
46 Attachment 2
FY 2025/26 Budget Amendments
Debt Service Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
(29,854) (29,854) This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Debt Reserve
27,876 27,876 This action changes the Debt Reserve Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
(1,978) (1,978)
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Debt Reserve
(4,387,901) (1,088,638) This action changes the Debt Reserve - Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation; this includes the breakout of the
fund balance between the restricted Debt Reserve
and Unrestricted (majority affirmative Council
votes required).
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
4,392,452 1,093,189 This action breaks out the Unrestricted Beginning Fund Balance and Ending Fund Balance from the
Debt Reserve, as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
4,551 4,551
Sewer Utility Debt Service Fund (494)
Public Facilities Financing Corporation Fund (431)
47 Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
792 792 This action changes the Unrestricted Beginning and Ending Fund Balance as a result of the FY
2024/25 year-end actuals reconciliation (majority
affirmative Council votes required).
792 792
FY 2025/26 Budget Amendments
Other Agency Fund
Sports and Open Space Authority Fund (801)
48 Attachment 2
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
662,403 662,403 This action changes the Unrestricted Beginning Fund Balance and Ending Fund Balance as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
662,403 662,403
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
47,412 This action increases the Unrestricted Beginning Fund Balance from $2,509,218 to $2,556,630 as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Santa Clara Convention
Center Condition Assessment
Repair Project - Expenditure
Carryover Adjustment
47,412 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $47,412
(from $2,509,218 to $2,556,630). The revised FY
2025/26 project budget is $2,556,630 (five
affirmative Council votes required for the use
of unused balances).
47,412 47,412
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
44,721,953 This action increases the Unrestricted Beginning Fund Balance from $124,493,014 to $169,214,967
as a result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Transfer from the Electric Debt
Service Fund - Revenue
Carryover Adjustment
(6,159,769) Based on actual FY 2024/25 revenues, this action decreases the transfer from the Electric Debt
Service Fund carryover by $6,159,769 (from
$114,649,946 to $108,490,177) based on actual
transfers for debt financed projects, KRS Rebuild
and Replacement, NRS Upgrades and Expansion,
and SRS Rebuild and Replacement (majority
affirmative Council votes required).
City Affordable Housing Capital Fund (565)
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Convention Center Capital Fund (865)
Electric Utility Capital Fund (591)
49 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Other Revenue / Fiber
Development, Design, and
Expansion
(1,399,938) 97,575 This action decreases the Other Revenue carryforward by $1,399,938 based on anticipated
remaining developer contributions revenue to be
collected. The project expenditure is increased by
a net $97,575 as a result of a remaining project
balance of $1,478,238 and a decrease of
$1,399,938 to offset the reduced revenue
anticipated. The revised FY 2025/26 project
budget is $4,210,032 (five affirmative Council
votes required for the use of unused
balances).
Other Revenue / New
Business Estimate Work
65,759 1,872,789 This action increases the Other Revenue estimate by a net $65,759 based on anticipated Load
Development Fee and anticipated remaining
developer contributions revenue to be collected,
which factors in a reduction of $4.0 million in
developer contributions revenue. The project
expenditure is increased by a net $1,872,789 as a
result of a decrease of $4.0 million to offset the
reduced revenue anticipated and based on actual
FY 2024/25 expenditures, an increase to the
project carryover by $5,872,789 (from $2,133,138
to $8,005,927). The revised FY 2025/26 project
budget is $14,645,927 (five affirmative Council
votes required for the use of unused
balances).
Transmission and Distribution
Capital Maintenance and
Betterments - Expenditure
Carryover Adjustment
2,282,469 Based on actual FY 2024/25 expenditures, this action increases the project carryover by
$2,282,469 (from $22,348,972 to $24,631,441).
The revised FY 2025/26 project budget is
$31,901,441 (five affirmative Council votes
required for the use of unused balances).
Substation Capital
Maintenance and Betterments
(1,700,000) This action decreases the project budget by $1.7 million to return funds to the fund balance based
on anticipated project savings in FY 2025/26 and
to align with the project schedule. The revised FY
2025/26 project budget is $1,604,000 (majority
affirmative Council votes required).
Electric Utility Capital Fund (591) (Cont'd.)
50 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Electric Yard Buildings and
Grounds
(100,111) Based on actual FY 2024/25 expenditures, this action increases the project carryover by $899,889
(from $1,019,693 to $1,919,582). The project is
also reduced by $1.0 million to reflect anticipated
project savings and align with the project
schedule. The revised FY 2025/26 project budget
is $1,219,582 (majority affirmative Council
votes required).
Implementation of Advanced
Metering Infrastructure (AMI) -
Expenditure Carryover
Adjustment
59,167 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $59,167
(from $0 to $59,167). The revised FY 2025/26
project budget is $59,167 (five affirmative
Council votes required for the use of unused
balances).
Generation Capital
Maintenance and Betterments
(322,887) Based on actual FY 2024/25 expenditures, this action increases the project carryover by $177,113
(from $501,871 to $678,984). The project is also
reduced by $500,000 to reflect anticipated project
savings and align with the project schedule. The
revised FY 2025/26 project budget is $1,678,984
(majority affirmative Council votes required).
Transmission System
Reinforcements
2,273 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by
$1,002,273 (from $325,473 to $1,327,746). The
project is also reduced by $1.0 million to reflect
anticipated project savings and align with the
project schedule. The revised FY 2025/26 project
budget is $327,746 (five affirmative Council
votes required for the use of unused balances
and majority affirmative Council votes
required).
Major Engine Overhaul and
Repair - Expenditure
Carryover Adjustment
(1,784,703) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$1,784,703 (from $3,808,047 to $2,023,344). The
revised FY 2025/26 project budget is $2,083,344
(majority affirmative Council votes required).
Electric Utility Capital Fund (591) (Cont'd.)
51 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Operations and Planning
Technology
(44,550) Based on actual FY 2024/25 expenditures, this
action increases the project carryover by
$1,955,450 (from $3,431,348 to $5,386,798). The
project is also reduced by $2.0 million to reflect
anticipated savings and align with the project
schedule. The revised FY 2025/26 project budget
is $4,636,798 (majority affirmative Council
votes required).
Clean Energy and Carbon
Reduction
899,445 Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $555
(from $3,877,270 to $3,876,715). The project is
also increased by $900,000 to align with
equipment costs. This increase is offset by a
decrease to the Renewable Energy Microgrid
project, which anticipates savings that can be
reallocated. The revised FY 2025/26 project
budget is $4,776,715 (majority affirmative
Council votes required).
