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CC Resolution No. 25-038 establishing an Operating Budget of $131,838,401 for FY 2025-26, which includes the following changes to the FY 2025-26 Proposed BudgetRESOLUTION NO. 25-038 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CUPERTINO ADOPTING AN OPERATING BUDGET FOR FISCAL YEAR 2025-26 BY RATIFYING THE ADEQUACY OF ESTIMATED REVENUES AND FUND BALANCES IN EACH FUND TO COVER APPROPRIATED MONIES, APPROPRIATING MONIES THEREFROM FOR SPECIFIED ACTIVITIES AND ACCOUNTS, AND SETTING FORTH CONDITIONS OF ADMINISTERING SAID BUDGET WHEREAS, the orderly administration of municipal government is dependent on the establishment of a sound fiscal policy of maintaining a proper ratio of expenditures within anticipated revenues and available monies; and WHEREAS, the extent of any project or program and the degree of its accomplishment, as well as the efficiency of performing assigned duties and responsibilities, is likewise dependent on the monies made available for that purpose; and WHEREAS, the City Manager has submitted her estimates of anticipated revenues and fund balances, has determined that estimated revenues and fund balances are adequate to cover appropriations, and has recommended the allocation of monies for specified program activities; NOW, THEREFORE, BE IT RESOLVED that the City Council does hereby adopt the following sections as a part of its fiscal policy: Section 1. The estimates of available fund balances and anticipated resources to be received in each of the several funds during Fiscal Year 2025-26, as submitted by the City Manager in her proposed budget and amended during the budget study sessions, are sufficient to cover appropriations. Section 2. There is appropriated from each of the several funds the sum of money set forth as expenditures for the funds named in the Fiscal Year 2025-26 Proposed Budget Financial Overview by Fund (Exhibit A), as amended during the budget sessions, and stated for the purposes as expressed and estimated for each department. Section 3. The City Manager is hereby authorized to administer and transfer appropriations between Budget Accounts within the Operating Budget when in her opinion such transfers become necessary for administrative purposes. Resolution No. 25-038 Page 2 Section 4. The Director of Administrative Services shall prepare and submit to City Council quarterly a revised estimate of Operating Revenues. Section 5. The Director of Administrative Services is hereby authorized to continue appropriations for operating expenditures that are encumbered or scheduled to be encumbered at year end. PASSED AND ADOPTED at a regular meeting of the City Council of the City of Cupertino this 3rd day of June, 2025, by the following vote: Members of the City Council AYES: Chao, Moore, Fruen, Mohan, Wang NOES: None ABSENT: None ABSTAIN: None SIGNED: Liang Chao, Mayor City of Cupertino Date ATTEST: Kirsten Squarcia, City Clerk Date 6/18/2025 6/18/2025 Exhibit A FISCAL YEAR 2025-26 FINAL OPERATING BUDGET FINANCIAL OVERVIEW BY FUND