Attachment 3
Department/Item
Source of
Funds
Use of
Funds Explanation
Other Fees for Services / Fire
Department -
Materials/Services/Supplies
(Ambulance Transport Revenue)
71,600 71,600 This action recognizes revenue from ambulance transport payments received from medical
insurance providers and patients for Fire
Department ambulance transports to hospitals and
allocates those funds to support ambulance
services. Ambulance transports began in March
2023 under the current Santa Clara County
dispatch orders, allowing agencies with
ambulances to transport patients to hospitals in
conjunction with County contracted ambulance
services.
These funds will be used for the purchase of
medical supplies and maintenance costs for the
department ambulances, and one defibrillator
mount. Additionally, these funds will be used to pay
for the cost of transport billing services and to
cover the cost of ambulance transport refunds (five
affirmative Council votes required to
appropriate additional revenue).
Miscellaneous Other Revenue /
Non-Departmental -
Materials/Services/Supplies
347,000 347,000 This action recognizes sponsorship funding and appropriates the funding to the Non-Departmental
Materials, Services, and Supplies budget,
specifically for the "Where the Mission Meets the
Moment" campaign (five affirmative Council
votes required to appropriate additional
revenue).
418,600 418,600
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer to Public Buildings
Capital Fund
180,000 This action establishes a transfer to the Public Buildings Capital Fund to establish the Public
Facilities Paid Parking project to fund a paid
parking study for Franklin Square. This transfer will
be supported by a reduction to the Unrestricted
Ending Fund Balance, which is comprised entirely
of the City's General Fund dollars that were
contributed to the Downtown Parking Maintenance
District Fund in prior years for maintenance
activities and will not be funded by property owner
contributions (five affirmative Council votes
required for the use of unused balances).
FY 2025/26 Budget Amendments
General Fund (001)
Downtown Parking Maintenance District Fund (025)
1 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Unrestricted Ending Fund
Balance
(180,000) This action decreases the Ending Fund Balance to offset the recommended action above (five
affirmative Council votes required for the use of
unused balances).
- -
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer to the Vehicle
Replacement Fund
(68,000) This action reduces the transfer to the Vehicle Replacement Fund by $68,000. A transfer was
included in the FY 2024/25 Year End Close report
for a vehicle purchase, however, an existing
vehicle was identified for use, and the transfer is no
longer needed (majority affirmative Council
votes required).
Ending Fund Balance -
Unrestricted
68,000 This action increases the Ending Fund Balance to offset the recommended action above (majority
affirmative Council votes required).
- -
Electric Utility Fund (091)
Downtown Parking Maintenance District Fund (025) (Cont'd.) 2 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Mitigation Fee Act Revenue 13,297,955 This action increases the Mitigation Fee Act revenue estimate by $13,297,955 based on
revenue received year-to-date (five affirmative
Council votes required to appropriate
additional revenue).
Park Impact Fees Monitoring
Project
265,959 This action increases the Park Impact Fees
Monitoring Project appropriation based on
Mitigation Fee Act (MFA) and Quimby Act revenue
received year-to-date. The appropriation is based
on a calculation of two percent (2%) of actual
Quimby and MFA fees received which are
transferred to this project annually (City Chapter
17.35 of the City Code) to support staff and studies
related to the park in-lieu program (five affirmative
Council votes required to appropriate
additional revenue).
Parkland Acquisition Project 3,257,999 This action increases the Parkland Acquisition Project appropriation by $3,257,999 (from
$13,930,466 to $17,188,465) based on Mitigation
Fee Act and Quimby Act revenue received year-to-
date. The appropriation is based on 25% of total
Park In-Lieu Fees received, after two percent (2%)
is allocated to the Park Impact Fees Monitoring
Project (five affirmative Council votes required
to appropriate additional revenue).
Parks and Recreation Capital Fund (532)
3 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Community ISC Aquatic Facility 1,840,000 This action increases the Community ISC Aquatic Facility project appropriation by $1,840,000 (from
$3,764,536 to $5,604,536) and is necessary due to
technical accounting adjustments, the reconciliation
of the previously incurred bond-eligible expenses
and project costs across the various funding
sources, and other project-related expenditures.