System Expansion Planning
and Analysis
3,348,835 Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$137,350 (from $1,962,564 to $1,825,214). The
project is also increased by $86,185 to recognize
revenue collected for system impact fee work and
by $3.4 million to add additional funding for
program management costs for the system
expansion projects including overall scheduling,
budgetary forecasting, and outage schedule
management through 2029. The revised FY
2025/26 project budget is $5,881,399 (majority
affirmative Council votes required and five
affirmative Council votes required for the use
of unused balances).
Esperanca Substation -
Expenditure Carryover
Adjustment
(12,847) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $12,847
(from $26,635,120 to $26,622,273). The revised
FY 2025/26 project budget is $26,752,273
(majority affirmative Council votes required).
Electric Utility Capital Fund (591) (Cont'd.)
52 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Substation Physical Security
Improvements - Expenditure
Carryover Adjustment
(342) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $342
(from $709,951 to $709,609). The revised FY
2025/26 project budget is $20,709,609 (majority
affirmative Council votes required).
Storm Water Compliance -
Expenditure Carryover
Adjustment
4,940 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $4,940
(from $207,102 to $212,042). The revised FY
2025/26 project budget is $212,042 (five
affirmative Council votes required for the use
of unused balances).
Homestead Substation Rebuild
- Expenditure Carryover
Adjustment
(6,288) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $6,288
(from $3,621,426 to $3,615,138). The revised FY
2025/26 project budget is $6,750,138 (majority
affirmative Council votes required).
Yard Pavement Project -
Expenditure Carryover
Adjustment
(3,030) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $3,030
(from $804,254 to $801,224). The revised FY
2025/26 project budget is $1,301,224 (majority
affirmative Council votes required).
Replace Balance of Plant
Control System (DCS) -
Expenditure Carryover
Adjustment
124,552 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $124,552
(from $381,942 to $506,494). The revised FY
2025/26 project budget is $506,494 (five
affirmative Council votes required for the use
of unused balances).
Electric Vehicle (EV) Charging -
Expenditure Carryover
Adjustment
1,428,071 Based on actual FY 2024/25 expenditures, this action increases the project carryover by
$1,428,071 (from $950,783 to $2,378,854). The
revised FY 2025/26 project budget is $2,378,854
(five affirmative Council votes required for the
use of unused balances).
Electric Utility Capital Fund (591) (Cont'd.)
53 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Other Revenue - Revenue
Carryover Adjustment / San
Tomas Junction Expenditure
Carryover Adjustment
264,000 4,660 Based on actual FY 2024/25 revenues, this action increases the Other Revenue carryover by a
$264,000 to align with anticipated remaining
developer contributions. Based on actual FY
2024/25 expenditures, this action increases the
project carryover by $4,660 (from $1,036,480 to
$1,041,140). The revised FY 2025/26 project
budget is $1,041,140 (five affirmative Council
votes required to appropriate additional
revenue and for the use of unused balances).
Laurelwood Substation -
Expenditure Carryover
Adjustment
(468,215) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$468,215 (from $2,824,741 to $2,356,526). The
revised FY 2025/26 project budget is $2,356,526
(majority affirmative Council votes required).
Northwest Loop Capacity
Upgrade - Expenditure
Carryover Adjustment
(95,333) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $95,333
(from $7,989,431 to $7,894,098). The revised FY
2025/26 project budget is $7,894,098 (majority
affirmative Council votes required).
Renewable Energy Microgrid (902,048) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $2,048
(from $3,967,475 to $3,965,427). The project is
also reduced by $900,000 to reflect anticipated
savings and reallocate funding to the Clean
Energy and Carbon Reduction project. The
revised FY 2025/26 project budget is $3,065,427
(majority affirmative Council votes required).
Substation Control and
Communication System
Replacement - Expenditure
Carryover Adjustment
2,999,656 Based on actual FY 2024/25 expenditures, this action increases the project carryover by
$2,999,656 (from $2,308,076 to $5,307,732). The
revised FY 2025/26 project budget is $5,532,732
(five affirmative Council votes required for the
use of unused balances).
Electric Utility Capital Fund (591) (Cont'd.)
54 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Other Revenue / Stender Way
Junction Substation -
Expenditure Carryover
Adjustment
(398,875) (270,492) This action decreases the Other Revenue estimate based on actual FY 2024/25 revenues,
and calculates the remaining balance by adjusting
the anticipated revenues by $700,000 of developer
contributions which was part of the substation
agreement but was excluded from the budgeted
expected revenue. Based on actual FY 2024/25
expenditures, this action also decreases the
project carryover by $270,492 (from $3,150,369 to
$2,879,877). The revised FY 2025/26 project
budget is $2,879,877 (majority affirmative
Council votes required).
Memorex Junction Substation -
Expenditure Carryover
Adjustment
5,905 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $5,905
(from $3,272,021 to $3,277,926). The revised FY
2025/26 project budget is $3,277,926 (five
affirmative Council votes required for the use
of unused balances).
Freedom Circle Junction
Substation
102,612 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $40,563
(from $1,884,959 to $1,925,522). The project is
also increased by $62,049 to recognize additional
developer contributions received for the project.
The revised FY 2025/26 project budget is
$1,987,571 (five affirmative Council votes
required for the use of unused balances and to
appropriate additional revenue).
60KV Breaker Upgrades -
Expenditure Carryover
Adjustment
(128,018) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$128,018 (from $2,979,935 to $2,851,917). The
revised FY 2025/26 project budget is $2,851,917
(majority affirmative Council votes required).
KRS Rebuild and
Replacement - Expenditure
Carryover Adjustment
(3,109,337) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$3,109,337 (from $9,024,573 to $5,915,236). The
revised FY 2025/26 project budget is $95,915,236
(majority affirmative Council votes required).
Electric Utility Capital Fund (591) (Cont'd.)
55 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
NRS Upgrades and Expansion
- Expenditure Carryover
Adjustment
(42,331) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $42,331
(from $28,439,070 to $28,396,739). The revised
FY 2025/26 project budget is $131,396,739
(majority affirmative Council votes required).
NRS-KRS 115kV Line -
Expenditure Carryover
Adjustment
79,779 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $79,779
(from $17,703,652 to $17,783,431). The revised
FY 2025/26 project budget is $44,088,431 (five
affirmative Council votes required for the use
of unused balances).
SRS Rebuild and
Replacement - Expenditure
Carryover Adjustment
(2,286,200) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$2,286,200 (from $11,112,417 to $8,826,217).
The revised FY 2025/26 project budget is
$92,826,217 (majority affirmative Council votes
required).
