Attachment 3
Department/Item
Source of
Funds
Use of
Funds Explanation
Sales Tax 14,500,000 Increases the Sales Tax revenue estimate by $14.5 million (from $65.9 million to $80.4 million) based
on the actual performance through the first three
quarters of FY 2025/26 and the higher collection
level experienced in FY 2024/25 (five affirmative
Council votes required to appropriate
additional revenue).
Property Tax / Property Tax ERAF
Reserve
2,600,000 273,000 Increases the Property Tax revenue estimate by $2.6 million (from $101.2 million to $103.8 million)
based on the May 2026 estimate from the County
of Santa Clara. This action also allocates $273,000
of the additional property tax revenue to the
Property Tax ERAF Reserve that was established
to set aside the excess Education Revenue
Augmentation Fund (ERAF) funds that are at risk
due to a legal challenge regarding the allocation of
those funds. The County has indicated that
approximately 18% of the excess ERAF funds are
at risk for FY 2025/26, and the recommended
increase to the reserve is based on the latest
estimate from the County on the FY 2025/26
excess ERAF amount for the City of Santa Clara
(five affirmative Council votes required to
appropriate additional revenue).
Property Tax Administration 153,000 Increases the Finance Department - property tax administration budget to account for the higher
actual FY 2025/26 costs from the County of Santa
Clara. This cost is offset by additional property tax
revenue (five affirmative Council votes required
to appropriate additional revenue).
Transient Occupancy Tax 4,000,000 Increases the Transient Occupancy Tax revenue estimate by $4.0 million (from $27.5 million to $31.5
million) based on higher actual FY 2025/26 receipts
(five affirmative Council votes required to
appropriate additional revenue).
Interest Earnings 6,154,000 Increases the Interest Earnings revenue estimate by $6.2 million (from $6.2 million to $12.4 million)
based on actual FY 2025/26 collections (five
affirmative Council votes required to
appropriate additional revenue).
FY 2025/26 Budget Amendments
General Fund (001)
1 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Interest Earnings - Pension Trust /
Pension Stabilization Reserve
1,540,000 1,540,000 Establishes a $1.5 million interest earnings projection for the earnings on the pension trust and
allocates those restricted funds to the Pension
Stabilization Reserve (five affirmative Council
votes required to appropriate additional
revenue).
Fines and Penalties 1,500,000 Increases the Fines and Penalties revenue estimate by $1.5 million (from $1.6 million to $3.1
million) based on actual FY 2025/26 collections
(five affirmative Council votes required to
appropriate additional revenue).
SVP Transfer 6,400,000 Increases the SVP Transfer revenue estimate by $6.4 million (from $37.3 million to $43.7 million)
based on updated estimates on the FY 2025/26
performance (five affirmative Council votes
required to appropriate additional revenue).
Other Fees for Services 185,000 Increases the Other Fees for Services revenue estimate by $185,000 (from $59.5 million to $59.7
million) based on higher actual collections in the
miscellaneous charges for services category (five
affirmative Council votes required to
appropriate additional revenue).
Other Revenue 1,800,000 Increases the Other Revenue estimate by $1.8 million to account for a higher excess revenue
distribution from the Stadium Authority. The
distribution totaled $4.8 million, which was above
the budgeted estimate of $3.0 million (five
affirmative Council votes required to
appropriate additional revenue).
Stadium Reimbursement / Non-
Departmental
658,810 658,810 Recognizes Stadium Authority reimbursement and appropriates the funding to the Non-Departmental
Materials, Services, and Supplies budget,
specifically for the "Where the Mission Meets the
Moment" campaign. This funding reflects costs
related to the Celebrate Santa Clara event held at
Levi's Stadium (five affirmative Council votes
required to appropriate additional revenue).
General Fund (001) (Cont'd.)
2 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Bay Area Host Committee
Reimbursements / Non-
Departmental Stadium Operations
500,000 500,000 Increases the revenue estimate for Stadium reimbursements and the appropriation for Stadium
Operations in Non-Departmental. This funding
reflects updated cost estimates for the deployment
of the five FIFA World Cup matches scheduled at
Levi's Stadium (five affirmative Council votes
required to appropriate additional revenue).
