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2007-2008 ANNUAL REPORT
The Annual Report is established by the City Charter as the City Manager's vehicle for summarizing and analyzing the financial performance of the City for the preceding fiscal year. The mandated elements of the report include the following:
- A description of revenues received and expenditures incurred in the prior fiscal year, and an explanation concerning material differences between these amounts and the amounts budgeted.
- The amount of the financial reserves of the City.
- All other information that, in the opinion of the City Manager, is necessary to provide an accurate and complete picture of the fiscal status and condition of the City.
The financial information used in this report represents final, audited 2007-2008 year-end closing figures as of June 30, 2008.
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Letter of Transmittal |
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Definitions/Glossary of Terms |
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I. General Fund |
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Results of Operations in the General Fund |
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Revenue Performance |
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Expenditure Performance |
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II. Special/Capital Funds |
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Enterprise Funds (includes the following categories) |
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Airport Operating Funds |
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General Purpose Parking Fund |
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San José/Santa Clara Treatment Plant Operating Funds |
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Water Utility Fund |
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Special Revenue Funds (includes the following categories) |
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Anti-Tobacco Master Settlement Agreement Revenue Fund |
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Benefit Funds |
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Business Improvement District Fund |
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Cash Reserve Fund |
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City Hall Debt Service Fund |
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Community Development Block Grant Fund |
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Community Facilities Revenue Fund |
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Convention and Cultural Affairs Fund |
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Downtown Property and Business Improvement DistrictFund |
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Economic Development Administrative Loan Fund |
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Economic Development Enhancement Fund |
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Edward Byrne Memorial Justice Assistance Grant Trust Fund |
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Emergency Communication System Support Fee Fund |
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Emergency Reserve Fund |
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Federal Drug Forfeiture Fund |
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Fiber Optics Fund |
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Gas Tax Maintenance and Construction Funds |
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Gift Trust Fund |
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Home Investment Partnership Program Fund |
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Housing Trust Fund |
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Ice Center Revenue Fund |
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Integrated Waste Management Fund |
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Library Parcel Tax Fund |
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Local Law Enforcement Block Grant Fund |
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Low and Moderate Income Housing Fund |
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Multi-Source Housing Fund |
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Municipal Golf Course Fund |
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Municipal Health Services Program Fund |
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Public Works Program Support Fund |
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San José Arena Enhancement Fund |
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San José Municipal Stadium Capital Fund Fund |
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Special Assessment Maintenance District Funds |
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State Drug Forfeiture Fund |
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Stores Fund |
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Storm Sewer Operating Fund |
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Supplemental Law Enforcement Services Fund |
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Transient Occupancy Tax Fund |
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Vehicle Maintenance and Operations Fund |
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Worksforce Investment Act Fund |
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Capital Improvement Program Funds (includes the following categories) |
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Airport Capital Funds |
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Branch Library Bond Projects Fund |
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Building and Structure Construction Tax Fund |
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Civic Center Construction Fund |
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Civic Center Improvement Fund |
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Civic Center Parking Fund |
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Construction and Conveyance Tax Funds |
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Construction Excise Tax Fund |
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Emma Prusch Fund |
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Hayes Mansion Phase III Bond Fund |
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Interim City Facilities Improvements Fund |
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Lake Cunningham Fund |
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Major Collectors and Arterials Fund |
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Major Facilities Fund |
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Neighborhood Security Act Bond Fund |
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North San José - Impact Fee Fund |
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Park Trust Fund |
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Parking Capital Development Fund |
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Parks and Recreation Bond Projects Fund |
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Residential Construction Tax Fund |
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San José/Santa Clara Treatment Plant Capital Fund |
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Sanitary Sewer Connection Fee Fund |
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Services for Redevelopment Capital Projects Fund |
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Sewer Service and Use Charge Capital Improvement Fund |
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Storm Drainage Fee Fund |
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Storm Sewer Capital Fund |
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Underground Utility Fund |
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Water Utility Capital Fund |
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III. Recommended Budget Adjustments and Clean-up Actions |
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General Fund Recommended Budget Adjustments Summary |
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Special/Capital Funds Recommended Budget Adjustments Summary |
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General Fund Recommended Budget Adjustments |
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Special/Capital Funds Recommended Budget Adjustments |
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General Fund Clean-Up Actions |
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Special/Capital Fund Clean-Up Actions |
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IV. Financial Statements |
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V. Appendices |
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