Bowers Avenue Junction -
Expenditure Carryover
Adjustment
74,094 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $74,094
(from $2,763,998 to $2,838,092). The revised FY
2025/26 project budget is $2,838,092 (five
affirmative Council votes required for the use
of unused balances).
Walsh-Uranium 60kV
Reconductor
(2,003,592) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $3,592
(from $12,109,881 to $12,106,289). The project is
also reduced by $2.0 million to align with the
project schedule. The revised FY 2025/26 project
budget is $10,191,289 (majority affirmative
Council votes required).
Transmission Loop 1 -
Expenditure Carryover
Adjustment
(862) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $862
(from $10,649,738 to $10,648,876). The revised
FY 2025/26 project budget is $10,663,876
(majority affirmative Council votes required).
Electric Utility Capital Fund (591) (Cont'd.)
56 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Grizzly Tap Line Repairs -
Expenditure Carryover
Adjustment
(165,639) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$165,639 (from $1,604,128 to $1,438,489). The
revised FY 2025/26 project budget is $1,438,489
(majority affirmative Council votes required).
Battery Energy Storage
System
(1,082,204) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $82,204
(from $3,923,334 to $3,841,130). The project is
also reduced by $1.0 million to reflect anticipated
savings, which will be returned to the Electric
Operating Grant Trust Fund, Public Benefits
Program. The revised FY 2025/26 project budget
is $2,841,130 (majority affirmative Council
votes required).
Transfer to the Electric
Operating Grant Trust Fund
1,000,000 Establishes a transfer to the Electric Operating Grant Trust Fund in the amount of $1.0 million to
recognize savings from the Battery Energy
Storage System Project (five affirmative Council
votes required for the use of unused
balances).
Juliette Substation
Transformer Rerate and
Installation
2,650,016 Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$285,933 (from $9,435,615 to $9,149,682). The
project is also increased by $2,935,949 to
recognize developer contributions tied to the
substation agreement. The revised FY 2025/26
project budget is $12,085,631 (five affirmative
Council votes required for the use of unused
balances).
Democracy Substation -
Expenditure Carryover
Adjustment
5,000 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $5,000
(from $53,177 to $58,177). The revised FY
2025/26 project budget is $58,177 (five
affirmative Council votes required for the use
of unused balances).
Electric Utility Capital Fund (591) (Cont'd.)
57 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Northwestern – Zeno 60kV
Reconductor
(224) Based on actual FY 2024/25 expenditures, this
action increases the project carryover by
$1,999,776 (from $1,000,000 to $2,999,776). The
project is also decreased by $2.0 million to reflect
the updated project schedule. The revised FY
2025/26 project budget is $999,776 (majority
affirmative Council votes required).
Palm Substation Expansion -
Revenue and Expenditure
Carryover Adjustment
(3,237,075) (2,694) Based on actual FY 2024/25 revenues, this action decreases the Other Revenue estimate by
$3,237,075 as revenue anticipated in FY 2025/26
was received in FY 2024/25. Based on actual FY
2024/25 expenditures, this action decreases the
project carryover by $2,694 (from $2,996,633 to
$2,993,939). The revised FY 2025/26 project
budget is $6,231,014 (majority affirmative
Council votes required).
Agnew Rebuild and Expansion
- Expenditure Carryover
Adjustment
(561) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $561
(from $2,996,184 to $2,995,623). The revised FY
2025/26 project budget is $5,995,623 (majority
affirmative Council votes required).
Unrestricted Ending Fund
Balance
31,346,725 This change to the Ending Fund Balance offsets the recommended actions above (majority
affirmative Council votes required).
33,856,055 33,856,055
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
10,329 This action increases the Unrestricted Beginning Fund Balance from $963,219 to $973,548 as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Electric Utility Capital Fund (591) (Cont'd.)
Fire Department Capital Fund (536)
58 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
City-Wide AED Replacements -
Expenditure Carryover
Adjustment
(5,131) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $5,131
(from $5,579 to $448). The revised FY 2025/26
project budget is $448 (majority affirmative
Council votes required).
Emergency Operations Center
Communications System
Upgrade - Expenditure
Carryover Adjustment
(3,304) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $3,304
(from $149,540 to $146,236). The revised FY
2025/26 project budget is $146,236 (majority
affirmative Council votes required).
Transfer to the General Fund -
Capital Projects Reserve
18,764 This action establishes a transfer to the General Fund Capital Projects Reserve to return capital
project savings from the Protective Equipment
Replacement ($18,350), Fire Department Relief
Radios ($353), and Fire Department Accela
Implementation ($61) projects (five affirmative
Council votes required for the use of unused
balances).
10,329 10,329
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
(369,419) This action decreases the Unrestricted Beginning Fund Balance from $11,042,506 to $10,673,087
as a result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Agenda and Document
Management Systems Project -
Expenditure Carryover
Adjustment
4,490 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $4,490
(from $485,245 to $489,735). The revised FY
2025/26 project budget is $489,735 (five
affirmative Council votes required for the use
of unused balances).
General Government Capital Fund (539)
Fire Department Capital Fund (536) (Cont'd.)
59 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
CAD/RMS System
Replacement Project -
Expenditure Carryover
Adjustment
15,581 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $15,581
(from $0 to $15,581). The revised FY 2025/26
project budget is $15,581 (five affirmative
Council votes required for the use of unused
balances).
Cybersecurity Risk Mitigation
Project - Expenditure
Carryover Adjustment
(47,786) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $47,786
(from $291,706 to $243,920). The revised FY
2025/26 project budget is $243,920 (majority
affirmative Council votes required).
El Camino Specific Plan -
Expenditure Carryover
Adjustment
(39,158) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $39,158
(from $749,983 to $710,825). The revised FY
2025/26 project budget is $710,825 (majority
affirmative Council votes required).
FHRMS Update Project -
Expenditure Carryover
Adjustment
(2,773) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $2,773
(from $3,824,169 to $3,821,396). The revised FY
2025/26 project budget is $4,271,396 (majority
affirmative Council votes required).
GIS Enterprise System
(Geospatial Information
System) Project - Expenditure
Carryover Adjustment
(36,667) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $36,667
(from $136,560 to $99,893). The revised FY
2025/26 project budget is $414,893 (majority
affirmative Council votes required).
Morse Mansion Rehabilitation
Project - Expenditure
Carryover Adjustment
(1,842) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $1,842
(from $36,845 to $35,003). The revised FY
2025/26 project budget is $35,003 (majority
affirmative Council votes required).
Office Reconfiguration Project -
Expenditure Carryover
Adjustment
(9,447) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $9,447
(from $241,037 to $231,590). The revised FY
2025/26 project budget is $231,590 (majority
affirmative Council votes required).