Other Revenue / Non-
Departmental -
Materials/Services/Supplies
535,000 535,000 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).
City Attorney's Office 230,000 Increases the Materials, Services, and Supplies budget by $230,000 in the City Attorney's Office to
account for increased legal services costs
associated with new and ongoing litigation and
transactional matters (five affirmative Council
votes required to appropriate additional
revenue).
City Clerk's Office 10,000 Increase the Materials, Services, and Supplies budget by $10,000 in the City Clerk's Office to
partially cover the costs of Public Record Act (PRA)
assessments (five affirmative Council votes
required to appropriate additional revenue).
General Fund (001) (Cont'd.)
3 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Fire Department - Other Fees for
Services (Ambulance Transport
Revenue) / Overtime/Materials/
Services/ Supplies
681,214 681,214 Recognizes revenue for ambulance transport payments received from public healthcare
providers and patients for Fire Department
ambulance transports to hospitals. Ambulance
transports began in March 2023 under the current
Santa Clara County dispatch orders, allowing
agencies with ambulances to transport patients to
hospitals in conjunction with County contracted
ambulance services.
These funds will be used to help offset $670,476 in
increased overtime expenditures in the Field
Operations Division due to increased absence
rates. An additional $10,738 will cover merchant
fees associated with ambulance billing invoices
paid by credit card, as well as costs related to
duplicate payment processing, ambulance
medications, and other ambulance service-related
operating costs (five affirmative Council votes
required to appropriate additional revenue).
Fire Department 2,100,000 Increases the Fire Department budget for salaries and benefits by $2.1 million to cover projected
overages, including approximately $1.3 million due
to Field Operations overtime and compensatory
time payout costs as well as $0.8 million from
separation payouts. Fire Department absences and
compensatory time payouts remain significantly
above historical levels resulting in higher than
budgeted overtime costs. The separation payouts
are not budgeted as these costs are typically
absorbed within departmental budgets. There is
funding allocated in Non-Departmental to cover the
separation payouts that cannot be absorbed by
departments; a reduction to that allocation in Non-
Departmental will offset the separation payouts for
the Fire Department (five affirmative Council
votes required to appropriate additional
revenue).
General Fund (001) (Cont'd.)
4 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Parks and Recreation - Materials,
Services and Supplies
(16,818) Decreases the Parks and Recreation Department
budget based on estimated savings in materials,
services and supplies. These funds are
recommended to be transferred to the Vehicle
Replacement Fund to cover higher costs for the
purchase of a new blower and flail mower to
support park maintenance (majority affirmative
Council votes required).
Transfer to the Vehicle
Replacement Fund
16,818 Increases the transfer to the Vehicle Replacement Fund by $16,818 to address increased costs
associated with the purchase of a new blower and
flail mower for the Parks and Recreation
Department. This action is offset by a decrease to
the Parks and Recreation Department budget
(majority affirmative Council votes required).
Police Department 1,300,000 Increases the Police Department budget by $1.3 million to address a projected overage in the salary
and benefits budget due to negotiated salary
increases ($0.7 million) and separation payouts
($0.6 million). In July and August 2025, the City
Council approved two MOU agreements for Units 2
and 10, with FY 2025/26 salary impacts estimated
at $2.2 million and $0.6 million, respectively, and it
was anticipated these costs would primarily be
absorbed within the existing budget. In the
corresponding staff reports, it was noted that staff
would bring forward budget actions at a later date,
if needed. In addition, funding for separation
payouts is not budgeted in each department as
these costs are typically absorbed within
departmental budgets. There is funding allocated in
Non-Departmental to cover the separation payouts
that cannot be absorbed by departments; a
reduction to that allocation in Non-Departmental will
offset the separation payouts for the Police
Department (five affirmative Council votes
required to appropriate additional revenue).