With the approval of the first tranche of General
Obligation bonds, prior bond-eligible project
expenses primarily funded by the General Fund
and recorded in the Community Aquatic
Facility/ISC Renovation/Replacement project in the
Parks and Recreation Capital Fund have been
shifted to the Measure I General Obligation Bond
Projects Fund. Due to the technical treatment of
prior year encumbrances and expenses ($0.8
million) that were shifted from the Parks and
Recreation Capital Fund to the Bond Projects
Fund, the project funds freed up in the Community
Aquatic Facility/ISC Renovation/Replacement
project will not be available for budget
appropriation this fiscal year (these will be available after the FY 2025/26 year-end close). This has
resulted in the need to backfill for that budget to
cover project-related expenses. In addition, there
were prior year bond eligible expenses that were
not factored into the current year ISC Aquatic
Facility project budget in the Bond Projects Fund
and Parks and Recreation Capital Fund ($0.45
million).
Other expenses include: 1) additional project-
related costs (e.g., permitting, PG&E design and
capping, miscellaneous) ($0.3 million) and 2) costs
associated with the purchase of temporary
restrooms/showers ($0.35 million); when the FY
2025/26 budget was developed, it was assumed
that these facilities would be leased.
Accordingly, MFA funds will be appropriated on an
interim basis to provide the necessary budget
appropriation to fully fund the project. It is
anticipated that these funds would be reimbursed
from the second tranche of Measure I bond
proceeds allocated to the Community ISC Aquatic
Facility project. However, if Phase 2 costs are
higher than anticipated, the MFA funds may remain
in the project and would not be reimbursed (five
affirmative Council votes required to
appropriate additional revenue).
Parks and Recreation Capital Fund (532) (Cont'd.)
4 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Ending Fund Balance - Mitigation
Fee Act Fees
7,933,997 This action increases the Mitigation Fee Act Fees ending fund balance to offset the actions above
(five affirmative Council votes required to
appropriate additional revenue).
13,297,955 13,297,955
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer from Downtown Parking
Maintenance District Fund / Public
Facilities Paid Parking (New
Project)
180,000 180,000 At the March 25, 2024, and April 3, 2024, City Council Priority Setting Sessions, City Council
directed staff to investigate paid parking options for
the City-owned parking lots at Franklin Square.
This action establishes the Public Facilities Paid
Parking project in the amount of $180,000 for the
parking study, funded by a transfer from the
Downtown Parking Maintenance District Fund
Unrestricted Ending Fund Balance; this fund
balance was generated from unspent General
Fund contributions for maintenance activities in
prior years (five affirmative Council votes
required to appropriate additional revenue).
180,000 180,000
Department/Item
Source of
Funds
Use of
Funds Explanation
Parks and Recreation / Wade
Brummal Scholarship Fund
20,797 20,797 This action recognizes and appropriates non- resident youth sports participation fees, donations,
and interest earnings for the Wade Brummal
Scholarship Program. These funds will be used to
provide scholarships and grants to Santa Clara
youth who meet the program's eligibility
requirements (five affirmative Council votes to
appropriate additional revenue).
20,797 20,797
Public Buildings Capital Fund (538)
Public Donations Fund (067)
Parks and Recreation Capital Fund (532) (Cont'd.)
5 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer to the Vehicle
Replacement Fund
32,500 This action establishes a transfer to the Vehicle Replacement Fund to fund 50% of the purchase for
a new vehicle for the Water and Sewer Utilities
Department to be used for site visits (five
affirmative Council votes required for the use of
unused balances).
Ending Fund Balance -
Unrestricted
(32,500) This action decreases the Ending Fund Balance to offset the recommended action above (five
affirmative Council votes required for the use of
unused balances).
- -
Department/Item
Source of
Funds
Use of
Funds Explanation
Other Agencies Revenue /
Unrestricted Ending Fund
Balance Technical Adjustment
(126,281) (126,281) Decreases the Other Agencies Revenue estimate by $126,281 to correct erroneous grant carryover
adjustments included the FY 2024/25 Year-End
Report approved by Council on December 9, 2025.