General Government Capital Fund (539) (Cont'd.)
60 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Permit Information System
Project - Expenditure
Carryover Adjustment
11,574 Based on actual FY 2024/25 expenditures, this action increases the project carryover by $11,574
(from $70,317 to $81,891). The revised FY
2025/26 project budget is $81,891 (five
affirmative Council votes required for the use
of unused balances).
Police Vehicle Mobile Data
Computer Replacement
Project - Expenditure
Carryover Adjustment
(269,528) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$269,528 (from $429,611 to $160,083). The
revised FY 2025/26 project budget is $160,083
(majority affirmative Council votes required).
Transportation Demand
Management Project -
Expenditure Carryover
Adjustment
1,444 Based on actual FY 2024/25 expenditures, this action increases the project carryover by $1,444
(from $111,395 to $112,839). The revised FY
2025/26 project budget is $112,839 (five
affirmative Council votes required for the use
of unused balances).
UPRR Agnew Siding - City
Utility Protection/Relocation
Project - Expenditure
Carryover Adjustment
4,522 Based on actual FY 2024/25 expenditures, this action increases the project carryover by $4,522
(from $1,590,404 to $1,594,926). The revised FY
2025/26 project budget is $1,594,926 (five
affirmative Council votes required for the use
of unused balances).
Utility Management
Information System (UMIS)
Enhancements Project -
Expenditure Carryover
Adjustment
(9,813) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $9,813
(from $2,052,319 to $2,042,506). The revised FY
2025/26 project budget is $2,043,506 (majority
affirmative Council votes required).
Transfer to the General Fund -
Capital Projects Reserve
444 This action establishes a transfer to the General Fund Capital Projects Reserve to return capital
project savings from the Replace Network
Equipment project (five affirmative Council
votes required for the use of unused
balances).
General Government Capital Fund (539) (Cont'd.)
61 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Transfer to the General Fund -
Land Sale Reserve
9,540 This action establishes a transfer to the General Fund Land Sale Reserve to return capital project
savings from the Downtown Master Plan
Implementation project (five affirmative Council
votes required for the use of unused
balances).
Transfer from the General
Fund / Measure I Bond
Projects Furniture, Fixtures
and Equipment
1,000,000 1,000,000 This action recognizes a transfer from the General Fund in the amount of $1.0 million to establish a
Measure I Bond Projects Furniture, Fixtures and
Equipment (FF&E) project for bond project-related
costs that are not eligible for bond funding (five
affirmative votes required to appropriate
additional revenue).
630,581 630,581
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
2,838 This action increases the Unrestricted Beginning
Fund Balance from $650,322 to $653,160 as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Public Spaces - Expenditure
Carryover Adjustment
(1) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $1 (from
$28,627 to $28,626). The revised FY 2025/26
project budget is $28,626 (majority affirmative
Council votes required).
Remodel of Mission Branch
Library - Expenditure
Carryover Adjustment
2,839 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $2,839
(from $0 to $2,839). The revised FY 2025/26
project budget is $2,839
(five affirmative Council
votes required for the use of unused
balances).
2,838 2,838
General Government Capital Fund (539) (Cont'd.)
Library Department Capital Fund (537)
62 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Mitigation Fee
Act Fees
2,291,453 This action increases the Mitigation Fee Act Fees Beginning Fund Balance from $37,202,080 to
$39,493,533 as a result of the FY 2024/25 year-
end actuals reconciliation (majority affirmative
Council votes required).
Beginning Fund Balance
Reconciliation - Quimby Act
Fees
1,808,166 This action increases the Quimby Act Fees
Beginning Fund Balance from $7,951,625 to
$9,759,791 as a result of the FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
Beginning Fund Balance
Reconciliation - Developer
Contributions
476,328 This action increases the Unrestricted Beginning Fund Balance from $601,759 to $1,078,087 as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Beginning Fund Balance
Reconciliation - Recreation
Area Lot Fees
3,734 This action increases the Recreation Area Lot
Fees Beginning Fund Balance from $136,582 to
$140,316 as a result of the FY 2024/25 year-end
actuals reconciliation (majority affirmative
Council votes required).
Beginning Fund Balance
Reconciliation - Unrestricted
346,464 This action increases the Unrestricted Beginning Fund Balance from $12,236,470 to $12,582,934
as a result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Transfer from the Public
Works Capital Projects
Management Fund - Mitigation
Act Fees
39,919 This action establishes a transfer from the Public Works Capital Projects Management Fund to
reflect the return of FY 2024/25 savings in costs
that were originally funded by Mitigation Act Fees
in the Parks and Recreation Capital Fund (five
affirmative Council votes required to
appropriate additional revenue).
Transfer from the Public
Works Capital Projects
Management Fund - Quimby
Act Fees
5,941 This action establishes a transfer from the Public Works Capital Projects Management Fund to
reflect the return of FY 2024/25 savings in costs
that were originally funded by Quimby Act Fees in
the Parks and Recreation Capital Fund (five
affirmative Council votes required to
appropriate additional revenue).
Parks and Recreation Capital Fund (532)
63 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Transfer from the Streets and
Highways Capital Fund -
Mitigation Act Fees
2,025,000 This action establishes a transfer from the Streets and Highways Capital Fund to reflect the return of
Developer Reimbursement (previously named
Saratoga Creek Trail) project funding that was
originally funded by Mitigation Act Fees in the
Parks and Recreation Capital Fund (five
affirmative Council votes required to
appropriate additional revenue).
Central Park Access & Parking
Improvements - Expenditure
Carryover Adjustment
(72,415) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $72,415
(from $5,113,840 to $5,041,425). The revised FY
2025/26 project budget is $6,265,198 (majority
affirmative Council votes required).
Central Park Magical Bridge
Playground - Expenditure
Carryover Adjustment
(68,378) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $68,378
(from $68,378 to $0). The revised FY 2025/26
project budget is $0 (majority affirmative
Council votes required).
Other Revenue / Eddie Souza
Park Building Repair
(27,847) This action decreases the Other Revenue
estimate based on actual FY 2024/25 revenues
(majority affirmative Council votes required).
FF&E Developer Delivered
Parkland - Expenditure
Carryover Adjustment
23,134 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $23,134
(from $7,760 to $30,894). The revised FY 2025/26
project budget is $30,894 (five affirmative
Council votes required for the use of unused
balances).
Park Impact Fees (Quimby,
MFA, Developer) Monitoring
Project - Expenditure
Carryover Adjustment
87,281 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $87,281
(from $538,238 to $625,519). The revised FY
2025/26 project budget is $625,519 (five
affirmative Council votes required for the use
of unused balances).