General Fund (001) (Cont'd.)
5 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Non-Departmental - Separation
Payouts
(1,646,000) Reduces the Non-Departmental budget by $1.6 million that had been set aside for separation
payouts that occur during the year that cannot be
absorbed by departments. Of this amount, $0.8
million is reallocated to the Fire Department and
$0.6 million is reallocated to the Police Department
to cover separation payouts in those departments
(majority affirmative Council votes required).
Transfer to the Fire Department
Grant Trust Fund (SAFER grant)
125,000 Increases the transfer to the Fire Operating Grant Trust Fund to cover higher than anticipated salary
and benefits costs in the Staffing for Adequate Fire
and Emergency Response (SAFER) grant (five
affirmative Council votes required to
appropriate additional revenue).
Reserve for Future Uses 20,000,000 Establishes a Reserve for Future Uses that will be allocated as part of a City Council review process.
There is an item on the 6/23/26 City Council
Agenda (RTC 26-663) to discuss the potential uses
of these funds (five affirmative Council votes
required to appropriate additional revenue).
Ending Fund Balance 14,594,000 Increases the Ending Fund Balance to align with the estimate included in the FY 2026/27 Adopted
Budget. These funds were programmed in the FY
2026/27 budget (five affirmative Council votes
required to appropriate additional revenue).
41,054,024 41,054,024
General Fund (001) (Cont'd.)
6 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer from the Perpetual Care
Fund
2,000 Increases the transfer from the Perpetual Care
Fund to the Cemetery Fund based on the higher
estimated interest earnings in the Perpetual Care
Fund that are transferred to the Cemetery Fund
(five affirmative Council votes required to
appropriate additional revenue).
Transfer from the Endowment
Care Fund
82,000 Increases the transfer from the Endowment Care
Fund to the Cemetery Fund based on the higher
estimated interest earnings in the Endowment Care
Fund that are transferred to the Cemetery Fund
(five affirmative Council votes required to
appropriate additional revenue).
Ending Fund Balance 84,000 Increases the ending fund balance to offset the actions recommended above (five affirmative
Council votes required to appropriate
additional revenue).
84,000 84,000
Department/Item
Source of
Funds
Use of
Funds Explanation
Capital Outlay 10,000 Increases the Capital Outlay budget to cover start- up costs associated with the Franklin Square
fountains, including the repairing of leaks and
replacing needed fountain components (five
affirmative Council votes required for the use of
unused balances).
Unrestricted Ending Fund Balance (10,000) Decreases the unrestricted ending fund balance to offset the action recommended above (five
affirmative Council votes required for the use of
unused balances).
- -
Downtown Parking Maintenance District Fund (025)
Cemetery Fund (093)
7 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Unrestricted Beginning / Ending
Fund Balance
(16,000,000) (16,000,000) A technical adjustment to decrease the Unrestricted Beginning and Ending Fund Balance
by $16 million. This action aligns the Beginning and
Ending Fund Balance to the reconciled amount in
RTC 25-1729 the FY 2024/25 Year End Close
Report approved by Council on December 17,
2025. The Year End Close report recognized $16
million in savings from the South Loop
Reconductor Project in the fund balance
reconciliation which was already previously
recognized in an early carryover of funds in RTC 25-
417 approved by Council on July 8, 2025 (majority
affirmative Council votes required).
Transfer from the Electric Utility
Fund / Major Engine Overhaul
and Repair
9,830,000 9,830,000 Increases the transfer from the Electric Utility Operating Fund and the Major Engine Overhaul
budget by a total of $9,830,000 for repair work at
Gianera and Donald Von Raesfeld (DVR) power
plants. In March 2026, the load gearbox for
Gianera Unit 1 experienced an unexpected failure.
Repair of the load gearbox is required before the
unit can resume operation, with estimated
emergency repair costs of approximately
$1,000,000. During the planned DVR outage in
Spring 2026, an inspection of DVR Engine 555
identified a defect in the high-pressure turbine.