The offset is a decrease to the Unrestricted Ending
Fund Balance (majority affirmative Council
votes required).
(126,281) (126,281)
Department/Item
Source of
Funds
Use of
Funds Explanation
Other Agencies Revenue / Benton
Street Bikeway Project
150,000 150,000 This action recognizes grant funding from the FY 2025/26 Transportation Fund for Clean Air (TFCA)
program and appropriates it to the Benton Street
Bikeway Project. The TFCA grant is administered
by the Santa Clara Valley Transportation Authority
(VTA) which is the County of Santa Clara
Congestion Management Agency. On October 25,
2025, the VTA approved $150,000 of grant funds
to support the Benton Street Bikeway project. This
project will design and construct approximately 2.9
miles of new bicycle facilities on Benton Street
between Dunford Way and Monroe Street (five
affirmative Council votes required to
appropriate additional revenue).
Sewer Utility Fund (094)
Storm Drain Capital Fund (535)
Streets and Highways Capital Fund (533)
6 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Other Agencies Revenue /
Unrestricted Ending Fund
Balance
(621) (621) Decreases the Other Agencies Revenue estimate by $621 to correct erroneous grant carryover
adjustments included the FY 2024/25 Year-End
Report approved by Council on December 9, 2025.
The offset is a decrease to the Unrestricted Ending
Fund Balance (majority affirmative Council
votes required).
Transfer to the Traffic Mitigation
Fund
144,379 Increases the transfer to the Traffic Mitigation fund by $144,379 to correct an erroneous appropriation
of Traffic Mitigation Fee dollars to the Streets and
Highways Capital Fund Ending Fund Balance
included in the FY 2024/25 Year End Report
approved by Council on December 9, 2025 (five
affirmative Council votes required for the use of
unused balances).
Unrestricted Ending Fund
Balance
(144,379) This action decreases the Ending Fund Balance to offset the recommended action above (five
affirmative Council votes required for the use of
unused balances).
149,379 149,379
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer from the Streets and
Highways Capital Fund /
Unrestricted Ending Fund
Balance
144,379 144,379 Increases the transfer from the Streets and Highways Capital Fund and the traffic Mitigation
Fund's Ending Fund Balance by $144,379 to
correct an erroneous appropriation of Traffic
Mitigation Fee dollars to the Streets and Highways
Capital Fund Ending Fund Balance included in the
FY 2024/25 Year End Report approved by Council
on December 9, 2025 (five affirmative Council
votes required to appropriate additional
revenue).
144,379 144,379
Streets and Highways Capital Fund (533) (Cont'd.)
Traffic Mitigation Fund (123)
7 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer from the Electric Utility
Fund / Capital Outlay
(68,000) (68,000) This action reduces the transfer from the Electric Utility Fund and reduces the Capital Outlay budget
by $68,000 due to a vehicle purchase no longer
being needed by Silicon Valley Power (majority
affirmative Council votes required).
Transfer from the Water Utility
Fund / Capital Outlay
32,500 32,500 This action increases the transfer from the Water Utility Fund and increases the Capital Outlay
budget by $32,500 to cover 50% of the cost to
purchase a vehicle for the Water and Sewer
Utilities Department to be used for site visits (five
affirmative Council votes required to
appropriate additional revenue).
Transfer from the Sewer Utility
Fund / Capital Outlay
32,500 32,500 This action increases the transfer from the Sewer Utility Fund and increases the Capital Outlay
budget by $32,500 to cover 50% of the cost to
purchase a vehicle for the Water and Sewer
Utilities Department to be used for site visits (five
affirmative Council votes required to
appropriate additional revenue).
(3,000) (3,000)
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer to the Vehicle
Replacement Fund
32,500 This action establishes a transfer to the Vehicle Replacement Fund to fund 50% of the purchase for
a new vehicle for the Water and Sewer Utilities
Department to be used for site visits (five
affirmative Council votes required for the use of
unused balances).
Ending Fund Balance -
Unrestricted
(32,500) This action decreases the Ending Fund Balance to offset the recommended action above (five
affirmative Council votes required for the use of
unused balances).
- -
Water Utility Fund (092)
Vehicle Replacement Fund (050)
8