Entire Document (PDF)

City Manager's 2025-2026 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 Department/City Service Area/Core Service/Program
• City Organization by Function
• Boards, Commissions and Committees
• Operating Budget Guide
• Fund Descriptions
• Glossary of Terms
• Acronyms Index

SUMMARY INFORMATION

• Total City Source and Use of Funds (Table)
• Summary of Transfers, Loans, and Contributions (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 Total Staffing by Department (Graph and Table)

HISTORY AND TREND INFORMATION

• Five-Year Comparison of Total City Source and Use of Funds (Graph and Table)
• Five-Year Comparison of General Fund Sources (Table)
• Five-Year Comparison of General Fund Uses (Graph and Table)
• Five-Year General Fund Uses by Category (Table)

BUDGET POLICIES AND PRACTICES

• Budget Policies
• City Service Area Policy Framework
• Significant Accounting Practices

GENERAL FUND REVENUE

• General Fund Revenue Overview
• General Fund Revenue Estimates
• General Fund Revenue Descriptions

CITY SERVICE AREAS (csa)

• Overview
• Community and Economic Development CSA 
• Environmental and Utility Services CSA
• Neighborhood Services CSA
• Public Safety CSA 
• Transportation and Aviation Services CSA
• Strategic Support CSA 
  • Strategic Support Appointees

CITY DEPARTMENTS AND COUNCIL APPOINTEES

• Airport
• City Attorney
• City Auditor
• City Clerk
• City Manager
• City Manager - Office of Economic Development and Cultural Affairs
• Energy
• Environmental Services
• Finance
• Fire
• Housing
• Human Resources
• Independent Police Auditor
• Information Technology
• Library
• Mayor and City Council
• Parks, Recreation and Neighborhood Services
• Planning, Building and Code Enforcement
• Police
• Public Works
• Retirement Services
• Transportation

CITY-WIDE

• City-Wide Expenses
• General Fund Capital, Transfers, Reserves

Source and Use of Funds Statements

APPENDICES

• Mayor’s March Budget Message for Fiscal Year 2025-2026
• Homelessness Budget – 2025-2026 Funding Allocation