Although the engine may be able to operate under
controlled conditions for approximately four to five
weeks, continued operation beyond that timeframe
would significantly increase the risk of additional
damage. Emergency repair costs are estimated at
$730,000. Lastly, based on updated maintenance
schedules, DVR Engine 555 will require a major
overhaul this calendar year resulting in estimated
costs of $8,100,000 (five affirmative Council
votes required to appropriate additional
revenue).
(6,170,000) (6,170,000)
Electric Utility Capital Fund (591)
8 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Other Revenue (Insurance Claim)
/ Materials/Services/Supplies
7,500,000 7,500,000 Increases the Other Revenue estimate and the Materials/Services/Supplies expense budget for the
Generation program. On August 20, 2025, Donald
Von Raesfeld (DVR) Power Plant turbine 191-498
experienced a catastrophic failure, resulting in the
immediate loss of one turbine. DVR is critical to
managing peak loads and preventing service
disruptions, and an emergency declaration was
issued to procure a spare engine rental to continue
operations. Funding is appropriated to cover the
engine lease costs in FY 2025/26 and is offset by
anticipated insurance payments (five affirmative
Council votes required to appropriate
additional revenue).
Sale of Land 5,625,150 Increases the Sale of Land revenue estimate to recognize proceeds from the sale of Loyalton
property (five affirmative Council votes required
to appropriate additional revenue).
Charges for Services 40,000,000 Increases the Charges for Services revenue estimate to recognize additional revenue due to
higher than anticipated energy sales. These
revenues will offset the higher expenditure costs
associated with power purchases (five affirmative
Council votes required to appropriate
additional revenue).
Contribution in Lieu 2,300,000 Increases the Contribution In-Lieu to account for higher revenues (five affirmative Council votes
required to appropriate additional revenue).
Resource and Production 29,378,150 Increases the Resource and Production expense budget by $29.4 million due to higher than
anticipated power purchases associated with
higher load. SVP had higher than anticipated sales
that required additional market purchases. The
higher costs are offset by additional charges for
services revenue collected (five affirmative
Council votes required to appropriate
additional revenue).
Electric Utility Fund (091)
9 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer to the Vehicle
Replacement Fund
117,000 Increases the transfer to the Vehicle Replacement Fund for additional costs for a planned replacement
of a flatbed truck with crane. The vehicle was
included in the replacement schedule, but the
quoted costs came in $117,000 higher than
originally budgeted (five affirmative Council
votes required to appropriate additional
revenue).
Transfer to the Electric Utility
Capital Fund
9,830,000 Increases the transfer to the Electric Utility Capital Fund for the Major Engine Overhaul and Repair
project. Repairs were identified for Gianera and
Donald Von Raesfeld (DVR) power plants (five
affirmative Council votes required to
appropriate additional revenue).
Ending Fund Balance - Rate
Stabilization Reserve
4,000,000 Increases the Rate Stabilization Reserve by $4.0 million, from $78.0 million to $82.0 million. The
minimum reserve target is a balance equal to 10%
of current year rate payer revenue. At $82.0 million,
this accounts for approximately 10% of rate payer
revenue (five affirmative Council votes required
to appropriate additional revenue).
53,125,150 53,125,150
Department/Item
Source of
Funds
Use of
Funds Explanation
Charges for Services 1,140,000 Increases the Charges for Services revenue estimate to recognize additional revenue due to
higher than anticipated energy sales revenue (five
affirmative Council votes required to
appropriate additional revenue).
Contribution in Lieu 57,000 Increases the Contribution In-Lieu to account for higher revenues (five affirmative Council votes
required to appropriate additional revenue).
Unrestricted Ending Fund Balance
- Public Benefits Charges
1,083,000 Increases the Unrestricted Ending Fund Balance - Public Benefits Charge to offset the actions above
(five affirmative Council votes required to
appropriate additional revenue).
1,140,000 1,140,000
Electric Utility Fund (091) (Cont'd.)