Parks and Recreation Capital Fund (532) (Cont'd.)
64 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Park Improvements -
Expenditure Carryover
Adjustment
(11,412) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $29,946
(from $489,386 to $459,440). The project budget
also increases by $18,534 from excess insurance
funds previously received for the completed Eddie
Souza Repair project, which will be reallocated to
this project. The revised FY 2025/26 project
budget is $957,374
(majority affirmative Council
votes required).
Parkland Acquisition -
Expenditure Carryover
Adjustment
1,069,199 Based on actual FY 2024/25 expenditures, this action increases the project carryover by
$1,069,199 (from $10,541,549 to $11,610,748).
The revised FY 2025/26 project budget is
$11,610,748 (five affirmative Council votes
required for the use of unused balances).
Transfer from the Public
Works Capital Project
Management Fund / Planning
and Construction of
Temporary and/or Permanent
ISC Replacement Facility -
Expenditure Carryover
Adjustment
37,934 (314,366) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$352,300 (from $9,324,776 to $8,972,476). The
action also increases the project by $37,934 to
reflect the transfer from the Public Works Capital
Project Management Fund (Fund 044) to return
funds that were directly charged to the project in
FY 2024/25 as sufficient funding was budgeted in
Fund 044 to cover these costs. The revised FY
2025/26 project budget is $9,010,410 (majority
affirmative Council votes required and five
affirmative Council votes required to
appropriate additional revenue).
Youth Soccer Fields & Athletic
Facilities- Reed & Grant Street
- Expenditure Carryover
Adjustment
1,148,611 Based on actual FY 2024/25 expenditures, this action increases the project carryover by
$1,148,611 (from $0 to $1,148,611). The revised
FY 2025/26 project budget is $1,148,611 (five
affirmative Council votes required for the use
of unused balances).
Parks and Recreation Capital Fund (532) (Cont'd.)
65 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Transfer from the General
Fund / Youth Sports Park
Improvements - Expenditure
Carryover Adjustment
33,820 126,390 Based on actual FY 2024/25 expenditures, this action increases the project carryover by $92,570
(from $0 to $92,570). This action also increases
the budget by $33,820 to reflect the transfer of
Youth Sports Park facility rental revenue that was
recorded in the General Fund in FY 2024/25 from
the Confederation of North, Central America, and
Caribbean Association Football (Concacaf). This
is a true-up payment for FY 2024/25; a transfer
was also included in the April 2025 Monthly
Financial Report to transfer funding received from
Concacaf and Bay Football Club. The revised FY
2025/26 project budget is $126,390 (five
affirmative Council votes required for the use
of unused balances and to appropriate
additional revenue).
Ending Fund Balance
Reconciliation - Mitigation Fee
Act Fees
4,426,154 This change to the Mitigation Fee Act Fees Ending Fund Balance offsets the actions above and also
reflects a decrease of $381,622 to replace a
portion of the anticipated donation revenue for the
Central Magical Bridge Playground project that
was not received, and increases to reflect the
return of project savings from the Montague Park
Enhancement ($938,211) and Westwood Oaks
Park Playground Rehabilitation ($336,182)
projects (majority affirmative Council votes
required).
Ending Fund Balance
Reconciliation - Quimby Act
Fees
1,671,764 This change to the Quimby Act Fees Ending Fund Balance offsets the recommended actions above
and returns project savings from the Fairway Glen
Park Restroom ($20,272) and Quimby Developer
Reimbursements ($1,219,654) projects (majority
affirmative Council votes required).
Ending Fund Balance
Reconciliation - Recreation
Area Lot Fees
3,735 This change to the Recreation Area Lot Fees
Ending Fund Balance offsets the recommended
actions above (majority affirmative Council
votes required).
Ending Fund Balance
Reconciliation - Unrestricted
(1,048,785) This change to the Unrestricted Ending Fund Balance offsets the recommended actions above
(majority affirmative Council votes required).
7,040,912 7,040,912
Parks and Recreation Capital Fund (532) (Cont'd.)
66 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
1,079,671 This action increases the Unrestricted Beginning Fund Balance from $4,741,194 to $5,820,865 as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Transfer from the General
Fund / Civic Center Campus
Future Needs/Relocation
Project
20,350,000 20,350,000 This action increases the transfer from the General Fund and establishes the new Civic
Center Campus Future Needs/Relocation project
(five affirmative Council votes required to
appropriate additional revenue).
Transfer from the General
Fund / Commerce/Peddler's
Plaza Maintenance Project
350,000 350,000 This action increases the transfer from the General Fund and appropriates the funding to the
Commerce/Peddler's Maintenance project. The
revised FY 2025/26 project budget is $779,894
(five affirmative Council votes required to
appropriate additional revenue).
City Buildings - Upgrade
Lighting to LED Project -
Expenditure Carryover
Adjustment
10,870 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $10,870
(from $238,429 to $249,299). The revised FY
2025/26 project budget is $249,299 (five
affirmative Council votes required for the use
of unused balances).
City Hall Gutter and
Waterproofing Repair Project -
Expenditure Carryover
Adjustment
(44,395) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $44,395
(from $485,000 to $440,605). The revised FY
2025/26 project budget is $440,605 (majority
affirmative Council votes required).
Hazardous Material
Management for Soil and
Groundwater on City
Properties - Expenditure
Carryover Adjustment
(8,636) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $8,636
(from $140,631 to $131,995). The revised FY
2025/26 project budget is $131,995 (majority
affirmative Council votes required).
Public Buildings Capital Fund (538)
67 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Public Building Parking Lot
Improvements - Expenditure
Carryover Adjustment
1,033,661 Based on actual FY 2024/25 expenditures, this action increases the project carryover by
$1,033,661 (from $549,658 to $1,583,319). The
revised FY 2025/26 project budget is $1,583,319
(five affirmative Council votes required for the
use of unused balances).
Repair to Historic Buildings -
Expenditure Carryover
Adjustment
14,242 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $14,242
(from $154,091 to $168,333). The revised FY
2025/26 project budget is $268,333 (five
affirmative Council votes required for the use
of unused balances).
Repairs-Modifications to City
Buildings - Expenditure
Carryover Adjustment
58,459 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $58,459
(from $198,961 to $257,420). The revised FY
2025/26 project budget is $432,420 (five
affirmative Council votes required for the use
of unused balances).
Stationary Standby Generators
- Expenditure Carryover
Adjustment
13,182 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $13,182
(from $1,325,261 to $1,338,443). The revised FY
2025/26 project budget is $1,338,443 (five
affirmative Council votes required for the use
of unused balances).
