Cover pages and certificates

City Manager's 2005-2006 Budget Message

Attachment A – General Fund Balancing Strategy Detail

Attachment B – Status of Mayor and City Council Referrals

Attachment C – Status of City Auditor Recommendations with Funding Impact

Community Profile

San José at a Glance

Roster of Elected Officials

State and Local Legislative Highlights

Budget Guide

Annual Budget Process

City Organization by City Service Area

City Organization by Function

Operating Budget Guide

Glossary of Terms

Fund Descriptions

Summary Information

Total City Source and Use of Funds (Table)

Summary of Transfers, Loans and Contributions (Table)

Summary of Expenditures by Department/Function (All Funds) (Table)

Summary of Total Operations by City Service Area (All Funds) (Graph and Table)

Summary of Total Operations by Department (All Funds) (Graph and Table)

Summary of General Fund Sources (Graph and Table)

Summary of General Fund Uses (Graph and Table)

Summary of General Fund Uses by Category (Graph and Table)

Summary of Capital Improvement Program Source of Funds (Table)

Summary of Capital Improvement Program Use of Funds (Table)

Descriptions of Major Capital Projects (Table)

Summary of Operating Budget Impact from Capital Projects (Table)

Summary of Total Staffing by City Service Area (Graph and Table)

History and Trend Information

Four-Year Comparison of Total Operations by City Service Area (All Funds) (Graph and Table)

Five-Year Comparison of Total Operations by Department (All Funds) (Graph and Table)

Five-Year Comparison of Key General Fund Sources (Graph)

Five-Year Comparison of General Fund Sources (Table)

Five-Year Comparison of General Fund Uses (Graph and Table)

Five-Year Comparison of Key Capital Fund Sources (Graph)

Five-Year Comparison of Total Staffing (Graph)

Four-Year Comparison of Total Staffing by City Service Area (Graph and Table)

Five-Year Comparison of Total Staffing by Department (Graph and Table)

Budget Policies and Practices

Budget Policies

Significant Accounting Practices

Debt Service Obligations

General Fund Revenue Estimates

Overview

General Fund Revenue Descriptions

City Service Areas

Overview

Aviation Services CSA

Economic and Neighborhood Development CSA

Environmental and Utility Services CSA

Public Safety CSA

Recreation and Cultural Services CSA

Transportation Services CSA

Strategic Support CSA

City Departments

Airport

City Attorney

City Auditor

City Clerk

City Manager

Conventions, Arts and Entertainment

Economic Development

Emergency Services

Employee Services

Environmental Services

Finance

Fire

General Services

Housing

Independent Police Auditor

Information Technology

Library

Mayor and City Council

Parks, Recreation and Neighborhood Services

Planning, Building and Code Enforcement

Police

Public Works

Redevelopment Agency

Retirement Services

Transportation

City-Wide

City-Wide Expenses

General Fund Capital, Transfers, Reserves

Selected Special Funds Summaries

Community Development Block Grant Fund

Healthy Neighborhoods Venture Fund

Integrated Waste Management

Sewer Service and Use Charge Fund

Storm Sewer Operating Fund

Transient Occupancy Tax Fund

Source and Use of Funds Statements

Airport Customer Facility and Transportation Fee Fund (519)

Airport Fiscal Agent Fund (525)

Airport Maintenance and Operation Fund (523)

Airport Revenue Fund (521)

Airport Surplus Revenue Fund (524)

Anti-Tobacco Master Settlement Agreement Revenue Fund (426)

Benefit Funds – Benefit Fund (160)

Benefit Funds – Dental Insurance Fund (155)

Benefit Funds – Life Insurance Fund (156)

Benefit Funds – Unemployment Insurance Fund (157)

Business Improvement District Fund (351)

Cash Reserve Fund (002)

Community Development Block Grant Fund (441)

Community Facilities District #1 (Capitol Auto Mall) Fund (371)

Community Facilities District #2 (Aborn – Murillo) and Community Facilities District #3 (Silverland – Capriana) Fund (369)