Electric Utility Operating Grant Trust Fund (191)
10 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Interest Earnings / Transfer to
Cemetery Fund
82,000 82,000 Increases the interest earnings revenue estimate in the Endowment Care Fund and increases the
transfer of these funds to the Cemetery Fund
based on estimated earnings through the end of
the fiscal year (five affirmative Council votes
required to appropriate additional revenue).
82,000 82,000
Department/Item
Source of
Funds
Use of
Funds Explanation
Revenue from Other Agencies /
Department of Public Works
SVACA Billings
31,000 31,000 Increases the Revenue from Other Agencies estimate and the Public Works Department's
Silicon Valley Animal Control Authority (SVACA)
appropriation. This action reflects reimbursements
from SVACA related to services/support provided
by both the Fleet Division and Facilities Division
(five affirmative Council votes required to
appropriate additional revenue).
Revenue from Other Agencies /
Information Technology
Department SVACA Billings
15,000 15,000 Increases the Revenue from Other Agencies estimate and the Information Technology
Department's Silicon Valley Animal Control
Authority (SVACA) appropriation. This action
reflects reimbursements from SVACA related to IT
services/support provided (five affirmative
Council votes required to appropriate
additional revenue).
Other Fees for Services / Parks
and Recreation Department -
Fourth of July Fireworks, Concert
in the Park, Art & Wine Festival,
Street Dance, Roberta Jones Jr.
Theatre
30,500 30,500 Recognizes and appropriates $30,500 in sponsorships, including a $25,000 sponsorship
from EdgeCore and a $5,500 sponsorship from
Citizens Equity First Credit Union. These
sponsorships will support the following Parks &
Recreation special events and programs, including
the Fourth of July Fireworks event ($10,000),
Concerts in the Park events ($12,500), the Art &
Wine Festival ($2,500), Street Dance events
($500), and the Roberta Jones Junior Theatre
program ($5,000) (five affirmative Council votes
required to appropriate additional revenue).
76,500 76,500
Endowment Care Fund (077)
Expendable Trust Fund (079)
11 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer from the General Fund /
Staffing for Adequate Fire and
Emergency Response (SAFER)
125,000 125,000 Increases the transfer from the General Fund and the Staffing for Adequate Fire and Emergency
Response (SAFER) grant appropriation to cover
higher than anticipated salary and benefits costs
including negotiated MOU salary increases (five
affirmative Council votes required to
appropriate additional revenue).
Other Agencies Revenue /
Assistance to Firefighters Grant
2019
246 246 Recognizes additional Assistance to Firefighters Grant (AFG 2019) revenue received from FEMA.
The additional grant funds will be used to cover
service costs and supplies for the mechanical chest
compression (Lucas) devices (five affirmative
Council votes required to appropriate
additional revenue).
Other Agencies Revenue / USAR
Training Reimbursement
16,808 16,808 Recognizes an Urban Search and Rescue training reimbursement received from the Menlo Park Fire
Protection District. The reimbursement was
provided for Water Rescue Training activities,
including planning and preparation costs incurred
by the Fire Department (five affirmative Council
votes required to appropriate additional
revenue).
142,054 142,054
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer from the Streets and
Highways Capital Fund
764,019 Increases the transfer from the Streets and
Highways Capital Fund to return project savings
from the LED Traffic Signal & Safety Light
Replacements project (five affirmative Council
votes required to appropriate additional
revenue).
Ending Fund Balance 764,019 Increases the ending fund balance to offset the action recommended above (five affirmative
Council votes required to appropriate
additional revenue).
764,019 764,019
Gas Tax Fund (121)
Fire Operating Grant Fund (178)
12 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Mitigation Fee Act Revenue (8,603,749) Decreases the Mitigation Fee Act revenue estimate by $8,603,749 to correct an overstated revenue
estimate included in prior budget amendments
(majority affirmative Council votes required).
Quimby Act Fees 375,984 Increases the Quimby Act Fees revenue estimate by $375,984 based on additional revenue received
year-to-date (five affirmative Council votes
required to appropriate additional revenue).