Triton Museum Repair and
Modifications - Expenditure
Carryover Adjustment
2,288 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $2,288
(from $7,748 to $10,036). The revised FY 2025/26
project budget is $45,036 (five affirmative
Council votes required for the use of unused
balances).
21,779,671 21,779,671
Public Buildings Capital Fund (538) (Cont'd.)
68 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance /
Ending Fund Balance
Reconciliation - Unrestricted
388,786 388,786 This action increases the Unrestricted Beginning Fund Balance (from $41,105 to $429,891) and
Ending Fund Balance (from $41,105 to $429,891)
as a result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
388,786 388,786
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
(209,630) This action decreases the Unrestricted Beginning Fund Balance from $0 to ($209,630) as a result of
the FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
Related Other Development
Services - Revenue Carryover
Adjustment
209,630 Based on actual FY 2024/25 revenues associated
with this project, this action increases the revenue
carryover by $209,630 (from $0 to $209,630). This
reflects developer contributions to be received in
FY 2025/26 for activity through the end of FY
2024/25
(five affirmative Council votes required
to appropriate additional revenue).
- -
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
4,651,781
Beginning Fund Balance
Reconciliation - Restricted
Sewer Conveyance Fee
2,348,196
This action increases the Unrestricted Beginning
Fund Balance from $9,311,120 to $13,962,901 as
a result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
This action increases the Restricted Sewer
Conveyance Fee Beginning Fund Balance from
$55,472,498 to $57
,820,694 as a result of the FY
2024/25 y
ear-end actuals reconciliation (majority
affirmative Council votes required).
Related Santa Clara Developer Fund (540)
Sewer Utility Capital Fund (594)
Recycled Water Capital Fund (597)
69 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Transfer from the Public
Works Capital Projects
Management Fund
38,566 This action establishes a transfer from the Public Works Capital Projects Management Fund to
reflect the return of FY 2024/25 savings in costs
that were originally funded by the Sewer Utility
Capital Fund (five affirmative Council votes
required to appropriate additional revenue).
Sanitary Sewer Capacity
Improvements Project -
Expenditure Carryover
Adjustment
15,047,000 Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$124,799 (from $28,032,751 to $27,907,952). This
action also appropriates sewer conveyance fee
funding already received in the amount of
$15,171,799. The revised FY 2025/26 project
budget is $49,079,751 (majority affirmative
Council votes required).
Sanitary Sewer System
Condition Assessment Project -
Expenditure Carryover
Adjustment
500,000 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $500,000
(from $0 to $500,000). The revised FY 2025/26
project budget is $1,500,000 (five affirmative
Council votes for the use of unused balances).
Fund Balance Reconciliation -
Restricted Sewer Conveyance
Fee
(12,671,411) This action decreases the Ending Fund Balance - Restricted Sewer Conveyance Fee to reflect the
restricted portion of the ending fund balance
remaining after the programmed FY 2025/26
expenses (majority affirmative Council votes
required).
Unrestricted Ending Fund
Balance
4,162,954 This change to the Ending Fund Balance offsets the recommended actions above (majority
affirmative Council votes required).
7,038,543 7,038,543
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
15,753 This action increases the Unrestricted Beginning Fund Balance from $118,280 to $134,033 as a
result of FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Sewer Utility Capital Fund (594) (Cont'd.)
Solid Waste Capital Fund (596)
70 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Landfill
Corrective Action Costs
(3,223) This action decreases the Landfill Correction
Action Costs Beginning Fund Balance from
$553,247 to $550,024 to align with the reserve
target set by CalRecycle (majority affirmative
Council votes required).
Sanitary Landfill Development -
Post Closure Project -
Expenditure Carryover
Adjustment
9,876 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $9,876
(from $837,000 to $846,876). The revised FY
2025/26 project budget is $846,876 (five
affirmative Council votes required for the use
of unused balances).
Ending Fund Balance - Landfill
Corrective Action Costs
(3,223) This action decreases the Landfill Correction
Action Costs Beginning Fund Balance from
$553,247 to $550,024 to align with the reserve
target set by CalRecycle (majority affirmative
Council votes required).
Ending Fund Balance -
Unrestricted
5,877 This change to the Ending Fund Balance offsets
the recommended actions above (majority
affirmative Council votes required).
12,530 12,530
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
134,116 This action increases the Unrestricted Beginning Fund Balance from $4,031,482 to $4,165,598 as a
result of FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Anna Drive Neighborhood
Flood Protection
98,040 This action reallocates savings from the Storm Drain Slide Gate Rehabilitation project to cover the
increased construction costs associated with this
project. The revised FY 2025/26 project budget is
$2,911,787 (majority affirmative Council votes
required).
Solid Waste Capital Fund (596) (Cont'd.)
Storm Drain Capital Fund (535)
71 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Bowers Park Parking Lot
Rehabilitation - Expenditure
Carryover Adjustment
(25,014) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $25,014
(from $240,492 to $215,478). The revised FY
2025/26 project budget is $215,478 (majority
affirmative Council votes required).
SDPS Motor and Control
Maintenance, Repair, and
Replacement - Expenditure
Carryover Adjustment
(29,647) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $29,647
(from $692,989 to $663,342). The revised FY
2025/26 project budget is $994,092 (majority
affirmative Council votes required).
Storm Drain Pump Station
Facility Maintenance & Repair -
Expenditure Carryover
Adjustment
(544) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $544
(from $71,000 to $70,456). The revised FY
2025/26 project budget is $70,456 (majority
affirmative Council votes required).
Storm Drain System
Improvements
143,506 This action increases the Storm Drain System Improvements Project to set aside funds to
address storm drain system capacity deficiencies,
funded by previously collected storm drain outlet
fees. The revised FY 2025/26 project budget is
$202,630 (five affirmative Council votes
required for the use of unused balances).
Storm Drain Slide Gate
Rehabilitation - Expenditure
Carryover Adjustment
(103,281) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by $5,241
(from $103,281 to $98,040) and reallocates
funding of $98,040 to the Anna Drive
Neighborhood Flood Protection project. The
revised FY 2025/26 project budget is $0 (majority
affirmative Council votes required).
Urban Runoff Pollution
Prevention Program -
Expenditure Carryover
Adjustment
24,568 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $24,568
(from $210,000 to $234,568). The revised FY
2025/26 project budget is $234,568 (five
affirmative Council votes required for the use
of unused balances).
Unrestricted Ending Fund
Balance
26,488 This change to the Ending Fund Balance offsets
the recommended actions above (majority
affirmative Council votes required).