Community Facilities District #8 (Communications Hill) Fund (373)

Community Facilities Revenue Fund (422)

Convention and Cultural Affairs Fund (536)

Economic Development Administrative Loan Fund (444)

Economic Development Enhancement Fund (439)

Emergency Communications System Support Fee Fund (154)

Emergency Reserve Fund (406)

Federal Drug Forfeiture Fund (419)

Federated Retirement Fund (134)

Gas Tax Maintenance and Construction Fund – 1943 (409)

Gas Tax Maintenance and Construction Fund – 1964 (410)

Gas Tax Maintenance and Construction Fund – 1990 (411)

General Purpose Parking Fund (533)

Gift Trust Fund (139)

Home Investment Partnership Program Fund (445)

Housing Trust Fund (440)

Ice Centre Revenue Fund (432)

Integrated Waste Management Fund (423)

Library Benefit Assessment District Fund (412)

Library Parcel Tax Fund (418)

Local Law Enforcement Block Grant Fund (415)

Low and Moderate Income Housing Fund (443)

Maintenance District #1 (Los Paseos) Fund (352)

Maintenance District #2 (Trade Zone Blvd. – Lundy Ave.) Fund (354)

Maintenance District #5 (Orchard Pkwy – Plumeria Drive) Fund (357)

Maintenance District #8 (Zanker – Montague) Fund (361)

Maintenance District #9 (Santa Teresa-Great Oaks) Fund (362)

Maintenance District #10 (Oakmead Storm Station) Fund (363)

Maintenance District #11 (Brokaw Rd. from Junction Ave. to Old Oakland Rd.) Fund (364)

Maintenance District #13 (Karina – Onel) Fund (366)

Maintenance District #15 (Silver Creek Valley) Fund (368)

Maintenance District #18 (The Meadowlands) Fund (372)

Maintenance District #19 (River Oaks Area Landscaping) Fund (359)

Maintenance District #20 (Renaissance – N. First Landscaping) Fund (365)

Maintenance District #21 (Gateway Place – Airport Parkway) Fund (356)

Maintenance District #22 (Hellyer Ave. – Silver Creek Valley Rd.) Fund (367)

Multi-Source Housing Fund (448)

Municipal Golf Course Fund (518)

Municipal Health Services Program Fund (132)

Police and Fire Retirement Fund (135)

Public Works Program Support Fund (150)

San Jose/Santa Clara Treatment Plant Income Fund (514)

San Jose/Santa Clara Treatment Plant Operating Fund (513)

Sewage Treatment Plant Connection Fee Fund (539)

Sewer Service and Use Charge Fund (541)

State Drug Forfeiture Fund (417)

Stores Fund (551)

Storm Sewer Operating Fund (446)

Supplemental Law Enforcement Services Fund (414)

Transient Occupancy Tax Fund (461)

Vehicle Maintenance and Operations Fund (552)

Water Utility Fund (515)

Workforce Investment Act Fund (290)

Compensation Impact Contingency Plan

Appendices

2004-2005 General Fund Rebalancing Plan

Approval of 2004-2005 General Fund Rebalancing Plan

Approval of Various Actions Related to the Implementation of the 2004-2005
General Fund Rebalancing Plan

Update on the Estimated Average Cost of an Emergency Communication System Support Fee on Local Small Businesses

Emergency Communication System Support Fee Questions

Mayor’s Budget Messages

Mayor’s March Budget Message for Fiscal Year 2005-2006

Grann Limit

Adoption of a Resolutions in Compliance with Article XIIB of the Constitution of the State of California and as Modified by Proposition 11 and SB 88 Electing the Population and Inflation Factors and Establishing the Fiscal Year 2005-2006 Appropriation Limit

Fiscal Year 2005-2006

City Manager's Budget Message (428K PDF)

Adopted Budget in Brief (593K PDF)

Proposed Operating Budget Fact Sheet (130K PDF)

2005-2006 Annual Report

Adopted Operating

Adopted Capital

Manager's Budget Addenda