Park Impact Fees Monitoring
Project
(164,555) Decreases a net amount of $164,555 to the Park Impact Fees Monitoring Project appropriation,
including a decrease of $172,075 due to the
correction to the Mitigation Fee Act (MFA) revenue
estimate and an increase of $7,520 based on
additional 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 (majority affirmative Council votes
required).
Parkland Acquisition Project (2,015,802) Decreases a net amount of $2,015,802 to the Parkland Acquisition Project appropriation,
including a decrease of $2,107,918 due to the
correction to the Mitigation Fee Act revenue
estimate and an increase of $92,116 based on
additional 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 (majority affirmative Council votes
required).
Parks and Recreation Capital Fund (532)
13 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Other Revenue (Insurance
Payment) / Earl Carmichael Park
Snack Shack Rehabilitation
Project
290,661 290,661 Recognizes insurance settlement proceeds related to fire damage sustained by the snack shack
building at Earl Carmichael Park and establishes a
new Earl Carmichael Park Snack Shack
Rehabilitation project. The project will utilize the
insurance proceeds to fund the design, repair, and
rehabilitation of the facility, with the goal of
restoring the building to a safe, functional, and
usable condition (five affirmative Council votes
required to appropriate additional revenue).
Ending Fund Balance - Mitigation
Fee Act Fees
(6,323,756)Decreases the Mitigation Fee Act Fees ending fund balance to offset the actions above (majority
affirmative Council votes required).
Ending Fund Balance - Quimby
Act Fees
276,348 This action increases the Quimby Act Fees ending fund balance to offset the actions above (five
affirmative Council votes required to
appropriate additional revenue).
(7,937,104) (7,937,104)
Department/Item
Source of
Funds
Use of
Funds Explanation
Interest Earnings / Transfer to
Cemetery Fund
2,000 2,000 Increases the interest earnings revenue estimate in the Perpetual Care Fund and increases the transfer
of these funds to the Cemetery Fund based on
estimated earnings through the end of the fiscal
year (five affirmative Council votes required to
appropriate additional revenue).
2,000 2,000
Department/Item
Source of
Funds
Use of
Funds Explanation
Administrative Costs 220 Increases the administrative costs associated with debt service payments that were higher than
anticipated (five affirmative Council votes
required for the use of unused balances).
Unrestricted Ending Fund Balance (220) Decreases the unrestricted ending fund balance to offset the action recommended above (five
affirmative Council votes required for the use of
unused balances).
- -
Public Facilities Financing Corporation Fund (431)
Parks and Recreation Capital Fund (532) (Cont'd.)
Perpetual Care Fund (076)
14 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Recycled Water System Mains
and Services
174,111 Increases the Recycled Water System Mains and
Services project appropriation to fund the
construction costs associated with the Union
Pacific Railroad Agnew Siding project (five
affirmative Council votes required for the use of
unused balances).
Unrestricted Ending Fund Balance (174,111) Decreases the unrestricted ending fund balance to offset the action recommended above (five
affirmative Council votes required for the use of
unused balances).
- -
Department/Item
Source of
Funds
Use of
Funds Explanation
Charges for Services / Materials,
Services, Supplies
400,000 1,200,000 Increases the materials, services, and supplies appropriation for the Sewer Utility. Of this amount,
$400,000 reflects an increase to the right-of-way
expense which is based on anticipated revenue
collections. This increase is recommended to be
offset by an increase to the charges for services
estimate. The remaining $800,000 reflects an
increase to the contractual services appropriation
related to higher than anticipated as-needed
engineering services and outside legal services
(five affirmative Council votes required to
appropriate additional revenue and for the use
of unused balances).
Transfer to the Vehicle
Replacement Fund
196,015 Increases the transfer to the Vehicle Replacement Fund to cover the higher than anticipated costs for
the replacement of a crane truck (five affirmative
Council votes required for the use of unused
balances).
Unrestricted Ending Fund Balance (996,015) Decreases the unrestricted ending fund balance to offset the actions recommended above (five
affirmative Council votes required for the use of
unused balances).