134,116 134,116
Storm Drain Capital Fund (535) (Cont'd.)
72 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
5,711,464 This action increases the Beginning Fund Balance from $2,953,274 to $8,664,738 as a result of the
FY 2024/25 year-end actuals reconciliation
(majority affirmative Council votes required).
Great America Street Light
Replacement Project -
Expenditure Carryover
Adjustment
6,339,664 Based on actual FY 2024/25 expenditures, this action increases the project carryover by
$6,339,664 (from $780,574 to $7,120,238). The
revised FY 2025/26 project budget is $7,120,238
(five affirmative Council votes required for the
use of unused balances).
LED Street Lighting Retrofit
Project - Expenditure
Carryover Adjustment
(634,161) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$634,161 (from $1,639,107 to $1,004,946). The
revised FY 2025/26 project budget is $1,004,946
(majority affirmative Council votes required).
Miscellaneous Street Lighting
Project
5,961 This action increases the Miscellaneous Street
Lighting project by a total of $5,961. Based on
actual FY 2024/25 expenditures, this action
increases the project carryover by $5,124 (from
$189,759 to $194,883). The project is also
increased by $537 to appropriate additional
revenue that was received in FY 2024/25 to cover
developer-related work for street light installations.
The revised FY 2025/26 project budget is
$320,720 (five affirmative Council votes
required to appropriate additional revenue).
5,711,464 5,711,464
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
5,939,713 This action increases the Unrestricted Beginning Fund Balance from $36,894,977 to $42,834,690
as a result of FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Streets and Highways Capital Fund (533)
Street Lighting Capital Fund (534)
73 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Other Agencies Revenue -
Revenue Carryover
Adjustment
347,811 Based on actual FY 2024/25 revenues, this action increases the revenue carryover by $347,811
(from $20,408,543 to $20,756,354). Including the
FY 2025/26 budgeted revenues and the actions
below, the revised FY 2025/26 other agencies
revenue budget is $26,547,713 (five affirmative
Council votes required to appropriate
additional revenue).
Other Agencies Revenue /
Annual Street Maintenance
Rehabilitation Program
589,901 589,901 This action increases the revenue budget by $589,901 to recognize VTA Measure B grant
revenue and increases the Annual Street
Maintenance Rehabilitation Program project
budget by $589,901 (five affirmative Council
votes required to appropriate additional
revenue).
Other Agencies Revenue /
Cupertino-Santa Clara On
Demand Shuttle Project
(210,000) (210,000) This action decreases the Other Agencies Revenue estimate and the Cupertino-Santa Clara
on Demand Shuttle project budget by $210,000.
The FY 2025/26 Adopted Budget included grant
revenue of $210,000 from the VTA Measure B
TCRP funds for this project. The grant revenue will
now be received by the City of Cupertino to
support associated costs for this joint project. The
revised FY 2025/26 project budget is $654,936
(majority affirmative Council votes required).
Transfer from the General
Fund / Tree Replacement
Project
12,407 12,407 This action increases the transfer from the General Fund to recognize revenue that was
generated from Tree Removal fees collected for in-
lieu tree planting that was received in the General
Fund and allocates it to the Tree Replacement
project in the Streets and Highways Capital Fund
(five affirmative Council votes required to
appropriate additional revenue).
Tree Replacement -
Expenditure Adjustment
146,023 This action increases the expenditure budget for this project by $146,023 by appropriating Street
tree in lieu revenue received in the Streets and
Highways Capital Fund in FY 2024/25. This action,
along with the action above, increases the FY
2025/26 project budget to $176,830 (five
affirmative Council votes required for the use
of unused balances).
Streets and Highways Capital Fund (533) (Cont'd.)
74 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
ADA Transition Plan
Implementation (Public Right
of Way) - Expenditure
Carryover Adjustment
21,985 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $21,985
(from $828,698 to $850,683). The revised FY
2025/26 project budget is $1,100,683 (five
affirmative Council votes required for the use
of unused balances).
Adaptive Signal System -
Expenditure Carryover
Adjustment
1 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $1 (from
$640,324 to $640,325). The revised FY 2025/26
project budget is $640,325 (five affirmative
Council votes required for the use of unused
balances).
Annual Street Maintenance
and Rehabilitation Program -
Expenditure Carryover
Adjustment
673,678 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $673,678
(from $19,513,563 to $20,187,241). The revised
FY 2025/26 project budget is $29,543,600 (five
affirmative Council votes required for the use
of unused balances).
Bassett and Laurelwood
Bicycle Lanes - Expenditure
Carryover Adjustment
251,453 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $251,453
(from $0 to $251,453). The revised FY 2025/26
project budget is $251,453 (five affirmative
Council votes required for the use of unused
balances).
Benton Bike Lanes -
Expenditure Carryover
Adjustment
1 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $1 (from
$1,233,521 to $1,233,522). The revised FY
2025/26 project budget is $1,233,522 (five
affirmative Council votes required for the use
of unused balances).
Bridge Maintenance Program -
Expenditure Carryover
Adjustment
261,595 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $261,595
(from $2,189,894 to $2,451,489). The revised FY
2025/26 project budget is $2,451,489 (five
affirmative Council votes required for the use
of unused balances).
Streets and Highways Capital Fund (533) (Cont'd.)
75 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Central Transit Signal Priority -
Expenditure Carryover
Adjustment
36,800 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $36,800
(from $0 to $36,800). The revised FY 2025/26
project budget is $36,800 (five affirmative
Council votes required for the use of unused
balances).
Changeable Message Signs -
Expenditure Carryover
Adjustment
(190,810) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$190,810 (from $325,106 to $134,296). The
revised FY 2025/26 project budget is $134,296
(majority affirmative Council votes required).
Creek Trail Network
Expansion Master Plan -
Expenditure Carryover
Adjustment
(261,276) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$261,276 (from $261,276 to $0). The revised FY
2025/26 project budget is $0 (majority affirmative
Council votes required).
Creek Trail Pavement
Rehabilitation Program -
Expenditure Carryover
Adjustment
(88,479) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $88,479
(from $1,264,483 to $1,176,004). The revised FY
2025/26 project budget is $1,176,004 (majority
affirmative Council votes required).
De La Cruz Boulevard Class
IV Bikeway Study -
Expenditure Carryover
Adjustment
(25,314) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $25,314
(from $25,314 to $0). The revised FY 2025/26
project budget is $0 (majority affirmative
Council votes required).