400,000 400,000
Recycled Water Capital Fund (597)
Sewer Utility Fund (094)
15 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Other Agencies Revenue /
Cupertino-Santa Clara On
Demand Shuttle Project
210,000 210,000 Increases the Other Agencies Revenue estimate and the Cupertino-Santa Clara on Demand Shuttle
project budget by $210,000. This reflects TFCA
funds that will be remitted to the City of Santa Clara
from the City of Cupertino (five affirmative
Council votes required to appropriate
additional revenue).
Transfer to the Gas Tax Fund 764,019 A technical correction to increase the transfer to the Gas Tax Fund to return project savings from
the LED Traffic Signal & Safety Light
Replacements project to the original funding source
(majority affirmative Council votes required).
Transfer to the Traffic Mitigation
Fund
(1,161,035) A technical correction to reduce the transfer to the Traffic Mitigation Fund to correct the erroneous
return of funds as included in the FY 2024/25 Year-
End Report approved by the City Council on
December 9, 2025 (majority affirmative Council
votes required).
Ending Fund Balance - Vehicle
Registration Fee
397,016 A technical correction to increase the vehicle
registration fees ending fund balance to return
project savings from the LED Traffic Signal &
Safety Light Replacements project to the original
funding source (majority affirmative Council
votes required).
210,000 210,000
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer from the Streets and
Highways Capital Fund
(1,161,035) A technical correction to reduce the transfer from the Streets and Highways Capital Fund to correct
the erroneous return of funds as included in the FY
2024/25 Year-End Report approved by the City
Council on December 9, 2025 (majority
affirmative Council votes required).
Ending Fund Balance (1,161,035) Decreases the ending fund balance to offset the action recommended above (majority affirmative
Council votes required).
(1,161,035) (1,161,035)
Streets and Highways Capital Fund (533)
Traffic Mitigation Fund (123)
16 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Unemployment Insurance Claims 60,000 Increases the unemployment insurance claims appropriation by $60,000 (from $100,000 to
$160,000) based on actual claims experienced in
FY 2025/26 (five affirmative Council votes
required for the use of unused balances).
Unrestricted Ending Fund Balance (60,000) Decreases the unrestricted ending fund balance to offset the action recommended above (five
affirmative Council votes required for the use of
unused balances).
- -
Department/Item
Source of
Funds
Use of
Funds Explanation
Transfer from Electric Utility Fund 117,000 Increases the transfer from the Electric Utility Fund to cover the higher than anticipated costs for the
replacement of a crane truck (five affirmative
Council votes required to appropriate
additional revenue).
Transfer from the General Fund 16,818 Increases the transfer from the General Fund to cover increased costs associated with equipment
replacements for the Parks and Recreation
Department (five affirmative Council votes are
required to appropriate the additional revenue).
Transfer from Sewer Utility Fund 196,015 Increases the transfer from the Sewer Utility Fund to cover the higher than anticipated costs for the
replacement of a crane truck (five affirmative
Council votes required to appropriate
additional revenue).
Unemployment Insurance Fund (087)
Vehicle Replacement Fund (050)
17 Attachment 3
FY 2025/26 Budget Amendments
Department/Item
Source of
Funds
Use of
Funds Explanation
Capital Outlay 329,833 Increases the Capital Outlay budget to cover higher- than-budgeted costs associated with the
replacement of two crane trucks, one for the
Electric Utility Department and one for the Water &
Sewer Utilities Department, and the purchase of a
blower and flail mower for the Parks and
Recreation Department.
The blower and flail mower will replace equipment
originally budgeted in the fund that is no longer
functioning, including a concrete mixer, trencher,
and flail cutter. Due to increased park maintenance
and upkeep demands, the Department has
identified the blower and flail mower as higher-
priority needs that will better support park
maintenance operations (five affirmative Council
votes required to appropriate additional
revenue).
329,833 329,833
Vehicle Replacement Fund (050) (Cont'd.)
18