Lafayette Street Class IV
Bikeway and Pavement
Rehabilitation - Expenditure
Carryover Adjustment
(3,393) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $3,393
(from $9,183 to $5,790). The revised FY 2025/26
project budget is $5,790 (majority affirmative
Council votes required).
LED Traffic Signal & Safety
Light Replacements
(1,161,035) This action decreases the project expenditure budget by $1,161,035, as the project was
completed in FY 2024/25. The revised FY 2025/26
project budget is $0 (majority affirmative
Council votes required).
Streets and Highways Capital Fund (533) (Cont'd.)
76 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
MCB/GAP Intersection
Improvement Project -
Expenditure Carryover
Adjustment
(6,964) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $6,964
(from $38,654 to $31,690). The revised FY
2025/26 project budget is $31,690 (majority
affirmative Council votes required).
Neighborhood Traffic Calming -
Expenditure Carryover
Adjustment
(561) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $561
(from $234,697 to $234,136). The revised FY
2025/26 project budget is $339,136 (majority
affirmative Council votes required).
Pedestrian and Bicycle
Enhancement Facilities -
Expenditure Carryover
Adjustment
1 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $1 (from
$576,062 to $576,063). The revised FY 2025/26
project budget is $676,063 (five affirmative
Council votes required for the use of unused
balances).
Santa Clara Vision Zero -
Expenditure Carryover
Adjustment
(1) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $1 (from
$13,464 to $13,463). The revised FY 2025/26
project budget is $13,463 (majority affirmative
Council votes required).
Santa Clara Vision Zero - 2024
OTS Grant - Expenditure
Carryover Adjustment
(1,246) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $1,246
(from $18,907 to $17,661). The revised FY
2025/26 project budget is $17,661 (majority
affirmative Council votes required).
Santa Clara VTA - Congestion
Management Program -
Expenditure Carryover
Adjustment
(1) Based on actual FY 2024/25 expenditures, this
action decreases the project carryover by $1 (from
$636 to $635). The revised FY 2025/26 project
budget is $290,635 (majority affirmative Council
votes required).
Streets and Highways Capital Fund (533) (Cont'd.)
77 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Scott Blvd Traffic Signal
Interconnect & Coordination -
Expenditure Adjustment
(121,426) This action decreases the project expenditure budget by $121,426, as the project was completed
in FY 2024/25. The revised FY 2025/26 project
budget is $0 (majority affirmative Council votes
required).
Street Tree Services-
Expenditure Carryover
Adjustment
34,412 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $34,412
(from $30,000 to $64,412). The revised FY
2025/26 project budget is $516,294 (five
affirmative Council votes required for the use
of unused balances).
TDA 21 Bicycle Facilities
Upgrade - Expenditure
Carryover Adjustment
639 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $639
(from $0 to $639). The revised FY 2025/26 project
budget is $639 (five affirmative Council votes
required for the use of unused balances).
Traffic Signal Enhancements -
Expenditure Carryover
Adjustment
470,000 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $470,000
(from $1,019,310 to $1,489,310). The revised FY
2025/26 project budget is $1,699,310 (five
affirmative Council votes required for the use
of unused balances).
Traffic Signal Interconnect
Upgrade - Expenditure
Carryover Adjustment
150,000 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $150,000
(from $102,797 to $252,797). The revised FY
2025/26 project budget is $302,797 (five
affirmative Council votes required for the use
of unused balances).
Transportation Modeling
Update - Expenditure
Carryover Adjustment
13,541 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $13,541
(from $101,049 to $114,590). The revised FY
2025/26 project budget is $114,590 (five
affirmative Council votes required for the use
of unused balances).
Streets and Highways Capital Fund (533) (Cont'd.)
78 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Transfer to the Parks and
Recreation Capital Fund -
Mitigation Act Fees
2,025,000 This action establishes a transfer to the Parks and Recreation Capital Fund to reflect the return of
Developer Reimbursement (previously named
Saratoga Creek Trail) project funding that was
originally funded by Mitigation Act Fees in the
Parks and Recreation Capital Fund (five
affirmative Council votes for the use of unused
balances).
Transfer to the Traffic
Mitigation Fee Fund
1,633,793 This action establishes a transfer to the Traffic Mitigation Fund to reflect the return of FY 2024/25
project savings that were originally funded through
the Traffic Mitigation Fund (five affirmative
Council votes required for the use of unused
balances).
Unrestricted Ending Fund
Balance
2,429,108 This change to the Ending Fund Balance offsets the recommended actions above (majority
affirmative Council votes required).
6,679,832 6,679,832
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
219,110 This action increases the Unrestricted Beginning Fund Balance from $5,914,443 to $6,133,553 as a
result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Tasman East Administration -
Expense Carryover
Adjustment
1,427 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $1,427
(from $28,995 to $30,422). The revised FY
2025/26 project budget is $30,422 (five
affirmative Council votes required for the use
of unused balances).
Unrestricted Ending Fund
Balance
217,683 This change to the Ending Fund Balance offsets
the recommended actions above (majority
affirmative Council votes required).
219,110 219,110
Streets and Highways Capital Fund (533) (Cont'd.)
Tasman East Infrastructure Improvement Fund (541)
79 Attachment 2
FY 2025/26 Budget Amendments
Capital Improvement Program Funds
Item
Source of
Funds
Use of
Funds Explanation
Beginning Fund Balance
Reconciliation - Unrestricted
(719,968) This action decreases the Unrestricted Beginning Fund Balance from $11,075,279 to $10,355,311
as a result of the FY 2024/25 year-end actuals
reconciliation (majority affirmative Council
votes required).
Buildings and Grounds Project -
Expenditure Carryover
Adjustment
(281,985) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$281,985 (from $2,870,608 to $2,588,623). The
revised FY 2025/26 project budget is $5,338,623
(majority affirmative Council votes required).
Distribution System
Replacement/Restoration
Project - Expenditure
Carryover Adjustment
376,000 Based on actual FY 2024/25 expenditures, this
action increases the project carryover by $376,000
(from $0 to $376,000). The revised FY 2025/26
project budget is $4,876,000 (five affirmative
Council votes required for the use of unused
balances).
New and Replacement Wells
Project - Expenditure
Carryover Adjustment
(484,282) Based on actual FY 2024/25 expenditures, this action decreases the project carryover by
$484,282 (from $1,600,000 to $1,115,718). The
revised FY 2025/26 project budget is $1,715,718
(majority affirmative Council votes required).
Unrestricted Ending Fund
Balance
(329,701) This change to the Ending Fund Balance offsets the recommended actions above (majority
affirmative Council votes required).
(719,968) (719,968)
Water Utility Capital Fund (592)
80